Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 18, paragraph (1), item (iii), (b)
第十八条第一項第三号ロ
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
where the total amount of the claims that a business operator holds against debtors in the same area is less than the travel expenses and other costs required for collecting them, and there has been no repayment despite having demanded payment from the debtor.
事業者が同一地域の債務者について有する当該債権の総額がその取立てのために要する旅費その他の費用に満たない場合において、当該債務者に対し支払を督促したにもかかわらず弁済がないとき。
- Not yet in force Ministry of Finance Order No. 19 of 2026 Moved to item (iv), (b); its words stay the same