Act Amending Part of the Act Amending the Local Tax Act and Related Acts
地方税法及び地方税法等の一部を改正する法律の一部を改正する法律
Published: 2025-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-12
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
This item concerns an amendment to the Local Tax Act (Act No. 226 of 1950) via an amending law (Reiwa 7 Act No. 7). According to the metadata, the amending law was promulgated on 2025-03-31, with a stated effective date of 2026-10-01. The record appears in the e-Gov Law Search law-update listing.
Business Impact
Changes to local tax rules could affect tax calculations, filings, or related obligations for organizations subject to Japanese local taxation. The specific substantive changes are not detailed in the provided metadata.
Recommended Action
Review the official Japanese source on e-Gov Law Search to confirm the scope, substantive changes, and 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.
- 2025-03-31 — Promulgated (statute recorded by e-Gov Law Search) Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source