Ministerial Ordinance Amending the Income Tax Act Enforcement Regulations (Reiwa 7 MOF Ordinance No. 18)
所得税法施行規則の一部を改正する省令
Published: 2025-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-10-02
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
The e-Gov law update list shows a ministerial ordinance partially amending the Enforcement Regulations of the Income Tax Act (Showa 40 Ministry of Finance Ordinance No. 11), identified as Reiwa 7 Ministry of Finance Ordinance No. 18. The metadata gives a promulgation date of 2025-03-31 and an enforcement date of 2026-10-01. The specific content of the amendments is not included in the provided metadata.
Business Impact
Depending on the content of the amendments, which is not stated in the metadata, this may affect income tax procedures or related reporting and withholding practices from the stated enforcement date. The scope of any impact cannot be determined from the information provided.
Recommended Action
Review the official Japanese text of the amending ordinance at the e-Gov source to confirm which provisions are changed and how the enforcement date of 2026-10-01 applies.
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.
- 2025-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Original Japanese source