Its wordings
Regulation for Enforcement of the Consumption Tax Act
Article 26, paragraph (1), item (i), (c)
第二十六条第一項第一号ハ
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 notifier is a corporation, the days on which the business year begins and ends;
届出者が法人である場合には、事業年度の開始及び終了の日
where the notifier is a corporation (including an association or foundation without legal personality; the same applies in item (vi), (b) and Article 26-4), the days on which the business year begins and ends;
届出者が法人（人格のない社団等を含む。第六号ロ及び第二十六条の四において同じ。）である場合には、事業年度の開始及び終了の日