Act on General Rules for National Taxes

Promulgated, not yet in force

Now in force

Other amendments e-Gov records

48 more amendments to this law that e-Gov records with no page of their own here: when each took effect, and the amending law. What each changed is not on this site yet.

• By 13 June 2028

  at the latest, in 2 years

  Act on the Arrangement of Related Acts to Promote the Use of Information and Communications Technology in Civil Procedures, etc. (Act No. 53 of 2023)

  民事関係手続等における情報通信技術の活用等の推進を図るための関係法律の整備に関する法律

  The whole text as it will read, on e-Gov

• 24 June 2026

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)

  民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

  The text after this amendment, on e-Gov

• 25 May 2026

  Since replaced

  Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024)

  事業性融資の推進等に関する法律

  The text after this amendment, on e-Gov

• 21 May 2026

  Since replaced

  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

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2026

  Since replaced

  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

  The text after this amendment, on e-Gov

• 1 October 2025

  Since replaced

  Act on the Arrangement of Related Acts to Promote the Use of Information and Communications Technology in Civil Procedures, etc. (Act No. 53 of 2023)

  民事関係手続等における情報通信技術の活用等の推進を図るための関係法律の整備に関する法律

  The text after this amendment, on e-Gov

• 6 June 2025

  Since replaced

  Act on the Arrangement, etc. of Related Acts upon the Enforcement of the Act on Security Assignment Contracts and Retention of Title Contracts (Act No. 57 of 2025)

  譲渡担保契約及び所有権留保契約に関する法律の施行に伴う関係法律の整備等に関する法律

  The text after this amendment, on e-Gov

• 1 June 2025

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (extract) (Act No. 68 of 2022)

  刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律　抄

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  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

  The text after this amendment, on e-Gov

• 1 April 2025

  Since replaced

  Act Partially Amending the Basic Act on the Formation of a Digital Society, etc. to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 46 of 2024)

  情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るためのデジタル社会形成基本法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2025

  Since replaced

  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

  The text after this amendment, on e-Gov

• 1 October 2024

  Since replaced

  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

  The text after this amendment, on e-Gov

• 14 June 2024

  Since replaced

  Act on the Promotion of Business Financing, etc. (Act No. 52 of 2024)

  事業性融資の推進等に関する法律

  The text after this amendment, on e-Gov

• 1 April 2024

  Since replaced

  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

  The text after this amendment, on e-Gov

• 1 April 2024

  Since replaced

  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

  The text after this amendment, on e-Gov

• 1 January 2024

  Since replaced

  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

  The text after this amendment, on e-Gov

• 1 January 2024

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2023

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 14 June 2023

  Since replaced

  Act on the Arrangement of Related Acts to Promote the Use of Information and Communications Technology in Civil Procedures, etc. (Act No. 53 of 2023)

  民事関係手続等における情報通信技術の活用等の推進を図るための関係法律の整備に関する法律

  The text after this amendment, on e-Gov

• 1 April 2023

  Since replaced

  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

  The text after this amendment, on e-Gov

• 31 December 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 November 2022

  Since replaced

  Act Partially Amending the Act on Special Measures Concerning the Handling of Legal Services by Foreign Lawyers (Act No. 33 of 2020)

  外国弁護士による法律事務の取扱いに関する特別措置法の一部を改正する法律

  The text after this amendment, on e-Gov

• 17 June 2022

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (Act No. 68 of 2022)

  刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Act Partially Amending the Electricity Business Act, etc. to Establish a Resilient and Sustainable Electricity Supply System (Act No. 49 of 2020)

  強靱かつ持続可能な電気供給体制の確立を図るための電気事業法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 4 January 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2022

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 July 2021

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2021

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2020

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code (Act No. 45 of 2017)

  民法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

  The text after this amendment, on e-Gov

• 1 January 2020

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2019

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2019

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 7 January 2019

  Since replaced

  International Tourist Tax Act (Act No. 16 of 2018)

  国際観光旅客税法

  The text after this amendment, on e-Gov

• 1 January 2019

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

  所得税法等の一部を改正する等の法律

  The text after this amendment, on e-Gov

• 1 April 2018

  Since replaced

  Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015)

  所得税法等の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 January 2018

  Since replaced

  Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

  所得税法等の一部を改正する等の法律

  The text after this amendment, on e-Gov

• 1 January 2018

  Since replaced

  Act Partially Amending the Act on the Protection of Personal Information and the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 65 of 2015)

  個人情報の保護に関する法律及び行政手続における特定の個人を識別するための番号の利用等に関する法律の一部を改正する法律

  The text after this amendment, on e-Gov

• 1 October 2017

  Since replaced

  Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

  所得税法等の一部を改正する等の法律

  The text after this amendment, on e-Gov

• 2 June 2017

  Since replaced

  Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code (Act No. 45 of 2017)

  民法の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

  The text after this amendment, on e-Gov

• 1 April 2017

  Since replaced

  Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

  所得税法等の一部を改正する等の法律

  The text after this amendment, on e-Gov