Order for Enforcement of the Consumption Tax Act

With respect to the application of Article 58 of the Act to the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality, the books referred to in Article 58 of the Act must also record, in addition to the matters prescribed in that Article, the matters specified by Ministry of Finance Order concerning the specified income prescribed in Article 60, paragraph (4) of the Act and the income set out in the items of Article 75, paragraph (1).

A corporation that has its head office or principal office in a foreign country and that resembles any of the corporations listed in the table in item (i) of Appended Table 3 of the Act must, when it intends to conduct business in Japan, submit to the Minister of Finance a written notification stating an outline of the business to be conducted in Japan and other matters specified by Ministry of Finance Order, attaching its articles of incorporation, articles of endowment, or other documents equivalent thereto.

Where a written notification under the preceding paragraph is submitted, if the Minister of Finance finds that the corporation that submitted that written notification is equivalent to any of the corporations listed in the table in item (i) of Appended Table 3 of the Act, the Minister is to make the designation under item (ii) of Appended Table 3 of the Act.

When the Minister of Finance has made the designation under the preceding paragraph, the Minister gives public notice of it.