# Act No. 3 of 2023: Act Partially Amending the Income Tax Act, etc.

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Every law on japanlaw.org that Act No. 3 of 2023 amends, and when each change takes effect; promulgated 31 March 2023.

- Number: 令和五年法律第三号 (令和5年法律第3号), Act No. 3 of 2023
- Title: Act Partially Amending the Income Tax Act, etc. (所得税法等の一部を改正する法律)
- Promulgated: 31 March 2023
- In Japanese: https://japanlaw.org/ja/acts/505AC0000000003
- Changes to Japanese law, by date: https://japanlaw.org/en/changes (as Markdown: https://japanlaw.org/md/en/changes)

## Consumption Tax Act (消費税法)

https://japanlaw.org/en/consumption-tax-act

- 1 April 2023: Since replaced.
- 1 May 2023: Since replaced.
- 1 October 2023: Since replaced.
- 1 October 2025: Since replaced.

## Corporation Tax Act (法人税法)

https://japanlaw.org/en/corporation-tax-act

- 1 April 2023: Since replaced.
- 1 June 2023: Since replaced.
- 1 April 2024: Since replaced.
- 1 January 2026: Since replaced.

## Employees' Pension Insurance Act (厚生年金保険法)

https://japanlaw.org/en/employees-pension-insurance-act

- 1 April 2023: Since replaced.
- 1 January 2024: Since replaced.

## Health Insurance Act (健康保険法)

https://japanlaw.org/en/health-insurance-act

- 1 April 2023: Since replaced.
- 1 January 2024: Since replaced.

## Income Tax Act (所得税法)

https://japanlaw.org/en/income-tax-act

- 1 April 2023: Since replaced.
- 1 June 2023: Since replaced.
- 1 January 2025: Since replaced.
- 1 January 2026: Since replaced.
- 1 January 2027: Not yet in force. 1 provision changed · 3 provisions added · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/income-tax-act/amendments/20270101_505AC0000000003; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act/amendments/20270101_505AC0000000003/text

## Inheritance Tax Act (相続税法)

https://japanlaw.org/en/inheritance-tax-act

- 1 April 2023: Since replaced.
- 1 January 2024: Since replaced.
- 1 January 2027: Not yet in force. 3 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/inheritance-tax-act/amendments/20270101_505AC0000000003; the law as amended, in Markdown: https://japanlaw.org/md/en/inheritance-tax-act/amendments/20270101_505AC0000000003/text

## Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (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)

https://japanlaw.org/en/my-number-act

- 1 April 2023: Since replaced.

## National Pension Act (国民年金法)

https://japanlaw.org/en/national-pension-act

- 1 April 2023: Since replaced.
- 1 January 2024: Since replaced.

## Act on General Rules for National Taxes (国税通則法)

https://japanlaw.org/en/national-tax-general-rules-act

- 1 April 2023: Since replaced.
- 1 January 2024: Since replaced.
- 1 April 2024: Since replaced.
- 21 May 2026: Since replaced.

## 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)

https://japanlaw.org/en/reconstruction-funding-act

- 1 April 2023: Since replaced.
- 1 January 2025: Since replaced.

## Act on Special Measures Concerning Taxation (租税特別措置法)

https://japanlaw.org/en/special-taxation-measures-act

- 1 April 2023: Since replaced.
- 1 May 2023: Since replaced.
- 1 June 2023: Since replaced.
- 1 July 2023: Since replaced.
- 1 October 2023: Since replaced.
- 1 January 2024: Since replaced.
- 1 April 2024: Since replaced.
- 1 January 2025: Since replaced.
- 1 January 2030: Not yet in force. 4 provisions added. What it changes: https://japanlaw.org/en/special-taxation-measures-act/amendments/20300101_505AC0000000003; the law as amended, in Markdown: https://japanlaw.org/md/en/special-taxation-measures-act/amendments/20300101_505AC0000000003/text

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## Sources

- The dates and the amending law: e-Gov (Digital Agency) (11 records)
- English title of the amending law: Written for this site with AI
- English names of the laws: Japanese Law Translation, Ministry of Justice (10 records)
- English names of the laws: Written for this site with AI