Ministerial Ordinance Partially Amending the Regulation for Enforcement 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 partially amending the Regulation for Enforcement of the Local Tax Act (Prime Minister's Office Ordinance No. 23 of 1954). The amending ordinance is identified as Ministry of Internal Affairs and Communications Ordinance No. 47 of 2026, with a stated promulgation date of March 31, 2026, and a stated enforcement date of April 1, 2029. These details come from an e-Gov Law Search update listing and should be verified against the official Japanese source.

Business Impact

Entities subject to local tax regulations in Japan may need to review whether the amended enforcement regulation affects their reporting or compliance obligations. The impact could vary depending on the specific provisions changed, which are not detailed in the metadata.

Recommended Action

Consider reviewing the official Japanese source at e-Gov Law Search to confirm the scope and effective date 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. 2026-03-31 — 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四十七号） (this update) Original Japanese source
2. 2029-04-01 — Effective date stated by e-Gov Law Search 地方税法施行規則 (this update) Original Japanese source