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Regulation for Enforcement of the Consumption Tax Act

Article 23-4, paragraph (3), item (ii), (a)

第二十三条の四第三項第二号イ

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

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Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    the method of entering and transmitting those matters stated in attached documents using an electronic data processing system;

    電子情報処理組織を使用して、当該添付書類記載事項を入力して送信する方法

  2. Not yet in force Ministry of Finance Order No. 19 of 2026 Removed

    the method of entering and transmitting those matters stated in attached documents using an electronic data processing system;

    電子情報処理組織を使用して、当該添付書類記載事項を入力して送信する方法

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