Ministerial Ordinance Amending the Enforcement Regulation 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: 2025-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-18
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 (Ordinance of the Ministry of Finance No. 26 of 2025) that amends the Enforcement Regulation of the Act on Special Measures Concerning Taxation and related regulations. According to the metadata, the amending ordinance carries a promulgation date of 2025-03-31 and an enforcement (effective) date of 2027-01-01. The affected regulation is identified as the Enforcement Regulation of the Act on Special Measures Concerning Taxation (Ministry of Finance Ordinance No. 15 of 1957).
Business Impact
Organizations relying on special tax measures may be affected by changes to the enforcement regulation, particularly ahead of the stated 2027-01-01 effective date.
Recommended Action
Review the official Japanese source on e-Gov Law Search to confirm the specific amendments, scope, and applicable 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.
- 2025-03-31 — 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
- 2026-11-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source