Regulation for Enforcement of the Consumption Tax Act
Article 20, paragraph (1), item (i)
第二十条第一項第一号
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
In force today
the filer's name or title (including the name of the representative; the same applies hereinafter through Article 22, in Article 23-2 and in Article 23-5), place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
申告者の氏名又は名称(代表者の氏名を含む。以下第二十二条まで、第二十三条の二及び第二十三条の五において同じ。)、納税地及び個人番号又は法人番号(個人番号及び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)
the filer's name or title (including the name of the representative; the same applies hereinafter through Article
22, in Article 23-2 and in Article 23-523-4, except in Article 23-3, paragraph (6)), place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);申告者の氏名又は名称(代表者の氏名を含む。
以下第二十二条まで、第二十三条の二及び第二十三条の五第二十三条の三第六項を除き、以下第二十三条の四までにおいて同じ。)、納税地及び個人番号又は法人番号(個人番号及び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)