Act Partially Amending the Local Tax Act and Related Laws

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 act to partially amend Japan's Local Tax Act (Act No. 226 of 1950), identified as Act No. 2 of 2026 (Reiwa 8), with a promulgation date recorded as 2026-03-31 in the e-Gov Law Search update listing. The metadata indicates it amends the Local Tax Act, but the specific substantive changes are not described in the provided information. Details such as scope, provisions, and effective dates should be confirmed against the official Japanese source.

Business Impact

Amendments to the Local Tax Act may affect local tax obligations, calculations, or filing requirements for affected entities. The actual impact could vary depending on the specific provisions, which are not detailed here.

Recommended Action

Review the official Japanese source on e-Gov Law Search to confirm the amendment's content, scope, and any applicable effective dates.

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) 地方税法等の一部を改正する法律案（審議状況：成立） Dashboard page Original Japanese source
2. 2026-03-31 — Promulgated (statute recorded by e-Gov Law Search) 地方税法等の一部を改正する法律（令和八年法律第二号） (this update) Original Japanese source
3. 2026-04-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
4. 2026-05-21 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
5. 2026-07-31 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
6. 2026-10-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
7. 2026-10-16 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
8. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
9. 2027-04-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
10. 2027-05-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
11. 2027-05-20 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
12. 2027-10-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
13. 2028-01-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
14. 2028-04-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source
15. 2029-04-01 — Effective date stated by e-Gov Law Search 地方税法 Dashboard page Original Japanese source