Regulation for Enforcement of the Consumption Tax Act
Article 22, paragraph (3)
第二十二条第三項
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
A person who submits the return prescribed in the preceding paragraph that states the shortfall set out in Article 45, paragraph (1), item (v) of the Act must attach to that return, in addition to the documents prescribed in the preceding paragraph, a document stating the following matters:
法第四十五条第一項第五号に掲げる不足額の記載のある前項に規定する申告書を提出する者は、同項に規定する書類のほか、次に掲げる事項を記載した書類を当該申告書に添付しなければならない。
A person who submits the return prescribed in the preceding paragraph that states the shortfall set out in Article 45, paragraph (1), item (v) of the Act must attach to that return, in addition to the documents prescribed in the preceding paragraph, a document stating the following matters (for the matters set out in items (v) and (vi), limited to the case where that return is submitted by a foreign business operator under Article 15-3, paragraph (1), item (i) of the Act that is subject to the application of that paragraph, in the taxable period relating to that return, with respect to a transfer of assets set out in that item):
法第四十五条第一項第五号に掲げる不足額の記載のある前項に規定する申告書を提出する者は、同項に規定する書類のほか、次に掲げる事項（第五号及び第六号に掲げる事項にあつては、当該申告書に係る課税期間において法第十五条の三第一項第一号に掲げる資産の譲渡について同項の規定の適用を受ける同号の国外事業者が当該申告書を提出する場合に限る。）を記載した書類を当該申告書に添付しなければならない。