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
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 is a ministerial ordinance (Reiwa 8 Ministry of Internal Affairs and Communications Ordinance No. 44) that amends the Enforcement Regulations of the Local Tax Act (originally Showa 29 Prime Minister's Office Ordinance No. 23) and a related amending ordinance. According to the metadata, it was promulgated on 2026-03-31 with a stated enforcement date of 2028-04-01. The details of the substantive changes are not provided in the metadata.
Business Impact
Amendments to local tax enforcement regulations could affect local tax compliance procedures or filing requirements for affected parties. The scale and nature of any impact cannot be determined from the metadata alone.
Recommended Action
Review the official Japanese source on e-Gov Law Search to confirm the specific provisions, scope, and effective date before drawing any conclusions.
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 Dashboard page 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 Original Japanese source