# Article 47-4, paragraph (1), item (i), its wordings — Regulation for Enforcement of the Income Tax Act

This is the Markdown twin of https://japanlaw.org/en/income-tax-act-enforcement-regulation/history/art-47-4/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 47-4, paragraph (1), item (i) (第四十七条の四第一項第一号) changed with each amendment, and how it will change.

- Law: Regulation for Enforcement of the Income Tax Act (所得税法施行規則) — https://japanlaw.org/en/income-tax-act-enforcement-regulation
- Provision: Article 47-4, paragraph (1), item (i) (第四十七条の四第一項第一号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-4/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-47-4/par-1/item-1)
- The law's amendments: https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments
- 2 wordings, oldest first.

## 1. Before Ministry of Finance Order No. 18 of 2025

- State: In force

Japanese:

> 法第百二十条第七項の申告書を提出する者の氏名、国籍及び住所又は居所

English (Machine translation, not official):

> the name of the person who is filing the return form set forth in Article 120, paragraph (7) of the Act, and the person's nationality and domicile or residence;

## 2. 1 January 2027 — Ministry of Finance Order No. 18 of 2025

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Ministry of Finance Order No. 18 of 2025) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_507M60000040018

Japanese:

> 法第百二十条第九項の申告書を提出する者の氏名、国籍及び住所又は居所

English (Machine translation, not official):

> the name of the person who is filing the return form set forth in Article 120, paragraph (9) of the Act, and the person's nationality and domicile or residence;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb)
- 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/340M50000040011/20270101_505M60000040012)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_507M60000040018)