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Regulation for Enforcement of the Consumption Tax Act

Article 26-2, paragraph (1), item (i)

第二十六条の二第一項第一号

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

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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 applicant's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)) (for a foreign business operator, limited to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);

    申請者の氏名又は名称(代表者の氏名を含む。以下この号、次項第一号及び第三項第一号において同じ。)(国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。)、納税地(納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地(以下この号において「住所等」という。)とが異なる場合には、納税地及び住所等(国外事業者にあつては、日本語及び英語で記載されたものに限る。)。以下この号において同じ。)及び法人番号(法人番号を有しない者にあつては、氏名又は名称及び納税地)

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

    the applicant's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)Article, except in the following item) (for a foreign business operator, limited to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);

    申請者の氏名又は名称(代表者の氏名を含む。以下この号、次項第一号及び第三項第一号次号を除き、以下この条において同じ。)(国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。)、納税地(納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地(以下この号において「住所等」という。)とが異なる場合には、納税地及び住所等(国外事業者にあつては、日本語及び英語で記載されたものに限る。)。以下この号において同じ。)及び法人番号(法人番号を有しない者にあつては、氏名又は名称及び納税地)

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