Ministerial Ordinance Amending Enforcement Regulations of Special Taxation Measures Act and Corporation Tax Act
租税特別措置法施行規則及び法人税法施行規則の一部を改正する省令
Published: 2026-07-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-18
View the original Japanese source More Tax / Stamp Duty updates Search all updates in the dashboard
AI summary
Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.
Summary
This item is a ministerial ordinance (Ministry of Finance Ordinance No. 51 of 2026) partially amending the Enforcement Regulations of the Special Taxation Measures Act and the Enforcement Regulations of the Corporation Tax Act. According to the provided metadata, the amending ordinance carries a promulgation date and an enforcement date both of 2026-07-31. The affected regulation is the Corporation Tax Act Enforcement Regulations (Ministry of Finance Ordinance No. 12 of 1965).
Business Impact
Organizations subject to Japanese corporate tax or special taxation measures may be affected, as changes to enforcement regulations could alter procedural or compliance details.
Recommended Action
Review the official Japanese source and the full text of the amending ordinance to confirm the specific changes and their applicability.
Timeline of related official records
Related official records are linked only when names and instrument numbers match exactly, so this timeline may be incomplete. Dates are as stated by the official sources. It is a monitoring aid, not legal advice; the original Japanese sources are authoritative.
- 2026-07-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-07-31 — Effective date stated by e-Gov Law Search Original Japanese source