Cabinet Order Partially Amending the Order for Enforcement 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 Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), listed under law update records. According to the provided metadata, the amending order (Cabinet Order No. 93 of 2026) has a stated promulgation date of 2026-03-31 and a stated enforcement date of 2026-05-22. The details should be confirmed against the official Japanese source.

Business Impact

Amendments to the enforcement order of the Income Tax Act may affect how income tax rules are applied and could be relevant to tax compliance and reporting for affected parties.

Recommended Action

Consider reviewing the official Japanese source on e-Gov Law Search to verify the amended provisions, promulgation, and enforcement 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.

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 (this update) 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