一a case where a taxable purchase falls under any of the following taxable purchases (limited to where the books prescribed in Article 30, paragraph (7) of the Act state that the purchase falls under one of the following taxable purchases and state the address or location of the counterparty to that taxable purchase (excluding that pertaining to a person designated by the Commissioner of the National Tax Agency)):

イa taxable purchase pertaining to a taxable transfer, etc. of assets listed in Article 70-9, paragraph (2), item (i) received from another person;

ロa taxable purchase for which a ticket of admission or other document pertaining to the taxable purchase that states the matters listed in the items of Article 57-4, paragraph (2) of the Act (excluding item (ii)) was collected, at the time of receiving the taxable transfer, etc. of assets pertaining to that taxable purchase, by the qualified invoice issuer making that taxable transfer, etc. of assets (excluding a taxable purchase listed in (a));

ハa taxable purchase, where the asset pertaining to it falls under any of the following assets (limited to where that asset falls under inventory (excluding consumables)):

（１）secondhand goods that a business operator that engages in the secondhand goods business prescribed in Article 2, paragraph (2) (Definitions) of the Secondhand Goods Business Act (Act No. 108 of 1949) and is a secondhand goods dealer prescribed in paragraph (3) of that Article has purchased from another person (excluding a qualified invoice issuer; the same applies in (c)), being those prescribed in paragraph (1) of that Article (including those specified by Ministry of Finance Order as equivalent thereto);

（２）pledged goods the ownership of which a business operator that engages in the pawnbroker business prescribed in Article 1, paragraph (1) (Definitions) of the Pawnbroker Business Act (Act No. 158 of 1950) and is a pawnbroker prescribed in paragraph (2) of that Article has acquired from another person under Article 18, paragraph (1) (Acquisition and Disposition of Forfeited Pledged Goods) of that Act;

（３）a building that a business operator that engages in the Real Estate Brokerage prescribed in Article 2, item (ii) (Definitions of terms) of the Real Estate Brokerage Act (Act No. 176 of 1952) and is a Real Estate Broker prescribed in item (iii) of that Article has purchased from another person, being a building prescribed in item (ii) of that Article;

（４）specified metal scrap that a business operator that engages in the specified metal scrap purchasing business prescribed in Article 2, item (iv) (Definitions) of the Act on the Prevention of the Disposal of Stolen Specified Metal Articles, etc. (Act No. 75 of 2025) and has submitted the notification under Article 3, paragraph (1) (Notification of Specified Metal Scrap Purchasing Business) of that Act has purchased from another person, being specified metal scrap (meaning specified metal scrap prescribed in Article 2, item (iii) of that Act; the same applies in (5));

（５）recycled resources, etc. (meaning recycled resources prescribed in Article 2, paragraph (4) (Definitions) of the Act on the Promotion of Effective Utilization of Resources (Act No. 48 of 1991) and recycled parts prescribed in paragraph (5) of that Article, excluding those that fall under specified metal scrap) that a business operator engaged in the recycled resources wholesale business or another business of making taxable purchases of recycled resources, etc. from unspecified and numerous persons has purchased from another person;

ニin addition to those listed in (a) through (c), a taxable purchase specified by Ministry of Finance Order as one for which it is difficult to receive delivery or provision of invoices, etc. (meaning the invoices, etc. prescribed in Article 30, paragraph (7) of the Act);

二a case where the amount of tax on taxable purchases, etc. relates to a specified taxable purchase.

一the name of the person who prepared the document;

二the name of the counterparty to the taxable purchase and its registration number (meaning the registration number prescribed in Article 57-2, paragraph (4) of the Act; the same applies in paragraph (6), item (i));

三the date on which the taxable purchase was made (where the document is prepared collectively for taxable purchases made within a certain period within the range of the taxable period, that certain period);

四the details of the asset or services relating to the taxable purchase (where the taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate);

五the total amount of consideration paid for taxable purchases, classified by each different tax rate, and the applicable tax rate (meaning the applicable tax rate prescribed in Article 57-4, paragraph (1), item (iv) of the Act; the same applies in paragraph (6), item (iv));

六the amount of consumption tax, etc. (meaning the amount calculated by multiplying the amount of consideration paid for taxable purchases by 10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person), and where a fraction of less than one yen arises in that amount, the amount after that fraction has been dealt with).

一the name and registration number of the person who prepared the document;

二the date on which the taxable transfer, etc. of assets was conducted (where the document is prepared collectively for taxable transfers, etc. of assets conducted within a certain period within the scope of a taxable period, that certain period);

三the particulars of the assets relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);

四the total amount, classified by each different tax rate, of the tax-exclusive price (meaning the tax-exclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act) or the tax-inclusive price (meaning the tax-inclusive price prescribed in that item) pertaining to the taxable transfer, etc. of assets, and the applicable tax rate;

五the amount of consumption tax, etc. (meaning the amount calculated in accordance with Article 57-4, paragraph (1), item (v) of the Act);

六the name of the business operator that receives the document.

一a document certifying that import permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act (referred to as "import permission" in items (iii), (vii) and (viii) and Article 71, paragraph (4)) has been granted;

二a document certifying that a special return has been submitted;

三in the case where taxable goods have been taken out of a bonded area before import permission with the approval of the director-general of a customs house under Article 73, paragraph (1) (Taking Out of Goods Before Import Permission) of the Customs Act, a document certifying that the approval under that paragraph has been granted;

四the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes (in the case listed in paragraph (1), item (i) of that Article, the written notice of tax payment);

五the document that is deemed to be a written notice of assessment and determination pursuant to Article 7, paragraph (9) (Payment, etc. of National Consumption Tax on Postal Items) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, namely the written document under paragraph (1) of that Article pertaining to a postal item under that paragraph;

六in the case where a postal item has been received before payment of consumption tax with the approval of the director-general of a customs house under Article 77, paragraph (6) (Payment, etc. of Customs Duty on Postal Items) of the Customs Act as applied mutatis mutandis pursuant to Article 7, paragraph (10) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods, a document certifying that the approval under that provision has been granted;

七a document certifying that an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes (limited to one submitted after import permission) has been submitted;

八a written notice of reassessment prescribed in Article 28, paragraph (1) (Procedures for Reassessment or Determination) of the Act on General Rules for National Taxes (limited to one pertaining to a reassessment under that paragraph made after import permission) or a written notice of determination;

九a document certifying that the proceeds of a public sale or sale under Article 85, paragraph (1) (Appropriation and Deposit of Proceeds of Public Sale, etc.) of the Customs Act have been appropriated.