Ministerial Ordinance Amending the Consumption Tax Act Enforcement Regulations and Related Rules
消費税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: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-10-02
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
Ministry of Finance Ordinance No. 19 of 2026 amends the Consumption Tax Act Enforcement Regulations (Ministry of Finance Ordinance No. 53 of 1988) and related rules. The listed promulgation date is 2026-03-31, and the listed effective date is 2026-10-01.
Business Impact
Businesses subject to consumption tax may be affected by amendments to its enforcement regulations, but the supplied information does not identify the changed requirements or their specific scope.
Recommended Action
Review of the official Japanese source could clarify the amended provisions, their scope and any transitional arrangements associated with the 2026-10-01 effective date.
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 Dashboard page Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-10-01 — 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