# Article 94, paragraph (2), item (vi), its wordings — Act on General Rules for National Taxes

This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/history/art-94/par-2/item-6. 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 94, paragraph (2), item (vi) (第九十四条第二項第六号) 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 94, paragraph (2), item (vi) (第九十四条第二項第六号) — https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-6 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-94/par-2/item-6)
- The law's amendments: https://japanlaw.org/en/national-tax-general-rules-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 46 of 2026

- State: In force

Japanese:

> 審査請求人の後見人、後見監督人、保佐人、保佐監督人、補助人又は補助監督人

English (Machine translation, not official):

> a guardian, supervisor of a guardian, curator, supervisor of a curator, assistant or supervisor of an assistant of the requester for review;

## 2. Date not yet set — Act No. 46 of 2026

- State: Not yet in force
- Takes effect: Date not yet set
- The amendment: Reworded (Act No. 46 of 2026) — https://japanlaw.org/en/national-tax-general-rules-act/amendments/20281223_508AC0000000046

Japanese:

> 審査請求人の未成年後見人、未成年後見監督人、補助人又は補助監督人

English (Machine translation, not official):

> a guardian of a minor, supervisor of a guardian of a minor, assistant or supervisor of an assistant of the requester for review;

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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/337AC0000000066/20280613_505AC0000000053)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066/20281223_508AC0000000046)