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Article 70-3Documents Attached to a Written Application for Registration as a Qualified Invoice Issuer by a Specified Foreign Business Operator
第七十条の三（特定国外事業者に係る適格請求書発行事業者の登録申請書の添付書類）
Changes on (Cabinet Order No. 96 of 2026)
A specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act 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。
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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