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Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers

Article 2, paragraph (9), item (i)

第二条第九項第一号

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

How the changes are shown

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 name or title, address or residence, or location of the head office or principal office, and corporate number (meaning a corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies hereinafter in this item and in Article 5, paragraphs (1) through (3)) of the person submitting the notification (for a person who has no corporate number, the name or title and the address or residence, or location of the head office or principal office);

    届出者の氏名又は名称、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及び法人番号(行政手続における特定の個人を識別するための番号の利用等に関する法律(平成二十五年法律第二十七号)第二条第十六項(定義)に規定する法人番号をいう。以下この号及び第五条第一項から第三項までにおいて同じ。)(法人番号を有しない者にあっては、氏名又は名称及び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)

  2. Not yet in force Ministry of Finance Order No. 28 of 2025 Reworded

    the name or title, address or residence, or location of the head office or principal office, and corporate number (meaning a corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies hereinafter in this item and in Article 5, paragraphs (1) through (3)) of the person submitting the notification (for a person who has no corporate number, the name or title and the address or residence, or location of the head office or principal office);

    届出者の氏名又は名称、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及び法人番号(行政手続における特定の個人を識別するための番号の利用等に関する法律(平成二十五年法律第二十七号)第二条第十六項(定義)に規定する法人番号をいう。以下この号及び第五条第一項から第三項までにおいて同じ。)(法人番号を有しない者にあっては、氏名又は名称及び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)

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