Order for Enforcement of the Consumption Tax Act

• ChangedArticle 1, paragraph (1)See the words it replaces

  In this Cabinet Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merging corporation," "merged corporation," "splitting corporation," "successor corporation in a company split," "association or foundation without legal personality," "qualified invoice issuer," "seller of specified low-value assets," "transfer, etc. of assets," "specified transfer, etc. of assets," "supply of telecommunications services," "transfer of specified low-value assets," "taxable transfer, etc. of assets," "taxable transfer, etc. of assets subject to the reduced rate," "foreign goods," "taxable goods," "taxable goods subject to the reduced rate," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "final return, etc.," "special return," "accessory tax," or "interim payment" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merging corporation, merged corporation, splitting corporation, successor corporation in a company split, association or foundation without legal personality, qualified invoice issuer, seller of specified low-value assets, transfer, etc. of assets, specified transfer, etc. of assets, supply of telecommunications services, transfer of specified low-value assets, taxable transfer, etc. of assets, taxable transfer, etc. of assets subject to the reduced rate, foreign goods, taxable goods, taxable goods subject to the reduced rate, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, final return, etc., special return, accessory tax, or interim payment as prescribed in Article 2, paragraph (1) of the Consumption Tax Act (hereinafter referred to as the "Act").

  この政令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「合併法人」、「被合併法人」、「分割法人」、「分割承継法人」、「人格のない社団等」、「適格請求書発行事業者」、「資産特定少額資産販売事業者」、「資産の譲渡等」、「特定資産の譲渡等」、「電気通信利用役務の提供」、「特定少額資産の譲渡」、「課税資産の譲渡等」、「軽減対象課税資産の譲渡等」、「外国貨物」、「課税貨物」、「軽減対象課税貨物」、「課税仕入れ」、「事業年度」、「基準期間」、「棚卸資産」、「調整対象固定資産」、「確定申告書等」、「特例申告書」、「附帯税」又は「中間納付額」とは、それぞれ消費税法（以下「法」という。）第二条第一項に規定する国内、保税地域、個人事業者、事業者、国外事業者、合併法人、被合併法人、分割法人、分割承継法人、人格のない社団等、適格請求書発行事業者、資産特定少額資産販売事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、特定少額資産の譲渡、課税資産の譲渡等、軽減対象課税資産の譲渡等、外国貨物、課税貨物、軽減対象課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、確定申告書等、特例申告書、附帯税又は中間納付額をいう。

• AddedArticle 1, paragraph (2), item (v)

  deadline for filing the final return: means the deadline for filing a return (meaning a return under Article 45, paragraph (1) of the Act; the same applies in this item) (or, where there is no obligation to file a return under that paragraph, the deadline for filing a return that would apply if there were that obligation).

  確定申告書の提出期限　申告書（法第四十五条第一項の規定による申告書をいう。以下この号において同じ。）の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の申告書の提出期限）をいう。

• AddedArticle 2-3, paragraph (1)

  The method specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (viii)-6 of the Act is the method of mail order sale prescribed in Article 59, paragraph (1), item (vi) (Procedures for Import Declaration) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954).

  法第二条第一項第八号の六に規定する政令で定める方法は、関税法施行令（昭和二十九年政令第百五十号）第五十九条第一項第六号（輸入申告の手続）に規定する通信販売の方法とする。

Its words stay the same; only its number changes.

Its words stay the same; only its number changes.

