Cabinet Order Amending Part of the Enforcement Order of the Act on Special Measures Concerning Taxation
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: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-06
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 concerns a Cabinet Order (Reiwa 8 Cabinet Order No. 98) that partially amends the Enforcement Order of the Act on Special Measures Concerning Taxation (Showa 32 Cabinet Order No. 43). According to the metadata, the amending order lists a promulgation date of 2026-03-31 and an enforcement (effective) date of 2026-07-31. This is an unofficial English summary drawn from a law-update listing; the official Japanese source is authoritative.
Business Impact
Amendments to the enforcement order for special taxation measures could affect tax treatment, calculations, or eligibility for certain measures relevant to businesses and their advisers.
Recommended Action
Review the official Japanese text on e-Gov Law Search to confirm the specific changes, the effective date, and any applicability to your situation.
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 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 Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source