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Regulation for Enforcement of the Consumption Tax Act

Article 23-5, paragraph (3), item (iii)

第二十三条の五第三項第三号

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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

    the reason for seeking to cease the application of Article 46-3, paragraph (1) of the Act;

    法第四十六条の三第一項の規定の適用をやめようとする理由

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

    the reason for seeking to cease the application of Article 46-3, paragraph (1) of the Act;

    法第四十六条の三第一項の規定の適用をやめようとする理由

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