# Changes to Japanese law on 1 October 2023

This is the Markdown twin of https://japanlaw.org/en/changes/2023-10-01. 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 October 2023 in 7 laws on this site: for each, the Act that amends it.

- Act on General Rules for National Taxes (国税通則法) — https://japanlaw.org/en/national-tax-general-rules-act
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) (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/428AC0000000015 (as Markdown: https://japanlaw.org/md/en/acts/428AC0000000015)
    Listed with the law's amendments: https://japanlaw.org/en/national-tax-general-rules-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/337AC0000000066/20231001_428AC0000000015
- 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. 1 of 2023) (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/505AC0000000001 (as Markdown: https://japanlaw.org/md/en/acts/505AC0000000001)
    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/325AC0000000226/20231001_505AC0000000001
- 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. 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/340AC0000000033/20231001_504AC0000000004
  - Amended by Act Partially Amending the Workers' Cooperatives Act, etc. (Act No. 71 of 2022) (労働者協同組合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/504AC1000000071 (as Markdown: https://japanlaw.org/md/en/acts/504AC1000000071)
    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/340AC0000000033/20231001_504AC1000000071
- 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. 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/340M50000040011/20231001_504M60000040013
- 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. 15 of 2016) (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/428AC0000000015 (as Markdown: https://japanlaw.org/md/en/acts/428AC0000000015)
    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/363AC0000000108/20231001_428AC0000000015
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) (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/505AC0000000003 (as Markdown: https://japanlaw.org/md/en/acts/505AC0000000003)
    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/363AC0000000108/20231001_505AC0000000003
- Consumer Contract Act (消費者契約法) — https://japanlaw.org/en/consumer-contract-act
  - Amended by Act Partially Amending the Consumer Contract Act and the Act on Special Measures Concerning Civil Court Proceedings for the Collective Redress for Property Damage Incurred by Consumers (Act No. 59 of 2022) (消費者契約法及び消費者の財産的被害の集団的な回復のための民事の裁判手続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/504AC0000000059 (as Markdown: https://japanlaw.org/md/en/acts/504AC0000000059)
    Listed with the law's amendments: https://japanlaw.org/en/consumer-contract-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/412AC0000000061/20231001_504AC0000000059
- 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. 15 of 2016) (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/428AC0000000015 (as Markdown: https://japanlaw.org/md/en/acts/428AC0000000015)
    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/332AC0000000026/20231001_428AC0000000015
  - 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/special-taxation-measures-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/332AC0000000026/20231001_504AC0000000004
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023) (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/505AC0000000003 (as Markdown: https://japanlaw.org/md/en/acts/505AC0000000003)
    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/332AC0000000026/20231001_505AC0000000003

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

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## Sources

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