NTA Circular Amendment on 2025 Comparable-Industry Valuation Categories and Stock Prices
「令和7年分の類似業種比準価額計算上の業種目及び業種目別株価等について」の一部改正について(法令解釈通達)
Published: 2025-10-10 · Source: National Tax Agency (NTA) · Stage: Government Announcement · Area: Finance / AML · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-07
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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 National Tax Agency (NTA) published a partial amendment to its notice concerning the industry categories and industry-specific stock prices used in the comparable-industry (ruiji gyoshu hijun) valuation method for the FY Reiwa 7 (2025) period. According to the metadata, this is a law-interpretation circular (tsutatsu) issued by the NTA. Details of the specific changes are not provided in the metadata.
Business Impact
This amendment could affect how certain unlisted shares are valued for tax purposes, and may be relevant to businesses or advisors performing such valuations.
Recommended Action
Review the official NTA source to confirm the specific amended figures and their applicability to your circumstances.