Cabinet Order Partially Amending the Enforcement Order of the Income Tax Act

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 partially amending the Enforcement Order of the Income Tax Act (originally Cabinet Order No. 96 of 1965), listed in the e-Gov Law Search law update index. The amending order is identified as Cabinet Order No. 93 of 2026, with a promulgation date recorded as 2026-03-31. The specific content of the amendments is not detailed in the provided metadata.

Business Impact

Amendments to the income tax enforcement order could affect how income tax rules are applied for individuals or businesses, depending on the substance of the changes.

Recommended Action

Review the official Japanese source on e-Gov Law Search to confirm the scope, effective timing, and detailed content of the amendment.

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) 所得税法施行令の一部を改正する政令（令和八年政令第九十三号） (this update) Original Japanese source
2. 2026-04-01 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source
3. 2026-05-22 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source
4. 2026-12-01 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source
5. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source