Regulation for Enforcement of the Consumption Tax Act
Article 23-4, paragraph (5)
第二十三条の四第五項
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 file format for the transmission of matters stated in a return or matters stated in attached documents by the methods specified in the items of paragraph (3) is to be specified by the Commissioner of the National Tax Agency.
申告書記載事項又は添付書類記載事項を第三項各号に定める方法により送信する場合におけるその送信に関するファイル形式については、国税庁長官が定める。
The file format for the transmission of matters stated in a return or matters stated in attached documents by the methods specified in the items of paragraph (3) is to be specified by the Commissioner of the National Tax Agency.申告書記載事項又は添付書類記載事項を第三項各号に定める方法により送信する場合におけるその送信に関するファイル形式については、国税庁長官が定める。