Ministerial Ordinance Amending Enforcement Regulations of the Local Tax Act
地方税法施行規則及び地方税法施行規則の一部を改正する等の省令の一部を改正する省令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-08
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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 is an amending ministerial ordinance (MIC Ordinance No. 44 of 2026) that revises the Enforcement Regulations of the Local Tax Act (Prime Minister's Office Ordinance No. 23 of 1954). According to the metadata, it carries a promulgation date of 2026-03-31 and a listed effective date of 2027-05-01. The specific substantive changes are not described in the provided metadata.
Business Impact
Organizations subject to local tax filing or administration rules could be affected once the amendment takes effect, though the metadata does not specify the nature or scope of the changes.
Recommended Action
Review the official Japanese source on e-Gov to confirm the amendment's content, promulgation, and effective dates before drawing any conclusions.
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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-05-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2027-09-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source