# Article 26-2, paragraph (1), item (iii), 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-3. 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 (iii) (第二十六条の二第一項第三号) 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 (iii) (第二十六条の二第一項第三号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-3 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-3)
- 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以外の国外事業者である場合には、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるもの（第二十六条の七第一項及び第二十六条の九において「事務所等」という。）の所在地

English (Machine translation, not official):

> where the applicant is a foreign business operator other than a specified foreign business operator, the location of the office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan (referred to as an "office or similar place" in Article 26-7, paragraph (1) and Article 26-9);

## 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以外の国外事業者である場合には、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるもの（以下この章において「事務所等」という。）の所在地

English (Machine translation, not official):

> where the applicant is a foreign business operator other than a specified foreign business operator, the location of the office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan (hereinafter in this Chapter referred to as an "office or similar place");

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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)