Regulation for Enforcement of the Consumption Tax Act
Article 23-4, paragraph (3)
第二十三条の四第三項
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
The method specified by Ministry of Finance Order prescribed in Article 46-2, paragraph (1) of the Act is, according to the categories of matters set out in the following items, the method specified in the relevant item:
法第四十六条の二第一項に規定する財務省令で定める方法は、次の各号に掲げる事項の区分に応じ当該各号に定める方法とする。
The
methodmatters specified by Ministry of Finance Order prescribed in Article46-246-3, paragraph(1)(8) of the Actis, according to the categories of matters set out in the following items, the method specified in the relevant itemare the following:法
第四十六条の二第一項第四十六条の三第八項に規定する財務省令で定める方法事項は、次の各号に掲げる事項の区分に応じ当該各号に定める方法とする。