Act Partially Amending the Income Tax Act and Related Laws (Reiwa 8 Act No. 12)

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 an amending act titled 'Act Partially Amending the Income Tax Act and Related Laws' (Reiwa 8 Act No. 12), which revises the Income Tax Act (Showa 40 Act No. 33). According to the provided metadata, the amending act has a promulgation date of 2026-03-31 and an enforcement date of 2026-04-01. The information is drawn from an e-Gov Law Search law update listing.

Business Impact

Organizations and individuals subject to Japanese income tax rules may be affected by the amendments and could need to review how the changes apply to their situation.

Recommended Action

Consider reviewing the official e-Gov Law Search source and the full text of the amending act to confirm the specific changes and their applicable dates.

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.

1. Date not stated by the source — Bill listed by the House of Representatives (Diet session 221) 所得税法等の一部を改正する法律案（審議状況：成立） Dashboard page Original Japanese source
2. 2026-03-31 — Promulgated (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和八年法律第十二号） (this update) Original Japanese source
3. 2026-04-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 (this update) Original Japanese source
4. 2026-05-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
5. 2026-06-25 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
6. 2026-07-31 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
7. 2026-10-01 — Effective date stated by e-Gov Law Search 法人税法、租税特別措置法 Dashboard page Original Japanese source
8. 2026-12-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
9. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
10. 2027-05-20 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
11. 2028-04-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source