This text is not in force yetIt on 1 April 2027, in 5 months

Regulation for Enforcement of the Consumption Tax Act

消費税法施行規則（しょうひぜいほうせこうきそく）

Supplementary Provisions

The law as Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 19 of 2026) leaves it, with the words it changes marked.

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The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.

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Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

Supplementary Provisions

Supplementary Provisions, Article 4附則第四条Caption added

Matters to Be Stated in the Written Notification under Article 20, Paragraph (3) of the Supplementary Provisions of the Amending Act

改正法附則第二十条第三項の規定による届出書の記載事項

4 changes in this article

Supplementary Provisions, Article 4, paragraph (1)（改正法附則第二十条第三項の規定による届出書の記載事項）Matters to Be Stated in the Written Notification under Article 20, Paragraph (3) of the Supplementary Provisions of the Amending ActAdded

The matters specified by Ministry of Finance Order prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; referred to as the "Amending Act" in item (ii) and the following Article) are the following:

所得税法等の一部を改正する法律（令和八年法律第十二号。第二号及び次条において「改正法」という。）附則第二十条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。

Supplementary Provisions, Article 4, paragraph (1), item (i)（改正法附則第二十条第三項の規定による届出書の記載事項）Matters to Be Stated in the Written Notification under Article 20, Paragraph (3) of the Supplementary Provisions of the Amending ActAdded

the matters listed in Article 11-6, paragraph (1), items (i) and (ii) of the New Regulation;

新規則第十一条の六第一項第一号及び第二号に掲げる事項

Supplementary Provisions, Article 4, paragraph (1), item (ii)（改正法附則第二十条第三項の規定による届出書の記載事項）Matters to Be Stated in the Written Notification under Article 20, Paragraph (3) of the Supplementary Provisions of the Amending ActAdded

the amount obtained by multiplying by four the total amount prescribed in Article 20, paragraph (2) of the Supplementary Provisions of the Amending Act;

改正法附則第二十条第二項に規定する合計額に四を乗じて得た金額

Supplementary Provisions, Article 4, paragraph (1), item (iii)（改正法附則第二十条第三項の規定による届出書の記載事項）Matters to Be Stated in the Written Notification under Article 20, Paragraph (3) of the Supplementary Provisions of the Amending ActAdded

any other matters for reference.

その他参考となるべき事項

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Supplementary Provisions

Supplementary Provisions, Article 4附則第四条Caption added