Ministerial Ordinance Amending Enforcement Regulations of the Act on Special Measures Concerning Taxation

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 (Ministry of Finance Ordinance No. 26 of Reiwa 7) that partially amends the Enforcement Regulations of the Act on Special Measures Concerning Taxation and related regulations. According to the metadata, the ordinance was promulgated on 2025-03-31 with a stated effective date of 2026-11-01. The original target regulation is the Enforcement Regulations of the Act on Special Measures Concerning Taxation (Ministry of Finance Ordinance No. 15 of Showa 32).

Business Impact

Entities relying on special taxation measures may be affected by amended enforcement rules, and could need to review how the changes apply once the ordinance takes effect.

Recommended Action

Consider reviewing the official Japanese source on e-Gov to confirm the specific amended provisions and the stated effective date.

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. 2025-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 租税特別措置法施行規則等の一部を改正する省令（令和七年財務省令第二十六号） (this update) Original Japanese source
2. 2026-09-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行規則 Dashboard page Original Japanese source
3. 2026-11-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行規則 (this update) Original Japanese source
4. 2027-01-01 — Effective date stated by e-Gov Law Search 租税特別措置法施行規則 Dashboard page Original Japanese source