Order for Enforcement of the Consumption Tax Act
Article 70-3, paragraph (1)
第七十条の三第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
A specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act that intends to receive registration is to submit the written application under paragraph (2) of that Article with the documents specified by Ministry of Finance Order attached.
登録を受けようとする法第五十七条の二第五項第一号に規定する特定国外事業者は、同条第二項の申請書に財務省令で定める書類を添付して提出するものとする。
A specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies hereinafter in this Chapter) that intends to receive registration is to submit the written application under paragraph (2) of that Article with the documents specified by Ministry of Finance Order attached.
登録を受けようとする特定国外事業者（法第五十七条の二第五項第一号に規定する特定国外事業者をいう。以下この章において同じ。）は、同条第二項の申請書に財務省令で定める書類を添付して提出するものとする。