Ministerial Ordinance Partially Amending the Enforcement Regulations of the Consumption Tax Act
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: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-11
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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. 19 of Reiwa 8) that partially amends the Enforcement Regulations of the Consumption Tax Act (originally Ministry of Finance Ordinance No. 53 of 1988). According to the metadata, it carries a promulgation date of 2026-03-31 and a stated effective date of 2027-04-01. The specific content of the amendments is not described in the provided metadata.
Business Impact
Businesses subject to Japanese consumption tax reporting or compliance may be affected by changes to the enforcement regulations, though the precise nature and scope cannot be determined from this metadata alone.
Recommended Action
Consider reviewing the official Japanese source on e-Gov Law Search to confirm the exact amendments, promulgation, and effective dates.
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 Dashboard page 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 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