Regulation for Enforcement of the Consumption Tax Act

The matters specified by Ministry of Finance Order prescribed in Article 57-2, paragraph (2) of the Act are the following:

the applicant's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)) (for a foreign business operator, limited to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);

where the applicant is a specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies in the following item), a statement to that effect, the name or title of the tax representative (meaning a tax representative prescribed in item (ii), (a) of that paragraph; the same applies in item (i) of the following Article), and the title and location of the tax representative's office;

where the applicant is a foreign business operator other than a specified foreign business operator, the location of the office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan (referred to as an "office or similar place" in Article 26-7, paragraph (1) and Article 26-9);

any other matters for reference.

A written notification under Article 57-2, paragraph (8) of the Act must state the following matters:

the notifier's name or title, place for tax payment, registration number (meaning the registration number prescribed in Article 57-2, paragraph (4) of the Act; the same applies hereinafter in this Article and in Article 26-9, paragraph (1), item (iii)), and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);

the details of the change;

any other matters for reference.

A written notification under Article 57-2, paragraph (10), item (i) of the Act must state the following matters:

the notifier's name or title, place for tax payment, registration number, and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);

a statement requesting the cancellation of the registration under Article 57-2, paragraph (1) of the Act;

any other matters for reference.

A written notification under Article 57-3, paragraph (1) of the Act must state the following matters:

the notifier's name, address or residence, and individual number (for a person that has no individual number, the name and address or residence);

the name, place for tax payment and registration number of the individual business operator who died;

the date on which that individual business operator died;

any other matters for reference.

The documents specified by Ministry of Finance Order prescribed in Article 70-3 of the Order are the following documents:

a document (meaning the document prescribed in Article 57-2, paragraph (6), item (ii), (c) of the Act) certifying that the tax representative has authority for tax agency (meaning the tax agency prescribed in Article 57-2, paragraph (5), item (ii), (a) of the Act) regarding the applicant's consumption tax;

other documents for reference.

The taxable periods specified by Ministry of Finance Order prescribed in Article 70-4 of the Order are the following taxable periods:

the taxable period that includes the day on which a business operator (excluding a business operator to which Article 57-3, paragraph (3) of the Act applies) commenced a business relating to taxable transfers, etc. of assets in Japan;

in the case where a corporation has succeeded, through a merger (excluding a case where a corporation is established through the merger), to the business of a merged corporation that had received the registration under Article 57-2, paragraph (1) of the Act: the taxable period that includes the day on which that merger took place;

in the case where a corporation has succeeded, through an absorption-type company split, to the business of a splitting corporation that had received the registration under Article 57-2, paragraph (1) of the Act: the taxable period that includes the day on which that absorption-type company split took place.

The entities specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (ii), (b) of the Order are an agricultural producers' cooperative corporation prescribed in Article 72-6 (Legal Personality) of the Agricultural Co-operatives Act (Act No. 132 of 1947) and, as entities equivalent to the cooperative prescribed in (b) of that item, a business cooperative prescribed in Article 3, item (i) (Types) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) and a federation of cooperatives prescribed in item (iii) of that Article that is organized by such business cooperatives.

The method specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (ii), (b) of the Order is a method whereby, in settling with the members and other constituents of the cooperative prescribed in (b) of that item the amount of consideration for the transfer by that cooperative of the agricultural, forestry and fishery products prescribed in (b) of that item, the settlement is made on the basis of an amount calculated at a price obtained by averaging, for each type, quality, grade or other category of those agricultural, forestry and fishery products, the amount of consideration for their transfer over a fixed period.

The taxable transfers, etc. of assets specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (iii) of the Order are the following taxable transfers, etc. of assets:

among taxable transfers, etc. of assets conducted by means of a vending machine or automatic service machine, those for which the tax-inclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act relating to that taxable transfer, etc. of assets is less than 30,000 yen;

postal services and freight transportation prescribed in Article 1 (Purpose of this Act) of the Postal Act (Act No. 165 of 1947) for which the sole consideration is postage stamps, etc. prescribed in Appended Table 2, item (iv), (a) of the Act (limited to those relating to postal items and freight posted in a mailbox prescribed in Article 38, paragraph (1) (Installation of Mailboxes) of the Postal Act).

An intermediary, etc. (meaning an intermediary, etc. prescribed in Article 70-12, paragraph (1) of the Order; the same applies in the following paragraph and paragraph (3)) or enforcement agency (meaning an enforcement agency prescribed in Article 70-12, paragraph (5) of the Order; the same applies in the following paragraph and paragraph (3)) must organize copies of the qualified invoices, etc. delivered pursuant to Article 70-12, paragraph (1) of the Order (meaning the qualified invoices, etc. prescribed in Article 70-12, paragraph (1) of the Order; the same applies in the following paragraph) or of the qualified invoices delivered pursuant to Article 70-12, paragraph (5) of the Order (meaning the qualified invoices prescribed in Article 57-4, paragraph (1) of the Act; the same applies in the following paragraph), or the electronic or magnetic records relating to the matters to be stated in those documents that it has provided (meaning electronic or magnetic records prescribed in Article 57-4, paragraph (5) of the Act; hereinafter the same applies in this Article), and retain them at its place for tax payment or at the location of the office or similar place relating to the transaction, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finalized) have elapsed from the day following the last day of the taxable period that includes the day on which it delivered or provided them.

An intermediary, etc. that has provided electronic or magnetic records relating to the matters to be stated in qualified invoices, etc. pursuant to Article 70-12, paragraph (1) of the Order, or an enforcement agency that has provided electronic or magnetic records relating to the matters to be stated in qualified invoices pursuant to Article 70-12, paragraph (5) of the Order, is to retain those electronic or magnetic records by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.

Notwithstanding the preceding two paragraphs, an intermediary, etc. or enforcement agency that retains electronic or magnetic records pursuant to those provisions may adopt the method of retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition). In this case, that intermediary, etc. or enforcement agency must organize and retain that document at the place where it is to be retained pursuant to paragraph (1), for the period for which it is to be retained pursuant to that paragraph.

The retention under paragraph (1) (excluding the retention of electronic or magnetic records under that paragraph) during the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in that paragraph may be by a method specified by the Minister of Finance.