Cabinet Order Amending the Special Taxation Measures Act Enforcement Order (Reiwa 8 No. 98)
租税特別措置法施行令の一部を改正する政令
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: 2026-09-30
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
The e-Gov law update list shows a Cabinet Order amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Showa 32 Cabinet Order No. 43). The amending order is listed as Reiwa 8 Cabinet Order No. 98, with a promulgation date of 2026-03-31. The metadata does not describe which provisions are amended or when each amendment takes effect.
Business Impact
Because the Special Taxation Measures Act framework covers various tax measures, the amendment could affect certain tax treatments, but the specific scope cannot be determined from the metadata provided.
Recommended Action
Review the official Japanese text of the amending Cabinet Order and the updated enforcement order on e-Gov, ideally with qualified tax advisers, to identify the amended provisions and their 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
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-22 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-07-31 — 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
- 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