Act amending the Income Tax Act and other laws: Certified Public Tax Accountants Act update

这是该更新的中文摘要，并非完整法改解读；请同时核实日文官方原文。

摘要

《所得税法等部分修订法》（2022年第4号法律）修订了《税理士法》（1951年第237号法律）。该条目列明此次修订的公布日期为2022-03-31，生效日期为2023-04-01。

对企业的影响

税理士可能受到此次规范其职业的法律修订的影响，但该条目未指明变更的条款或其实际影响。

建议采取的措施

可考虑查阅日文官方来源，以明确《税理士法》的修订条款以及与所述生效日期相关的任何过渡安排。

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 Act Partially Amending the Income Tax Act and Other Laws (Act No. 4 of 2022) amends the Certified Public Tax Accountants Act (Act No. 237 of 1951). The listing gives a promulgation date of 2022-03-31 and an effective date of 2023-04-01 for the amendment.

Business Impact

Certified public tax accountants may be affected by the amendment to the law governing their profession, although the listing does not identify the provisions changed or their practical effects.

Recommended Action

Review of the official Japanese source could clarify the amended provisions of the Certified Public Tax Accountants Act and any transitional arrangements associated with the stated effective date.

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. 2022-03-31 — Promulgated (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和四年法律第四号） (this update) Original Japanese source
2. 2022-04-01 — Effective date stated by e-Gov Law Search 地方自治法、相続税法、税理士法 Dashboard page Original Japanese source
3. 2023-04-01 — Effective date stated by e-Gov Law Search 税理士法 (this update) Original Japanese source