# Article 18, paragraph (1), item (iii), (a), 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-3/sub-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 (iii), (a) (第十八条第一項第三号イ) 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 (iii), (a) (第十八条第一項第三号イ) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-18/par-1/item-3/sub-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-18/par-1/item-3/sub-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:

> 継続的な取引を行つていた債務者につきその資産の状況、支払能力等が悪化したことにより、当該債務者との取引を停止した時（最後の弁済期又は最後の弁済の時が当該取引を停止した時以後である場合には、これらのうち最も遅い時）以後一年以上経過した場合（当該債権について担保物がある場合を除く。）

English (Machine translation, not official):

> where one year or more has elapsed from the time when transactions with a debtor with whom continuous transactions were conducted were suspended because of a deterioration in the debtor's asset status, ability to pay, etc. (or, where the last due date of repayment or the time of the last repayment is on or after the time when the transactions were suspended, the latest of those times) (excluding a case where there is collateral for the claim);

## 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 (iv), (a); 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:

> 継続的な取引を行つていた債務者につきその資産の状況、支払能力等が悪化したことにより、当該債務者との取引を停止した時（最後の弁済期又は最後の弁済の時が当該取引を停止した時以後である場合には、これらのうち最も遅い時）以後一年以上経過した場合（当該債権について担保物がある場合を除く。）

English (Machine translation, not official):

> where one year or more has elapsed from the time when transactions with a debtor with whom continuous transactions were conducted were suspended because of a deterioration in the debtor's asset status, ability to pay, etc. (or, where the last due date of repayment or the time of the last repayment is on or after the time when the transactions were suspended, the latest of those times) (excluding a case where there is collateral for the claim);

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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)