Cabinet Order Amending the Enforcement Order for the Act on Transparency of the Application of Special Tax Measures

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 partially amending the Enforcement Order of the Act on Transparency of the Application of Special Taxation Measures (originally Cabinet Order No. 67 of 2010). According to the metadata, the amending Cabinet Order (No. 101 of 2026) lists a promulgation date of 2026-03-31 and an enforcement date of 2026-04-01. The change relates to the framework for disclosing how special tax measures are applied.

Business Impact

Organizations that rely on or report under special tax measures may need to review whether the amended enforcement provisions affect their reporting or disclosure obligations.

Recommended Action

Consider reviewing the official e-Gov Law Search source to confirm the exact scope, effective date, and content of the amendment.

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) 租税特別措置の適用状況の透明化等に関する法律施行令等の一部を改正する政令（令和八年政令第百一号） (this update) Original Japanese source
2. 2026-04-01 — Effective date stated by e-Gov Law Search 租税特別措置の適用状況の透明化等に関する法律施行令 (this update) Original Japanese source
3. 2026-07-31 — Effective date stated by e-Gov Law Search 租税特別措置の適用状況の透明化等に関する法律施行令 Dashboard page Original Japanese source
4. 2027-04-01 — Effective date stated by e-Gov Law Search 租税特別措置の適用状況の透明化等に関する法律施行令 Dashboard page Original Japanese source