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 Order for Enforcement of the Local Tax Act

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: Promulgated · 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 that partially amends the Order for Enforcement of the Local Tax Act (Cabinet Order No. 245 of 1950). The amending order is recorded as Cabinet Order No. 83 of 2026 (Reiwa 8), with a promulgation date listed as 2026-03-31, per the e-Gov Law Search update list. Specific substantive changes are not detailed in the provided metadata.

Business Impact

Amendments to local tax enforcement provisions could affect local tax calculation, filing, or administrative procedures for organizations subject to Japanese local taxation.

Recommended Action

Review the official Japanese source on e-Gov Law Search to confirm the amendment's content, scope, 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 Dashboard page 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