Cabinet Order Amending Enforcement Order of Special Taxation Measures Act (eff. 2026-11-01)

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

The e-Gov law update list shows a Cabinet Order partially amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957). The amending order is Cabinet Order No. 127 of Reiwa 7 (2025), with a listed promulgation date of 2025-03-31 and a listed enforcement date of 2026-11-01. The metadata does not describe which provisions are amended or the substance of the changes.

Business Impact

Depending on which provisions are amended, this could affect tax treatment under special taxation measures for some taxpayers or businesses, though the scope cannot be determined from the metadata provided.

Recommended Action

Review the official Japanese text of the amending order and the amended enforcement order on e-Gov to confirm which provisions change and whether they are relevant 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.

1. 2025-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 租税特別措置法施行令の一部を改正する政令（令和七年政令第百二十七号） (this update) Original Japanese source
2. 2026-11-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行令 (this update) Original Japanese source
3. 2027-01-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行令 Dashboard page Original Japanese source