Supplementary Provisions, Article 19Matters Entered in the Register of Qualified Invoice Issuers and Their Publication for Persons Who Were Registered Foreign Business Operators
第十九条（登録国外事業者であった者に係る適格請求書発行事業者登録簿の登載事項及び公表）
The matters specified by Cabinet Order as prescribed in Article 45, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act are the matters listed in the items of Article 70-5, paragraph (1) of the New Order.
二十八年改正法附則第四十五条第一項に規定する政令で定める事項は、新令第七十条の五第一項各号に掲げる事項とする。
The publication under the second sentence of Article 45, paragraph (2) of the Supplementary Provisions of the 2016 Amendment Act is to be made by a method of providing, through the Internet, information systematically organized so that users can easily search it.
二十八年改正法附則第四十五条第二項後段の規定による公表は、インターネットを利用して、利用者が容易に検索することができるように体系的に構成された情報を提供する方法により行うものとする。
The Commissioner of the National Tax Agency is to publish, during the period from the 2023 Effective Date to March 31, 2031, the matters entered in the register of foreign business operators prescribed in Article 39, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; referred to as the "2015 Amendment Act" in Articles 24 and 25 of the Supplementary Provisions) prior to amendment by the provisions of Article 18 of the 2016 Amendment Act, as at the day preceding the 2023 Effective Date, by a method of making them available for public inspection through the Internet.
2023 Effective Datemachine translation
「五年施行日」
1 October 2023, the date the supplementary provisions (附則) of Cabinet Order No. 135 of 2018 name this way.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 135 of 2018.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 13, paragraph (1)
2015 Amendment Actmachine translation
「二十七年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), as it stood before Article 18 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) amended it.
Short name set inSupplementary Provisions, Article 19, paragraph (3)· applies only in this provision and in Supplementary Provisions, Articles 24 and 25
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.