Act Partially Amending the Local Tax Act (Reiwa 8 Act No. 2)

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 act partially amending the Local Tax Act (Showa 25 Act No. 226), listed via e-Gov Law Search. According to the metadata, the amending act is numbered Reiwa 8 Act No. 2, with a promulgation date of 2026-03-31 and a stated effective date of 2028-04-01. The metadata indicates the amendment is scheduled to take effect on that later date.

Business Impact

Amendments to the Local Tax Act could affect local tax obligations and related compliance processes for organizations operating in Japan. The impact may vary depending on the specific provisions amended, which are not detailed in the metadata.

Recommended Action

Review the official Japanese source on e-Gov Law Search to verify the scope of the amendments and the applicable effective date.

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) 地方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) 地方税法等の一部を改正する法律（令和八年法律第二号） (this update) Original Japanese source
3. 2026-04-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
4. 2026-05-21 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
5. 2026-07-31 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
6. 2026-10-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
7. 2026-10-16 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
8. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
9. 2027-04-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
10. 2027-05-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
11. 2027-05-20 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
12. 2027-10-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
13. 2028-01-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
14. 2028-04-01 — Effective date stated by e-Gov Law Search 地方税法 (this update) Original Japanese source
15. 2029-04-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source