Cabinet Order amending tax special measures and goods distribution efficiency enforcement orders
租税特別措置法施行令及び物資の流通の効率化に関する法律施行令の一部を改正する政令
Published: 2026-09-04 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-10-17
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. 270 of 2026 amends the Enforcement Order of the Act on Special Measures Concerning Taxation and the Enforcement Order of the Act on Efficiency of Distribution of Goods. The listed target instrument is the latter enforcement order, Cabinet Order No. 298 of 2005. The metadata gives a promulgation date of 2026-09-04 and an effective date of 2026-10-16.
Business Impact
Businesses involved in goods distribution and taxpayers covered by the tax special measures may be affected by the amendments. The listing concerns the goods distribution enforcement order, but does not identify the amended provisions or specific affected categories.
Recommended Action
Review of the official Japanese text could clarify the amended provisions, affected categories and any transitional arrangements 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.
- 2026-09-04 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-10-16 — Effective date stated by e-Gov Law Search Original Japanese source