Cabinet Order Amending Enforcement Order of Special Taxation Measures Act (Promulgated 2026-03-31)
租税特別措置法施行令の一部を改正する政令
Published: 2026-03-31 · Source: e-Gov Law Search — Updated Laws · Stage: Scheduled to Take Effect · Area: Tax / Stamp Duty · Impact (preliminary): Medium · First detected by this dashboard: 2026-09-30
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 metadata indicates a Cabinet Order (Reiwa 8 Cabinet Order No. 98) partially amending the Order for Enforcement of the Act on Special Measures Concerning Taxation (Showa 32 Cabinet Order No. 43). The listed promulgation date is 2026-03-31 and the listed enforcement date is 2028-04-01. The specific provisions amended are not described in the provided metadata.
Business Impact
Because the amended order concerns special taxation measures, it may affect tax treatment under certain provisions for some taxpayers or businesses, but the actual scope cannot be determined from the metadata provided.
Recommended Action
Review the official Japanese text of the amending order on e-Gov to identify which provisions change and confirm the stated 2028-04-01 enforcement date and any transitional provisions.
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
- 2026-05-01 — 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
- 2026-07-31 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2026-12-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2027-01-01 — Effective date stated by e-Gov Law Search Dashboard page Original Japanese source
- 2028-04-01 — Effective date stated by e-Gov Law Search Original Japanese source