Article 70-12Special Provisions on Delivery of Qualified Invoices, etc. by Intermediaries, etc.
第七十条の十二（媒介者等による適格請求書等の交付の特例）
Where a business operator (limited to a qualified invoice issuer) conducts a taxable transfer, etc. of assets in Japan through a person engaged in business relating to intermediation or brokerage (limited to a qualified invoice issuer; hereinafter in this Article referred to as an "intermediary, etc."), if, by the time of that taxable transfer, etc. of assets, the intermediary, etc. has been notified by that business operator that it has received registration, the intermediary, etc. may, in place of the matters to be stated pursuant to Article 57-4, paragraph (1) of the Act (limited to the part relating to item (i)), the matters to be stated pursuant to paragraph (2) of that Article (limited to the part relating to item (i)) or the matters to be stated pursuant to paragraph (3) of that Article (limited to the part relating to item (i)), deliver or provide, on behalf of that business operator, to the other person that receives that taxable transfer, etc. of assets, a qualified invoice, qualified simplified invoice or qualified return invoice relating to that taxable transfer, etc. of assets stating the name or title of that intermediary, etc. and the registration number of that intermediary, etc. prescribed in Article 57-2, paragraph (4) of the Act (hereinafter through Article 70-14 referred to as a "qualified invoice, etc."), or an electronic or magnetic record relating to the matters to be stated in a qualified invoice, etc. (meaning the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act; the same applies hereinafter in this Article and the following Article). In this case, the intermediary, etc. must retain a copy of that qualified invoice, etc. or that electronic or magnetic record, as specified by Ministry of Finance Order.
事業者（適格請求書発行事業者に限る。）が、媒介又は取次ぎに係る業務を行う者（適格請求書発行事業者に限る。以下この条において「媒介者等」という。）を介して国内において課税資産の譲渡等を行う場合において、当該媒介者等が当該課税資産の譲渡等の時までに当該事業者から登録を受けている旨の通知を受けているときは、当該媒介者等は、当該課税資産の譲渡等を受ける他の者に対し法第五十七条の四第一項（第一号に係る部分に限る。）の規定により記載すべき事項、同条第二項（第一号に係る部分に限る。）の規定により記載すべき事項又は同条第三項（第一号に係る部分に限る。）の規定により記載すべき事項に代えて当該媒介者等の氏名又は名称及び法第五十七条の二第四項の登録番号を記載した当該課税資産の譲渡等に係る適格請求書、適格簡易請求書若しくは適格返還請求書（以下第七十条の十四までにおいて「適格請求書等」という。）又は適格請求書等に記載すべき事項に係る電磁的記録（法第五十七条の四第五項に規定する電磁的記録をいう。以下この条及び次条において同じ。）を当該事業者に代わつて交付し、又は提供することができる。この場合において、当該媒介者等は、財務省令で定めるところにより、当該適格請求書等の写し又は当該電磁的記録を保存しなければならない。
The provisions of Article 57-4, paragraph (4) of the Act apply mutatis mutandis where there is an error in the matters stated in a qualified invoice, etc. delivered by an intermediary, etc. under the application of the preceding paragraph, and the provisions of the second sentence of paragraph (5) of that Article apply mutatis mutandis where there is an error in the matters provided by an intermediary, etc. under the application of the preceding paragraph as an electronic or magnetic record relating to the matters to be stated in a qualified invoice, etc. In this case, the phrase "A qualified invoice issuer" in Article 57-4, paragraph (4) of the Act is deemed to be replaced with "An intermediary, etc. prescribed in Article 70-12, paragraph (1) of the Order for Enforcement of the Consumption Tax Act".
法第五十七条の四第四項の規定は媒介者等が前項の規定の適用を受けて交付した適格請求書等の記載事項に誤りがあつた場合について、同条第五項後段の規定は媒介者等が前項の規定の適用を受けて提供した適格請求書等に記載すべき事項に係る電磁的記録として提供した事項に誤りがあつた場合について、それぞれ準用する。この場合において、同条第四項中「適格請求書発行事業者」とあるのは、「消費税法施行令第七十条の十二第一項に規定する媒介者等」と読み替えるものとする。
Where an intermediary, etc. has, pursuant to paragraph (1), delivered a qualified invoice, etc. on behalf of the business operator referred to in that paragraph, or provided an electronic or magnetic record relating to the matters to be stated in a qualified invoice, etc., the intermediary, etc. must promptly deliver or provide to that business operator a copy of that qualified invoice, etc. or that electronic or magnetic record.
Where a business operator that has given the notification under paragraph (1) ceases to be a qualified invoice issuer, that business operator must promptly notify the intermediary, etc. that received the notification to that effect.
