Cabinet Order Amending Enforcement Order on Special Tax Measures for Great East Japan Earthquake Victims

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 amending the Enforcement Order of the Act on Temporary Special Provisions for National Tax Laws relating to victims of the Great East Japan Earthquake (original Enforcement Order: Cabinet Order No. 112 of 2011). According to the metadata, the amending Cabinet Order (Cabinet Order No. 102 of 2026) carries a promulgation date of 2026-03-31 and a stated effective date of 2027-04-01. The details of the amendments are not provided in the metadata.

Business Impact

Parties relying on special national tax provisions related to the Great East Japan Earthquake may be affected by these amendments once they take effect, though the specific changes are not described here.

Recommended Action

Review the official Japanese source on e-Gov to confirm the exact scope, content, and effective date of the amendments.

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. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行令の一部を改正する政令（令和八年政令第百二号） (this update) Original Japanese source
2. 2026-04-01 — Effective date stated by e-Gov Law Search 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行令 Dashboard page Original Japanese source
3. 2027-04-01 — Effective date stated by e-Gov Law Search 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行令 (this update) Original Japanese source