Cabinet Order Partially Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation
租税特別措置法施行令の一部を改正する政令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-16
View the original Japanese source More Tax / Stamp Duty updates Search all updates in the dashboard
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 Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957), assigned amending Cabinet Order No. 98 of 2026. According to the metadata, the amendment carries a promulgation date of 2026-03-31 and a stated enforcement date of 2026-05-22. The details are drawn from an e-Gov Law Search law-update listing and should be verified against the official Japanese source.
Business Impact
Changes to an enforcement order under Japan's special taxation measures could affect how certain tax rules apply, potentially relevant to organizations subject to those provisions.
Recommended Action
Review the official Japanese text on e-Gov to confirm the scope, effective date, and specific provisions 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
- 2026-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-22 — Effective date stated by e-Gov Law Search Original Japanese source
- 2026-07-31 — 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
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source