# Article 22, paragraph (3), item (i), its wordings — Regulation for Enforcement of the Consumption Tax Act

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How the wording of Article 22, paragraph (3), item (i) (第二十二条第三項第一号) 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 22, paragraph (3), item (i) (第二十二条第三項第一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-22/par-3/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:

> 当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの（次号において「輸出取引等」という。）及び特定資産の譲渡等に該当するものを除く。以下この号において同じ。）に係る第二十七条第一項第一号に掲げる事項その他の課税資産の譲渡等に関する事項

English (Machine translation, not official):

> the matters set out in Article 27, paragraph (1), item (i) relating to taxable transfers, etc. of assets made in Japan during the taxable period relating to that return (excluding those that are exempt from consumption tax under Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act, or any other provision of laws or treaties (referred to as "export transactions, etc." in the following item) and those that fall under specified transfers, etc. of assets; the same applies hereinafter in this item) and other matters relating to taxable transfers, etc. of assets;

## 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:

> 当該課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの（次号において「輸出取引等」という。）及び特定資産の譲渡等に該当するものを除く。以下この号において同じ。）に係る第二十七条第一項第一号に掲げる事項その他の課税資産の譲渡等に関する事項

English (Machine translation, not official):

> the matters set out in Article 27, paragraph (1), item (i) relating to taxable transfers, etc. of assets made in Japan during that taxable period (excluding those that are exempt from consumption tax under Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act, or any other provision of laws or treaties (referred to as "export transactions, etc." in the following item) and those that fall under specified transfers, etc. of assets; the same applies hereinafter in this item) and other matters relating to taxable transfers, etc. of assets;

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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)