Ministerial Ordinance Partially Amending the Enforcement Regulations of the Act on Special Measures Concerning Taxation
租税特別措置法施行規則等の一部を改正する省令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Promulgated · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-18
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 ministerial ordinance that partially amends the Enforcement Regulations of the Act on Special Measures Concerning Taxation (originally Ministry of Finance Ordinance No. 15 of 1957). The amending ordinance is recorded as Ministry of Finance Ordinance No. 21 of Reiwa 8, with a promulgation date of 2026-03-31. The metadata was listed via e-Gov Law Search; specific substantive changes are not described in the provided information.
Business Impact
Changes to enforcement regulations under this tax special measures law could affect tax reporting, filing details, or the application of special tax treatments for affected parties.
Recommended Action
Review the official Japanese source on e-Gov Law Search to confirm the effective date and the specific provisions changed.
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
- 2026-09-01 — 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
- 2026-12-03 — 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