NTA Notification No. 4: File Formats Specified by the NTA Commissioner under Various National Tax-Related Regulations
国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第四項、法人税法施行規則第三十六条の四第六項及び第三十八条の四十八第五項、地方法人税法施行規則第七条第六項及び第七条の四第四項、消費税法施行規則第二十三条の四第五項並びに防衛特別法人税に関する省令第五条第六項の規定に基づき国税庁長官が定めるファイル形式を定める件（国税庁告示第四号）（PDF/122KB）
Published: 2026-03-31 · Source: National Tax Agency (NTA) · Stage: Government Announcement · Area: Finance / AML · Impact (preliminary): Medium · First detected by this dashboard: 2026-08-07
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AI summary
Generated by AI from the Japanese source metadata. It is an unofficial monitoring aid, not legal advice, and may contain errors. The area, stage, and impact labels are preliminary keyword-based triage labels. Confirm every point in the original Japanese source.
Summary
This item is a National Tax Agency (NTA) notification (Kokuji No. 4) specifying file formats to be determined by the NTA Commissioner. It is issued under provisions of multiple national tax-related regulations, including rules under the Corporation Tax Act, Local Corporation Tax Act, Consumption Tax Act, and a ministerial ordinance concerning the Defense Special Corporation Tax, as well as regulations promoting the use of information and communications technology in administration. The content is provided as a PDF on the NTA website.
Business Impact
Organizations that submit national tax-related filings electronically may be affected by the specified file formats and could need to confirm technical requirements.
Recommended Action
Review the official NTA notification at the provided source to verify the applicable file format specifications and their scope.