# Changes to Japanese law on 1 January 2026

This is the Markdown twin of https://japanlaw.org/en/changes/2026-01-01. 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 2026 in 12 laws on this site: for each, the Act that amends it.

- Industrial Safety and Health Act (労働安全衛生法) — https://japanlaw.org/en/industrial-safety-and-health-act
  - Amended by Act Partially Amending the Industrial Safety and Health Act and the Working Environment Measurement Act (Act No. 33 of 2025) (労働安全衛生法及び作業環境測定法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/507AC0000000033 (as Markdown: https://japanlaw.org/md/en/acts/507AC0000000033)
    Listed with the law's amendments: https://japanlaw.org/en/industrial-safety-and-health-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/347AC0000000057/20260101_507AC0000000033
- Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律) — https://japanlaw.org/en/worker-dispatch-act
  - Amended by Act Partially Amending the Industrial Safety and Health Act and the Working Environment Measurement Act (Act No. 33 of 2025) (労働安全衛生法及び作業環境測定法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/507AC0000000033 (as Markdown: https://japanlaw.org/md/en/acts/507AC0000000033)
    Listed with the law's amendments: https://japanlaw.org/en/worker-dispatch-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/360AC0000000088/20260101_507AC0000000033
- 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/325AC0000000226/20260101_505AC0000000001
  - Amended by Act Partially Amending the Local Tax Act and the Act Partially Amending the Local Tax Act, etc. (Act No. 7 of 2025) (地方税法及び地方税法等の一部を改正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/507AC0000000007 (as Markdown: https://japanlaw.org/md/en/acts/507AC0000000007)
    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/325AC0000000226/20260101_507AC0000000007
  - Amended by Act Partially Amending the Act against Delay in Payment of Subcontract Proceeds, etc. to Subcontractors and the Act on the Promotion of Subcontracting Small and Medium-Sized Enterprises (Act No. 41 of 2025) (下請代金支払遅延等防止法及び下請中小企業振興法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/507AC0000000041 (as Markdown: https://japanlaw.org/md/en/acts/507AC0000000041)
    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/325AC0000000226/20260101_507AC0000000041
- 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/340AC0000000033/20260101_505AC0000000003
  - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025) (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/507AC0000000013 (as Markdown: https://japanlaw.org/md/en/acts/507AC0000000013)
    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/340AC0000000033/20260101_507AC0000000013
- 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/340M50000040011/20260101_505M60000040012
  - Amended by Ministerial Order Partially Amending the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 18 of 2025) (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/507M60000040018 (as Markdown: https://japanlaw.org/md/en/acts/507M60000040018)
    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/340M50000040011/20260101_507M60000040018
- 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. 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/reconstruction-funding-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/423AC0000000117/20260101_506AC0000000008
- 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. 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/corporation-tax-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/340AC0000000034/20260101_505AC0000000003
- Act on Prevention of Transfer of Criminal Proceeds (犯罪による収益の移転防止に関する法律) — https://japanlaw.org/en/criminal-proceeds-act
  - Amended by Act Partially Amending the Certified Administrative Procedures Legal Specialist Act (Act No. 65 of 2025) (行政書士法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/507AC1000000065 (as Markdown: https://japanlaw.org/md/en/acts/507AC1000000065)
    Listed with the law's amendments: https://japanlaw.org/en/criminal-proceeds-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/419AC0000000022/20260101_507AC1000000065
- 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. 13 of 2025) (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/507AC0000000013 (as Markdown: https://japanlaw.org/md/en/acts/507AC0000000013)
    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/332AC0000000026/20260101_507AC0000000013
  - Amended by Act Partially Amending the Act against Delay in Payment of Subcontract Proceeds, etc. to Subcontractors and the Act on the Promotion of Subcontracting Small and Medium-Sized Enterprises (Act No. 41 of 2025) (下請代金支払遅延等防止法及び下請中小企業振興法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/507AC0000000041 (as Markdown: https://japanlaw.org/md/en/acts/507AC0000000041)
    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/332AC0000000026/20260101_507AC0000000041
  - Amended by Act Partially Amending the Political Funds Control Act, etc. (Act No. 2 of 2025) (政治資金規正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/507AC1000000002 (as Markdown: https://japanlaw.org/md/en/acts/507AC1000000002)
    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/332AC0000000026/20260101_507AC1000000002
- Act on Preventing Delay in Payment to Small and Medium-Sized Entrusted Business Operators in Relation to Manufacturing Consignment (製造委託等に係る中小受託事業者に対する代金の支払の遅延等の防止に関する法律) — https://japanlaw.org/en/small-contractor-payment-act
  - Amended by Act Partially Amending the Act against Delay in Payment of Subcontract Proceeds, etc. to Subcontractors and the Act on the Promotion of Subcontracting Small and Medium-Sized Enterprises (Act No. 41 of 2025) (下請代金支払遅延等防止法及び下請中小企業振興法の一部を改正する法律)
    The Act, and every law here it amends: https://japanlaw.org/en/acts/507AC0000000041 (as Markdown: https://japanlaw.org/md/en/acts/507AC0000000041)
    Listed with the law's amendments: https://japanlaw.org/en/small-contractor-payment-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/331AC0000000120/20260101_507AC0000000041
- Financial Instruments and Exchange Act (金融商品取引法) — https://japanlaw.org/en/financial-instruments-and-exchange-act
  - Amended by Act Partially Amending the Act on Promotion of Global Warming Countermeasures (Act No. 56 of 2024) (地球温暖化対策の推進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/506AC0000000056 (as Markdown: https://japanlaw.org/md/en/acts/506AC0000000056)
    Listed with the law's amendments: https://japanlaw.org/en/financial-instruments-and-exchange-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/323AC0000000025/20260101_506AC0000000056
- Banking Act (銀行法) — https://japanlaw.org/en/banking-act
  - Amended by Act Partially Amending the Act on Promotion of Global Warming Countermeasures (Act No. 56 of 2024) (地球温暖化対策の推進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/506AC0000000056 (as Markdown: https://japanlaw.org/md/en/acts/506AC0000000056)
    Listed with the law's amendments: https://japanlaw.org/en/banking-act/amendments; the text on e-Gov: https://laws.e-gov.go.jp/law/356AC0000000059/20260101_506AC0000000056

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

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## Sources

- Amendments and their dates: e-Gov (Digital Agency) (12 records)
- English names of the laws: Japanese Law Translation, Ministry of Justice (10 records)
- English names of the laws: Written for this site with AI
- English names of the laws: Written for this site with AI
- English titles of the amending laws: Written for this site with AI