Act Partially Amending the Income Tax Act and Others (Reiwa 7 Act No. 13), effective 2027-01-01

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

The e-Gov law update list shows that the Act Partially Amending the Income Tax Act and Others (Reiwa 7 Act No. 13) amends the Income Tax Act (Showa 40 Act No. 33). The metadata gives a promulgation date of 2025-03-31 and an enforcement date of 2027-01-01. The specific amendments are not described in the provided metadata.

Business Impact

Depending on which provisions the amendment changes, it could affect income tax treatment relevant to individuals or businesses from the 2027-01-01 enforcement date. The metadata does not identify which provisions change, so the extent of any impact is unclear.

Recommended Action

Review the official Japanese text on e-Gov and consult qualified tax or legal professionals to confirm which amended provisions apply and when.

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 (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和七年法律第十三号） (this update) Original Japanese source
2. 2026-10-01 — Effective date stated by e-Gov Law Search 所得税法 Dashboard page Original Japanese source
3. 2026-11-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
4. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 (this update) Original Japanese source