# Article 26-3, paragraph (1), item (i), its wordings — Regulation for Enforcement of the Consumption Tax Act

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How the wording of Article 26-3, paragraph (1), item (i) (第二十六条の三第一項第一号) 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 26-3, paragraph (1), item (i) (第二十六条の三第一項第一号) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-3/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-26-3/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:

> 税務代理人が申請者の消費税に関する税務代理（法第五十七条の二第五項第二号イに規定する税務代理をいう。）の権限を有することを証する書面（同条第六項第二号ハに規定する書面をいう。）

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

> a document (meaning the document prescribed in Article 57-2, paragraph (6), item (ii), (c) of the Act) certifying that the tax representative has authority for tax agency (meaning the tax agency prescribed in Article 57-2, paragraph (5), item (ii), (a) of the Act) regarding the applicant's consumption tax;

## 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:

> 税務代理人が申請者の消費税に関する税務代理の権限を有することを証する書面（法第五十七条の二第六項第二号ハに規定する書面をいう。第二十六条の十一第一号において同じ。）

English (Machine translation, not official):

> a document (meaning the document prescribed in Article 57-2, paragraph (6), item (ii), (c) of the Act; the same applies in Article 26-11, item (i)) certifying that the tax representative has authority for tax agency regarding the applicant's consumption tax;

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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)