Ministerial Ordinance Partially Amending the Enforcement Regulations of the Act on Special Measures Concerning Taxation
租税特別措置法施行規則等の一部を改正する省令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-02
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 concerns a ministerial ordinance partially amending the Enforcement Regulations of the Act on Special Measures Concerning Taxation (originally Ministry of Finance Ordinance No. 15 of 1957). According to the metadata, the amending ordinance is Ministry of Finance Ordinance No. 21 of 2026, with a promulgation date of 2026-03-31 and a stated enforcement date of 2026-09-01. The details of the amendments are not provided in the metadata and should be confirmed against the official source.
Business Impact
Because this affects enforcement regulations under special taxation measures, businesses subject to relevant tax provisions may need to review whether the amendments alter their reporting or compliance obligations.
Recommended Action
Review the official e-Gov source text to confirm the scope, content, and effective date of the amendments before drawing any conclusions.
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
- 2026-09-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2026-12-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-03 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source