Ministerial Ordinance Partially Amending the Ordinance on Special Reconstruction Income Tax
復興特別所得税に関する省令の一部を改正する省令
Published: 2024-03-30 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-02
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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 is a Ministry of Finance ministerial ordinance (Reiwa 6 MOF Ordinance No. 28) that partially amends the Ordinance on Special Reconstruction Income Tax (Heisei 24 MOF Ordinance No. 6). According to the metadata, the amendment carries a promulgation date of 2024-03-30 and an effective date of 2026-09-01. The listing appears in the e-Gov Law Search update index; the Japanese official source is authoritative and this English text is an unofficial summary.
Business Impact
Organizations subject to the Special Reconstruction Income Tax may need to consider whether this amendment affects their tax compliance or reporting obligations once it takes effect.
Recommended Action
Consider reviewing the official Japanese ordinance text on e-Gov Law Search to verify the specific changes and applicable dates.
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.
- 2024-03-30 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-09-01 — Effective date stated by e-Gov Law Search Original Japanese source