Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act

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 is a Cabinet Order amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965), identified as Cabinet Order No. 93 of 2026. According to the metadata, it was promulgated on 2026-03-31 with a stated enforcement date of 2026-04-01. The record comes from the e-Gov Law Search law-update list.

Business Impact

Amendments to income tax enforcement provisions could affect tax calculation, reporting, or related compliance obligations for affected parties. The specific substantive changes are not described in the provided metadata.

Recommended Action

Review the official Japanese source on e-Gov Law Search to confirm the amendment's content, scope, and effective date before drawing any conclusions.

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.

1. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 所得税法施行令の一部を改正する政令（令和八年政令第九十三号） (this update) Original Japanese source
2. 2026-04-01 — Effective date stated by e-Gov Law Search 所得税法施行令 (this update) Original Japanese source
3. 2026-05-22 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source
4. 2026-12-01 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source
5. 2027-01-01 — Effective date stated by e-Gov Law Search 所得税法施行令 Dashboard page Original Japanese source