Ministerial Ordinance Partially Amending the Enforcement Regulations of the Corporation Tax Act
法人税法施行規則等の一部を改正する省令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-18
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
This is a ministerial ordinance (Reiwa 8 Ministry of Finance Ordinance No. 18) that partially amends the Enforcement Regulations of the Corporation Tax Act (originally Showa 40 Ministry of Finance Ordinance No. 12). According to the metadata, it was promulgated on 2026-03-31, with a stated enforcement date of 2026-12-11. The details of the amendments are not described in the provided metadata.
Business Impact
Entities subject to Japanese corporation tax rules may need to consider how the amended enforcement regulations could affect their tax filing or compliance procedures once effective.
Recommended Action
Review the official e-Gov source and the full text of the amending ordinance to confirm the scope, effective date, and specific changes.
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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Original Japanese source