Ministerial Ordinance Partially Amending Ordinances on Formats of National Accounting Books and Documents

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 Ministry of Finance ministerial ordinance (Reiwa 8 MOF Ordinance No. 59) that partially amends ordinances concerning the formats of national accounting books and documents, including a Showa 25 Ministry of Finance ordinance (No. 21) relating to cash receipt forms held by revenue officers, disbursement officers, and cash officers for funds outside the national revenue and expenditure at tax offices. According to the metadata, the amending ordinance carries a promulgation date of 2026-09-10 and a stated effective date of 2026-09-24. All details should be verified against the official Japanese source.

Business Impact

Organizations interacting with national tax-office accounting and cash-receipt documentation may need to note changes to prescribed forms or formats. Any operational effect would depend on the specific amendments described in the official text.

Recommended Action

Review the official Japanese source on e-Gov Law Search to confirm the scope, effective date, and specific changes before relying on this summary.

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. 2026-09-10 — Promulgated (instrument recorded by e-Gov Law Search) 国の会計帳簿及び書類の様式等に関する省令等の一部を改正する省令（令和八年財務省令第五十九号） (this update) Original Japanese source
2. 2026-09-24 — Effective date stated by e-Gov Law Search 国の会計帳簿及び書類の様式等に関する省令、国税収納金整理資金事務取扱規則、特定の出納官吏の出納保管に関する特別取扱規則、税務官署における収入官吏及び出納員並びに歳入歳出外現金出納官吏の備えるべき現金領収証書に関する省令、電子情報処理組織を使用して処理する場合における国税等の徴収関係事務等の取扱いの特例に関する省令 (this update) Original Japanese source
3. 2027-01-01 — Effective date stated by e-Gov Law Search 国税収納金整理資金事務取扱規則、電子情報処理組織を使用して処理する場合における国税等の徴収関係事務等の取扱いの特例に関する省令 Dashboard page Original Japanese source