Act on Promotion of Business-Based Lending: amendment entry for Local Tax Act (e-Gov)

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 e-Gov Law Search update-list entry shows that the Local Tax Act (Act No. 226 of 1950) is listed as amended by the Act on the Promotion of Business-Based Lending, etc. (Act No. 52 of Reiwa 6). The metadata gives a promulgation date of 2024-06-14 and an enforcement date of 2026-05-25, and the update list date is shown as 2026-09-11. The metadata does not describe the specific content of the amendment to the Local Tax Act.

Business Impact

The listed amendment to the Local Tax Act could be relevant to entities with local tax obligations or those involved in business-based lending, but the practical effect cannot be determined from the metadata provided. Any impact would depend on the specific provisions amended.

Recommended Action

Review the official Japanese text on e-Gov, including the specific Local Tax Act provisions amended, to assess whether the change is relevant to your circumstances.

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. 2024-06-14 — Promulgated (statute recorded by e-Gov Law Search) 事業性融資の推進等に関する法律（令和六年法律第五十二号） (this update) Original Japanese source
2. 2024-06-14 — Effective date stated by e-Gov Law Search 農林漁業団体職員共済組合法 Dashboard page Original Japanese source
3. 2026-05-25 — Effective date stated by e-Gov Law Search 地方税法、農林漁業団体職員共済組合法 (this update) Original Japanese source