• ChangedArticle 28, paragraph (1)See the words it replaces

  In the application of the provisions of Article 32, paragraph (7), Article 33, paragraph (1), Article 34, paragraph (1), Article 35, Article 35-2, paragraphs (1) and (2), Article 36, paragraph (3), Article 38, paragraph (4), Article 38-2, paragraph (4) and, Article 39, paragraph (6) and Article 40, paragraph (5) of the Act and the provisions of Article 38, paragraph (2) and Article 41 to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article), a merger of trusts is deemed to be a merger, a trustee business operator relating to a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) that is a former trust relating to a merger of trusts is deemed to be included in a merged corporation, a trustee business operator relating to a trust subject to corporate taxation, etc. that is a new trust relating to a merger of trusts is deemed to be included in a merging corporation, a trust split is deemed to be a company split, a trustee business operator relating to a trust subject to corporate taxation, etc. that transfers part of its trust property by a trust split as the trust property of another trust with the same trustee or of a new trust is deemed to be included in a splitting corporation, and a trustee business operator relating to a trust subject to corporate taxation, etc. that receives a transfer of part of the trust property from another trust with the same trustee by a trust split is deemed to be included in a successor corporation in a company split.

  受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）についての法第三十二条第七項、第三十三条第一項、第三十四条第一項、第三十五条、第三十五条の二第一項及び第二項、第三十六条第三項、第三十八条第四項、第三十八条の二第四項並びに第三十九条第六項、第三十九条第六項並びに第四十条第五項の規定並びに第三十八条第二項及び第四十一条の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託等に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託等に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託等に係る受託事業者は分割承継法人に含まれるものとする。

• AddedArticle 28, paragraph (14)

  Where the own-assets business operator of a trust subject to corporate taxation, etc. is a seller of specified low-value assets, the trustee business operator of that trust subject to corporate taxation, etc. is deemed to have received the registration under Article 57-7, paragraph (1) of the Act, and the provisions of the Act and this Cabinet Order apply. In this case, in Article 8-2, paragraph (2), item (i) of the Act, the phrase "seller of specified low-value assets" is deemed to be replaced with "the own-assets business operator prescribed in Article 15, paragraph (4) of the trust subject to corporate taxation, etc. prescribed in paragraph (1) of that Article pertaining to the trustee business operator prescribed in paragraph (3) of that Article", and in Article 57-8, item (i) of the Act, the phrase "that seller of specified low-value assets" is deemed to be replaced with "the own-assets business operator prescribed in Article 15, paragraph (4) of the trust subject to corporate taxation, etc. prescribed in paragraph (1) of that Article pertaining to the trustee business operator prescribed in paragraph (3) of that Article that made that transfer of specified low-value assets".

  法人課税信託等の固有事業者が特定少額資産販売事業者である場合における当該法人課税信託等の受託事業者については、法第五十七条の七第一項の登録を受けたものとみなして、法及びこの政令の規定を適用する。この場合において、法第八条の二第二項第一号中「特定少額資産販売事業者」とあるのは「第十五条第三項に規定する受託事業者に係る同条第一項に規定する法人課税信託等の同条第四項に規定する固有事業者」と、法第五十七条の八第一号中「当該特定少額資産販売事業者」とあるのは「当該特定少額資産の譲渡を行つた第十五条第三項に規定する受託事業者に係る同条第一項に規定する法人課税信託等の同条第四項に規定する固有事業者」とする。

• Article 28, paragraph (15)Was paragraph (14)Its words stay the same; only its number changes.
• Article 28, paragraph (16)Was paragraph (15)Its words stay the same; only its number changes.

• ChangedCaptionSee the words it replaces

  Treatment, etc. in the Case Where a SpecifiedType 1 Platform Operator Has Undergone a Merger, etc.

  特定第一種プラットフォーム事業者が合併等を行つた場合の取扱い等

• ChangedArticle 29, paragraph (1)See the words it replaces

  Where a business operator succeeds, through a merger or company split, to the business pertaining to the digital platform (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies in paragraph (5), item (i)) of a specified and the following Article) of a type 1 platform operator (meaning the specified type 1 platform operator prescribed in Article 15-2, paragraph (1) of the Act; the same applies in this paragraph and paragraph (5)), or takes over that business by transfer, the merging corporation or successor corporation in a company split that has succeeded to that business, or the business operator that has taken over that business by transfer (excluding a specifiedtype 1 platform operator; referred to as a "merging corporation, etc." in the following paragraph), is deemed to have been designated under Article 15-2, paragraph (2) of the Act on the day on which that merger, company split or transfer took place. In this case, the provisions of the second sentence of that paragraph do not apply.

