Search

Search provisions, jump to a law or an article

Its wordings

Regulation for Enforcement of the Consumption Tax Act

Article 11-5, paragraph (1), item (i)

第十一条の五第一項第一号

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

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.

  1. In force today

    the notifier's name or title (limited, for a foreign business operator, to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

    届出者の氏名又は名称(国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。)、納税地(納税地と住所等とが異なる場合には、納税地及び住所等(国外事業者にあつては、日本語及び英語で記載されたものに限る。)。以下この号において同じ。)及び法人番号(法人番号を有しない者にあつては、氏名又は名称及び納税地)

  2. Not yet in force Ministry of Finance Order No. 19 of 2026 Reworded

    the notifier's name or title (limited, for a foreign business operator, to that written in Japanese and English; the same applies hereinafter in this Article and the following Article), place for tax payment (if the place for tax payment differs from the address, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item and in paragraph (1), item (i) of the following Article), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

    届出者の氏名又は名称(国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条及び次条において同じ。)、納税地(納税地と住所等とが異なる場合には、納税地及び住所等(国外事業者にあつては、日本語及び英語で記載されたものに限る。)。以下この号及び同条第一項第一号において同じ。)及び法人番号(法人番号を有しない者にあつては、氏名又は名称及び納税地)

Compare any two wordings