Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act

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 refers to a Cabinet Order partially amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988), issued as Cabinet Order No. 96 of 2026. According to the metadata, it carries a promulgation date of March 31, 2026, and an enforcement date of May 22, 2026. The specific content of the amendments is not described in the provided metadata.

Business Impact

Because this concerns consumption tax enforcement rules, it may affect how businesses handle consumption tax compliance, though the metadata does not specify the substantive changes.

Recommended Action

Consider reviewing the official e-Gov source and the full text of the amending Cabinet Order to determine the specific provisions and any relevance to your operations.

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.

1. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 消費税法施行令の一部を改正する政令（令和八年政令第九十六号） (this update) Original Japanese source
2. 2026-05-22 — Effective date stated by e-Gov Law Search 消費税法施行令 (this update) Original Japanese source
3. 2026-09-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
4. 2026-10-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
5. 2028-04-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source