# Article 18, paragraph (1), item (i), its wordings — Regulation for Enforcement of the Consumption Tax Act

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/history/art-18/par-1/item-1. 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 18, paragraph (1), item (i) (第十八条第一項第一号) 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 18, paragraph (1), item (i) (第十八条第一項第一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-18/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-18/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:

> 法令の規定による整理手続によらない関係者の協議決定で次に掲げるものにより債権の切捨てがあつたこと。

English (Machine translation, not official):

> the fact that a claim has been written off by a decision reached through consultation among persons concerned that is not made through liquidation procedures under laws and regulations and that is any of the following:

## 2. 11 December 2026 — Ministry of Finance Order No. 19 of 2026

- State: Not yet in force
- Takes effect: 11 December 2026
- The amendment: Moved to item (ii); its words stay the same (Ministry of Finance Order No. 19 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019

Japanese:

> 法令の規定による整理手続によらない関係者の協議決定で次に掲げるものにより債権の切捨てがあつたこと。

English (Machine translation, not official):

> the fact that a claim has been written off by a decision reached through consultation among persons concerned that is not made through liquidation procedures under laws and regulations and that is any of the following:

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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/363M50000040053/20261101_507M60000040022)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/363M50000040053/20261211_508M60000040019)