Regulation for Enforcement of the Consumption Tax Act

With respect to the application of Article 5, paragraphs (1) and (3), Article 8, paragraph (5), Article 9, paragraph (7), Article 16, paragraphs (1) through (3), Article 19, and Article 26-7, paragraphs (1) and (4) where Article 45-2, paragraph (1) of the Act applies, the phrase "the day on which two months have elapsed" in Article 5, paragraph (1) is deemed to be replaced with "the day on which two months have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in paragraph (3))", the phrase "the day on which two months have elapsed" in Article 8, paragraph (5) and Article 9, paragraph (7) with "the day on which two months have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period)", the phrase "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined; the same applies in the following paragraph and paragraph (3)) have elapsed" in Article 16, paragraph (1) with "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined; the same applies in the following paragraph and paragraph (3)) have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in the following paragraph and paragraph (3))", the phrase "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined) have elapsed" in Article 19 with "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined) have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period)", and the phrase "have elapsed" in Article 26-7, paragraph (1) with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in paragraph (4))".

Where a business operator prescribed in Article 46-2, paragraph (1) of the Act seeks to provide, pursuant to that paragraph, the matters stated in a return or the matters stated in attached documents prescribed in that paragraph (hereinafter in this Article referred to respectively as "matters stated in a return" or "matters stated in attached documents") using an electronic data processing system (meaning the electronic data processing system prescribed in that paragraph; the same applies hereinafter in this Article and the following Article), the notification and other procedures are to be in accordance with the provisions of Article 4, paragraphs (1) through (3), (6) and (7) (Prior Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 71 of 2003).

The notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. the provisions of which are followed pursuant to the preceding paragraph, must be made, where a business operator (excluding a trustee business operator prescribed in Article 15, paragraph (3) of the Act) comes to fall under a case set out in the following items, within one month (within two months in the case set out in item (iii)) from the day specified in the relevant item:

where the amount of capital or contributions of a business operator that is a corporation (excluding a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act) (excluding a business operator that is exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes to exceed 100 million yen: the day on which it comes to exceed that amount;

where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act comes to be no longer subject to the application of the main clause of Article 9, paragraph (1) of the Act: the first day of the taxable period for which it is no longer subject to that application;

where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act (excluding a business operator that is exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) is newly established: the day of its establishment.

The method specified by Ministry of Finance Order prescribed in Article 46-2, paragraph (1) of the Act is, according to the categories of matters set out in the following items, the method specified in the relevant item:

matters stated in a return: the method of entering and transmitting those matters stated in a return using an electronic data processing system;

matters stated in attached documents: the following methods:

the method of entering and transmitting those matters stated in attached documents using an electronic data processing system;

the method of transmitting, using an electronic data processing system, an electronic or magnetic record prescribed in Article 3, item (vii) (Definitions) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) that has been created by reading a document stating those matters stated in attached documents with a scanner or by a similar method (limited to one that has been read or created by those methods so as to satisfy the requirements set out in the items of Article 5, paragraph (2) (Applications, etc. by Means of Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.) (limited to the case where the method set out in (a) cannot be used on the computer used by the National Tax Agency).

The provision of matters stated in a return or matters stated in attached documents that a business operator prescribed in Article 46-2, paragraph (1) of the Act makes using an electronic data processing system pursuant to that paragraph must be made as provided in Article 5, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..

The file format for the transmission of matters stated in a return or matters stated in attached documents by the methods specified in the items of paragraph (3) is to be specified by the Commissioner of the National Tax Agency.

Where a business operator prescribed in Article 46-2, paragraph (1) of the Act provides matters stated in a return or matters stated in attached documents using an electronic data processing system pursuant to that paragraph, the business operator must make its title clear in accordance with the provisions of Article 6, paragraph (1) (excluding the portion relating to item (iv)) (Measures to Make Clear Name, etc. in Applications, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..

In addition to what is provided for in the preceding paragraphs, the necessary matters concerning procedures relating to the use of an electronic data processing system and the details of the procedures are as provided separately.

The matters specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are the following:

the applicant's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);

the day on which circumstances arose that make it difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason;

any other matters for reference.

The documents specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are documents that make clear that it is difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason.

The matters specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (8) of the Act are the following:

the applicant's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);

the day on which the approval under Article 46-3, paragraph (1) of the Act was obtained or the day on which that approval is deemed to have been given;

the reason for seeking to cease the application of Article 46-3, paragraph (1) of the Act;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 47, paragraph (1), item (iii) of the Act and paragraph (2) of that Article are the following:

the filer's name or title and domicile, residence, or location of the head office or principal office (referred to as "address, etc." in the following Article), or the location of the office, place of business, or other similar place relating to the taking out of the taxable goods (referred to as "office, etc. for taking out goods" in that Article);

the location of the bonded area from which the goods are taken out;

the name of the country from which the taxable goods were shipped;

any other matters for reference.

The provisions of Article 23, paragraph (1) apply mutatis mutandis where an heir prescribed in Article 63, paragraph (6) of the Order submits a special return pursuant to the provisions of that paragraph. In this case, the phrase "the name, domicile or residence, individual number" in Article 23, paragraph (1), item (ii) is deemed to be replaced with "the name, domicile or residence", and the phrase "value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 of that Code, and value of the property obtained by inheritance or bequest)" with "value of the property obtained by inheritance or bequest".

The written application prescribed in Article 51, paragraph (1) of the Act must state the following matters:

the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;

the date of submission of the return under Article 47, paragraph (1) of the Act (excluding the case under paragraph (3) of that Article) relating to the taxable goods for which an extension of the due date for payment is sought, and the number of that return;

the last day of the period for which an extension of the due date for payment is sought;

the amount of consumption tax for which an extension of the due date for payment is sought;

any other matters for reference.

The written application prescribed in Article 51, paragraph (2) of the Act must state the following matters:

the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;

the specified month for which an extension of the due date for payment is sought (meaning the specified month prescribed in Article 51, paragraph (2) of the Act);

the last day of the period for which an extension of the due date for payment is sought;

the total amount of consumption tax for which an extension of the due date for payment is sought;

any other matters for reference.

The written application prescribed in Article 51, paragraph (3) or (4) of the Act must state the following matters:

the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;

the date of submission of the special return relating to the taxable goods for which an extension of the due date for payment is sought, and the number of that special return;

the last day of the period for which an extension of the due date for payment is sought;

the amount of consumption tax for which an extension of the due date for payment is sought;

any other matters for reference.