Ministerial Ordinance Amending Corporation Tax Act Enforcement Regulations (promulgated 2023; effective 2026-10-01)
法人税法施行規則の一部を改正する省令
Published: 2023-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-10-02
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 is a Ministry of Finance ordinance (Reiwa 5 MOF Ordinance No. 13) amending the Enforcement Regulations of the Corporation Tax Act (Showa 40 MOF Ordinance No. 12). The metadata lists a promulgation date of 2023-03-31 and an enforcement date of 2026-10-01, appearing in the e-Gov law update list dated 2026-10-01. The specific content of the amendments is not included in the provided metadata.
Business Impact
Companies subject to Japanese corporation tax may be affected by changes to the enforcement regulations, but the nature and scope of any impact cannot be determined from the available information.
Recommended Action
Review the official Japanese text on e-Gov to confirm the actual amended provisions, their effective date, and any applicability to your situation, ideally with qualified tax counsel.
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.
- 2023-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Original Japanese source