# Article 23-4, paragraph (3), 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-3/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 (3), item (ii) (第二十三条の四第三項第二号) 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 (3), item (ii) (第二十三条の四第三項第二号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3/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:

> 添付書類記載事項　次に掲げる方法

English (Machine translation, not official):

> matters stated in attached documents: the following methods:

## 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一項の承認を受けた日又はその承認があつたものとみなされた日

English (Machine translation, not official):

> the day on which the approval under Article 46-3, paragraph (1) of the Act was obtained or on which the approval was deemed to have been given;

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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)