# Article 74-2, paragraph (1), item (iv), (b), its wordings — Act on General Rules for National Taxes

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How the wording of Article 74-2, paragraph (1), item (iv), (b) (第七十四条の二第一項第四号ロ) changed with each amendment, and how it will change.

- Law: Act on General Rules for National Taxes (国税通則法) — https://japanlaw.org/en/national-tax-general-rules-act
- Provision: Article 74-2, paragraph (1), item (iv), (b) (第七十四条の二第一項第四号ロ) — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-4/sub-2 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-74-2/par-1/item-4/sub-2)
- The law's amendments: https://japanlaw.org/en/national-tax-general-rules-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 12 of 2026

- State: In force

Japanese:

> イに掲げる者に金銭の支払若しくは資産の譲渡等をする義務があると認められる者又はイに掲げる者から金銭の支払若しくは資産の譲渡等を受ける権利があると認められる者

English (Machine translation, not official):

> a person found to be obliged to make a payment of money or a transfer, etc. of assets to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer, etc. of assets from a person listed in (a).

## 2. 1 April 2028 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 April 2028
- The amendment: Moved to (c); its words stay the same (Act No. 12 of 2026) — https://japanlaw.org/en/national-tax-general-rules-act/amendments/20280401_508AC0000000012

Japanese:

> イに掲げる者に金銭の支払若しくは資産の譲渡等をする義務があると認められる者又はイに掲げる者から金銭の支払若しくは資産の譲渡等を受ける権利があると認められる者

English (Machine translation, not official):

> a person found to be under an obligation to pay money or make a transfer, etc. of assets to a person listed in (a), or a person found to have a right to receive payment of money or a transfer, etc. of assets from a person listed in (a).

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/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/337AC0000000066/20271205_507AC0000000057)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066/20280401_508AC0000000012)