Act Partially Amending the Income Tax Act and Related Laws
所得税法等の一部を改正する法律
Published: 2024-03-30 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-09
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
This item concerns an amending act (Reiwa 6, Act No. 8) that partially revises the Income Tax Act (Showa 40, Act No. 33), as listed in the e-Gov Law Search update index. According to the metadata, the amending act carries a promulgation date of 2024-03-30 and an enforcement date of 2027-01-01. The details of the amendments are not provided in the metadata.
Business Impact
Amendments to income tax rules could affect tax planning, reporting, or withholding obligations for affected individuals and businesses once the changes take effect.
Recommended Action
Review the official e-Gov Law Search source to confirm the specific provisions, scope, and effective dates before drawing any conclusions.
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.
- 2024-03-30 — Promulgated (statute recorded by e-Gov Law Search) Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source