Regulation for Enforcement of the Consumption Tax Act
Article 26-2, paragraph (1), item (ii)
第二十六条の二第一項第二号
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
where the applicant is a specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies in the following item), a statement to that effect, the name or title of the tax representative (meaning a tax representative prescribed in item (ii), (a) of that paragraph; the same applies in item (i) of the following Article), and the title and location of the tax representative's office;
申請者が特定国外事業者（法第五十七条の二第五項第一号に規定する特定国外事業者をいう。次号において同じ。）である場合には、その旨並びに税務代理人（同項第二号イに規定する税務代理人をいう。次条第一号において同じ。）の氏名又は名称並びに事務所の名称及び所在地
where the applicant is a specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies in the following item and Article 26-10, paragraph (1)), a statement to that effect, the name or title of the tax representative (meaning a tax representative prescribed in Article 57-2, paragraph (5), item (ii), (a) of
that paragraphthe Act; the same appliesin item (i) of the following Articlehereinafter in this Chapter), and the title and location of the tax representative's office;申請者が特定国外事業者（法第五十七条の二第五項第一号に規定する特定国外事業者をいう。次号及び第二十六条の十第一項において同じ。）である場合には、その旨並びに税務代理人（
同項法第五十七条の二第五項第二号イに規定する税務代理人をいう。次条第一号以下この章において同じ。）の氏名又は名称並びに事務所の名称及び所在地