Cabinet Order Amending Corporation Tax Act Enforcement Order Amendment Order (Reiwa 7 No. 121)
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
Published: 2025-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-10-02
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
The e-Gov Law Search update list shows an amending Cabinet Order (Reiwa 7 Cabinet Order No. 121) that further amends the Order amending the Enforcement Order of the Corporation Tax Act and related orders. The target law is the Enforcement Order of the Corporation Tax Act (Showa 40 Cabinet Order No. 97). The metadata lists a promulgation date of 2025-03-31 and an effective date of 2026-10-01.
Business Impact
Corporate tax provisions under the Enforcement Order may be affected from the listed effective date, but the specific changes are not stated in the provided metadata. Companies subject to Japanese corporation tax could be affected depending on the content of the amendments.
Recommended Action
Review the official Japanese text of the amending order on e-Gov to identify which provisions change and confirm the effective date and any transitional measures.
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.
- 2025-03-31 — Promulgated (instrument recorded by e-Gov Law Search) Original Japanese source
- 2026-10-01 — Effective date stated by e-Gov Law Search Original Japanese source