# Article 23-4, paragraph (2), item (ii), 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-2/item-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 23-4, paragraph (2), item (ii) (第二十三条の四第二項第二号) 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 23-4, paragraph (2), item (ii) (第二十三条の四第二項第二号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-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:

> 法第四十六条の二第二項に規定する特定法人が法第九条第一項本文の規定の適用を受けないこととなつた場合　その適用を受けないこととなつた課税期間の初日

English (Machine translation, not official):

> where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act comes to be no longer subject to the application of the main clause of Article 9, paragraph (1) of the Act: the first day of the taxable period for which it is no longer subject to that application;

## 2. 1 April 2028 — Ministry of Finance Order No. 19 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Removed (Ministry of Finance Order No. 19 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019

Japanese:

(none: the provision is not in the law at this point)

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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)