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 concerns a Cabinet Order partially amending the Order for Enforcement of the Income Tax Act (Order for Enforcement being Cabinet Order No. 96 of 1965). According to the metadata, the amending Cabinet Order (No. 93 of 2026) carries a promulgation date of 2026-03-31 and a stated enforcement date of 2027-01-01. The details of the amendments are not provided in the metadata and should be confirmed against the official source.

Business Impact

As an amendment to income tax enforcement provisions, this could affect how certain tax rules are applied, potentially relevant to tax planning and compliance processes.

Recommended Action

Review the official Japanese text via the provided e-Gov source to confirm the scope, content, and effective date of the amendments.

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 Dashboard page 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 (this update) Original Japanese source