Ministerial Ordinance Partially Amending the Enforcement Regulations 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: Promulgated · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-06
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 that partially amends the Enforcement Regulations of the Act on Special Measures Concerning Taxation (originally Ministry of Finance Ordinance No. 15 of 1957). The amending ordinance is listed as Ministry of Finance Ordinance No. 21 of 2026, with a promulgation date recorded as 2026-03-31. The listing comes from the e-Gov Law Search law update index; the specific content of the amendments is not detailed in the provided metadata.
Business Impact
Changes to the enforcement regulations of this special taxation measures law could affect how certain tax provisions are applied and may be relevant to businesses that rely on related tax measures.
Recommended Action
Consider reviewing the official Japanese source on e-Gov Law Search 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 Dashboard page 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