Ministerial Ordinance Amending Part of the Local Tax Act Enforcement Regulations

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 ministerial ordinance that amends part of the Local Tax Act Enforcement Regulations (Prime Minister's Office Ordinance No. 23 of 1954). According to the metadata, the amending ordinance is Ministry of Internal Affairs and Communications Ordinance No. 89 of 2026, with a promulgation date listed as 2026-07-21. The specific content of the amendments is not described in the provided metadata.

Business Impact

Changes to local tax enforcement regulations could affect local tax-related reporting or procedural requirements, depending on the substance of the amendments.

Recommended Action

Review the official Japanese source on e-Gov to confirm the scope, content, and effective timing of the amendments.

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. 2026-07-21 — Promulgated (instrument recorded by e-Gov Law Search) 地方税法施行規則の一部を改正する省令（令和八年総務省令第八十九号） (this update) Original Japanese source
2. 2026-07-21 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
3. 2026-10-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
4. 2027-01-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source
5. 2028-01-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 Dashboard page Original Japanese source