Cabinet Order Partially Amending the Enforcement Order of the Local Tax Act
地方税法施行令の一部を改正する政令
Published: 2024-03-30 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-25
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AI summary
Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.
Summary
This item concerns a Cabinet Order that partially amends the Enforcement Order of the Local Tax Act (Cabinet Order No. 245 of 1950). According to the metadata, the amending order (Cabinet Order No. 138 of 2024) has a promulgation date of 2024-03-30 and a stated enforcement date of 2027-01-01. The specific substantive changes are not described in the provided metadata.
Business Impact
Organizations subject to local tax rules under this enforcement order may need to consider how the scheduled amendment could affect their obligations. Because the effective date is stated as 2027-01-01, any impact may arise on or after that date.
Recommended Action
Review the official Japanese source at e-Gov Law Search to confirm the actual content, scope, and timing of the amendment.
Timeline of related official records
Related official records are linked only when names and instrument numbers match exactly, so this timeline may be incomplete. Dates are as stated by the official sources. It is a monitoring aid, not legal advice; the original Japanese sources are authoritative.
- 2024-03-30 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source