Act Partially Amending the Income Tax Act etc. (Special Taxation Measures Act amendment, effective 2027-01-01)
所得税法等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: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-16
View the original Japanese source More Tax / Stamp Duty updates 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
The e-Gov Law Search update list shows an amendment to the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) made by the Act Partially Amending the Income Tax Act, etc. (Act No. 13 of Reiwa 7). The metadata lists a promulgation date of 2025-03-31 and an effective date of 2027-01-01, with an update list date of 2026-09-15. The specific content of the amendments is not included in the provided metadata.
Business Impact
Because the amendment concerns the Special Taxation Measures Act, it could affect tax treatment relevant to some businesses or individuals once effective, but the nature and scope of any change cannot be determined from the metadata provided.
Recommended Action
Review the official Japanese text on e-Gov Law Search, and consult qualified tax professionals as appropriate, to identify which provisions are amended and whether they are relevant to your situation.
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 Dashboard page Original Japanese source
- 2026-11-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source