# Article 23-4, paragraph (1), 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-23-4/par-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 23-4, paragraph (1) (第二十三条の四第一項) 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 23-4, paragraph (1) (第二十三条の四第一項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-23-4/par-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:

> 法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織（同項に規定する電子情報処理組織をいう。以下この条及び次条において同じ。）を使用して同項に規定する申告書記載事項又は添付書類記載事項（以下この条においてそれぞれ「申告書記載事項」又は「添付書類記載事項」という。）を提供しようとする場合における届出その他の手続については、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令（平成十五年財務省令第七十一号）第四条第一項から第三項まで、第六項及び第七項（事前届出等）の規定の例による。

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

> Where a business operator prescribed in Article 46-2, paragraph (1) of the Act seeks to provide, pursuant to that paragraph, the matters stated in a return or the matters stated in attached documents prescribed in that paragraph (hereinafter in this Article referred to respectively as "matters stated in a return" or "matters stated in attached documents") using an electronic data processing system (meaning the electronic data processing system prescribed in that paragraph; the same applies hereinafter in this Article and the following Article), the notification and other procedures are to be in accordance with the provisions of Article 4, paragraphs (1) through (3), (6) and (7) (Prior Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 71 of 2003).

## 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:

> 法第四十六条の三第二項に規定する財務省令で定める事項は、次に掲げる事項とする。

English (Machine translation, not official):

> The matters specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are the following:

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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)