Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 23-5, paragraph (3), item (ii)
第二十三条の五第三項第二号
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 the approval under Article 46-3, paragraph (1) of the Act was obtained or the day on which that approval is deemed to have been given;
法第四十六条の三第一項の承認を受けた日又はその承認があつたものとみなされた日
the day on which the approval under Article 46-3, paragraph (1) of the Act was obtained or the day on which that approval is deemed to have been given;法第四十六条の三第一項の承認を受けた日又はその承認があつたものとみなされた日