# Act No. 2 of 2026: Act Partially Amending the Local Tax Act, etc.

This is the Markdown twin of https://japanlaw.org/en/acts/508AC0000000002. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

Every law on japanlaw.org that Act No. 2 of 2026 amends, and when each change takes effect; promulgated 31 March 2026.

- Number: 令和八年法律第二号 (令和8年法律第2号), Act No. 2 of 2026
- Title: Act Partially Amending the Local Tax Act, etc. (地方税法等の一部を改正する法律)
- Promulgated: 31 March 2026
- In Japanese: https://japanlaw.org/ja/acts/508AC0000000002
- Changes to Japanese law, by date: https://japanlaw.org/en/changes (as Markdown: https://japanlaw.org/md/en/changes)

## Act on Securing Compensation for Automobile Accidents (自動車損害賠償保障法)

https://japanlaw.org/en/automobile-accident-compensation-act

- 1 April 2026: In force. The law in force: https://japanlaw.org/en/automobile-accident-compensation-act; in Markdown: https://japanlaw.org/md/en/automobile-accident-compensation-act

## Consumption Tax Act (消費税法)

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

- 1 April 2026: Since replaced.

## Local Tax Act (地方税法)

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

- 1 April 2026: Since replaced.
- 21 May 2026: Since replaced.
- 31 July 2026: Since replaced.
- 1 October 2026: Since replaced.
- 16 October 2026: Since replaced.
- 1 November 2026: In force. 5 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20261101_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20261101_508AC0000000002/text
- Date not yet set: Not yet in force. 6 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20261126_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20261126_508AC0000000002/text
- 1 January 2027: Not yet in force. 25 provisions changed · 12 provisions added · 2 provisions removed · 51 provisions in the supplementary provisions · 3 articles renumbered. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270101_508AC0000000002/text
- 1 April 2027: Not yet in force. 6 provisions changed · 56 provisions added · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20270401_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270401_508AC0000000002/text
- 1 May 2027: Not yet in force. 4 provisions changed. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20270501_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270501_508AC0000000002/text
- 20 May 2027: Not yet in force. 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270520_508AC0000000002/text
- Date not yet set: Not yet in force. 7 provisions changed. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270526_508AC0000000002/text
- Date not yet set: Not yet in force. 4 provisions changed · 13 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270618_508AC0000000002/text
- 1 October 2027: Not yet in force. 45 provisions changed · 53 provisions added · 3 provisions in the supplementary provisions · 1 article renumbered. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20271001_508AC0000000002/text
- 1 January 2028: Not yet in force. 18 provisions changed · 28 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20280101_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20280101_508AC0000000002/text
- 1 April 2028: Not yet in force. 6 provisions changed · 2 provisions added · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20280401_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20280401_508AC0000000002/text
- Date not yet set: Not yet in force. 41 provisions in the supplementary provisions · 1 article renumbered. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20290101_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20290101_508AC0000000002/text
- 1 April 2029: Not yet in force. 3 provisions changed · 9 provisions added · 23 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/local-tax-act/amendments/20290401_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20290401_508AC0000000002/text

## Road Transport Vehicle Act (道路運送車両法)

https://japanlaw.org/en/road-transport-vehicle-act

- 1 April 2026: In force. The law in force: https://japanlaw.org/en/road-transport-vehicle-act; in Markdown: https://japanlaw.org/md/en/road-transport-vehicle-act

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## Sources

- The dates and the amending law: e-Gov (Digital Agency) (4 records)
- English title of the amending law: Written for this site with AI
- English names of the laws: Japanese Law Translation, Ministry of Justice (4 records)