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Chapter IV Miscellaneous Provisions (Articles 27-2 to 32)
The law as Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 22 of 2025) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The electronic or magnetic records specified by Ministry of Finance Order prescribed in Article 71-2, paragraph (1), item (ix) of the Order are the electronic or magnetic records prescribed in Article 5, paragraph (4) and the electronic or magnetic records prescribed in Article 16, paragraph (4).
令第七十一条の二第一項第九号に規定する財務省令で定める電磁的記録は、第五条第四項に規定する電磁的記録及び第十六条第四項に規定する電磁的記録とする。
With respect to matters recorded in electronic or magnetic records, among the electronic or magnetic records listed in Article 71-2, paragraph (1), items (i) through (viii) of the Order or the electronic or magnetic records prescribed in the preceding paragraph, that are retained in the form of a document prepared by outputting those electronic or magnetic records pursuant to the provisions of Article 5, paragraph (6), Article 6-4, paragraph (6), Article 15-5, paragraph (2), Article 16, paragraph (6), Article 26-7, paragraph (3) or Article 26-8, paragraph (2), or the provisions of Article 36-2, paragraph (4) (Certification, etc. of Being a Foreign Diplomatic Mission, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957), Article 59-2, paragraph (1) of the Act does not apply.
令第七十一条の二第一項第一号から第八号までに掲げる電磁的記録又は前項に規定する電磁的記録のうち、第五条第六項、第六条の四第六項、第十五条の五第二項、第十六条第六項、第二十六条の七第三項若しくは第二十六条の八第二項の規定又は租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第三十六条の二第四項（外国公館等であることの証明等）の規定に基づき、当該電磁的記録を出力することにより作成した書面で保存されている場合における当該電磁的記録に記録された事項については、法第五十九条の二第一項の規定は、適用しない。
The requirements specified by Ministry of Finance Order prescribed in Article 59-2, paragraph (1) of the Act are that the specified electronic or magnetic records (meaning the specified electronic or magnetic records prescribed in Article 59-2, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (5)) be retained in accordance with requirements equivalent to the requirements set out in the items of Article 5, paragraph (5) (Application of Provisions of Other Acts Concerning National Taxes) 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.
法第五十九条の二第一項に規定する財務省令で定める要件は、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第五条第五項各号（他の国税に関する法律の規定の適用）に掲げる要件に準ずる要件に従つて特定電磁的記録（法第五十九条の二第一項に規定する特定電磁的記録をいう。次項及び第五項において同じ。）の保存を行うこととする。
The specified electronic or magnetic records under the preceding paragraph are to be the specified electronic or magnetic records pertaining to matters that form the basis of a return filed after the due date, etc. (meaning a return filed after the due date, etc. prescribed in Article 59-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) (limited to those specified electronic or magnetic records in the case where the business operator prescribed in paragraph (1) of that Article has submitted in advance to the district director having jurisdiction over its place for tax payment a written notification stating that, where a return filed after the due date, etc. has been made with respect to the matters recorded in those specified electronic or magnetic records, it will not be subject to the application of that paragraph, and the following matters).
前項の特定電磁的記録は、期限後申告等（法第五十九条の二第一項に規定する期限後申告等をいう。以下この項及び次項において同じ。）の基因となる事項に係る特定電磁的記録（同条第一項の事業者が、あらかじめ、当該特定電磁的記録に記録された事項に関し期限後申告等があつた場合には同項の規定の適用を受けない旨及び次に掲げる事項を記載した届出書を、その納税地を所轄する税務署長に提出している場合における当該特定電磁的記録に限る。）とする。
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
any other matters for reference.
その他参考となるべき事項
A business operator referred to in the preceding paragraph that intends to discontinue the non-application of Article 59-2, paragraph (1) of the Act to it in the case where a return filed after the due date, etc. has been made with respect to matters recorded in specified electronic or magnetic records must submit in advance to the district director having jurisdiction over its place for tax payment a written notification stating that fact and the following matters. In this case, when that written notification has been submitted, the written notification under the preceding paragraph ceases to be effective for the taxable periods on or after the taxable period that includes the day on which it was submitted.
前項の事業者は、特定電磁的記録に記録された事項に関し期限後申告等があつた場合において法第五十九条の二第一項の規定の適用を受けないことをやめようとするときは、あらかじめ、その旨及び次に掲げる事項を記載した届出書を、その納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、その提出があつた日の属する課税期間以後の課税期間については、前項の届出書は、その効力を失う。
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
the date on which the written notification under the preceding paragraph was submitted;
前項の届出書を提出した年月日
any other matters for reference.
その他参考となるべき事項
A business operator referred to in paragraph (4) that intends to change any of the matters stated in the written notification under that paragraph must submit in advance to the district director having jurisdiction over its place for tax payment a written notification stating that fact and the following matters:
第四項の事業者は、同項の届出書に記載した事項の変更をしようとする場合には、あらかじめ、その旨及び次に掲げる事項を記載した届出書を、その納税地を所轄する税務署長に提出しなければならない。
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
the date on which the written notification under paragraph (4) was submitted;
第四項の届出書を提出した年月日
the matters it intends to change and the content of that change;
変更をしようとする事項及び当該変更の内容
any other matters for reference.
