Cabinet Order Partially Amending the Order for Enforcement of the Corporation Tax Act and Related Orders
法人税法施行令等の一部を改正する政令
Published: 2020-06-26 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-07
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 Cabinet Order partially amending the Order for Enforcement of the Corporation Tax Act and related orders (Reiwa 2 Cabinet Order No. 207). According to the metadata, it was promulgated on 2020-06-26 with an enforcement date of 2022-04-01. The record appears in an e-Gov law update list and lists the affected order as the Order for Enforcement of the Trade Insurance Act (Showa 28 Cabinet Order No. 141).
Business Impact
Entities subject to corporation tax rules or the referenced enforcement orders may need to review whether these amendments affect their obligations.
Recommended Action
Review the official Japanese source on e-Gov to confirm the scope, affected provisions, and applicable dates before relying on this summary.
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.
- 2020-06-26 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2022-04-01 — Effective date stated by e-Gov Law Search Original Japanese source