# Changes to Japanese law on 1 January 2021

This is the Markdown twin of https://japanlaw.org/en/changes/2021-01-01. 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.

What changed on 1 January 2021 in 16 laws on this site: for each, the Act that amends it.

- Long-Term Care Insurance Act (介護保険法) — https://japanlaw.org/en/long-term-care-insurance-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/long-term-care-insurance-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/409AC0000000123/20210101_502AC0000000008
- Residential Basic Book Act (住民基本台帳法) — https://japanlaw.org/en/residential-basic-book-act
  - Amended by Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts 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. 16 of 2019) (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行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/501AC0000000016 (as Markdown: https://japanlaw.org/md/en/acts/501AC0000000016)
    Listed with the law's amendments: https://japanlaw.org/en/residential-basic-book-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/342AC0000000081/20210101_501AC0000000016
- Health Insurance Act (健康保険法) — https://japanlaw.org/en/health-insurance-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/health-insurance-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/211AC0000000070/20210101_502AC0000000008
- Act on the Collection, etc. of Insurance Premiums of Labor Insurance (労働保険の保険料の徴収等に関する法律) — https://japanlaw.org/en/labor-insurance-premium-collection-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/labor-insurance-premium-collection-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/344AC0000000084/20210101_502AC0000000008
- Employees' Pension Insurance Act (厚生年金保険法) — https://japanlaw.org/en/employees-pension-insurance-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/employees-pension-insurance-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/329AC0000000115/20210101_502AC0000000008
- National Pension Act (国民年金法) — https://japanlaw.org/en/national-pension-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/national-pension-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/334AC0000000141/20210101_502AC0000000008
- National Tax Collection Act (国税徴収法) — https://japanlaw.org/en/national-tax-collection-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/national-tax-collection-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/334AC0000000147/20210101_502AC0000000008
- Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
  - Amended by Act Partially Amending the Local Tax Act, etc. (Act No. 3 of 2018) (地方税法等の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/430AC0000000003 (as Markdown: https://japanlaw.org/md/en/acts/430AC0000000003)
    Listed with the law's amendments: https://japanlaw.org/en/local-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/325AC0000000226/20210101_430AC0000000003
  - Amended by Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020) (地方税法等の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000005 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000005)
    Listed with the law's amendments: https://japanlaw.org/en/local-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/325AC0000000226/20210101_502AC0000000005
  - Amended by Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) (地方税法等の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000026 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000026)
    Listed with the law's amendments: https://japanlaw.org/en/local-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/325AC0000000226/20210101_502AC0000000026
- Income Tax Act (所得税法) — https://japanlaw.org/en/income-tax-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/430AC0000000007 (as Markdown: https://japanlaw.org/md/en/acts/430AC0000000007)
    Listed with the law's amendments: https://japanlaw.org/en/income-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/340AC0000000033/20210101_430AC0000000007
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/income-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/340AC0000000033/20210101_502AC0000000008
- Regulation for Enforcement of the Income Tax Act (所得税法施行規則) — https://japanlaw.org/en/income-tax-act-enforcement-regulation
  - Amended by Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 2020) (所得税法施行規則の一部を改正する省令)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/502M60000040011 (as Markdown: https://japanlaw.org/md/en/acts/502M60000040011)
    Listed with the law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/340M50000040011/20210101_502M60000040011
- 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
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/431AC0000000006 (as Markdown: https://japanlaw.org/md/en/acts/431AC0000000006)
    Listed with the law's amendments: https://japanlaw.org/en/reconstruction-funding-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/423AC0000000117/20210101_431AC0000000006
- Public Assistance Act (生活保護法) — https://japanlaw.org/en/public-assistance-act
  - Amended by Act Partially Amending the Act on Self-Reliance Support for Persons in Need, etc. to Promote the Self-Reliance of Persons in Need, etc. (Act No. 44 of 2018) (生活困窮者等の自立を促進するための生活困窮者自立支援法等の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/430AC0000000044 (as Markdown: https://japanlaw.org/md/en/acts/430AC0000000044)
    Listed with the law's amendments: https://japanlaw.org/en/public-assistance-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/325AC0000000144/20210101_430AC0000000044
- Inheritance Tax Act (相続税法) — https://japanlaw.org/en/inheritance-tax-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/430AC0000000007 (as Markdown: https://japanlaw.org/md/en/acts/430AC0000000007)
    Listed with the law's amendments: https://japanlaw.org/en/inheritance-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/325AC0000000073/20210101_430AC0000000007
- Act on Special Measures Concerning Taxation (租税特別措置法) — https://japanlaw.org/en/special-taxation-measures-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/430AC0000000007 (as Markdown: https://japanlaw.org/md/en/acts/430AC0000000007)
    Listed with the law's amendments: https://japanlaw.org/en/special-taxation-measures-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/332AC0000000026/20210101_430AC0000000007
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/431AC0000000006 (as Markdown: https://japanlaw.org/md/en/acts/431AC0000000006)
    Listed with the law's amendments: https://japanlaw.org/en/special-taxation-measures-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/332AC0000000026/20210101_431AC0000000006
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/special-taxation-measures-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/332AC0000000026/20210101_502AC0000000008
- Copyright Act (著作権法) — https://japanlaw.org/en/copyright-act
  - Amended by Act Partially Amending the Copyright Act and the Act on Special Provisions for the Registration of Program Works (Act No. 48 of 2020) (著作権法及びプログラムの著作物に係る登録の特例に関する法律の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000048 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000048)
    Listed with the law's amendments: https://japanlaw.org/en/copyright-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/345AC0000000048/20210101_502AC0000000048
- Act on Assurance of Medical Care for Elderly People (高齢者の医療の確保に関する法律) — https://japanlaw.org/en/elderly-medical-care-act
  - Amended by 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 Act, and every law here it amends: https://japanlaw.org/en/acts/502AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/502AC0000000008)
    Listed with the law's amendments: https://japanlaw.org/en/elderly-medical-care-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/357AC0000000080/20210101_502AC0000000008

Every day: https://japanlaw.org/en/changes

---

## Sources

- Amendments and their dates: e-Gov (Digital Agency) (16 records)
- English names of the laws: Japanese Law Translation, Ministry of Justice (15 records)
- English names of the laws: Written for this site with AI
- English titles of the amending laws: Written for this site with AI
