# Cabinet Order No. 93 of 2026: Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/acts/508CO0000000093. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

Every law on japanlaw.org that Cabinet Order No. 93 of 2026 amends, and when each change takes effect; promulgated 31 March 2026.

- Number: 令和八年政令第九十三号 (令和8年政令第93号), Cabinet Order No. 93 of 2026
- Title: Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (所得税法施行令の一部を改正する政令)
- Promulgated: 31 March 2026
- In Japanese: https://japanlaw.org/ja/acts/508CO0000000093
- Changes to Japanese law, by date: https://japanlaw.org/en/changes (as Markdown: https://japanlaw.org/md/en/changes)

## Order for Enforcement of the Income Tax Act (所得税法施行令)

https://japanlaw.org/en/income-tax-act-enforcement-order

- 1 April 2026: Since replaced.
- 22 May 2026: In force. The law in force: https://japanlaw.org/en/income-tax-act-enforcement-order; in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order
- 1 December 2026: Not yet in force. 2 provisions changed · 23 provisions in the supplementary provisions. What it changes: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/amendments/20261201_508CO0000000093/text
- 1 January 2027: Not yet in force. 2 provisions changed · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/amendments/20270101_508CO0000000093/text
- Date not yet set: Not yet in force. 1 provision changed. What it changes: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/amendments/20270722_508CO0000000093/text
- Date not yet set: Not yet in force. 10 provisions changed · 1 provision added · 1 provision in the supplementary provisions. What it changes: https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093; the law as amended, in Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text

---

## Sources

- The dates and the amending law: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340CO0000000096)
- English title of the amending law: Written for this site with AI
- English names of the laws: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb)