# Article 22, paragraph (3), 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-22/par-3. 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 22, paragraph (3) (第二十二条第三項) 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 22, paragraph (3) (第二十二条第三項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-22/par-3)
- 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:

> 法第四十五条第一項第五号に掲げる不足額の記載のある前項に規定する申告書を提出する者は、同項に規定する書類のほか、次に掲げる事項を記載した書類を当該申告書に添付しなければならない。

English (Machine translation, not official):

> A person who submits the return prescribed in the preceding paragraph that states the shortfall set out in Article 45, paragraph (1), item (v) of the Act must attach to that return, in addition to the documents prescribed in the preceding paragraph, a document stating the following matters:

## 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:

> 法第四十五条第一項第五号に掲げる不足額の記載のある前項に規定する申告書を提出する者は、同項に規定する書類のほか、次に掲げる事項（第五号及び第六号に掲げる事項にあつては、当該申告書に係る課税期間において法第十五条の三第一項第一号に掲げる資産の譲渡について同項の規定の適用を受ける同号の国外事業者が当該申告書を提出する場合に限る。）を記載した書類を当該申告書に添付しなければならない。

English (Machine translation, not official):

> A person who submits the return prescribed in the preceding paragraph that states the shortfall set out in Article 45, paragraph (1), item (v) of the Act must attach to that return, in addition to the documents prescribed in the preceding paragraph, a document stating the following matters (for the matters set out in items (v) and (vi), limited to the case where that return is submitted by a foreign business operator under Article 15-3, paragraph (1), item (i) of the Act that is subject to the application of that paragraph, in the taxable period relating to that return, with respect to a transfer of assets set out in that item):

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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)