Cabinet Order Amending the Order for Enforcement of the Act on Special Measures Concerning Taxation
租税特別措置法施行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: 2026-09-16
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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 Cabinet Order (seirei) that partially amends the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957). According to the metadata, the amending order is Cabinet Order No. 98 of 2026, with a promulgation date of 2026-03-31 and a stated enforcement date of 2026-04-01. The record appears in the e-Gov Law Search law-update list; the Japanese official source is authoritative and this English text is an unofficial summary.
Business Impact
Because it amends enforcement provisions relating to special taxation measures, this order may affect the detailed application of certain tax rules and could be relevant to tax planning or compliance processes.
Recommended Action
Consider reviewing the official Japanese text at the provided e-Gov source to confirm the specific amended provisions 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.
- 2026-03-31 — 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
- 2026-05-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-05-22 — 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
- 2026-12-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source