Amendment to Ministerial Ordinance on Corporate Tax Special Provisions under the Trade Insurance Act
貿易保険法に規定する法人税に係る課税の特例に関する省令の一部を改正する省令
Published: 2026-07-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Finance / AML · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-19
View the original Japanese source More Finance / AML 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 an amending ministerial ordinance (Reiwa 8 Ministry of Finance Ordinance No. 53) that partially revises the ministerial ordinance concerning special corporate tax provisions under the Trade Insurance Act (originally Heisei 29 Ministry of Finance Ordinance No. 31). According to the provided metadata, the promulgation date and the enforcement date are both listed as 2026-07-31. The record appears in e-Gov Law Search as a law update entry.
Business Impact
Entities relying on the corporate tax special provisions related to trade insurance could see changes to the applicable rules, which may affect tax treatment or related compliance procedures.
Recommended Action
Review the official Japanese ordinance text via the provided e-Gov source to confirm the specific changes and their effective scope.
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.
- 2026-07-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-07-31 — Effective date stated by e-Gov Law Search Original Japanese source