Act Partially Amending the Income Tax Act etc. (Special Taxation Measures Act; effective 2027-01-01)
所得税法等の一部を改正する法律
Published: 2024-03-30 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-16
View the original Japanese source More Tax / Stamp Duty updates Search all updates in the dashboard
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
The e-Gov law update list shows an entry for the Act Partially Amending the Income Tax Act, etc. (Reiwa 6 Act No. 8), promulgated on 2024-03-30, which amends the Special Taxation Measures Act (Showa 32 Act No. 26). The metadata gives an effective date of 2027-01-01 for this amendment entry and an update-list date of 2026-09-15. The specific content of the amendments is not included in the provided metadata.
Business Impact
Depending on the provisions amended, tax treatment under the Special Taxation Measures Act could change for affected taxpayers from 2027-01-01, but the scope of any impact cannot be determined from the metadata alone.
Recommended Action
Review the official Japanese text on e-Gov, ideally with qualified tax advisers, to confirm which provisions are amended and whether they are relevant to your circumstances.
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 (statute recorded by e-Gov Law Search) Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source