Regulation for Enforcement of the Consumption Tax Act
Article 23-4, paragraph (2), item (ii)
第二十三条の四第二項第二号
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
where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act comes to be no longer subject to the application of the main clause of Article 9, paragraph (1) of the Act: the first day of the taxable period for which it is no longer subject to that application;
法第四十六条の二第二項に規定する特定法人が法第九条第一項本文の規定の適用を受けないこととなつた場合 その適用を受けないこととなつた課税期間の初日
where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act comes to be no longer subject to the application of the main clause of Article 9, paragraph (1) of the Act: the first day of the taxable period for which it is no longer subject to that application;法第四十六条の二第二項に規定する特定法人が法第九条第一項本文の規定の適用を受けないこととなつた場合 その適用を受けないこととなつた課税期間の初日