Cabinet Order Amending the Enforcement Order of the Corporation Tax Act
法人税法施行令及び法人税法施行令及び法人税法施行令等の一部を改正する政令の一部を改正する政令の一部を改正する政令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-09
View the original Japanese source More Tax / Stamp Duty 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 concerns an amending Cabinet Order relating to the Enforcement Order of the Corporation Tax Act (Cabinet Order No. 97 of 1965). According to the metadata, the amending order (Cabinet Order No. 94 of 2026) carries a promulgation date of 2026-03-31 and an enforcement date of 2026-04-01. The listing appears in the e-Gov Law Search law-update index.
Business Impact
Businesses subject to Japanese corporation tax rules may be affected by changes to the Enforcement Order of the Corporation Tax Act, though the specific substantive changes are not described in the provided metadata.
Recommended Action
Review the official Japanese source on e-Gov Law Search to confirm the actual content, scope, and effective date of the amendment.
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.
- 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-04-01 — Effective date stated by e-Gov Law Search Original Japanese source
- 2026-05-22 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-06-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-07-31 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-11 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source