Cabinet Order Amending the Enforcement Order of the Corporation Tax Act (Reiwa 8 Cabinet Order No. 94)
法人税法施行令及び法人税法施行令及び法人税法施行令等の一部を改正する政令の一部を改正する政令の一部を改正する政令
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: 2026-09-09
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, from the e-Gov Law Search law update list, concerns a Cabinet Order amending the Enforcement Order of the Corporation Tax Act (Showa 40 Cabinet Order No. 97). According to the metadata, the amending order (Reiwa 8 Cabinet Order No. 94) carries a promulgation date of 2026-03-31 and a stated effective date of 2026-12-11. The details of the substantive changes are not provided in the metadata.
Business Impact
Amendments to the Corporation Tax Act enforcement order may affect how corporate tax rules are applied, and could be relevant to entities subject to Japanese corporation tax.
Recommended Action
Review the official Japanese source on e-Gov Law Search to confirm the scope, content, and effective date 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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-22 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-06-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-07-31 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Original Japanese source
- 2028-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source