# Act No. 8 of 2024: Act Partially Amending the Income Tax Act, etc.

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Every law on japanlaw.org that Act No. 8 of 2024 amends, and when each change takes effect; promulgated 30 March 2024.

- Number: 令和六年法律第八号 (令和6年法律第8号), Act No. 8 of 2024
- 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: 30 March 2024
- In Japanese: https://japanlaw.org/ja/acts/506AC0000000008
- 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 2024: Since replaced.
- 9 April 2024: Since replaced.
- 1 October 2024: Since replaced.
- 1 April 2026: Since replaced.

## Corporation Tax Act (法人税法)

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

- 1 April 2024: Since replaced.
- 1 October 2024: Since replaced.
- 1 January 2025: Since replaced.
- 1 April 2026: Since replaced.

## Income Tax Act (所得税法)

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

- 1 April 2024: Since replaced.
- 1 April 2026: Since replaced.
- 1 January 2027: Not yet in force. 1 provision changed · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/income-tax-act/amendments/20270101_506AC0000000008; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act/amendments/20270101_506AC0000000008/text

## Inheritance Tax Act (相続税法)

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

- 1 April 2024: Since replaced.
- 1 April 2026: In force. The law in force: https://japanlaw.org/en/inheritance-tax-act; in Markdown: https://japanlaw.org/md/en/inheritance-tax-act
- 1 January 2027: Not yet in force. 1 provision changed · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/inheritance-tax-act/amendments/20270101_506AC0000000008; the law as amended, in Markdown: https://japanlaw.org/md/en/inheritance-tax-act/amendments/20270101_506AC0000000008/text

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

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

- 1 April 2024: Since replaced.
- 1 October 2024: Since replaced.
- 1 January 2025: 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 2024: Since replaced.
- 1 June 2024: Since replaced.
- 1 January 2026: Since replaced.
- 1 April 2026: 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 2024: Since replaced.
- 19 April 2024: Since replaced.
- 1 June 2024: Since replaced.
- 2 September 2024: Since replaced.
- 1 October 2024: Since replaced.
- 8 November 2024: Since replaced.
- 1 January 2025: Since replaced.
- 1 April 2025: Since replaced.
- 1 April 2026: Since replaced.
- 1 January 2027: Not yet in force. 1 provision changed · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/special-taxation-measures-act/amendments/20270101_506AC0000000008; the law as amended, in Markdown: https://japanlaw.org/md/en/special-taxation-measures-act/amendments/20270101_506AC0000000008/text

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## Sources

- The dates and the amending law: e-Gov (Digital Agency) (7 records)
- English title of the amending law: Written for this site with AI
- English names of the laws: Japanese Law Translation, Ministry of Justice (6 records)
- English names of the laws: Written for this site with AI