# Article 26-2, paragraph (1), item (i), 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-26-2/par-1/item-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 26-2, paragraph (1), item (i) (第二十六条の二第一項第一号) 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 26-2, paragraph (1), item (i) (第二十六条の二第一項第一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/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:

> 申請者の氏名又は名称（代表者の氏名を含む。以下この号、次項第一号及び第三項第一号において同じ。）（国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。）、納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この号において「住所等」という。）とが異なる場合には、納税地及び住所等（国外事業者にあつては、日本語及び英語で記載されたものに限る。）。以下この号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）

English (Machine translation, not official):

> the applicant's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)) (for a foreign business operator, limited to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);

## 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:

> 申請者の氏名又は名称（代表者の氏名を含む。次号を除き、以下この条において同じ。）（国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。）、納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この号において「住所等」という。）とが異なる場合には、納税地及び住所等（国外事業者にあつては、日本語及び英語で記載されたものに限る。）。以下この号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）

English (Machine translation, not official):

> the applicant's name or title (including the name of the representative; the same applies hereinafter in this Article, except in the following item) (for a foreign business operator, limited to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);

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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)