Reliability note

Titles and AI summaries are unofficial English monitoring aids, not legal advice or official translations. Each link opens the original Japanese official source, which remains authoritative.

Ministerial Ordinance Amending Part of the Local Tax Act Enforcement Regulations

地方税法施行規則の一部を改正する省令

Published: 2026-07-21 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-08

View the original Japanese source 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 a ministerial ordinance amending part of the Local Tax Act Enforcement Regulations (original ordinance: Prime Minister's Office Ordinance No. 23 of 1954). According to the provided metadata, the amending ordinance (Ministry of Internal Affairs and Communications Ordinance No. 89 of 2026) has a promulgation date of 2026-07-21 and a stated enforcement date of 2026-10-01. The details of the substantive changes are not described in the metadata provided.

Business Impact

Organizations subject to local tax administrative or filing requirements may need to review whether the amended enforcement regulations affect their procedures ahead of the stated enforcement date.

Recommended Action

Consider reviewing the official e-Gov Law Search source to verify the scope and content of the amendment against the authoritative Japanese text.

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 Dashboard page Original Japanese source
  3. 2026-10-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 (this update) 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