Ministerial Ordinance Amending the Enforcement Regulations of the Local Tax Act
地方税法施行規則及び地方税法施行規則の一部を改正する等の省令の一部を改正する省令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-08
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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 ministerial ordinance (Reiwa 8 MIC Ordinance No. 44) that amends the Enforcement Regulations of the Local Tax Act (Showa 29 Prime Minister's Office Ordinance No. 23). According to the metadata, the amending ordinance carries a promulgation date of 2026-03-31 and an enforcement date of 2027-09-01. The information is drawn from an e-Gov Law Search update listing.
Business Impact
Changes to local tax enforcement regulations could affect entities subject to local tax filing or compliance obligations in Japan.
Recommended Action
Consider reviewing the official Japanese source on e-Gov Law Search to confirm the exact scope, provisions, and effective date 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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-05-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-09-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2028-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source