Ministerial Ordinance Amending Part of the Enforcement Regulations of the Local Tax Act
地方税法施行規則の一部を改正する省令
Published: 2023-03-31 · 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 amending part of the Enforcement Regulations of the Local Tax Act (originally Prime Minister's Office Ordinance No. 23 of 1954). The amending ordinance is identified as Ministry of Internal Affairs and Communications Ordinance No. 37 of 2023, with a promulgation date of March 31, 2023. According to the metadata, the enforcement (effective) date is January 1, 2027.
Business Impact
Organizations subject to local tax rules may need to review how the amended enforcement regulations could affect their reporting or compliance obligations. The effect could vary depending on the specific provisions changed, which are not detailed in the metadata.
Recommended Action
Consider reviewing the official Japanese source at e-Gov to confirm the scope and content of the amendment and its 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.
- 2023-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source