# Article 11-5, paragraph (1), item (i), its wordings — Regulation for Enforcement of the Consumption Tax Act

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How the wording of Article 11-5, paragraph (1), item (i) (第十一条の五第一項第一号) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Consumption Tax Act (消費税法施行規則) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation
- Provision: Article 11-5, paragraph (1), item (i) (第十一条の五第一項第一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-1)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 19 of 2026

- State: In force

Japanese:

> 届出者の氏名又は名称（国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。）、納税地（納税地と住所等とが異なる場合には、納税地及び住所等（国外事業者にあつては、日本語及び英語で記載されたものに限る。）。以下この号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）

English (Machine translation, not official):

> the notifier's name or title (limited, for a foreign business operator, to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

## 2. 1 April 2028 — Ministry of Finance Order No. 19 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Reworded (Ministry of Finance Order No. 19 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019

Japanese:

> 届出者の氏名又は名称（国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条及び次条において同じ。）、納税地（納税地と住所等とが異なる場合には、納税地及び住所等（国外事業者にあつては、日本語及び英語で記載されたものに限る。）。以下この号及び同条第一項第一号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）

English (Machine translation, not official):

> the notifier's name or title (limited, for a foreign business operator, to that written in Japanese and English; the same applies hereinafter in this Article and the following Article), place for tax payment (if the place for tax payment differs from the address, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item and in paragraph (1), item (i) of the following Article), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053)
- 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/363M50000040053/20271001_508M60000040019)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053/20280401_508M60000040019)