Cabinet Order Amending Local Tax and National Asset Municipal Grant Enforcement Orders

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 (Reiwa 7 Cabinet Order No. 119) that partially amends the Enforcement Order of the Local Tax Act (Showa 25 Cabinet Order No. 245) and the Enforcement Order of the Act on Grants to Municipalities Where National Assets Are Located. According to the metadata, it carries a promulgation date of 2025-03-31 and a stated effective date of 2027-01-01. The listing appears in the e-Gov Law Search law update index; the specific substantive changes are not described in the provided metadata.

Business Impact

Organizations subject to local tax rules or involved with grants relating to nationally owned assets may be affected once the amended provisions take effect. The nature and scope of any impact cannot be determined from this metadata alone.

Recommended Action

Consider reviewing the official e-Gov source and the full text of the Cabinet Order to determine any relevant details and effective timing.

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. 2025-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 地方税法施行令及び国有資産等所在市町村交付金法施行令の一部を改正する政令（令和七年政令第百十九号） (this update) Original Japanese source
2. 2026-11-01 — Effective date stated by e-Gov Law Search 地方税法施行令 Dashboard page Original Japanese source
3. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法施行令 (this update) Original Japanese source