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Regulation for Enforcement of the Income Tax Act

Article 47-4, paragraph (1), item (i)

第四十七条の四第一項第一号

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

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  1. In force today

    the name of the person who is filing the return form set forth in Article 120, paragraph (7) of the Act, and the person's nationality and domicile or residence;

    法第百二十条第七項の申告書を提出する者の氏名、国籍及び住所又は居所

  2. Not yet in force Ministry of Finance Order No. 18 of 2025 Reworded

    the name of the person who is filing the return form set forth in Article 120, paragraph (7)(9) of the Act, and the person's nationality and domicile or residence;

    法第百二十条第七項第九項の申告書を提出する者の氏名、国籍及び住所又は居所

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