  事業者が、特定第一種プラットフォーム事業者（法第十五条の二第一項に規定する特定第一種プラットフォーム事業者をいう。以下この項及び第五項において同じ。）のデジタルプラットフォーム（同条第一項に規定するデジタルプラットフォームをいう。第五項第一号及び次条において同じ。）に係る事業を合併若しくは分割により承継し、又は当該事業を譲り受けた場合には、当該事業を承継した合併法人若しくは分割承継法人又は当該事業を譲り受けた事業者（特定第一種プラットフォーム事業者を除く。次項において「合併法人等」という。）は、当該合併若しくは分割又は譲受けがあつた日に同条法第十五条の二第二項の規定による指定を受けたものとみなす。この場合においては、同項後段の規定は、適用しない。

• ChangedArticle 29, paragraph (2)See the words it replaces

  With regard to the application of Article 15-2, paragraph (3), main clause, and paragraphs (4) and (5) of the Act to a merging corporation, etc., the phrase "A person that is to be designated as a specified Type 1 platform operator under the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by the deadline for filing of the return under Article 45, paragraph (1) for itsthe taxable period referred to in the preceding paragraph (or, where it has no obligation to file a return under that paragraph, the deadline for filing of the return under that paragraph that would apply if it had that obligation)" in the main clause of Article 15-2, paragraph (3) of the Act is deemed to be replaced with "A person that has come to fall under a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, without delay after the day of that merger or company split, or that transfer", the phrase "under paragraph (2)" in Article 15-2, paragraph (4) of the Act is deemed to be replaced with "that is deemed to have been designated under paragraph (2) pursuant to Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act", the phrase "designated" in that paragraph is deemed to be replaced with "ascertained", and the phrase "that has received the notice under the preceding paragraph" in Article 15-2, paragraph (5) of the Act is deemed to be replaced with "referred to in the preceding paragraph".

  合併法人等についての法第十五条の二第三項本文、第四項及び第五項の規定の適用については、同条第三項本文中「前項の規定により特定第一種プラットフォーム事業者として指定を受けるべき者は、そ同項の課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）までに」とあるのは「消費税法施行令第二十九条第一項に規定する合併法人等に該当することとなつた者は、その合併若しくは分割又は譲受けの日後遅滞なく」と、同条第四項中「第二項の規定により」とあるのは「消費税法施行令第二十九条第一項の規定により第二項の規定による指定を受けたものとみなされる」と、「指定した」とあるのは「把握した」と、同条第五項中「前項の通知を受けた」とあるのは「前項の」とする。

• ChangedArticle 29, paragraph (3)See the words it replaces

  With regard to the application of Articles 30, 32, 34 and 35 of the Act to a foreign business operator that is subject to the application of Article 15-2, paragraph (1) of the Act, the phrase "taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i), Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a), Article 34, paragraph (1) and Article 35 of the Act is deemed to be replaced with "taxable transfers, etc. of assets (including the supply of telecommunications servicesthose to which Article 15-2, paragraph (1) is applied)".

  法第十五条の二第一項の規定の適用を受ける国外事業者の法第三十条、第三十二条、第三十四条及び第三十五条の規定の適用については、法第三十条第二項第一号、第三十二条第一項第二号イ及び第四項第二号イ、第三十四条第一項並びに第三十五条中「課税資産の譲渡等に」とあるのは、「課税資産の譲渡等（第十五条の二第一項の規定の適用を受ける電気通信利用役務の提供ものを含む。）に」とする。

• ChangedArticle 29, paragraph (5), item (i)See the words it replaces

  the name of the digital platform pertaining to the specifiedtype 1 platform operator;

  特定第一種プラットフォーム事業者に係るデジタルプラットフォームの名称

• ChangedArticle 29, paragraph (5), item (ii)See the words it replaces

  the name of the specifiedtype 1 platform operator;

  特定第一種プラットフォーム事業者の氏名又は名称

• ChangedCaptionSee the words it replaces

  Treatment, etc. in the Case Where a Type 2 Platform Operator Has Undergone a Merger, etc.

