NTA Circular Amendment on Unlisted Share Valuation Statements for Inheritance and Gift Tax
「相続税及び贈与税における取引相場のない株式等の評価明細書の様式及び記載方法等について」の一部改正について（法令解釈通達）
Published: 2026-07-03 · Source: National Tax Agency (NTA) · Stage: Government Announcement · Area: Finance / AML · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-07
View the original Japanese source More Finance / AML 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
The National Tax Agency (NTA) has published an item described as a partial amendment concerning the format and method of preparing the valuation statement for shares without a market price (unlisted shares) under the inheritance tax and gift tax, issued as a law-interpretation circular. According to the metadata, the item appears as a new posting/circular dated 2026-07-03. Further details are not provided in the metadata and should be confirmed against the official source.
Business Impact
This may affect how unlisted-share valuations are documented for inheritance and gift tax purposes, potentially requiring updates to related forms or preparation methods. The precise scope and effective timing could not be determined from the metadata.
Recommended Action
Review the official NTA circular at the provided source URL to confirm the exact amendments, applicable forms, and any timing before relying on this summary.