# Article 18, paragraph (1), item (iii), (b), 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-2. 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), (b) (第十八条第一項第三号ロ) 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), (b) (第十八条第一項第三号ロ) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-18/par-1/item-3/sub-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-18/par-1/item-3/sub-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:

> 事業者が同一地域の債務者について有する当該債権の総額がその取立てのために要する旅費その他の費用に満たない場合において、当該債務者に対し支払を督促したにもかかわらず弁済がないとき。

English (Machine translation, not official):

> where the total amount of the claims that a business operator holds against debtors in the same area is less than the travel expenses and other costs required for collecting them, and there has been no repayment despite having demanded payment from the debtor.

## 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), (b); 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:

> 事業者が同一地域の債務者について有する当該債権の総額がその取立てのために要する旅費その他の費用に満たない場合において、当該債務者に対し支払を督促したにもかかわらず弁済がないとき。

English (Machine translation, not official):

> where the total amount of the claims that a business operator holds against debtors in the same area is less than the travel expenses and other costs required for collecting them, and there has been no repayment despite having demanded payment from the debtor.

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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)