Regulatory changes detected in official sources — tracked continuously by GovToDate's monitoring.
Detected on 28 September 2026経済産業省 — meti.go.jp
Expansion and Extension of the SME Management Enhancement Tax System
What changes: The SME Management Enhancement Tax System will be expanded and extended. The application period will be extended by two years until the end of fiscal year 2026 (end of March 2027). Additionally, measures will be expanded to include buildings associated with facility導入 for productivity improvement in factories and stores, provided a roadmap for achieving sales exceeding 10 billion yen is created.
Revision of the NISA System and Extension of Account Opening Period
What changes: The entire NISA system will be reviewed, and Tsumitate NISA will be extended. To promote saving and diversified investment from small amounts, the current General NISA will be revised into a two-tiered system allowing separate tax-exempt investments, and its account opening period will be extended by five years. The current Tsumitate NISA will be extended by five years.
Detected on 28 September 2026経済産業省 — meti.go.jp
Creation of a Bold Investment Promotion Tax System (Immediate Depreciation and Tax Credits Including Buildings)
What changes: A tax system will be created to promote bold capital investment for high value-addition, aiming to improve the "earning power" of companies and foster a virtuous cycle including wage increases through the expansion of domestic investment. This includes immediate depreciation and a 7% tax credit for investments including buildings (4% tax credit for buildings, building-attached equipment, and struc
Detected on 28 September 2026経済産業省 — meti.go.jp
Fundamental Review of the Business Succession Tax System (Inheritance Tax and Gift Tax)
What changes: The special measures of the business succession tax system are time-limited measures that effectively make the gift and inheritance tax burden at the time of business succession zero, with a deadline set for the end of fiscal year 2027. Based on the ruling party's tax reform outline for fiscal year 2026, a fundamental review and strengthening will be conducted to support SMEs that are proactively
Detected on 28 September 2026経済産業省 — meti.go.jp
Expansion of the Wage Increase Promotion Tax System for SMEs, etc.
What changes: The wage increase promotion tax system for SMEs will be expanded. Based on the recognition that in a society with labor supply constraints, wage increases are not merely a distribution policy but a "supply-side strengthening policy" that attracts talent, promotes investment in productivity improvement, and encourages corporate behavioral change, measures will be taken.
Detected on 28 September 2026中小企業庁 — chusho.meti.go.jp
Extension of the Application Period for Corporate Tax Rate Reduction Measures
What changes: The application period for the reduced corporate tax rate of 15% on income up to 8 million yen for small and medium-sized corporations will be extended until March 31, 2028. This allows SMEs to continue benefiting from the lower tax rate.
Improvement of NISA Convenience (Resumption of Tax-Exempt Holding Limit within the Year, Preparation of Requirements for Tsumitate Investment Frame)
What changes: To improve the convenience of NISA, requests have been made for measures such as the resumption of the tax-exempt holding limit (18 million yen) within the same year and the preparation of requirements for the Tsumitate Investment Frame. This will support stable asset formation in line with individual life plans.
Simplification of Procedures for NISA Location Confirmation, etc.
What changes: Simplification of the location confirmation procedures for NISA accounts after 10 years of opening is requested. While considering the burden on financial institutions, simplification of procedures is expected, including the examination of effective alternative measures to prevent transactions by unqualified persons.
Extension of Special Measures for Deferral of Inheritance and Gift Tax for Medical Practice Continuation
What changes: The application period for the special measures for deferral of inheritance and gift tax related to the continuation of medical practices will be extended until December 31, 2029. This will support the smooth succession of medical institutions.
Shift of tax sources from income tax to individual inhabitant tax and abolition of flat-rate tax reduction (Fiscal Year 2006)
What changes: As part of the so-called "Three-Party Reform," a tax source shift of approximately 3 trillion yen from income tax to individual inhabitant tax was implemented, and the income tax rate structure was changed from four to six levels. Concurrently, the flat-rate tax reduction on individual income tax was abolished from the tax year 2006.
Extension of the account opening period for Tsumitate NISA
What changes: The tax-exempt period for Tsumitate NISA, which is 20 years, will have its account opening period extended by 5 years. This will further promote small-amount, diversified investment.
Extension of the account opening period and system revision for general NISA
What changes: Regarding general NISA with a tax-exempt period of 5 years, from the perspective of encouraging stable asset formation through accumulated and diversified investment for a larger number of citizens, the account opening period will be extended by 5 years after revising the system to a two-tiered structure that allows for separate tax-exempt investment when contributions are being made.
End of new account openings for Junior NISA
What changes: Regarding Junior NISA, due to its limited usage, it will not be extended, and new account openings will be until 2023.
Detected on 21 September 2026埼玉県 — pref.saitama.lg.jp
Revision of corporate business tax rates (for business years starting on or after October 1, 2019)
What changes: From business years starting on or after October 1, 2019, the corporate business tax rates (income-based and revenue-based) have been revised. The revised rates for each business year are shown in the table.
Detected on 21 September 2026埼玉県 — pref.saitama.lg.jp
Abolition of Local Corporate Tax and Creation of Special Corporate Business Tax (for business years starting on or after October 1, 2019)
What changes: From business years starting on or after October 1, 2019, the local corporate tax will be abolished, and the special corporate business tax will be created. The tax base will be the amount of corporate business tax (income-based and revenue-based).
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