Reliability note

Titles and AI summaries are unofficial English monitoring aids, not legal advice or official translations. Each link opens the original Japanese official source, which remains authoritative.

Cabinet Order Amending the Local Tax Act Enforcement Order and Related Orders

地方税法施行令等の一部を改正する政令

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: 2026-10-23

View the original Japanese source 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

Cabinet Order No. 83 of 2026 amends the Local Tax Act Enforcement Order (Cabinet Order No. 245 of 1950) and related orders. The stated promulgation date is 2026-03-31, and the stated effective date is 2026-11-01.

Business Impact

Businesses and individuals subject to local taxes may be affected by the amendments, but the listing does not identify the taxes, provisions, or taxpayer categories concerned.

Recommended Action

Reviewing the official Japanese order would help clarify the amended provisions, affected taxpayers, and any transitional arrangements associated with the stated 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. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 地方税法施行令等の一部を改正する政令(令和八年政令第八十三号) (this update) Original Japanese source
  2. 2026-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  3. 2026-11-01 — Effective date stated by e-Gov Law Search 地方税法施行令 (this update) Original Japanese source
  4. 2026-12-11 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  5. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  6. 2028-01-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  7. 2028-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令、地方自治法施行令 Dashboard page Original Japanese source
  8. 2029-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source