# Changes to Japanese law on 1 January 2028

This is the Markdown twin of https://japanlaw.org/en/changes/2028-01-01. 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 2028 in one law on this site: for each, the Act that amends it and the wording before and after, in Japanese and English.

- 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. 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/20280101_508AC0000000002; the law as amended, in Markdown: https://japanlaw.org/md/en/local-tax-act/amendments/20280101_508AC0000000002/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/325AC0000000226)
- English names of the laws: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI