Cabinet Order Partially Amending the Enforcement Order of the Consumption Tax Act

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 refers to a Cabinet Order that partially amends the Enforcement Order of the Consumption Tax Act (original order: Cabinet Order No. 360 of 1988). According to the metadata, the amending order (Cabinet Order No. 96 of Reiwa 8) has a stated promulgation date of 2026-03-31 and a stated effective date of 2028-04-01. This is an unofficial English summary; the official Japanese source is authoritative.

Business Impact

Amendments to the consumption tax enforcement order could affect how consumption tax rules are applied, which may be relevant to affected businesses ahead of the stated effective date.

Recommended Action

Consider reviewing the official Japanese source and consulting a qualified advisor to confirm the scope and effective date of the amendment.

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) 消費税法施行令の一部を改正する政令（令和八年政令第九十六号） (this update) Original Japanese source
2. 2026-05-22 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
3. 2026-09-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
4. 2026-10-01 — Effective date stated by e-Gov Law Search 消費税法施行令 Dashboard page Original Japanese source
5. 2028-04-01 — Effective date stated by e-Gov Law Search 消費税法施行令 (this update) Original Japanese source