Cabinet Order Amending the Order for Enforcement 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 a Cabinet Order amending the Order for Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965). The amending order is recorded as Cabinet Order No. 94 of 2026, with a stated promulgation date of March 31, 2026 and a stated enforcement date of June 1, 2026. The information is drawn from the e-Gov Law Search law-update listing.
Business Impact
Changes to the enforcement order for corporation tax could affect how corporate tax provisions are applied, which may be relevant to businesses subject to Japanese corporate taxation.
Recommended Action
Review the official Japanese source on e-Gov to confirm the scope, effective date, and specific provisions of this amending order.
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 Dashboard page 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 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