Regulation for Enforcement of the Consumption Tax Act
消費税法施行規則
Chapter I General Provisions (Articles 13 to 14)
The law as Ministerial Order Partially Amending 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. 30 of 2026) 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.
Article 13第十三条
Matters to Be Stated in the Written Notification to the Effect That the Special Provision on Taxable Periods Will Apply, etc.（課税期間の特例の適用を受ける旨の届出書の記載事項等）
Article 13, paragraph (1)
The written notification prescribed in Article 19, paragraph (1), item (iii) or (iii)-2 of the Act must state the following matters (excluding the matter set out in item (iii) of this paragraph, if the written notification shortens the period prescribed in Article 19, paragraph (1), item (i) of the Act to periods of every three months or periods of every one month):
the date of the first day of the following period prescribed in Article 19, paragraph (2) of the Act;
法第十九条第二項に規定する翌期間の初日の年月日
Article 13, paragraph (1), item (iii)
the date on which the written notification under Article 19, paragraph (1), item (iii) or (iii)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
The written notification prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act must state the following matters (excluding the matter set out in item (v) of this paragraph, if the written notification shortens the period prescribed in Article 19, paragraph (1), item (ii) of the Act to periods of every three months or periods of every one month):
the notifier's name, place for tax payment, and corporate number (for a person who does not have a corporate number, the name 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）
Article 13, paragraph (2), item (ii)
the first day and last day of the business year;
事業年度の開始及び終了の日
Article 13, paragraph (2), item (iii)
each period prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
法第十九条第一項第四号又は第四号の二に定める各期間
Article 13, paragraph (2), item (iv)
the date of the first day of the following period prescribed in Article 19, paragraph (2) of the Act;
法第十九条第二項に規定する翌期間の初日の年月日
Article 13, paragraph (2), item (v)
the date on which the written notification under Article 19, paragraph (1), item (iv) or (iv)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
The written notification prescribed in Article 19, paragraph (3) of the Act to the effect that the person intends to cease to be subject to the application of paragraph (1), item (iii) or (iii)-2 of that Article must state the following matters:
the date on which the written notification under Article 19, paragraph (1), item (iii) or (iii)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
the date following the last day of the taxable period prescribed in Article 19, paragraph (4) of the Act;
法第十九条第四項に規定する課税期間の末日の翌日の年月日
Article 13, paragraph (3), item (iv)
any other matters for reference.
その他参考となるべき事項
Article 13, paragraph (4)
The written notification prescribed in Article 19, paragraph (3) of the Act to the effect that the person intends to cease to be subject to the application of paragraph (1), item (iv) or (iv)-2 of that Article must state the following matters:
the notifier's name, place for tax payment, and corporate number (for a person who does not have a corporate number, the name 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）
Article 13, paragraph (4), item (ii)
each period prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
法第十九条第一項第四号又は第四号の二に定める各期間
Article 13, paragraph (4), item (iii)
the date on which the written notification under Article 19, paragraph (1), item (iv) or (iv)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
the date following the last day of the taxable period prescribed in Article 19, paragraph (4) of the Act;
法第十九条第四項に規定する課税期間の末日の翌日の年月日
Article 13, paragraph (4), item (v)
any other matters for reference.
その他参考となるべき事項
Article 13, paragraph (5)
The written notification prescribed in Article 19, paragraph (3) of the Act to the effect that the business has been discontinued must state the following matters:
法第十九条第三項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。
Article 13, paragraph (5), item (i)
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
Matters to Be Stated in the Written Notification of a Change in a Corporation's Place for Tax Payment（法人の納税地の異動の届出書の記載事項）
Article 14, paragraph (1)
The document relating to the notification prescribed in Article 25 of the Act must state the following matters:
法第二十五条に規定する届出に係る書面には、次に掲げる事項を記載しなければならない。
Article 14, paragraph (1), item (i)
the notifier's name, location of the head office or principal office, and corporate number (for a person who does not have a corporate number, the name and location of the head office or principal office);
the place for tax payment before the change and the place for tax payment after the change;
異動前の納税地及び異動後の納税地
Article 14, paragraph (1), item (iii)
the date on which the change took place;
当該異動があつた年月日
Article 14, paragraph (1), item (iv)
any other matters for reference.
その他参考となるべき事項
Copy link
Coming into force施行
The day a law or an amendment starts to apply. It is often months or years after promulgation, so that people have time to prepare. The Ministry of Justice's English usually says a law "comes into force" or "comes into effect", and sometimes calls the day its "enforcement date". Its "enforcement" more often means the word's other sense, carrying a law out, as in an Order for Enforcement (施行令), the Cabinet Order (政令) that sets out the details for carrying out an Act.