Cabinet Order Amending the Enforcement Order on Special Tax Measures
租税特別措置法施行令の一部を改正する政令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-30
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
Cabinet Order No. 98 of 2026 amends the Enforcement Order of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957). The listing records promulgation on 2026-03-31 and an effective date of 2027-01-01, but does not describe the amended provisions.
Business Impact
Taxpayers subject to the special tax measures governed by this Enforcement Order may be affected; the listing does not identify the specific measures or taxpayer categories concerned.
Recommended Action
Review of the official Japanese source could clarify the amended tax measures, affected taxpayer categories, and any transitional provisions associated with the stated effective date.
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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-22 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-07-31 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source