Act on General Rules for National Taxes

a person found to be obliged have, with regard to make a paymentassets other than those pertaining to a transfer of money or specified small-value assets (meaning a transfer, of specified small-value assets as prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies in (b)) carried out by a specified small-value asset seller (meaning a specified small-value asset seller as prescribed in item (vii)-3 of that paragraph; the same applies in (b)), delivered or provided to an importer, etc. (meaning an importer, etc. as prescribed in Article 57-9 (Prohibition on Delivery, etc. of assets Invoices, etc. Bearing an Indication Likely to a person listed Cause Assets to Be Mistaken for Assets Pertaining to a Transfer of Specified Small-Value Assets Carried Out by a Specified Small-Value Asset Seller) of that Act; the same applies in (a), or a person found b)) an invoice, etc. as prescribed in Article 57-8 (Obligations of Specified Small-Value Asset Sellers) of that Act bearing an indication likely to have a rightcause those assets to receive a paymentbe mistaken for assets pertaining to a transfer of money or a transfer, specified small-value assets carried out by a specified small-value asset seller (including, for an electronic or magnetic record, the record of that indication), or to have notified an importer, etc. of assets from a person listedthe registration number set forth in (a).Article 57-8, item (i) of that Act, a number likely to be mistaken for that registration number, or the particulars set forth in item (ii) of that Article;

a person found to be under an obligation to pay money or make a transfer, etc. of assets to a person listed in (a), or a person found to have a right to receive payment of money or a transfer, etc. of assets from a person listed in (a).

For the purpose of applying the provisions of paragraph (1), item (iii) or (iv) in the case where a corporate split has taken place, a split corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act is deemed to be a person found to be obliged to make a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (bc), and a successor corporation in a split prescribed in paragraph (1), item (vi)-2 of that Article is deemed to be a person found to have a right to receive a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (bc), respectively.