Ministerial Ordinance Partially Amending the Enforcement Regulations of the Act on Special Measures Concerning Taxation
租税特別措置法施行規則等の一部を改正する省令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-18
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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
This item concerns a ministerial ordinance that partially amends the Enforcement Regulations of the Act on Special Measures Concerning Taxation (originally Ministry of Finance Ordinance No. 15 of 1957). According to the provided metadata, the amending ordinance is Ministry of Finance Ordinance No. 21 of 2026, with a stated promulgation date of 2026-03-31 and a stated effective date of 2027-01-01. The specific substantive changes are not described in the provided metadata.
Business Impact
Amendments to tax special measures enforcement regulations may affect how certain tax provisions are applied, so organizations subject to these rules could need to review the changes. The precise scope and effect cannot be determined from the metadata alone.
Recommended Action
Consider reviewing the official Japanese source on e-Gov Law Search to confirm the amendment's content, promulgation, 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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-09-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-03 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source