Cabinet Order Partially Amending the Enforcement Order of the Act on Special Measures Concerning Taxation
租税特別措置法施行令の一部を改正する政令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Promulgated · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-07
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 Cabinet Order that partially amends the Enforcement Order of the Act on Special Measures Concerning Taxation (originally Cabinet Order No. 43 of 1957), listed via e-Gov Law Search. The amending Cabinet Order is identified as Cabinet Order No. 98 of Reiwa 8, with a promulgation date of 2026-03-31. The specific substantive changes are not detailed in the provided metadata.
Business Impact
Amendments to this tax enforcement order could affect the application of special taxation measures relevant to businesses and their tax planning.
Recommended Action
Consider reviewing the official Japanese source on e-Gov to confirm the specific provisions changed and any effective 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.
- 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
- 2026-05-01 — 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
- 2026-07-31 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-01 — 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