Regulation for Enforcement of the Consumption Tax Act
Article 23-4, paragraph (4)
第二十三条の四第四項
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 provision of matters stated in a return or matters stated in attached documents that a business operator prescribed in Article 46-2, paragraph (1) of the Act makes using an electronic data processing system pursuant to that paragraph must be made as provided in Article 5, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..
法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して行う申告書記載事項又は添付書類記載事項の提供については、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五条第一項の定めるところにより、行わなければならない。
The provision of matters stated in a return or matters stated in attached documents that a business operator prescribed in Article 46-2, paragraph (1) of the Act makes using an electronic data processing system pursuant to that paragraph must be made as provided in Article 5, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して行う申告書記載事項又は添付書類記載事項の提供については、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五条第一項の定めるところにより、行わなければならない。