# Article 23-4, paragraph (6), 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-6. 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 (6) (第二十三条の四第六項) 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 (6) (第二十三条の四第六項) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-6 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-23-4/par-6)
- The law's amendments: https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments
- 3 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 30 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を使用して申告書記載事項又は添付書類記載事項を提供する場合には、当該事業者は、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第六条第一項（第四号に係る部分を除く。）（申請等において氏名等を明らかにする措置）の規定の例により、その名称を明らかにしなければならない。

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

> Where a business operator prescribed in Article 46-2, paragraph (1) of the Act provides matters stated in a return or matters stated in attached documents using an electronic data processing system pursuant to that paragraph, the business operator must make its title clear in accordance with the provisions of Article 6, paragraph (1) (excluding the portion relating to item (iv)) (Measures to Make Clear Name, etc. in Applications, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..

## 2. 1 September 2027 — Ministry of Finance Order No. 30 of 2026

- State: Not yet in force
- Takes effect: 1 September 2027
- The amendment: Reworded (Ministry of Finance Order No. 30 of 2026) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20270901_508M60000040030

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を使用して申告書記載事項又は添付書類記載事項を提供する場合には、当該事業者は、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第六条第一項（第五号に係る部分を除く。）（申請等において氏名等を明らかにする措置）の規定の例により、その名称を明らかにしなければならない。

English (Machine translation, not official):

> Where a business operator prescribed in Article 46-2, paragraph (1) of the Act provides matters stated in a return or matters stated in attached documents using an electronic data processing system pursuant to that paragraph, the business operator must make its title clear in accordance with the provisions of Article 6, paragraph (1) (excluding the portion relating to item (v)) (Measures to Make Clear Name, etc. in Applications, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..

## 3. 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) (2 records)
- The Japanese text after: e-Gov (Digital Agency) (2 records)