Changes to Japanese law on 1 January 2026

12 laws on this site changed on this day, as amendments . For each: the law that amends it, and a link to e-Gov's text of the law as amended. The wording before and after is not on this site.

Industrial Safety and Health Act
労働安全衛生法（ろうどうあんぜんえいせいほう）
Amended by
- Act Partially Amending the Industrial Safety and Health Act and the Working Environment Measurement Act (Act No. 33 of 2025)
  労働安全衛生法及び作業環境測定法の一部を改正する法律（令和七年法律第三十三号）
  The text after this amendment, on e-Gov
Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers
労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（ろうどうしゃはけんじぎょうのてきせいなうんえいのかくほおよびはけんろうどうしゃのほごとうにかんするほうりつ）
Amended by
- Act Partially Amending the Industrial Safety and Health Act and the Working Environment Measurement Act (Act No. 33 of 2025)
  労働安全衛生法及び作業環境測定法の一部を改正する法律（令和七年法律第三十三号）
  The text after this amendment, on e-Gov
Local Tax Act
地方税法（ちほうぜいほう）
Amended by
- Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2023)
  地方税法等の一部を改正する法律（令和五年法律第一号）
  The text after this amendment, on e-Gov
- Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025)
  地方税法及び地方税法等の一部を改正する法律の一部を改正する法律（令和七年法律第七号）
  The text after this amendment, on e-Gov
- Act Partially Amending the Act against Delay in Payment of Subcontract Proceeds, etc. to Subcontractors and the Act on the Promotion of Subcontracting Small and Medium-Sized Enterprises (Act No. 41 of 2025)
  下請代金支払遅延等防止法及び下請中小企業振興法の一部を改正する法律（令和七年法律第四十一号）
  The text after this amendment, on e-Gov
Income Tax Act
所得税法（しょとくぜいほう）
Amended by
- Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)
  所得税法等の一部を改正する法律（令和五年法律第三号）
  The text after this amendment, on e-Gov
- Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)
  所得税法等の一部を改正する法律（令和七年法律第十三号）
  The text after this amendment, on e-Gov
Regulation for Enforcement of the Income Tax Act
所得税法施行規則（しょとくぜいほうしこうきそく）
Amended by
- Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 12 of 2023)
  所得税法施行規則の一部を改正する省令（令和五年財務省令第十二号）
  The text after this amendment, on e-Gov
- Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2025)
  所得税法施行規則の一部を改正する省令（令和七年財務省令第十八号）
  The text after this amendment, on e-Gov
Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（ひがしにほんだいしんさいからのふっこうのためのしさくをじっしするためにひつようなざいげんのかくほにかんするとくべつそちほう）
Amended by
- Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)
  所得税法等の一部を改正する法律（令和六年法律第八号）
  The text after this amendment, on e-Gov
Corporation Tax Act
法人税法（ほうじんぜいほう）
Amended by
- Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)
  所得税法等の一部を改正する法律（令和五年法律第三号）
  The text after this amendment, on e-Gov
Act on Prevention of Transfer of Criminal Proceeds
犯罪による収益の移転防止に関する法律（はんざいによるしゅうえきのいてんぼうしにかんするほうりつ）
Amended by
- Act Partially Amending the Certified Administrative Procedures Legal Specialist Act (Act No. 65 of 2025)
  行政書士法の一部を改正する法律（令和七年法律第六十五号）
  The text after this amendment, on e-Gov
Act on Special Measures Concerning Taxation
租税特別措置法（そぜいとくべつそちほう）
Amended by
- Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)
  所得税法等の一部を改正する法律（令和七年法律第十三号）
  The text after this amendment, on e-Gov
- Act Partially Amending the Act against Delay in Payment of Subcontract Proceeds, etc. to Subcontractors and the Act on the Promotion of Subcontracting Small and Medium-Sized Enterprises (Act No. 41 of 2025)
  下請代金支払遅延等防止法及び下請中小企業振興法の一部を改正する法律（令和七年法律第四十一号）
  The text after this amendment, on e-Gov
- Act Partially Amending the Political Funds Control Act, etc. (Act No. 2 of 2025)
  政治資金規正法等の一部を改正する法律（令和七年法律第二号）
  The text after this amendment, on e-Gov
Act on Preventing Delay in Payment to Small and Medium-Sized Entrusted Business Operators in Relation to Manufacturing Consignment
製造委託等に係る中小受託事業者に対する代金の支払の遅延等の防止に関する法律（せいぞういたくとうにかかるちゅうしょうじゅたくじぎょうしゃにたいするだいきんのしはらいのちえんとうのぼうしにかんするほうりつ）
Amended by
- Act Partially Amending the Act against Delay in Payment of Subcontract Proceeds, etc. to Subcontractors and the Act on the Promotion of Subcontracting Small and Medium-Sized Enterprises (Act No. 41 of 2025)
  下請代金支払遅延等防止法及び下請中小企業振興法の一部を改正する法律（令和七年法律第四十一号）
  The text after this amendment, on e-Gov
Financial Instruments and Exchange Act
金融商品取引法（きんゆうしょうひんとりひきほう）
Amended by
- Act Partially Amending the Act on Promotion of Global Warming Countermeasures (Act No. 56 of 2024)
  地球温暖化対策の推進に関する法律の一部を改正する法律（令和六年法律第五十六号）
  The text after this amendment, on e-Gov
Banking Act
銀行法（ぎんこうほう）
Amended by
- Act Partially Amending the Act on Promotion of Global Warming Countermeasures (Act No. 56 of 2024)
  地球温暖化対策の推進に関する法律の一部を改正する法律（令和六年法律第五十六号）
  The text after this amendment, on e-Gov

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