Cabinet Order Amending the Enforcement Order of the Corporation Tax Act (Reiwa 8 Cabinet Order No. 94)
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: Scheduled to Take Effect · 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 is a listing from e-Gov Law Search concerning a Cabinet Order that amends the Enforcement Order of the Corporation Tax Act (Showa 40 Cabinet Order No. 97). According to the provided metadata, the amending order (Reiwa 8 Cabinet Order No. 94) has a promulgation date of 2026-03-31 and a stated effective date of 2028-01-01. The nature and scope of the substantive changes are not described in the metadata provided.
Business Impact
Amendments to the Corporation Tax Act Enforcement Order could affect how corporate tax rules are applied, and organizations may wish to assess relevance ahead of the stated 2028-01-01 effective date.
Recommended Action
Review the official Japanese source on e-Gov Law Search to confirm the specific provisions, scope, and effective date before drawing any conclusions.
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 Dashboard page 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 Original Japanese source