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: 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: 2026-08-18
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 refers to a ministerial ordinance (Ministry of Finance Ordinance No. 21 of 2026) that amends the Enforcement Regulation of the Act on Special Measures Concerning Taxation (originally Ministry of Finance Ordinance No. 15 of 1957). According to the metadata, the amending ordinance carries a promulgation date of 2026-03-31 and an effective date of 2026-09-01. The details of the substantive changes are not provided in the metadata.
Business Impact
Businesses subject to special taxation measures may need to consider how the amended enforcement regulation could affect their tax reporting or compliance obligations from the stated effective date.
Recommended Action
Consider reviewing the official Japanese source on e-Gov to confirm the scope, effective date, and specific provisions 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.
- 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 Original Japanese source
- 2026-12-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-03 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source