Bill to Partially Amend 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 is a Cabinet-submitted bill (kakuho) to partially amend the Local Tax Act and related laws, listed in the House of Representatives (Shugiin) bill-tracking system. The bill records refer to submission session 221, number 4. According to the source metadata the deliberation status is marked as passed/established ('seiritsu'), though this should be confirmed against the official Japanese record.

Business Impact

Amendments to local tax laws could affect local tax obligations or calculations for businesses and individuals, depending on the final content. The specific changes are not detailed in the provided metadata.

Recommended Action

Review the official House of Representatives source and the authoritative Japanese text to confirm the bill's current status and substantive provisions.

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） (this update) 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） Dashboard page 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