Ministerial Ordinance Amending Part of the Enforcement Regulations of the Local Tax Act

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 amending part of the Enforcement Regulations of the Local Tax Act (originally Prime Minister's Office Ordinance No. 23 of 1954). The amending ordinance is listed as Ministry of Internal Affairs and Communications Ordinance No. 89 of 2026. According to the metadata, the promulgation date is 2026-07-21 and the enforcement date is 2027-01-01.

Business Impact

Organizations subject to Japanese local tax rules may need to review whether the amended enforcement regulations affect their reporting or compliance obligations once effective.

Recommended Action

Review the official Japanese source on e-Gov Law Search to confirm the scope and effective date of the amendment.

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 (this update) 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