Cabinet Order Amending the Enforcement Order of the Corporation Tax Act
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: 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 concerns a Cabinet Order (Reiwa 7 Cabinet Order No. 121) that amends the Enforcement Order of the Corporation Tax Act (Showa 40 Cabinet Order No. 97) and related amending orders. According to the metadata, it was promulgated on 2025-03-31 with a stated effective date of 2026-10-01. The item was listed via e-Gov Law Search as part of a legal update list.
Business Impact
Changes to the Corporation Tax Act enforcement order may affect how corporate tax rules are applied, which could be relevant to businesses subject to Japanese corporate taxation.
Recommended Action
Consider reviewing the official Japanese text on e-Gov Law Search to confirm the scope and details of the amendments.
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