# Article 26-2, paragraph (1), 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-26-2/par-1/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 26-2, paragraph (1), item (ii) (第二十六条の二第一項第二号) 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 26-2, paragraph (1), item (ii) (第二十六条の二第一項第二号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-2 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/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:

> 申請者が特定国外事業者（法第五十七条の二第五項第一号に規定する特定国外事業者をいう。次号において同じ。）である場合には、その旨並びに税務代理人（同項第二号イに規定する税務代理人をいう。次条第一号において同じ。）の氏名又は名称並びに事務所の名称及び所在地

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

> where the applicant is a specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies in the following item), a statement to that effect, the name or title of the tax representative (meaning a tax representative prescribed in item (ii), (a) of that paragraph; the same applies in item (i) of the following Article), and the title and location of the tax representative's office;

## 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:

> 申請者が特定国外事業者（法第五十七条の二第五項第一号に規定する特定国外事業者をいう。次号及び第二十六条の十第一項において同じ。）である場合には、その旨並びに税務代理人（法第五十七条の二第五項第二号イに規定する税務代理人をいう。以下この章において同じ。）の氏名又は名称並びに事務所の名称及び所在地

English (Machine translation, not official):

> where the applicant is a specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies in the following item and Article 26-10, paragraph (1)), a statement to that effect, the name or title of the tax representative (meaning a tax representative prescribed in Article 57-2, paragraph (5), item (ii), (a) of the Act; the same applies hereinafter in this Chapter), and the title and location of the tax representative's office;

---

## 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)