Changes on (Cabinet Order No. 96 of 2026)
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," "transfer, etc. of assets," "specified transfer, etc. of assets," "supply of telecommunications services," "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, transfer, etc. of assets, specified transfer, etc. of assets, supply of telecommunications services, 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」、「資産の譲渡等」、「特定資産の譲渡等」、「電気通信利用役務の提供」、「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、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、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。
In this Cabinet Order, the meanings of the terms set out in the following items are as prescribed respectively in those items.
この政令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
resident: means a resident prescribed in Article 6, paragraph (1), item (v) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949);
居住者 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第五号（定義）に規定する居住者をいう。
non-resident: means a non-resident prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act;
非居住者 外国為替及び外国貿易法第六条第一項第六号に規定する非居住者をいう。
registered government bond: means a national government bond registered under the provisions of the Act on National Government Bonds (Act No. 34 of 1906);
登録国債 国債に関する法律（明治三十九年法律第三十四号）の規定により登録された国債をいう。
national government bonds, etc.: means the securities or bonds set out in Article 2, paragraph (1), items (i) through (v) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), the investment corporation bonds set out in item (xi) of that paragraph, and foreign securities or bonds similar to these (including those whose attribution of rights is determined by entry or record in a transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001)), and registered government bonds.
国債等 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで（定義）に掲げる証券又は債券、同項第十一号に掲げる投資法人債券及びこれらに類する外国の証券又は債券（これらの権利の帰属が社債、株式等の振替に関する法律（平成十三年法律第七十五号）の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。）並びに登録国債をいう。
In this Cabinet Order, "lending of assets" is to include the creation of rights relating to assets and any other act of allowing another person to use assets (excluding, among those acts, those that fall under the supply of telecommunications services).
この政令において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。
In this Cabinet Order, "inheritance" is to include a universal bequest, "heir" is to include a universal legatee, and "decedent" is to include a person who has made a universal bequest.
この政令において「相続」には包括遺贈を含むものとし、「相続人」には包括受遺者を含むものとし、「被相続人」には包括遺贈者を含むものとする。
Read this with the articles around it
interim paymentmachine translation
「中間納付額」
An interim payment as defined in Article 2, paragraph (1), item (xx) of the Consumption Tax Act: the consumption tax payable under Article 48 of that Act on an interim return (中間申告書), or that amount as changed where an amended return (修正申告書) under Article 19, paragraph (3) of the Act on General Rules for National Taxes is filed or a reassessment (更正) under Article 24 or 26 of that Act is made.
Defined inArticle 1, paragraph (1)
residentmachine translation
「居住者」
Throughout this Order, a resident as defined in Article 6, paragraph (1), item (v) of the Foreign Exchange and Foreign Trade Act: an individual with a domicile or residence in Japan, or a corporation with its principal office in Japan; a Japanese branch or other office of a nonresident counts as a resident even where its principal office is abroad.
Defined inArticle 1, paragraph (2), item (i)· applies throughout the law
non-residentmachine translation
「非居住者」
Throughout this Order, a non-resident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act: an individual or corporation that is not a resident (居住者).
Defined inArticle 1, paragraph (2), item (ii)· applies throughout the law
registered government bondmachine translation
「登録国債」
Throughout this Order, a government bond registered under the 1906 law on government bonds (Act No. 34 of 1906).
Defined inArticle 1, paragraph (2), item (iii)· applies throughout the law
national government bonds, etc.machine translation
「国債等」
Throughout this Order, the securities and bonds listed in Article 2, paragraph (1), items (i) to (v) of the Financial Instruments and Exchange Act, investment corporation bonds under item (xi) of that paragraph, similar foreign securities and bonds (including those whose ownership is fixed by entries in transfer account books under the Act on Book-Entry Transfer of Corporate Bonds and Shares), and registered national government bonds (登録国債).
Defined inArticle 1, paragraph (2), item (iv)· applies throughout the law
lending of assetsmachine translation
「資産の貸付け」
Lending of assets, including, wherever this Order uses the words, the creation of a right over an asset and every other act of letting another person use an asset, other than such an act that is a supply of telecommunications services (電気通信利用役務の提供).
Defined inArticle 1, paragraph (3)· applies throughout the law