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 (8)
第五条第八項
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 Article 8, paragraph (4) or (5) of the Act applies, the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes relating to the penalty tax for understatement or heavy penalty tax is to bear a notation that Article 8, paragraph (4) or (5) of the Act applies to that penalty tax for understatement or heavy penalty tax.
法第八条第四項又は第五項の規定の適用がある場合における過少申告加算税又は重加算税に係る国税通則法第三十二条第三項（賦課決定）に規定する賦課決定通知書には、当該過少申告加算税又は重加算税について法第八条第四項又は第五項の規定の適用がある旨を付記するものとする。
- Not yet in force Ministry of Finance Order No. 28 of 2025 Moved to paragraph (12); its words stay the same