  No English for the wording before the change.

  第二種プラットフォーム事業者が合併等を行つた場合の取扱い等

• ChangedArticle 30, paragraph (1)See the words it replaces

  Where a business operator succeeds, through a merger or company split, to the business pertaining to the digital platform of a type 2 platform operator (meaning the type 2 platform operator prescribed in Article 15-3, paragraph (1) of the Act; the same applies hereinafter in this paragraph and paragraph (5)), or takes over that business by transfer, the merging corporation or successor corporation in a company split that has succeeded to that business, or the business operator that has taken over that business by transfer (excluding a type 2 platform operator; referred to as a "merging corporation, etc." in the following paragraph), is deemed to have been designated under paragraph (2) of that Article on the day on which that merger, company split or transfer took place. In this case, the provisions of the second sentence of that paragraph do not apply.

  No English for the wording before the change.

  削除事業者が、第二種プラットフォーム事業者（法第十五条の三第一項に規定する第二種プラットフォーム事業者をいう。以下この項及び第五項において同じ。）のデジタルプラットフォームに係る事業を合併若しくは分割により承継し、又は当該事業を譲り受けた場合には、当該事業を承継した合併法人若しくは分割承継法人又は当該事業を譲り受けた事業者（第二種プラットフォーム事業者を除く。次項において「合併法人等」という。）は、当該合併若しくは分割又は譲受けがあつた日に同条第二項の規定による指定を受けたものとみなす。この場合においては、同項後段の規定は、適用しない。

• AddedArticle 30, paragraph (2)

  With regard to the application of Article 15-3, paragraph (3), main clause, and paragraphs (4) and (5) of the Act to a merging corporation, etc., the phrase "A person that is to be designated as a Type 2 platform operator under the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by the deadline for filing of the return under Article 45, paragraph (1) for the taxable period prescribed in the preceding paragraph (or, where it has no obligation to file a return under that paragraph, the deadline for filing of the return under that paragraph that would apply if it had that obligation)" in the main clause of Article 15-3, paragraph (3) of the Act is deemed to be replaced with "A person that has come to fall under a merging corporation, etc. prescribed in Article 30, paragraph (1) of the Order for Enforcement of the Consumption Tax Act must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, without delay after the day of that merger or company split, or that transfer", the phrase "under paragraph (2)" in Article 15-3, paragraph (4) of the Act is deemed to be replaced with "that is deemed to have been designated under paragraph (2) pursuant to Article 30, paragraph (1) of the Order for Enforcement of the Consumption Tax Act", the phrase "designated" in that paragraph is deemed to be replaced with "ascertained", and the phrase "that has received the notice under the preceding paragraph" in Article 15-3, paragraph (5) of the Act is deemed to be replaced with "referred to in the preceding paragraph".

  合併法人等についての法第十五条の三第三項本文、第四項及び第五項の規定の適用については、同条第三項本文中「前項の規定により第二種プラットフォーム事業者として指定を受けるべき者は、同項の課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）までに」とあるのは「消費税法施行令第三十条第一項に規定する合併法人等に該当することとなつた者は、その合併若しくは分割又は譲受けの日後遅滞なく」と、同条第四項中「第二項の規定により」とあるのは「消費税法施行令第三十条第一項の規定により第二項の規定による指定を受けたものとみなされる」と、「指定した」とあるのは「把握した」と、同条第五項中「前項の通知を受けた」とあるのは「前項の」とする。

• AddedArticle 30, paragraph (3)

  With regard to the application of Articles 30, 32, 34 and 35 of the Act to a foreign business operator under item (i) and a business operator under item (ii) of Article 15-3, paragraph (1) of the Act, who are subject to the application of that paragraph, the phrase "taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i), Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a), Article 34, paragraph (1) and Article 35 of the Act is deemed to be replaced with "taxable transfers, etc. of assets (including those to which Article 15-3, paragraph (1) is applied)".

