Act Partially Amending the Income Tax Act etc. (Reiwa 7 Act No. 13) - 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

An e-Gov law-update listing records that the Act Partially Amending the Income Tax Act, etc. (Reiwa 7 Act No. 13, promulgated 2025-03-31) amends the Act on Special Measures Concerning Taxation (Showa 32 Act No. 26). The listing shows a stated effective date of 2026-11-01 and an update-list date of 2026-09-15. The specific amended provisions are not included in the provided metadata.

Business Impact

Depending on which provisions are amended, this could affect tax treatment or special tax measures relevant to businesses and individuals taxed in Japan. The scope and nature of any impact cannot be determined from the metadata provided.

Recommended Action

Review the official e-Gov text of the amending act and the affected Special Taxation Measures Act provisions, with qualified tax advisers where appropriate, to confirm what changes apply and 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. 2025-03-31 — Promulgated (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和七年法律第十三号） (this update) Original Japanese source
2. 2026-10-01 — Effective date stated by e-Gov Law Search 所得税法 Dashboard page Original Japanese source
3. 2026-11-01 — Effective date stated by e-Gov Law Search 租税特別措置法 (this update) Original Japanese source
4. 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