# Changes to Japanese law on 1 January 2025

This is the Markdown twin of https://japanlaw.org/en/changes/2025-01-01. 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 2025 in 8 laws on this site: for each, the Act that amends it.

- Ordinance for Enforcement of the Labor Standards Act (労働基準法施行規則) — https://japanlaw.org/en/labor-standards-act-enforcement-ordinance
  - Amended by Ministerial Order Partially Amending the Ordinance for Enforcement of the Pneumoconiosis Act, etc. (Ministry of Health, Labour and Welfare Order No. 45 of 2024) (じん肺法施行規則等の一部を改正する省令)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/506M60000100045 (as Markdown: https://japanlaw.org/md/en/acts/506M60000100045)
    Listed with the law's amendments: https://japanlaw.org/en/labor-standards-act-enforcement-ordinance/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/322M40000100023/20250101_506M60000100045
- 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. 8 of 2024) (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/506AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/506AC0000000008)
    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/337AC0000000066/20250101_506AC0000000008
- 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/325AC0000000226/20250101_505AC0000000001
  - Amended by Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024) (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/506AC0000000004 (as Markdown: https://japanlaw.org/md/en/acts/506AC0000000004)
    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/325AC0000000226/20250101_506AC0000000004
- 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. 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/income-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/340AC0000000033/20250101_505AC0000000003
- 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/340M50000040011/20250101_505M60000040012
- 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. 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/reconstruction-funding-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/423AC0000000117/20250101_505AC0000000003
- 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. 8 of 2024) (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/506AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/506AC0000000008)
    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/340AC0000000034/20250101_506AC0000000008
- 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. 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/332AC0000000026/20250101_505AC0000000003
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024) (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/506AC0000000008 (as Markdown: https://japanlaw.org/md/en/acts/506AC0000000008)
    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/332AC0000000026/20250101_506AC0000000008

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

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## Sources

- Amendments and their dates: e-Gov (Digital Agency) (8 records)
- English names of the laws: Japanese Law Translation, Ministry of Justice (7 records)
- English names of the laws: Written for this site with AI
- English titles of the amending laws: Written for this site with AI