Where a business operator (limited to a qualified invoice issuer) conducts a taxable transfer, etc. of assets in Japan by a compulsory liquidation procedure prescribed in Article 2, item (xii) (Definitions) of the National Tax Collection Act (Act No. 147 of 1959) through an enforcement agency (meaning the enforcement agency prescribed in item (xiii) of that Article; the same applies hereinafter in this Article), the enforcement agency may, in place of the matters to be stated pursuant to Article 57-4, paragraph (1) of the Act (limited to the part relating to item (i)), deliver or provide, on behalf of that business operator, to the other person that receives that taxable transfer, etc. of assets, a qualified invoice relating to that taxable transfer, etc. of assets stating the name of that enforcement agency and that it is subject to the application of this paragraph, or an electronic or magnetic record relating to the matters to be stated in a qualified invoice. In this case, the enforcement agency must retain a copy of that qualified invoice or that electronic or magnetic record, as specified by Ministry of Finance Order.
事業者（適格請求書発行事業者に限る。）が、国税徴収法（昭和三十四年法律第百四十七号）第二条第十二号（定義）に規定する強制換価手続により執行機関（同条第十三号に規定する執行機関をいう。以下この条において同じ。）を介して国内において課税資産の譲渡等を行う場合には、当該執行機関は、当該課税資産の譲渡等を受ける他の者に対し法第五十七条の四第一項（第一号に係る部分に限る。）の規定により記載すべき事項に代えて当該執行機関の名称及びこの項の規定の適用を受ける旨を記載した当該課税資産の譲渡等に係る適格請求書又は適格請求書に記載すべき事項に係る電磁的記録を当該事業者に代わつて交付し、又は提供することができる。この場合において、当該執行機関は、財務省令で定めるところにより、当該適格請求書の写し又は当該電磁的記録を保存しなければならない。
The provisions of paragraphs (2) and (3) apply mutatis mutandis to an enforcement agency that is subject to the application of the preceding paragraph.
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the delivery of qualified invoices, etc. by an intermediary, etc. or an enforcement agency are specified by Ministry of Finance Order.
Read this with the articles around it
qualified invoicemachine translation
「適格請求書」
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business operator to which it makes a taxable transfer, etc. of assets (課税資産の譲渡等) in Japan, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate with the rate applied, the consumption tax amount, and the recipient's name.
Defined inArticle 46, paragraph (1), item (i)
qualified simplified invoicemachine translation
「適格簡易請求書」
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) may give instead of a qualified invoice (適格請求書) for taxable transfers in retail and other businesses a Cabinet Order (政令) sets, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate, and the consumption tax amount or the rate applied.
Defined inArticle 46, paragraph (1), item (ii)
qualified return invoicemachine translation
「適格返還請求書」
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business when it refunds or reduces the price of a sale (売上げに係る対価の返還等), stating the issuer's name and registration number, the dates of the refund and of the original sale, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive refund total for each tax rate, and the consumption tax on it or the rate applied.
Defined inArticle 52, paragraph (1)
registrationmachine translation
「登録」
In Articles 70-2 to 70-12, registration as a qualified invoice issuer (適格請求書発行事業者) under Article 57-2, paragraph (1) of the Consumption Tax Act.
Defined inArticle 70-2, paragraph (2)· applies only in this provision and in Articles 70-2 to 70-12
intermediary, etc.machine translation
「媒介者等」
In Article 70-12, a person who acts as an intermediary or agent (媒介又は取次ぎ) in a business operator's taxable transfers, etc. of assets (課税資産の譲渡等) in Japan, limited to a qualified invoice issuer (適格請求書発行事業者), who may issue qualified invoices in the business operator's place.
Short name set inArticle 70-12, paragraph (1)· applies only in this article
qualified invoice, etc.machine translation
「適格請求書等」
In Articles 70-12 to 70-14, a qualified invoice (適格請求書), qualified simplified invoice (適格簡易請求書) or qualified return invoice (適格返還請求書) that an intermediary, etc. (媒介者等) issues in place of the business operator, bearing the intermediary's own name and registration number.
Short name set inArticle 70-12, paragraph (1)· applies only in this provision and in Articles 70-12 to 70-14
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 70-12, paragraph (1)· applies only in this article and in Article 70-13
enforcement agencymachine translation
「執行機関」
An enforcement agency as defined in Article 2 of the National Tax Collection Act: the administrative agency or other body carrying out a delinquent tax collection procedure (滞納処分), a court (or, in some small-claims enforcement, a court clerk), a court execution officer (執行官) or a bankruptcy trustee.
Defined inArticle 70-12, paragraph (5)· applies only in this article