Cabinet Order Amending the Enforcement Order of the Corporation Tax Act (Cabinet Order No. 94 of Reiwa 8)
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: In Force · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-06
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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, from the e-Gov Law Search law-update list, concerns a Cabinet Order amending the Enforcement Order of the Corporation Tax Act (Showa 40 Cabinet Order No. 97). The metadata lists the amending order as Reiwa 8 Cabinet Order No. 94, with a stated promulgation date of 2026-03-31 and a stated effective date of 2026-07-31. The provided details do not describe the substantive content of the amendments.
Business Impact
Changes to the Enforcement Order of the Corporation Tax Act may affect corporate tax compliance and related administrative processes, though the specific effects cannot be determined from this metadata.
Recommended Action
Consider reviewing the official Japanese source on e-Gov Law Search to confirm the amendment's content, promulgation, and effective dates.
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 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 Dashboard page Original Japanese source