Japan Legal Reform Watch by LegalOS

Free Japan Legal & Regulatory Update Monitor

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Reliability note

Titles and AI summaries are unofficial English monitoring aids, not legal advice or official translations. Each link opens the original Japanese official source, which remains authoritative.

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

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 is a ministerial ordinance (Ministry of Finance Ordinance No. 21 of Reiwa 8) 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, it carries a promulgation date of 2026-03-31 and an enforcement (effective) date of 2026-12-01. The amendment targets regulations implementing Japan's special taxation measures.

Business Impact

Businesses subject to Japanese special taxation measures may be affected by changes to the enforcement regulations, particularly ahead of the stated effective date.

Recommended Action

Consider reviewing the official Japanese source on e-Gov to confirm the specific amended provisions and their applicability to your situation.

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) 租税特別措置法施行規則等の一部を改正する省令（令和八年財務省令第二十一号） (this update) Original Japanese source
  2. 2026-09-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行規則 Dashboard page Original Japanese source
  3. 2026-12-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行規則 (this update) Original Japanese source
  4. 2026-12-03 — Effective date stated by e-Gov Law Search 租税特別措置法施行規則 Dashboard page Original Japanese source
  5. 2027-01-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行規則 Dashboard page Original Japanese source
  6. 2028-04-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行規則 Dashboard page Original Japanese source