Cabinet Order Partially Amending the Enforcement Order of the Income Tax Act

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 Cabinet Order partially amending the Enforcement Order of the Income Tax Act (Cabinet Order No. 96 of 1965), listed under Cabinet Order No. 93 of 2026. According to the metadata, the amending order carries a promulgation date of 2026-03-31. Details of the substantive changes are not provided in the metadata and should be checked against the official source.

Business Impact

Amendments to the Income Tax Act Enforcement Order could affect how income tax rules are applied, which may be relevant to tax compliance and planning for affected parties.

Recommended Action

Review the official e-Gov Law Search source to confirm the effective date, scope, and specific provisions of the amendment.

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.

1. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 所得税法施行令の一部を改正する政令（令和八年政令第九十三号） (this update) Original Japanese source
2. 2026-04-01 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source
3. 2026-05-22 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source
4. 2026-12-01 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source
5. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source