Act Partially Amending the Income Tax Act and Related Laws

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 an amending act (Reiwa 8 Act No. 12) that partially revises the Income Tax Act (Showa 40 Act No. 33), as listed in the e-Gov Law Search update index. The metadata indicates a promulgation date of 2026-03-31 and a stated enforcement date of 2026-12-01. Details of the specific amendments are not provided in the metadata.

Business Impact

Amendments to income tax rules could affect tax calculation, reporting, or compliance obligations for affected businesses and individuals. The nature and scope of any impact cannot be determined from this metadata alone.

Recommended Action

Review the official Japanese source on e-Gov Law Search to confirm the specific amendments and the applicable enforcement date.

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 Dashboard page 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 (this update) 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