  法第十五条の三第一項の規定の適用を受ける同項第一号の国外事業者及び同項第二号の事業者の法第三十条、第三十二条、第三十四条及び第三十五条の規定の適用については、法第三十条第二項第一号、第三十二条第一項第二号イ及び第四項第二号イ、第三十四条第一項並びに第三十五条中「課税資産の譲渡等に」とあるのは、「課税資産の譲渡等（第十五条の三第一項の規定の適用を受けるものを含む。）に」とする。

• AddedArticle 30, paragraph (4)

  Publication under Article 15-3, paragraph (4), (6) or (12) of the Act is to be made by a method of making it available for public inspection using the Internet.

  法第十五条の三第四項、第六項又は第十二項の規定による公表は、インターネットを利用して公衆の閲覧に供する方法により行うものとする。

• AddedArticle 30, paragraph (5)

  The matters specified by Cabinet Order as prescribed in Article 15-3, paragraph (4) of the Act are the following:

  法第十五条の三第四項に規定する政令で定める事項は、次に掲げる事項とする。

• AddedArticle 30, paragraph (5), item (i)

  the name of the digital platform pertaining to the type 2 platform operator;

  第二種プラットフォーム事業者に係るデジタルプラットフォームの名称

• AddedArticle 30, paragraph (5), item (ii)

  the name or title of the type 2 platform operator;

  第二種プラットフォーム事業者の氏名又は名称

• AddedArticle 30, paragraph (5), item (iii)

  the date on which the designation under Article 15-3, paragraph (2) of the Act takes effect.

  法第十五条の三第二項の指定の効力が生ずる年月日

• ChangedArticle 46-2, paragraph (1)See the words it replaces

  Where a business operator has, with the approval of the director-general of a customs house under Article 73, paragraph (1) (Taking Out of Goods Before Import Permission) of the Customs Act, taken taxable goods (excluding goods exempted from consumption tax under the provisions of Article 8-2, paragraph (1) of the Act or other laws or treaties; the same applies hereinafter in this Chapter) out of a bonded area before import permission, and has not paid the amount of consumption tax pertaining to the taking out of those taxable goods (excluding an amount equivalent to the amount of accessory tax; the same applies hereinafter in this Article) by the last day of the taxable period that includes the day of that taking out, Article 30, paragraph (1) of the Act (including, where Article 30, paragraph (2) of the Act applies, that paragraph; the same applies in Article 50, paragraphs (1) and (2)) may be applied to the amount of consumption tax pertaining to the taking out of those taxable goods in the taxable period that includes the day on which it was paid.

  事業者が、関税法第七十三条第一項（輸入の許可前における貨物の引取り）の規定により税関長の承認を受けて輸入の許可前に保税地域から課税貨物（法第八条の二第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）を引き取つた場合において、当該課税貨物の引取りに係る消費税額（附帯税の額に相当する額を除く。以下この条において同じ。）を当該引取りの日の属する課税期間の末日までに納付していないときは、当該課税貨物の引取りに係る消費税額については、その納付した日の属する課税期間において法第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。第五十条第一項及び第二項において同じ。）の規定を適用することができる。

• ChangedArticle 51, paragraph (4)See the words it replaces

  The value of the assets prescribed in the preceding paragraph is the free-on-board price at the port of export in Japan under Article 59-2, paragraph (2) (Quantity and Price to Be Declared) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) of those assets on the assumption that they are exported for consideration (for assets exported by aircraft, the price under conditions equivalent thereto).

