# Changes to Japanese law on 11 December 2026

This is the Markdown twin of https://japanlaw.org/en/changes/2026-12-11. 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 changes on 11 December 2026 in one law on this site: for each, the Act that amends it and the wording before and after, in Japanese and English.

- 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. 17 of 2026) (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/508M60000040017 (as Markdown: https://japanlaw.org/md/en/acts/508M60000040017)
    What changes: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/amendments/20261211_508M60000040017/text

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

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## Sources

- Amendments and their dates: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011)
- English names of the laws: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb)
- English titles of the amending laws: Written for this site with AI