Act Amending the Income Tax Act etc. (Reiwa 8 Act No. 12) - Special Taxation Measures Act update

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

The e-Gov Law Search update list shows that the Special Taxation Measures Act (Showa 32 Act No. 26) is affected by the Act Partially Amending the Income Tax Act, etc. (Reiwa 8 Act No. 12). The metadata gives a promulgation date of 2026-03-31 and an effective date of 2026-10-01. The specific amendment contents are not included in the provided metadata.

Business Impact

Depending on the amended provisions, tax treatment under the Special Taxation Measures Act could change from the effective date. The scope and extent of any impact cannot be determined from the metadata alone.

Recommended Action

Review the official Japanese text of the amending Act and the updated Special Taxation Measures Act on e-Gov to confirm which provisions change and from when.

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. Date not stated by the source — Bill listed by the House of Representatives (Diet session 221) 所得税法等の一部を改正する法律案（審議状況：成立） Dashboard page Original Japanese source
2. 2026-03-31 — Promulgated (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和八年法律第十二号） (this update) Original Japanese source
3. 2026-04-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
4. 2026-05-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
5. 2026-06-25 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
6. 2026-07-31 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
7. 2026-10-01 — Effective date stated by e-Gov Law Search 法人税法、租税特別措置法 (this update) Original Japanese source
8. 2026-12-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
9. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
10. 2027-05-20 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
11. 2028-04-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source