Regulation for Enforcement of the Consumption Tax Act
Article 23-4, paragraph (2)
第二十三条の四第二項
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
The notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. the provisions of which are followed pursuant to the preceding paragraph, must be made, where a business operator (excluding a trustee business operator prescribed in Article 15, paragraph (3) of the Act) comes to fall under a case set out in the following items, within one month (within two months in the case set out in item (iii)) from the day specified in the relevant item:
前項の規定によりその例によるものとされる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四条第一項の届出は、事業者（法第十五条第三項に規定する受託事業者を除く。）が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める日から一月以内（第三号に掲げる場合にあつては、二月以内）に行わなければならない。
The
notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. the provisions of which are followed pursuant to the preceding paragraph, must be made, where a business operator (excluding a trustee business operatordocuments specified by Ministry of Finance Order prescribed in Article1546-3, paragraph(3)(2) of the Act) comes to fall under a case set out in the following items, within one month (within two months in the case set out in item (iii)) from the day specified in the relevant item:are documents that make clear that it is difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster or any other reason.前項の規定によりその例によるものとされる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四条第一項の届出は、事業者（法第十五条第三項に規定する受託事業者を除く。）が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める日から一月以内（第三号に掲げる場合にあつては、二月以内）に行わなければならない法第四十六条の三第二項に規定する財務省令で定める書類は、電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難であることを明らかにする書類とする。