Regulation for Enforcement of the Consumption Tax Act
Article 23-5, paragraph (2)
第二十三条の五第二項
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 documents specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are documents that make clear that it is difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason.
法第四十六条の三第二項に規定する財務省令で定める書類は、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ことを明らかにする書類とする。
The documents specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are documents that make clear that it is difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason.法第四十六条の三第二項に規定する財務省令で定める書類は、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ことを明らかにする書類とする。