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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 5, paragraph (1), item (ii)

第五条第一項第二号

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

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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 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(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 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; the same applies hereinafter in this Article);

    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(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。以下この条において同じ。)

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