NTA directive amends 2025 industry categories and stock prices for comparable-industry valuation
「令和7年分の類似業種比準価額計算上の業種目及び業種目別株価等について」の一部改正について（法令解釈通達）
Published: 2025-12-05 · Source: National Tax Agency (NTA) · Stage: Government Announcement · Area: Finance / AML · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-07
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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
The National Tax Agency (NTA) has issued a legal interpretation directive partially amending its notice on the industry categories and industry-specific stock prices used for the comparable-industry valuation method for the Reiwa 7 (2025) year. According to the metadata, this is an NTA directive published on the agency's website. Further specifics of the amendment are not provided in the metadata.
Business Impact
Businesses or advisors valuing unlisted shares under the comparable-industry method may find that the updated industry categories and stock-price figures could affect valuation calculations for the relevant year.
Recommended Action
Consider reviewing the official NTA source to confirm the specific amended industry categories, stock prices, and applicable periods.