# Article 26, paragraph (1), item (i), (c), 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/par-1/item-1/sub-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, paragraph (1), item (i), (c) (第二十六条第一項第一号ハ) 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, paragraph (1), item (i), (c) (第二十六条第一項第一号ハ) — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-3 (as Markdown: https://japanlaw.org/md/en/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-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:

> 届出者が法人である場合には、事業年度の開始及び終了の日

English (Machine translation, not official):

> where the notifier is a corporation, the days on which the business year begins and ends;

## 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:

> 届出者が法人（人格のない社団等を含む。第六号ロ及び第二十六条の四において同じ。）である場合には、事業年度の開始及び終了の日

English (Machine translation, not official):

> where the notifier is a corporation (including an association or foundation without legal personality; the same applies in item (vi), (b) and Article 26-4), the days on which the business year begins and ends;

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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)