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

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How the wording of Article 18, paragraph (1), item (ii) (第十八条第一項第二号) 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 (ii) (第十八条第一項第二号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-18/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-18/par-1/item-2)
- 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:

> 債務者の債務超過の状態が相当期間継続し、その債務を弁済できないと認められる場合において、その債務者に対し書面により債務の免除を行つたこと。

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

> the fact that, in a case where the debtor's state of excess of liabilities has continued for a considerable period and it is found that the debtor is unable to repay its debts, a release from the debts has been granted to that debtor in writing;

## 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 (iii); 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:

> 債務者の債務超過の状態が相当期間継続し、その債務を弁済できないと認められる場合において、その債務者に対し書面により債務の免除を行つたこと。

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

> the fact that, in a case where the debtor's state of excess of liabilities has continued for a considerable period and it is found that the debtor is unable to repay its debts, a release from the debts has been granted to that debtor in writing;

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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)