NTA Amends Interpretation Circular on FY2026 Comparable-Industry Valuation Categories and Stock Prices
「令和8年分の類似業種比準価額計算上の業種目及び業種目別株価等について」の一部改正について（法令解釈通達）
Published: 2026-08-14 · Source: National Tax Agency (NTA) · Stage: Government Announcement · Area: Finance / AML · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-15
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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
The National Tax Agency (NTA) has published a partial amendment to its notice concerning industry categories and per-category stock prices used in the comparable-industry (ruiji gyoshu hijun) valuation method for FY2026 (Reiwa 8). This is described as a statutory interpretation circular (horei kaishaku tsutatsu) issued by the tax authority. The details of the amendment are not provided in the metadata.
Business Impact
Entities that value unlisted shares using the comparable-industry method for Japanese tax purposes may need to account for updated industry categories or stock price figures. The change could affect share valuation calculations in relevant tax contexts.
Recommended Action
Review the official NTA notice at the provided source URL to confirm the specific amended categories, figures, and their applicability to your situation.