Ministerial Ordinance Partially Amending the Regulation for Enforcement of the Consumption Tax Act
消費税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: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-11
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 (Reiwa 8 Ministry of Finance Ordinance No. 19) that partially amends the Regulation for Enforcement of the Consumption Tax Act (originally Showa 63 Ministry of Finance Ordinance No. 53). The metadata indicates a promulgation date of 2026-03-31 and a scheduled enforcement date of 2027-10-01. The official Japanese source on e-Gov Law Search is authoritative for the actual text and dates.
Business Impact
Amendments to consumption tax enforcement regulations may affect tax compliance, filing, or documentation practices for affected businesses once in force.
Recommended Action
Review the official Japanese source on e-Gov Law Search to confirm the specific provisions, promulgation, and enforcement 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
- 2026-09-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-10-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source