Ministerial Ordinance Partially Amending the Enforcement Regulations of the Act on Special Measures Concerning Taxation
租税特別措置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: Promulgated · 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 item concerns a ministerial ordinance that partially amends the Enforcement Regulations of the Act on Special Measures Concerning Taxation (Ordinance of the Ministry of Finance No. 15 of 1957). The metadata identifies the amending ordinance as Ordinance of the Ministry of Finance No. 21 of Reiwa 8, with a promulgation date recorded as 2026-03-31. The entry appears in the e-Gov Law Search law update list; the specific content of the amendments is not provided in the metadata.
Business Impact
Changes to the enforcement regulations of special taxation measures could affect how certain tax rules or procedures apply to businesses. The scope and significance would depend on the specific provisions amended, which are not detailed here.
Recommended Action
Consider reviewing the official Japanese source on e-Gov Law Search to confirm the exact provisions and effective 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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-09-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-03 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source