Article 70-2Deadline for Filing a Written Application for Registration as a Qualified Invoice Issuer
第七十条の二（適格請求書発行事業者の登録申請書の提出期限）
The date specified by Cabinet Order prescribed in Article 57-2, paragraph (2) of the Act is the day 15 days before the first day of the taxable period prescribed in that paragraph, counting from that first day.
法第五十七条の二第二項に規定する政令で定める日は、同項に規定する課税期間の初日から起算して十五日前の日とする。
Where, with regard to a business operator that has submitted the written application under Article 57-2, paragraph (2) of the Act by the date specified by Cabinet Order prescribed in that paragraph pursuant to the second sentence of that paragraph, registration under paragraph (3) of that Article (meaning the registration under paragraph (1) of that Article; the same applies hereinafter through Article 70-12) is made after the first day of the taxable period prescribed in Article 57-2, paragraph (2) of the Act, the business operator is deemed to have received registration on that day.
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「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