Regulation for Enforcement of the Consumption Tax Act
Article 26-2, paragraph (1), item (iii)
第二十六条の二第一項第三号
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 foreign business operator other than a specified foreign business operator, the location of the office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan (referred to as an "office or similar place" in Article 26-7, paragraph (1) and Article 26-9);
申請者が特定国外事業者以外の国外事業者である場合には、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるもの（第二十六条の七第一項及び第二十六条の九において「事務所等」という。）の所在地
where the applicant is a foreign business operator other than a specified foreign business operator, the location of the office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan (hereinafter in this Chapter referred to as an "office or similar place"
in Article 26-7, paragraph (1) and Article 26-9);申請者が特定国外事業者以外の国外事業者である場合には、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるもの（
第二十六条の七第一項及び第二十六条の九以下この章において「事務所等」という。）の所在地