NTA Notification No. 22 Sets Date Under Special Taxation Measures Act for 2026 Kumamoto Earthquake
令和８年熊本地震による災害に関し、租税特別措置法第八十六条の五第一項の規定に基づき国税庁長官が定める日を定める件（国税庁告示第22号）（PDF/94KB）
Published: 2026-08-12 · Source: National Tax Agency (NTA) · Stage: Government Announcement · Area: Finance / AML · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-13
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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 is a National Tax Agency (NTA) notification (Kokuji No. 22) that establishes a date determined by the NTA Commissioner under Article 86-5, paragraph 1 of the Special Taxation Measures Act, in relation to the disaster caused by the 2026 Kumamoto earthquake. According to the metadata, it was published on the NTA new-information/notices page and provided as a PDF. Further specifics, including the exact date set and its scope, are not detailed in the provided metadata.
Business Impact
Taxpayers or businesses affected by the referenced earthquake disaster may need to consider how the designated date interacts with applicable special taxation measures. The precise effect could depend on details found only in the official notification.
Recommended Action
Review the official NTA notification PDF and the cited provision of the Special Taxation Measures Act to verify the designated date and its application.