その他参考となるべき事項
In the case where Article 59-2, paragraph (1) of the Act applies, 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 (Act No. 66 of 1962) relating to the heavy penalty tax is to carry an additional note that Article 59-2, paragraph (1) of the Act applies to that heavy penalty tax.
法第五十九条の二第一項の規定の適用がある場合における重加算税に係る国税通則法（昭和三十七年法律第六十六号）第三十二条第三項（賦課決定）に規定する賦課決定通知書には、当該重加算税について法第五十九条の二第一項の規定の適用がある旨を付記するものとする。
The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (3) of the Order are the following:
令第七十四条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
the applicant's title (including the name of the representative; the same applies hereinafter in this Article and Article 30), place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
申請者の名称（代表者の氏名を含む。以下この条及び第三十条において同じ。）、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
the first day and last day of the taxable period;
課税期間の初日及び末日
the content of the business carried on by the applicant;
申請者の行う事業の内容
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (8) of the Order are the following:
令第七十四条第八項に規定する財務省令で定める事項は、次に掲げる事項とする。
the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
with respect to the approval under Article 74, paragraph (1) of the Order, the method of accounting provided for in the laws and regulations or the articles of incorporation, etc. prescribed in that paragraph;
令第七十四条第一項の承認に係る同項に規定する法令又は定款等に定める会計の処理の方法
the date on which the approval was received;
当該承認を受けた年月日
any other matters for reference.
その他参考となるべき事項
In 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) in the case where Article 76, paragraph (2) of the Order applies, the phrase "have elapsed" in Article 5, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in paragraph (3))", the phrase "have elapsed" in Article 8, paragraph (5) and Article 9, paragraph (7) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act))", the phrase "have elapsed" in Article 16, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in the following paragraph and paragraph (3))", the phrase "have elapsed" in Article 19 is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act))", and the phrase "have elapsed" in Article 26-7, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in paragraph (4))".
令第七十六条第二項の規定の適用がある場合における第五条第一項及び第三項、第八条第五項、第九条第七項、第十六条第一項から第三項まで、第十九条並びに第二十六条の七第一項及び第四項の規定の適用については、第五条第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第三項において同じ。）」と、第八条第五項及び第九条第七項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第十六条第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、第十九条中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第二十六条の七第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第四項において同じ。）」とする。
The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (5) of the Order are the following:
令第七十六条第五項に規定する財務省令で定める事項は、次に掲げる事項とする。
the applicant's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
申請者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
the first day and last day of the taxable period;
課税期間の初日及び末日
the content of the business carried on by the applicant;
申請者の行う事業の内容
the taxable sales in the base period for the taxable period that includes the date of application, or the taxable sales in the specified period for that taxable period;
申請日の属する課税期間の基準期間における課税売上高又は当該課税期間の特定期間における課税売上高
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (10) of the Order are the following:
令第七十六条第十項に規定する財務省令で定める事項は、次に掲げる事項とする。
the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
the period for which the approval under Article 76, paragraph (2), item (iv) of the Order was received;
令第七十六条第二項第四号の承認を受けた期間
the date on which the approval under Article 76, paragraph (1) and paragraph (2), item (iv) of the Order was received;
令第七十六条第一項及び第二項第四号の承認を受けた年月日
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 77 of the Order are the following:
令第七十七条に規定する財務省令で定める事項は、次に掲げる事項とする。
the name or title of the counterparty to the specified income prescribed in Article 60, paragraph (4) of the Act or to the income listed in the items of Article 75, paragraph (1) of the Order (hereinafter in this Article referred to as "specified income, etc.");
法第六十条第四項に規定する特定収入又は令第七十五条第一項各号に掲げる収入（以下この条において「特定収入等」という。）に係る相手方の氏名又は名称
the date on which the specified income, etc. was received;
特定収入等を受けた年月日
the content of the specified income, etc.;
特定収入等の内容
the amount of the specified income, etc.;
特定収入等の金額
the use of the specified income, etc.
特定収入等の使途
Where the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality has received specified income, etc., and the counterparty to that specified income, etc. is unspecified and numerous, the recording of the matters set out in item (i) of the preceding paragraph may be omitted, notwithstanding the provisions of that paragraph.
法第六十条第四項に規定する国若しくは地方公共団体、法別表第三に掲げる法人、公益信託受託事業者又は人格のない社団等が特定収入等を受けた場合において、当該特定収入等に係る相手方が不特定かつ多数であるときは、前項第一号に掲げる事項については、同項の規定にかかわらず、その記録を省略することができる。
The matters specified by Ministry of Finance Order prescribed in Article 78, paragraph (1) of the Order are the following:
令第七十八条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
the notifier's title, the location of its head office or principal office, and the title and location of its offices or places of business in Japan;
届出者の名称及び本店又は主たる事務所の所在地並びに国内にある事務所又は事業所の名称及び所在地
the name of the notifier's representative, and the name and address or residence of the person responsible for the business conducted in Japan or for the operation or management of assets located in Japan;
届出者の代表者の氏名並びに国内において行う事業又は国内にある資産の経営若しくは管理の責任者の氏名及び住所又は居所
the title of any corporation, among the corporations listed in the table in item (i) of Appended Table 3 of the Act, that is similar to the notifier;
法別表第三第一号の表に掲げる法人のうち、届出者に類似するものの名称
any other matters for reference.
その他参考となるべき事項