Ministerial Ordinance Amending the Local Tax Act Enforcement Regulations
地方税法施行規則の一部を改正する省令
Published: 2026-07-21 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-10-02
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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
Ministry of Internal Affairs and Communications Ordinance No. 89 of 2026 amends the Local Tax Act Enforcement Regulations (Prime Minister's Office Ordinance No. 23 of 1954). The listed promulgation date is 2026-07-21, and the listed effective date is 2026-10-01.
Business Impact
Local taxpayers may be affected by changes to the enforcement regulations, but the listing does not identify the amended provisions or the specific taxpayer categories concerned.
Recommended Action
Review of the official Japanese source could clarify the amended provisions, affected taxpayer categories, and any transitional arrangements associated with the listed effective 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.
- 2026-07-21 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-07-21 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2027-01-01 — 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