  前項に規定する資産の価額は、当該資産が対価を得て輸出されるものとした場合における当該資産の関税法施行令（昭和二十九年政令第百五十号）第五十九条の二第二項（申告すべき数量及び価格）の本邦の輸出港における本船甲板渡し価格（航空機によつて輸出される資産については、これに準ずる条件による価格）とする。

• ChangedArticle 57, paragraph (2), item (i)See the words it replaces

  the amount calculated by multiplying by 90/100 the remainder (referred to as "consumption tax for type 1 business" in item (ii), (a) of the following paragraph) obtained by deducting, from the total amount of consumption tax on taxable transfers, etc. of assets pertaining to type 1 business made in Japan during that taxable period, the (excluding those that fall under a transfer of specified low-value assets and those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) of the Act or any other Act or treaty; the same applies hereinafter in this Article), the total amount of consumption tax relating to the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act (excluding that pertaining to a transfer of specified low-value assets; hereinafter in this paragraph referred to as "consumption tax on refunds, etc. of consideration for sales") that pertain to type 1 business and were made during that taxable period;

  当該課税期間中に国内において行つた第一種事業に係る課税資産の譲渡等に（特定少額資産の譲渡に該当するもの及び法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条において同じ。）に係る消費税額の合計額から当該課税期間中に行つた第一種事業に係る法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額（特定少額資産の譲渡に係るものを除く。以下この項において「売上げに係る対価の返還等の金額に係る消費税額」という。）の合計額を控除した残額（次項第二号イにおいて「第一種事業に係る消費税額」という。）に百分の九十を乗じて計算した金額

• ChangedArticle 57, paragraph (3), item (i)See the words it replaces

  where the ratio of the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) of the Act or any other Act or treaty; the same applies hereinafter in this Article) made in Japan by that business operator during that taxable period relating to a specified single business (meaning one business among the businesses set out in the items of paragraph (1) or type 4 business), the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period relating to that specified single business, to the taxable sales of that business operator for that taxable period (meaning the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made in Japan during that taxable period, the total of the tax-exclusive amount of refunds, etc. of consideration for sales made during that taxable period; the same applies in the following item) is 75/100 or more: the ratio specified respectively for the following categories of cases:

  当該事業者の当該課税期間における課税売上高（当該課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条において同じ。）の対価の額の合計額から当該課税期間中に行つた売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。次号において同じ。）のうちに当該課税期間中に国内において行つた特定一事業（第一項各号に掲げる事業又は第四種事業のうち一の事業をいう。）に係る課税資産の譲渡等の対価の額の合計額から当該課税期間中に行つた当該特定一事業に係る売上げに係る税抜対価の返還等の金額の合計額を控除した残額の占める割合が百分の七十五以上である場合　次に掲げる場合の区分に応じそれぞれ次に定める割合

• ChangedArticle 57, paragraph (5), item (vii)See the words it replaces

  tax-exclusive amount of refunds, etc. of consideration for sales: means the amount obtained by deducting, from the amount of the refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act (excluding that pertaining to a transfer of specified low-value assets), the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in that paragraph (excluding that pertaining to a transfer of specified low-value assets) by 100/78.

  売上げに係る税抜対価の返還等の金額　法第三十八条第一項に規定する売上げに係る対価の返還等の金額（特定少額資産の譲渡に係るものを除く。）から同項に規定する売上げに係る対価の返還等の金額に係る消費税額（特定少額資産の譲渡に係るものを除く。）に七十八分の百を乗じて算出した金額を控除した金額をいう。

• ChangedCaptionSee the words it replaces

  Method of Retaining Documents Pertaining to Deduction of the Amount of Consumption Tax Where Consumption Tax Is Imposed on Taxable Goods

  No English for the wording before the change.

  課税貨物に消費税が課された場合の消費税額の控除に係る書類の保存方法

• ChangedArticle 61, paragraph (1)See the words it replaces

  A business operator that intends to be subject to the application of Article 40, paragraph (1) of the Act must organize the documents prescribed in paragraph (2) of that Article and retain them (where those documents are electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 49, paragraph (10); the same applies in the following paragraph), limited to retention by a method specified by Ministry of Finance Order), for seven years from the day following the deadline for filing the final return for the taxable period that includes the day on which it came to fall under the case where consumption tax is imposed on taxable goods prescribed in paragraph (1) of that Article, at the place for tax payment of that business operator or at the location of the office, place of business or other equivalent facility relating to the transaction.

