# Article 76, paragraph (4), its wordings — Order for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/history/art-76/par-4. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

How the wording of Article 76, paragraph (4) (第七十六条第四項) changed with each amendment, and how it will change.

- Law: Order for Enforcement of the Consumption Tax Act (消費税法施行令) — https://japanlaw.org/en/consumption-tax-act-enforcement-order
- Provision: Article 76, paragraph (4) (第七十六条第四項) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-4 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-order/art-76/par-4)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments
- 2 wordings, oldest first.

## 1. Before Cabinet Order No. 96 of 2026

- State: In force

Japanese:

> 第二項の規定の適用を受ける事業者に係る第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項、第七十条の十三並びに第七十一条第二項及び第五項の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、「同号」とあるのは「法第三十条第九項第二号」と、第五十四条第三項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」とする。

English (Machine translation, corrected on review, not official):

> With respect to the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13, and Article 71, paragraphs (2) and (5) to a business operator subject to the application of paragraph (2), the phrase "have elapsed" in Article 18, paragraph (10) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period)"; the phrase "have elapsed" in Article 50, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph and paragraph (3))", and the phrase "that item" with "Article 30, paragraph (9), item (ii) of the Act"; the phrase "have elapsed" in Article 54, paragraph (3) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))"; the phrase "have elapsed" in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph)"; and the phrase "have elapsed" in Article 71, paragraph (2) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))".

## 2. 1 April 2028 — Cabinet Order No. 96 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Cabinet Order No. 96 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096

Japanese:

> 第二項の規定の適用を受ける事業者に係る第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項並びに第七十条の十三の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、「同号」とあるのは「法第三十条第九項第二号」と、第五十四条第三項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項において同じ。）」とする。

English (Machine translation, corrected on review, not official):

> With respect to the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3) and Article 70-13 to a business operator subject to the application of paragraph (2), the phrase "have elapsed" in Article 18, paragraph (10) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period)"; the phrase "have elapsed" in Article 50, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph and paragraph (3))", and the phrase "that item" with "Article 30, paragraph (9), item (ii) of the Act"; the phrase "have elapsed" in Article 54, paragraph (3) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))"; and the phrase "have elapsed" in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph)".

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360)
- English name of the law: Written for this site with AI
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363CO0000000360/20280401_508CO0000000096)