Act Partially Amending the Income Tax Act etc. (Corporation Tax Act listed), promulgated 2026-03-31

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 an amending act titled 'Act Partially Amending the Income Tax Act, etc.' (Reiwa 8 Act No. 12), with a promulgation date of 2026-03-31 and a listed effective date of 2026-10-01. The target law in this entry is the Corporation Tax Act (Showa 40 Act No. 34). The metadata does not describe the substance of the amendments.

Business Impact

If the amendments to the Corporation Tax Act apply to a company, its corporate tax treatment could change from the listed effective date of 2026-10-01. The specific scope and effect cannot be determined from the metadata provided.

Recommended Action

Review the official Japanese text of the amending act and the revised Corporation Tax Act on e-Gov, and consult qualified tax professionals to confirm relevance 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.

1. Date not stated by the source — Bill listed by the House of Representatives (Diet session 221) 所得税法等の一部を改正する法律案（審議状況：成立） Dashboard page Original Japanese source
2. 2026-03-31 — Promulgated (statute recorded by e-Gov Law Search) 所得税法等の一部を改正する法律（令和八年法律第十二号） (this update) Original Japanese source
3. 2026-04-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
4. 2026-05-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
5. 2026-06-25 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
6. 2026-07-31 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
7. 2026-10-01 — Effective date stated by e-Gov Law Search 法人税法、租税特別措置法 (this update) Original Japanese source
8. 2026-12-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
9. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法、租税特別措置法 Dashboard page Original Japanese source
10. 2027-05-20 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source
11. 2028-04-01 — Effective date stated by e-Gov Law Search 租税特別措置法 Dashboard page Original Japanese source