Cabinet Order Partially Amending the Enforcement Order of the Consumption 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 item concerns a Cabinet Order that partially amends the Enforcement Order of the Consumption Tax Act (Cabinet Order No. 360 of 1988). According to the metadata, the amending order is designated as Cabinet Order No. 96 of Reiwa 8, with a promulgation date recorded as 2026-03-31. The specific substantive changes are not detailed in the provided metadata.

Business Impact

Amendments to the Consumption Tax Act Enforcement Order may affect how consumption tax rules are applied, which could be relevant for businesses subject to Japanese consumption tax. The scope and effect cannot be assessed from this metadata alone.

Recommended Action

Review the official Japanese source at e-Gov Law Search to confirm the exact provisions, effective date, and applicability.

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) 消費税法施行令の一部を改正する政令（令和八年政令第九十六号） (this update) Original Japanese source
2. 2026-05-22 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
3. 2026-09-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
4. 2026-10-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
5. 2028-04-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source