Ministerial Ordinance Partially Amending the Enforcement Regulations of the Income Tax Act
所得税法施行規則の一部を改正する省令
Published: 2024-03-30 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-02
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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 is a ministerial ordinance (Reiwa 6 Ministry of Finance Ordinance No. 14) that partially amends the Enforcement Regulations of the Income Tax Act (originally Showa 40 Ministry of Finance Ordinance No. 11). According to the metadata, its promulgation date is listed as 2024-03-30 and its stated enforcement date is 2026-09-01. The specific content of the amendments is not described in the provided metadata.
Business Impact
Amendments to income tax enforcement regulations may affect tax-related reporting or compliance obligations, depending on the actual provisions. Organizations subject to Japanese income tax rules could need to review whether the changes are relevant to them.
Recommended Action
Consult the official e-Gov source and the full text of the ordinance to confirm the substance and applicable dates 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.
- 2024-03-30 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-09-01 — Effective date stated by e-Gov Law Search Original Japanese source