# Act No. 13 of 2025: Act Partially Amending the Income Tax Act, etc.

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Every law on japanlaw.org that Act No. 13 of 2025 amends, and when each change takes effect; promulgated 31 March 2025.

- Number: 令和七年法律第十三号 (令和7年法律第13号), Act No. 13 of 2025
- 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 2025
- In Japanese: https://japanlaw.org/ja/acts/507AC0000000013
- 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 2025: Since replaced.
- 1 October 2026: Since replaced.
- 1 November 2026: In force. 16 provisions changed · 3 provisions added · 1 provision removed · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/consumption-tax-act/amendments/20261101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/consumption-tax-act/amendments/20261101_507AC0000000013/text
- 1 January 2027: Not yet in force. 1 provision changed · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/consumption-tax-act/amendments/20270101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/consumption-tax-act/amendments/20270101_507AC0000000013/text

## Corporation Tax Act (法人税法)

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

- 1 April 2025: Since replaced.
- 18 December 2025: Since replaced.
- 1 April 2026: Since replaced.
- 1 October 2026: Since replaced.

## Income Tax Act (所得税法)

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

- 1 April 2025: Since replaced.
- 1 December 2025: Since replaced.
- 18 December 2025: Since replaced.
- 1 January 2026: Since replaced.
- 1 April 2026: Since replaced.
- 1 October 2026: Since replaced. 3 provisions changed. What it changes: https://japanlaw.org/en/income-tax-act/amendments/20261001_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act/amendments/20261001_507AC0000000013/text
- 1 January 2027: Not yet in force. 5 provisions changed · 2 provisions added · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/income-tax-act/amendments/20270101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act/amendments/20270101_507AC0000000013/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 2025: 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 2025: Since replaced.
- 1 April 2026: Since replaced.
- 1 November 2026: In force. 2 provisions changed. What it changes: https://japanlaw.org/en/national-tax-general-rules-act/amendments/20261101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/amendments/20261101_507AC0000000013/text

## 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 2025: 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 2025: Since replaced.
- 1 May 2025: Since replaced.
- 1 October 2025: Since replaced.
- 21 November 2025: Since replaced.
- 1 December 2025: Since replaced.
- 1 January 2026: Since replaced.
- 1 April 2026: Since replaced.
- 1 November 2026: In force. 17 provisions changed · 12 provisions added · 2 provisions removed · 2 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/special-taxation-measures-act/amendments/20261101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/special-taxation-measures-act/amendments/20261101_507AC0000000013/text
- 1 January 2027: Not yet in force. 2 provisions changed · 4 provisions added · 3 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/special-taxation-measures-act/amendments/20270101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/special-taxation-measures-act/amendments/20270101_507AC0000000013/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