Ministerial Ordinance Partially Amending the Enforcement Regulations of the Corporation 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 is a ministerial ordinance (Ministry of Finance Ordinance No. 39 of 2026) that partially amends the Enforcement Regulations of the Corporation Tax Act (originally Ministry of Finance Ordinance No. 12 of 1965). According to the metadata, the amending ordinance carries a promulgation date of 2026-04-14 and an enforcement date of 2026-07-31. The specific substantive changes are not described in the provided metadata.

Business Impact

Amendments to corporation tax enforcement regulations may affect corporate tax compliance and reporting obligations, though the precise effects cannot be determined from this metadata.

Recommended Action

Consider reviewing the official Japanese text on e-Gov Law Search to confirm the scope and effective date of the amendments.

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. 2026-04-14 — Promulgated (instrument recorded by e-Gov Law Search) 法人税法施行規則の一部を改正する省令（令和八年財務省令第三十九号） (this update) Original Japanese source
2. 2026-07-31 — Effective date stated by e-Gov Law Search 法人税法施行規則 (this update) Original Japanese source
3. 2027-01-01 — Effective date stated by e-Gov Law Search 法人税法施行規則 Dashboard page Original Japanese source
4. 2028-01-01 — Effective date stated by e-Gov Law Search 法人税法施行規則 Dashboard page Original Japanese source