Ministerial Ordinance Amending Local Tax Act Enforcement Regulations and an Earlier Amending Ordinance
地方税法施行規則及び地方税法施行規則の一部を改正する等の省令の一部を改正する省令
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: 2026-08-08
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
Ministry of Internal Affairs and Communications Ordinance No. 44 of 2026 amends the Local Tax Act Enforcement Regulations (Prime Minister's Office Ordinance No. 23 of 1954) and an earlier ordinance amending those regulations and related provisions. The metadata states a promulgation date of 2026-03-31 and an effective date of 2026-10-01.
Business Impact
Local taxpayers may be affected by changes to the enforcement regulations, but the metadata does not identify the amended provisions or specific taxpayer categories concerned.
Recommended Action
Review of the official Japanese source could clarify the amended provisions, affected taxpayer categories, and any transitional arrangements for the 2026-10-01 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.
- 2026-03-31 — Promulgated (instrument 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
- 2026-10-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-05-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-09-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-01-01 — 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