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Regulation for Enforcement of the Consumption Tax Act

Article 23-4, paragraph (7)

第二十三条の四第七項

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

How the changes are shown

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

    In addition to what is provided for in the preceding paragraphs, the necessary matters concerning procedures relating to the use of an electronic data processing system and the details of the procedures are as provided separately.

    前各項に定めるもののほか、電子情報処理組織の使用に係る手続に関し必要な事項及び手続の細目については、別に定めるところによる。

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

    In addition to what is provided for in the preceding paragraphs, the necessary matters concerning procedures relating to the use of an electronic data processing system and the details of the procedures are as provided separately.

    前各項に定めるもののほか、電子情報処理組織の使用に係る手続に関し必要な事項及び手続の細目については、別に定めるところによる。

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