Ministerial Ordinance Partially Amending the Enforcement Regulations of the Corporation Tax Act
法人税法施行規則の一部を改正する省令
Published: 2023-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-18
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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 concerns a ministerial ordinance that partially amends the Enforcement Regulations of the Corporation Tax Act (Ministry of Finance Ordinance No. 12 of 1965). According to the metadata, the amending ordinance is Ministry of Finance Ordinance No. 13 of 2023, with a promulgation date of 2023-03-31 and a scheduled enforcement date of 2026-10-01. The details of the amendment are not described in the provided metadata and should be confirmed against the official source.
Business Impact
Changes to the Corporation Tax Act enforcement regulations may affect corporate tax reporting or compliance obligations for affected entities. The scheduled 2026-10-01 enforcement date could give organizations time to prepare, if applicable.
Recommended Action
Consider reviewing the official e-Gov source and the full text of the amending ordinance to verify the specific changes and their 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.
- 2023-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Original Japanese source