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.

Cabinet Order Partially Amending the Local Tax Act Enforcement Order

地方税法施行令等の一部を改正する政令

Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-25

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 Cabinet Order partially amending the Local Tax Act Enforcement Order (Cabinet Order No. 245 of 1950), designated as Cabinet Order No. 83 of 2026. According to the metadata, the amending order carries a promulgation date of 2026-03-31 and a stated enforcement (effective) date of 2028-01-01. The specific substantive changes are not described in the provided metadata.

Business Impact

Organizations subject to Japanese local tax rules may be affected by amendments to the enforcement order, and could need to review any operational or compliance implications before the stated effective date.

Recommended Action

Consider reviewing the official Japanese source via e-Gov Law Search to confirm the amendment's contents and effective date.

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. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 地方税法施行令等の一部を改正する政令(令和八年政令第八十三号) (this update) Original Japanese source
  2. 2026-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  3. 2026-12-11 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  4. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
  5. 2028-01-01 — Effective date stated by e-Gov Law Search 地方税法施行令 (this update) Original Japanese source
  6. 2028-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令、地方自治法施行令 Dashboard page Original Japanese source
  7. 2029-04-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source