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on 1 April 2027, in 5 months

Local Tax Act

地方税法(ちほうぜいほう)

Amended by

Act Partially Amending the Immigration Control and Refugee Recognition Act and the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees

出入国管理及び難民認定法及び外国人の技能実習の適正な実施及び技能実習生の保護に関する法律の一部を改正する法律

The whole text as amended, on e-Gov

1 provision changed · 1 provision in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words. Struck through: the words it removes.

Article 72-5 · Scope of Income Exempt from Enterprise Tax of Corporations, etc.第七十二条の五(法人の事業税の非課税所得等の範囲)

Read it in the amended law
  • ChangedArticle 72-5, paragraph (1), item (vii)Every wording

    non-life insurance rating organizations, the National Association of Local Racing, the High Pressure Gas Safety Institute of Japan, the Japan Electric Meters Inspection Corporation, the Hazardous Materials Safety TechniquesTechnology Association, the Japan Fire Equipment Inspection Institute, the Light Motor Vehicle Inspection Organization, the Small Craft Inspection Organization, the Organization for Technical Intern Training, the Japan Workers' Housing Association, the Wide-Area Coastal Environmental Improvement Employment for Skill Development for Foreign Nationals, the Japan Workers' Housing Association, the Bay Area Marine and Environment Consolidation Center, the Nuclear Waste Management Organization of Japan, the Organization for Cross-regional Coordination of Transmission Operators, JapanPromotion of Cross-regional Operation, the Spent Nuclear Fuel Reprocessing and Decommissioning FacilitationPromotion Organization, authorized financial instruments firms associations, commodity futures associations, money lenders associations, the Automobile Safe Driving Center, the Japan Financial Literacy and Education Corporationand Economic Education Promotion Organization, the GX Acceleration Agency, and the Science Council of Japan;

    損害保険料率算出団体、地方競馬全国協会、高圧ガス保安協会、日本電気計器検定所、危険物保安技術協会、日本消防検定協会、軽自動車検査協会、小型船舶検査機構、外国人技能実習育成就労機構、日本勤労者住宅協会、広域臨海環境整備センター、原子力発電環境整備機構、広域的運営推進機関、使用済燃料再処理・廃炉推進機構、認可金融商品取引業協会、商品先物取引協会、貸金業協会、自動車安全運転センター、金融経済教育推進機構、脱炭素成長型経済構造移行推進機構及び日本学術会議

    Act No. 59 of 2026 changes it again, by .

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 1 · Effective Date附則第一条(施行期日)

Read it in the amended law
  • AddedSupplementary Provisions, Article 1, paragraph (1)

    This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding three years from the date of promulgation.

    この法律は、公布の日から起算して三年を超えない範囲内において政令で定める日から施行する。