Bill to Partially Amend the Income Tax Act

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 is a legislative bill proposing partial amendments to Japan's Income Tax Act, listed in the House of Representatives (Shugiin) bill records. According to the metadata, it was submitted as a member/House of Councillors bill (sanpou) during the 221st Diet session (number 3), and its deliberation status is marked as incomplete ('miryo'). The bill has not been indicated as enacted or in force.

Business Impact

If eventually enacted, amendments to the Income Tax Act could affect income tax obligations, but as a pending bill with incomplete deliberation, any impact remains uncertain.

Recommended Action

Review the official House of Representatives source to confirm the bill's current status, content, and any subsequent developments.

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. Date not stated by the source — Bill listed by the House of Representatives (Diet session 221) 所得税法の一部を改正する法律案（審議状況：未了） (this update) Original Japanese source

What happens next

The House of Representatives lists this bill as not concluded (未了) or withdrawn (撤回). A bill in that status does not become law in this form; a later bill may be introduced. Check the House of Representatives page for details.