Regulation for Enforcement of the Consumption Tax Act
Article 26-3, paragraph (1), item (i)
第二十六条の三第一項第一号
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
In force today
a document (meaning the document prescribed in Article 57-2, paragraph (6), item (ii), (c) of the Act) certifying that the tax representative has authority for tax agency (meaning the tax agency prescribed in Article 57-2, paragraph (5), item (ii), (a) of the Act) regarding the applicant's consumption tax;
税務代理人が申請者の消費税に関する税務代理（法第五十七条の二第五項第二号イに規定する税務代理をいう。）の権限を有することを証する書面（同条第六項第二号ハに規定する書面をいう。）
a document (meaning the document prescribed in Article 57-2, paragraph (6), item (ii), (c) of the Act; the same applies in Article 26-11, item (i)) certifying that the tax representative has authority for tax agency
(meaning the tax agency prescribed in Article 57-2, paragraph (5), item (ii), (a) of the Act)regarding the applicant's consumption tax;税務代理人が申請者の消費税に関する税務代理
（法第五十七条の二第五項第二号イに規定する税務代理をいう。）の権限を有することを証する書面（同条法第五十七条の二第六項第二号ハに規定する書面をいう。第二十六条の十一第一号において同じ。）