Ministerial Ordinance Partially Amending the Enforcement Regulations of the Certified Public Tax Accountant 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 ministerial ordinance partially amending the Enforcement Regulations of the Certified Public Tax Accountant Act (Zeirishi-ho), a regulation originally issued as Ministry of Finance Ordinance No. 55 of 1951. The amending ordinance is identified as Ministry of Finance Ordinance No. 25 of 2024, with a promulgation date of 2024-03-30 and a stated enforcement date of 2026-09-01. The metadata comes from an e-Gov Law Search law-update listing.

Business Impact

Organizations and practitioners involved in certified tax accountant (zeirishi) activities may need to consider whether the amended enforcement regulations affect their obligations or procedures. Any effect could depend on the specific provisions changed, which are not detailed in the metadata.

Recommended Action

Review the official e-Gov source and the full text of the amending ordinance to confirm the scope, content, and applicable dates of the 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.

1. 2024-03-30 — Promulgated (instrument recorded by e-Gov Law Search) 税理士法施行規則の一部を改正する省令（令和六年財務省令第二十五号） (this update) Original Japanese source
2. 2026-09-01 — Effective date stated by e-Gov Law Search 税理士法施行規則 (this update) Original Japanese source