# Changes to Japanese law on 1 January 2027 This is the Markdown twin of https://japanlaw.org/en/changes/2027-01-01. 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 changes on 1 January 2027 in 11 laws on this site: for each, the Act that amends it and the wording before and after, in Japanese and English. - 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) What changes: https://japanlaw.org/en/industrial-safety-and-health-act/amendments/20270101_507AC0000000033; the law as amended, in Markdown: https://japanlaw.org/md/en/industrial-safety-and-health-act/amendments/20270101_507AC0000000033/text - 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) What changes: https://japanlaw.org/en/worker-dispatch-act/amendments/20270101_507AC0000000033; the law as amended, in Markdown: https://japanlaw.org/md/en/worker-dispatch-act/amendments/20270101_507AC0000000033/text - 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. 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) What changes: https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270101_506AC0000000004/text - 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) What changes: https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270101_507AC0000000007/text - Amended by Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026) (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/508AC0000000002 (as Markdown: https://japanlaw.org/md/en/acts/508AC0000000002) What changes: https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20270101_508AC0000000002/text - 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) What changes: https://japanlaw.org/en/income-tax-act/amendments/20270101_505AC0000000003; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act/amendments/20270101_505AC0000000003/text - 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) What changes: https://japanlaw.org/en/income-tax-act/amendments/20270101_506AC0000000008; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act/amendments/20270101_506AC0000000008/text - 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) What changes: https://japanlaw.org/en/income-tax-act/amendments/20270101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act/amendments/20270101_507AC0000000013/text - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) (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/508AC0000000012 (as Markdown: https://japanlaw.org/md/en/acts/508AC0000000012) What changes: https://japanlaw.org/en/income-tax-act/amendments/20270101_508AC0000000012; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act/amendments/20270101_508AC0000000012/text - 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) What changes: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012/text - 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) What changes: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_507M60000040018; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/amendments/20270101_507M60000040018/text - 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/20270101_508M60000040017; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/amendments/20270101_508M60000040017/text - 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. 12 of 2026) (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/508AC0000000012 (as Markdown: https://japanlaw.org/md/en/acts/508AC0000000012) What changes: https://japanlaw.org/en/reconstruction-funding-act/amendments/20270101_508AC0000000012; the law as amended, in Markdown: https://japanlaw.org/md/en/reconstruction-funding-act/amendments/20270101_508AC0000000012/text - 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. 12 of 2026) (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/508AC0000000012 (as Markdown: https://japanlaw.org/md/en/acts/508AC0000000012) What changes: https://japanlaw.org/en/corporation-tax-act/amendments/20270101_508AC0000000012; the law as amended, in Markdown: https://japanlaw.org/md/en/corporation-tax-act/amendments/20270101_508AC0000000012/text - 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. 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) What changes: https://japanlaw.org/en/consumption-tax-act/amendments/20270101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/consumption-tax-act/amendments/20270101_507AC0000000013/text - 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. 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) What changes: https://japanlaw.org/en/inheritance-tax-act/amendments/20270101_505AC0000000003; the law as amended, in Markdown: https://japanlaw.org/md/en/inheritance-tax-act/amendments/20270101_505AC0000000003/text - 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) What changes: https://japanlaw.org/en/inheritance-tax-act/amendments/20270101_506AC0000000008; the law as amended, in Markdown: https://japanlaw.org/md/en/inheritance-tax-act/amendments/20270101_506AC0000000008/text - 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. 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) What changes: https://japanlaw.org/en/special-taxation-measures-act/amendments/20270101_506AC0000000008; the law as amended, in Markdown: https://japanlaw.org/md/en/special-taxation-measures-act/amendments/20270101_506AC0000000008/text - 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) What changes: https://japanlaw.org/en/special-taxation-measures-act/amendments/20270101_507AC0000000013; the law as amended, in Markdown: https://japanlaw.org/md/en/special-taxation-measures-act/amendments/20270101_507AC0000000013/text - Amended by Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) (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/508AC0000000012 (as Markdown: https://japanlaw.org/md/en/acts/508AC0000000012) What changes: https://japanlaw.org/en/special-taxation-measures-act/amendments/20270101_508AC0000000012; the law as amended, in Markdown: https://japanlaw.org/md/en/special-taxation-measures-act/amendments/20270101_508AC0000000012/text - 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 Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) (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/508AC0000000012 (as Markdown: https://japanlaw.org/md/en/acts/508AC0000000012) What changes: https://japanlaw.org/en/my-number-act/amendments/20270101_508AC0000000012; the law as amended, in Markdown: https://japanlaw.org/md/en/my-number-act/amendments/20270101_508AC0000000012/text Every day: https://japanlaw.org/en/changes --- ## Sources - Amendments and their dates: e-Gov (Digital Agency) (11 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 titles of the amending laws: Written for this site with AI