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on 1 September 2027, in 10 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）

Amended by

Ministerial Order Partially Amending the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.

国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令の一部を改正する省令

The whole text as amended, on e-Gov

1 provision changed · 1 provision in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

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.

Article 23-4 · Special Provisions on Filing Returns by Means of Electronic Data Processing System第二十三条の四（電子情報処理組織による申告の特例）

Read it in the amended law
  • ChangedArticle 23-4, paragraph (6)Every wording

    Where a business operator prescribed in Article 46-2, paragraph (1) of the Act provides matters stated in a return or matters stated in attached documents using an electronic data processing system pursuant to that paragraph, the business operator must make its title clear in accordance with the provisions of Article 6, paragraph (1) (excluding the portion relating to item (iv)(v)) (Measures to Make Clear Name, etc. in Applications, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..

    法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して申告書記載事項又は添付書類記載事項を提供する場合には、当該事業者は、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第六条第一項（第四号第五号に係る部分を除く。）（申請等において氏名等を明らかにする措置）の規定の例により、その名称を明らかにしなければならない。

    Ministry of Finance Order No. 19 of 2026 removes it, on .

1 change in the supplementary provisions (附則)

Supplementary Provisions, paragraph (1)附則第一項

Read it in the amended law
  • AddedSupplementary Provisions, paragraph (1)

    This Ministerial Order comes into effect as of September 1, 2027.

    この省令は、令和九年九月一日から施行する。