Ministerial Ordinance Amending Part of the Enforcement Regulations of the Act on Special Measures Concerning Taxation
租税特別措置法施行規則の一部を改正する省令
Published: 2024-03-30 · 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 (Ministry of Finance Ordinance No. 24 of 2024) that amends part of the Enforcement Regulations of the Act on Special Measures Concerning Taxation (Ministry of Finance Ordinance No. 15 of 1957). According to the metadata, the amending ordinance carries a promulgation date of 2024-03-30 and an effective date of 2026-09-01. The information is drawn from an e-Gov Law Search update listing and should be verified against the official Japanese source.
Business Impact
Because this affects enforcement regulations under Japan's special taxation measures, organizations subject to those tax rules may need to review whether the amendments could affect their obligations before the stated effective date.
Recommended Action
Consider reviewing the official Japanese source on e-Gov Law Search to confirm the 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.
- 2024-03-30 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-09-01 — Effective date stated by e-Gov Law Search Original Japanese source