Reliability note

Titles and AI summaries are unofficial English monitoring aids, not legal advice or official translations. Each link opens the original Japanese official source, which remains authoritative.

Ministerial Ordinance Partially Amending the Enforcement Regulations of the Inheritance Tax Act

相続税法施行規則の一部を改正する省令

Published: 2024-03-30 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Other · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-02

View the original Japanese source 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 ministerial ordinance (Ministry of Finance Ordinance No. 16 of Reiwa 6) that partially amends the Enforcement Regulations of the Inheritance Tax Act (originally Ministry of Finance Ordinance No. 17 of Showa 25). According to the metadata, the amending ordinance carries a promulgation date of 2024-03-30 and an enforcement date of 2026-09-01. Specific substantive changes are not described in the provided metadata.

Business Impact

Changes to inheritance tax enforcement regulations could affect inheritance tax filing procedures or related requirements, though the exact effects cannot be determined from this metadata.

Recommended Action

Consider reviewing the official Japanese source on e-Gov Law Search to confirm the amendment's content and applicable dates.

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. 2024-03-30 — Promulgated (instrument recorded by e-Gov Law Search) 相続税法施行規則の一部を改正する省令(令和六年財務省令第十六号) (this update) Original Japanese source
  2. 2026-09-01 — Effective date stated by e-Gov Law Search 相続税法施行規則 (this update) Original Japanese source