# Changes to Japanese law on 1 January 2024

This is the Markdown twin of https://japanlaw.org/en/changes/2024-01-01. 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 2024 in 14 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 on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) (森林環境税及び森林環境譲与税に関する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/431AC0000000003 (as Markdown: https://japanlaw.org/md/en/acts/431AC0000000003)
    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/342AC0000000081/20240101_431AC0000000003
- 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. 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/health-insurance-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/211AC0000000070/20240101_505AC0000000003
- 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. 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/employees-pension-insurance-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/329AC0000000115/20240101_505AC0000000003
- National Health Insurance Act (国民健康保険法) — https://japanlaw.org/en/national-health-insurance-act
  - Amended by Act Partially Amending the Health Insurance Act, etc. to Establish a Sustainable Social Security System for All Generations (Act No. 31 of 2023) (全世代対応型の持続可能な社会保障制度を構築するための健康保険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/505AC0000000031 (as Markdown: https://japanlaw.org/md/en/acts/505AC0000000031)
    Listed with the law's amendments: https://japanlaw.org/en/national-health-insurance-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/333AC0000000192/20240101_505AC0000000031
- 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. 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/national-pension-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/334AC0000000141/20240101_505AC0000000003
- National Tax Collection Act (国税徴収法) — https://japanlaw.org/en/national-tax-collection-act
  - Amended by Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) (森林環境税及び森林環境譲与税に関する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/431AC0000000003 (as Markdown: https://japanlaw.org/md/en/acts/431AC0000000003)
    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/334AC0000000147/20240101_431AC0000000003
  - 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/national-tax-collection-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/334AC0000000147/20240101_505AC0000000003
- 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. 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/national-tax-general-rules-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/337AC0000000066/20240101_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/national-tax-general-rules-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/337AC0000000066/20240101_505AC0000000003
- Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
  - Amended by Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) (森林環境税及び森林環境譲与税に関する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/431AC0000000003 (as Markdown: https://japanlaw.org/md/en/acts/431AC0000000003)
    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/325AC0000000226/20240101_431AC0000000003
  - 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/325AC0000000226/20240101_502AC0000000005
  - Amended by Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2021) (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/503AC0000000007 (as Markdown: https://japanlaw.org/md/en/acts/503AC0000000007)
    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/325AC0000000226/20240101_503AC0000000007
  - 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/325AC0000000226/20240101_504AC0000000001
  - 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/325AC0000000226/20240101_505AC0000000001
  - Amended by Act Partially Amending the Health Insurance Act, etc. to Establish a Sustainable Social Security System for All Generations (Act No. 31 of 2023) (全世代対応型の持続可能な社会保障制度を構築するための健康保険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/505AC0000000031 (as Markdown: https://japanlaw.org/md/en/acts/505AC0000000031)
    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/325AC0000000226/20240101_505AC0000000031
- 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. 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/income-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/340AC0000000033/20240101_431AC0000000006
  - 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/340AC0000000033/20240101_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. 12 of 2023) (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/505M60000040012 (as Markdown: https://japanlaw.org/md/en/acts/505M60000040012)
    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/340M50000040011/20240101_505M60000040012
- 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. 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/inheritance-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/325AC0000000073/20240101_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/inheritance-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/325AC0000000073/20240101_505AC0000000003
- 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. 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/332AC0000000026/20240101_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/332AC0000000026/20240101_505AC0000000003
- Copyright Act (著作権法) — https://japanlaw.org/en/copyright-act
  - Amended by Act Partially Amending the Copyright Act (Act No. 33 of 2023) (著作権法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/505AC0000000033 (as Markdown: https://japanlaw.org/md/en/acts/505AC0000000033)
    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/345AC0000000048/20240101_505AC0000000033
- 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
  - Amended by Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) (森林環境税及び森林環境譲与税に関する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/431AC0000000003 (as Markdown: https://japanlaw.org/md/en/acts/431AC0000000003)
    Listed with the law's amendments: https://japanlaw.org/en/my-number-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/425AC0000000027/20240101_431AC0000000003

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

---

## Sources

- Amendments and their dates: e-Gov (Digital Agency) (14 records)
- English names of the laws: Japanese Law Translation, Ministry of Justice (14 records)
- English titles of the amending laws: Written for this site with AI