Order for Enforcement of the Consumption Tax Act
Article 70-5, paragraph (1), item (iv)
第七十条の五第一項第四号
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
in the case of a foreign business operator other than a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act, the location of its office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan.
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以外の国外事業者にあつては、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるものの所在地
in the case of a foreign business operator other than a specified foreign business operator
prescribed in Article 57-2, paragraph (5), item (i) of the Act, the location of its office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan.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以外の国外事業者にあつては、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるものの所在地