Regulation for Enforcement of the Consumption Tax Act
Article 23-5, paragraph (1), item (ii)
第二十三条の五第一項第二号
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 day on which circumstances arose that make it difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason;
電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難である事情が生じた日
the day on which circumstances arose that make it difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason;電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難である事情が生じた日