# Article 78, paragraph (1), item (iv), 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-78/par-1/item-4. 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 78, paragraph (1), item (iv) (第七十八条第一項第四号) 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 78, paragraph (1), item (iv) (第七十八条第一項第四号) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-78/par-1/item-4 (as Markdown: https://japanlaw.org/md/en/income-tax-act-enforcement-regulation/art-78/par-1/item-4)
- 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. 12 of 2023

- State: In force

Japanese:

> 第一号の申請書を提出した日以前一年以内において法第二百十七条第四項の規定による取消しの通知を受けたことの有無

English (Machine translation, not official):

> whether or not the person has received a notice of rescission under Article 217, paragraph (4) of the Act within one year on or before the day on which the written application set forth in item (i) was submitted;

## 2. 1 January 2027 — Ministry of Finance Order No. 12 of 2023

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Removed (Ministry of Finance Order No. 12 of 2023) — https://japanlaw.org/en/income-tax-act-enforcement-regulation/amendments/20270101_505M60000040012

Japanese:

(none: the provision is not in the law at this point)

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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/340M50000040011/20261211_508M60000040017)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/340M50000040011/20270101_505M60000040012)