Cabinet Order Amending Enforcement Order on National Tax Relief for Great East Japan Earthquake Victims

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 Cabinet Order that partially amends the Enforcement Order of the Act on Temporary Special Measures Concerning National Tax Laws for Victims of the Great East Japan Earthquake (originally Cabinet Order No. 112 of 2011). The amending order is listed as Cabinet Order No. 102 of 2026, with a promulgation date of 2026-03-31 and a stated enforcement date of 2026-04-01. The information comes from the e-Gov Law Search law-update listing and should be verified against the official Japanese source.

Business Impact

Organizations dealing with national tax matters connected to Great East Japan Earthquake relief measures may need to review whether these amended enforcement provisions affect their tax treatment or filings.

Recommended Action

Consider reviewing the official Japanese text on e-Gov Law Search to confirm the scope and effect of the amendments and their stated enforcement 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. 2026-03-31 — Promulgated (instrument recorded by e-Gov Law Search) 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行令の一部を改正する政令（令和八年政令第百二号） (this update) Original Japanese source
2. 2026-04-01 — Effective date stated by e-Gov Law Search 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行令 (this update) Original Japanese source
3. 2027-04-01 — Effective date stated by e-Gov Law Search 東日本大震災の被災者等に係る国税関係法律の臨時特例に関する法律施行令 Dashboard page Original Japanese source