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: 2026-03-31 · 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
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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 records an amending act to the Income Tax Act (Act No. 33 of 1965). The amending act is identified as the Act Partially Amending the Income Tax Act and Related Laws (Act No. 12 of 2026). According to the metadata, the promulgation date is 2026-03-31 and the stated effective date is 2027-01-01.
Business Impact
Amendments to the Income Tax Act could affect tax calculation, reporting, or compliance obligations for affected individuals and businesses. The scope and specific changes are not detailed in the provided metadata.
Recommended Action
Review the official e-Gov law source to confirm the specific provisions, scope, and effective date 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.
- Date not stated by the source — Bill listed by the House of Representatives (Diet session 221) Dashboard page Original Japanese source
- 2026-03-31 — Promulgated (statute recorded by e-Gov Law Search) Original Japanese source
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-06-25 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-07-31 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2027-05-20 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source