Cabinet Order Partially Amending the Order for Enforcement of the Consumption 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 that partially amends the Order for Enforcement of the Consumption Tax Act (originally Cabinet Order No. 360 of 1988). According to the metadata, the amending order (Cabinet Order No. 96 of 2026) carries a promulgation date of 2026-03-31. Details of the specific changes are not provided in the metadata and should be verified against the official source.

Business Impact

Changes to the enforcement order for the Consumption Tax Act could affect businesses subject to consumption tax obligations, depending on the substance of the amendments.

Recommended Action

Review the official e-Gov Law Search source to confirm the effective date and the specific provisions that were amended.

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) 消費税法施行令の一部を改正する政令（令和八年政令第九十六号） (this update) Original Japanese source
2. 2026-05-22 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
3. 2026-09-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
4. 2026-10-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
5. 2028-04-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source