Ministerial Ordinance Partially 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: 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 item concerns a ministerial ordinance (MIC Ordinance No. 89 of 2026) that partially amends the Enforcement Regulations of the Local Tax Act (originally Prime Minister's Office Ordinance No. 23 of 1954). According to the metadata, it carries a promulgation date of 2026-07-21 and an enforcement date of 2028-01-01. The official Japanese source should be consulted for the actual content of the amendments, which is not provided in this metadata.
Business Impact
As an amendment to local tax enforcement regulations, this could affect local tax administration or related procedural obligations, though the specific substance is not described in the metadata.
Recommended Action
Review the official Japanese source at e-Gov to confirm the scope, content, and applicable dates of the amendment 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.
- 2026-07-21 — 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 Dashboard page 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 Original Japanese source