# Changes to Japanese law on 1 January 2023

This is the Markdown twin of https://japanlaw.org/en/changes/2023-01-01. 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 2023 in 10 laws on this site: for each, the Act that amends it.

- 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 Road Transport Vehicle Act (Act No. 14 of 2019) (道路運送車両法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/501AC0000000014 (as Markdown: https://japanlaw.org/md/en/acts/501AC0000000014)
    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/342AC0000000081/20230101_501AC0000000014
- Medical Practitioners' Act (医師法) — https://japanlaw.org/en/medical-practitioners-act
  - Amended by Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 47 of 2022) (医薬品、医療機器等の品質、有効性及び安全性の確保等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/504AC0000000047 (as Markdown: https://japanlaw.org/md/en/acts/504AC0000000047)
    Listed with the law's amendments: https://japanlaw.org/en/medical-practitioners-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/323AC0000000201/20230101_504AC0000000047
- Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
  - Amended by Act Partially Amending the Basic Act on Sport (Act No. 56 of 2018) (スポーツ基本法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/430AC1000000056 (as Markdown: https://japanlaw.org/md/en/acts/430AC1000000056)
    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/325AC0000000226/20230101_430AC1000000056
  - Amended by Act Partially Amending the Road Transport Vehicle Act (Act No. 14 of 2019) (道路運送車両法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/501AC0000000014 (as Markdown: https://japanlaw.org/md/en/acts/501AC0000000014)
    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/325AC0000000226/20230101_501AC0000000014
  - Amended by Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022) (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/504AC0000000001 (as Markdown: https://japanlaw.org/md/en/acts/504AC0000000001)
    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/325AC0000000226/20230101_504AC0000000001
  - Amended by Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 47 of 2022) (医薬品、医療機器等の品質、有効性及び安全性の確保等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/504AC0000000047 (as Markdown: https://japanlaw.org/md/en/acts/504AC0000000047)
    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/325AC0000000226/20230101_504AC0000000047
- 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. 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/340AC0000000033/20230101_502AC0000000008
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) (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/504AC0000000004 (as Markdown: https://japanlaw.org/md/en/acts/504AC0000000004)
    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/340AC0000000033/20230101_504AC0000000004
- 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/340M50000040011/20230101_502M60000040011
  - Amended by Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 13 of 2022) (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/504M60000040013 (as Markdown: https://japanlaw.org/md/en/acts/504M60000040013)
    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/340M50000040011/20230101_504M60000040013
- Corporation Tax Act (法人税法) — https://japanlaw.org/en/corporation-tax-act
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) (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/504AC0000000004 (as Markdown: https://japanlaw.org/md/en/acts/504AC0000000004)
    Listed with the law's amendments: https://japanlaw.org/en/corporation-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/340AC0000000034/20230101_504AC0000000004
- Consumption Tax Act (消費税法) — https://japanlaw.org/en/consumption-tax-act
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022) (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/504AC0000000004 (as Markdown: https://japanlaw.org/md/en/acts/504AC0000000004)
    Listed with the law's amendments: https://japanlaw.org/en/consumption-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/363AC0000000108/20230101_504AC0000000004
- 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 Road Transport Vehicle Act (Act No. 14 of 2019) (道路運送車両法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/501AC0000000014 (as Markdown: https://japanlaw.org/md/en/acts/501AC0000000014)
    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/332AC0000000026/20230101_501AC0000000014
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021) (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/503AC0000000011 (as Markdown: https://japanlaw.org/md/en/acts/503AC0000000011)
    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/332AC0000000026/20230101_503AC0000000011
  - Amended by Act Partially Amending the Act on Securing Quality, Efficacy and Safety of Products Including Pharmaceuticals and Medical Devices, etc. (Act No. 47 of 2022) (医薬品、医療機器等の品質、有効性及び安全性の確保等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/504AC0000000047 (as Markdown: https://japanlaw.org/md/en/acts/504AC0000000047)
    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/332AC0000000026/20230101_504AC0000000047
- 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
  - Amended by Act Partially Amending the Road Transport Vehicle Act (Act No. 14 of 2019) (道路運送車両法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/501AC0000000014 (as Markdown: https://japanlaw.org/md/en/acts/501AC0000000014)
    Listed with the law's amendments: https://japanlaw.org/en/automobile-accident-compensation-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/330AC0000000097/20230101_501AC0000000014
- Road Transport Vehicle Act (道路運送車両法) — https://japanlaw.org/en/road-transport-vehicle-act
  - Amended by Act Partially Amending the Road Transport Vehicle Act (Act No. 14 of 2019) (道路運送車両法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/501AC0000000014 (as Markdown: https://japanlaw.org/md/en/acts/501AC0000000014)
    Listed with the law's amendments: https://japanlaw.org/en/road-transport-vehicle-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/326AC0000000185/20230101_501AC0000000014

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

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## Sources

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