  No English for the wording before the change.

  削除法第四十条第一項の規定の適用を受けようとする事業者は、同条第二項に規定する書類を整理し、同条第一項に規定する課税貨物に消費税が課された場合に該当することとなつた日の属する課税期間に係る確定申告書の提出期限の翌日から七年間、これを当該事業者の納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存（当該書類が電磁的記録（第四十九条第十項に規定する電磁的記録をいう。次項において同じ。）である場合にあつては、財務省令で定める方法による保存に限る。）をしなければならない。

• AddedArticle 61, paragraph (2)

  Retention under the preceding paragraph (excluding retention of electronic or magnetic records under that paragraph) during the period on or after the day on which five years have elapsed from the day following the deadline for filing the final return for the taxable period prescribed in the preceding paragraph may be by a method determined by the Minister of Finance.

  前項に規定する課税期間に係る確定申告書の提出期限の翌日から五年を経過した日以後の期間における同項の規定による保存（同項の規定による電磁的記録の保存を除く。）は、財務大臣の定める方法によることができる。

• ChangedArticle 63-2, paragraph (2)See the words it replaces

  Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13 and Article 71, paragraphs (2) and (5) and Article 70-13, in Article 18, paragraph (10), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period)"; in Article 50, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph and paragraph (3))"; in Article 54, paragraph (3), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))"; and in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph)"; and in Article 71, paragraph (2), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))".

  法第四十五条の二第一項の規定の適用がある場合における第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項、第七十条の十三並びに第七十一条第二項及び第五項並びに第七十条の十三の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項及び第三項において同じ。）」と、第五十四条第三項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」とする。

• ChangedArticle 70-3, paragraph (1)See the words it replaces

  A specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies hereinafter in this Chapter) that intends to receive registration is to submit the written application under paragraph (2) of that Article with the documents specified by Ministry of Finance Order attached.

  登録を受けようとする特定国外事業者（法第五十七条の二第五項第一号に規定する特定国外事業者をいう。以下この章において同じ。）は、同条第二項の申請書に財務省令で定める書類を添付して提出するものとする。

• ChangedArticle 70-5, paragraph (1), item (iv)See the words it replaces

  in the case of a foreign business operator other than a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act, the location of its office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan.

  法第五十七条の二第五項第一号に規定する特定国外事業者以外の国外事業者にあつては、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるものの所在地

• AddedArticle 70-15, paragraph (1)

  A specified foreign business operator that intends to receive the registration under Article 57-7, paragraph (1) of the Act is to submit the written application under paragraph (2) of that Article with the documents specified by Ministry of Finance Order attached.

  法第五十七条の七第一項の登録を受けようとする特定国外事業者は、同条第二項の申請書に財務省令で定める書類を添付して提出するものとする。

• AddedArticle 70-16, paragraph (1)

  The matters specified by Cabinet Order prescribed in Article 57-7, paragraph (4) of the Act are the following:

  法第五十七条の七第四項に規定する政令で定める事項は、次に掲げる事項とする。

• AddedArticle 70-16, paragraph (1), item (i)

  name or title, and registration number;

  氏名又は名称及び登録番号

• AddedArticle 70-16, paragraph (1), item (ii)

  date of registration;

  登録年月日

• AddedArticle 70-16, paragraph (1), item (iii)

  in the case of a corporation (excluding an association or foundation without legal personality), the location of its head office or principal office;

  法人（人格のない社団等を除く。）にあつては、本店又は主たる事務所の所在地

• AddedArticle 70-16, paragraph (1), item (iv)

  in the case of a foreign business operator other than a specified foreign business operator, the location of its office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan.

  特定国外事業者以外の国外事業者にあつては、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるものの所在地

• AddedArticle 70-16, paragraph (2)

  Publication under Article 57-7, paragraph (4), (9) or (11) of the Act is to be made by a method of making it available for public inspection using the Internet.

