Ministerial Ordinance Amending Special Taxation Measures and Corporation Tax Enforcement Regulations
租税特別措置法施行規則及び法人税法施行規則の一部を改正する省令
Published: 2026-07-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · 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 (Reiwa 8 Ministry of Finance Ordinance No. 51) that partially amends the Enforcement Regulations of the Special Taxation Measures Act and the Enforcement Regulations of the Corporation Tax Act. The metadata lists a promulgation date and an enforcement date both of 2026-07-31. The affected base regulation is the Enforcement Regulations of the Special Taxation Measures Act (Showa 32 Ministry of Finance Ordinance No. 15).
Business Impact
Amendments to these tax enforcement regulations could affect how special taxation measures and corporation tax provisions are applied, potentially relevant to businesses subject to these rules.
Recommended Action
Review the official Japanese source on e-Gov 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.
- 2026-07-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-07-31 — Effective date stated by e-Gov Law Search Original Japanese source