Act Partially Amending the Local Tax Act and Related Laws
地方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: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-15
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 is an amending law (Act to Partially Amend the Local Tax Act and Related Laws) affecting the Local Tax Act (Act No. 226 of 1950). According to the metadata, the amending act is numbered Act No. 2 of 2026 (Reiwa 8), with a promulgation date of 2026-03-31 and a stated enforcement date of 2029-04-01. The specific substantive changes are not described in the provided metadata.
Business Impact
Because it amends local tax rules, this could affect local tax obligations or related administrative processes for businesses once the changes take effect. The scope and magnitude cannot be assessed from the metadata alone.
Recommended Action
Review the official e-Gov source and the full text of the amending act to confirm the specific provisions, scope, and 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.
- 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
- 2026-05-21 — 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
- 2026-10-16 — 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
- 2027-04-01 — 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
- 2027-05-20 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-10-01 — 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
- 2029-04-01 — Effective date stated by e-Gov Law Search Original Japanese source