Ministerial Ordinance Partially Amending the Local Tax Act Enforcement Regulations

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 that partially amends the Enforcement Regulations of the Local Tax Act (Prime Minister's Office Ordinance No. 23 of 1954). According to the provided metadata, the amending ordinance is Ministry of Internal Affairs and Communications Ordinance No. 89 of 2026, with a promulgation date and an effective date both listed as 2026-07-21. The metadata is drawn from an e-Gov Law Search law-update listing.

Business Impact

Organizations subject to local tax rules in Japan may be affected by changes to the enforcement regulations, though the specific substance of the amendment is not described in the metadata.

Recommended Action

Consider reviewing the official Japanese source on e-Gov to confirm the exact scope, provisions, and effective date 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.

1. 2026-07-21 — Promulgated (instrument recorded by e-Gov Law Search) 地方税法施行規則の一部を改正する省令（令和八年総務省令第八十九号） (this update) Original Japanese source
2. 2026-07-21 — Effective date stated by e-Gov Law Search 地方税法施行規則 (this update) Original Japanese source
3. 2026-10-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
4. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
5. 2028-01-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source