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
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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 the Enforcement Regulations of the Local Tax Act (originally Prime Minister's Office Ordinance No. 23 of 1954), listed via e-Gov Law Search. According to the metadata, the amending ordinance is Ministry of Internal Affairs and Communications Ordinance No. 44 of 2026, with a promulgation date of 2026-03-31 and a stated enforcement date of 2028-01-01. The details should be verified against the official Japanese source, which is authoritative.
Business Impact
Organizations subject to Japanese local tax rules may be affected by changes to the enforcement regulations, and could need to review procedural or reporting obligations ahead of the stated enforcement date.
Recommended Action
Review the official Japanese text on e-Gov Law Search to confirm the substance, scope, and timing of the amendment.
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 Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source