  法第五十七条の七第四項、第九項又は第十一項の規定による公表は、インターネットを利用して公衆の閲覧に供する方法により行うものとする。

• AddedArticle 70-16, paragraph (3)

  The day specified by Cabinet Order prescribed in Article 57-7, paragraph (10), item (i) of the Act is the day 15 days before the first day of the taxable period following the taxable period that includes the day on which the written notification under that item was submitted, counting from that first day.

  法第五十七条の七第十項第一号に規定する政令で定める日は、同号の届出書の提出があつた日の属する課税期間の翌課税期間の初日から起算して十五日前の日とする。

• ChangedArticle 71, paragraph (1)See the words it replaces

  A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) must keep books and record in them, in an orderly and clear manner, the matters specified by Ministry of Finance Order concerning the transfers, etc. of assets or taxable purchases it has carried out or the taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of Article 8-2, paragraph (1) of the Act or other laws or treaties; the same applies hereinafter in this Chapter) from a bonded area.

  事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、帳簿を備え付けてこれにその行つた資産の譲渡等又は課税仕入れ若しくは課税貨物（法第八条の二第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）の保税地域からの引取りに関する財務省令で定める事項を整然と、かつ、明瞭に記録しなければならない。

• ChangedArticle 71, paragraph (2)See the words it replaces

  A business operator prescribed in the preceding paragraph must organize the books recorded pursuant to that paragraph and retain them, for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been finalized; the same applies in paragraph (5)) have elapsed from the day following the last day offollowing the deadline for filing the final return for the taxable period that includes the day on which those books were closed, at the place for tax payment of that business operator or at the location of the office, place of business or other equivalent facility relating to its business.

  前項に規定する事業者は、同項の規定により記録した帳簿を整理し、これをその帳簿の閉鎖の日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。第五項において同じ。）を経過したに係る確定申告書の提出期限の翌日から七年間、当該事業者の納税地又はその事業に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。

• ChangedArticle 71, paragraph (5)See the words it replaces

  Retention of books under paragraph (2) may be by a method determined by the Minister of Finance during the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day offollowing the deadline for filing the final return for the taxable period prescribed in that paragraph, and retention of books under the preceding paragraph may be by such a method during the period on or after the day on which five years have elapsed from the day following the last day of the month following the month that includes the day of import permission prescribed in that paragraph.

  第二項の規定による帳簿の保存は同項に規定する課税期間の末日の翌日から二月を経過したに係る確定申告書の提出期限の翌日から、前項の規定による帳簿の保存は同項に規定する輸入の許可の日の属する月の翌月末日の翌日から、それぞれ五年を経過した日以後の期間においては、財務大臣の定める方法によることができる。

• AddedArticle 71-2, paragraph (1), item (viii)

  the electronic or magnetic record prescribed in Article 61, paragraph (1);

  第六十一条第一項に規定する電磁的記録

• Article 71-2, paragraph (1), item (ix)Was item (viii)Its words stay the same; only its number changes.
• Article 71-2, paragraph (1), item (x)Was item (ix)Its words stay the same; only its number changes.

• ChangedArticle 76, paragraph (4)See the words it replaces

  With respect to the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13, and Article 71, paragraphs (2) and (5) and Article 70-13 to a business operator subject to the application of paragraph (2), the phrase "have elapsed" in Article 18, paragraph (10) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period)"; the phrase "have elapsed" in Article 50, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph and paragraph (3))", and the phrase "that item" with "Article 30, paragraph (9), item (ii) of the Act"; the phrase "have elapsed" in Article 54, paragraph (3) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))"; and the phrase "have elapsed" in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph)"; and the phrase "have elapsed" in Article 71, paragraph (2) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))".

  第二項の規定の適用を受ける事業者に係る第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項、第七十条の十三並びに第七十一条第二項及び第五項並びに第七十条の十三の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、「同号」とあるのは「法第三十条第九項第二号」と、第五十四条第三項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」とする。