Act Partially Amending the Income Tax Act and Related Acts (Reiwa 7 Act No. 13), effective Oct 1, 2026

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

According to the e-Gov law update list, the Act Partially Amending the Income Tax Act and Related Acts (Reiwa 7 Act No. 13) amends the Income Tax Act (Showa 40 Act No. 33). The metadata gives a promulgation date of March 31, 2025 and an effective date of October 1, 2026. The specific content of the amendments is not included in the provided metadata.

Business Impact

Because the amendments target the Income Tax Act, they could affect income tax treatment for individuals and businesses, but the nature and scope of any changes cannot be determined from the available information.

Recommended Action

Review the official Japanese text of the amending act and the linked e-Gov law record to confirm which provisions change from October 1, 2026 and whether they are relevant to your situation.

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. 2025-03-31 — Promulgated (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和七年法律第十三号） (this update) Original Japanese source
2. 2026-10-01 — Effective date stated by e-Gov Law Search 所得税法 (this update) Original Japanese source
3. 2026-11-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
4. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source