Regulation for Enforcement of the Consumption Tax Act

The written notification prescribed in Article 37, paragraph (1) of the Act must state the following matters:

the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

the nature of the business conducted by the notifier and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;

the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

the taxable sales in the base period for the next taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article and the following Article);

any other matters for reference.

The written notification prescribed in Article 37, paragraph (5) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (1) of that Article must state the following matters:

the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

the date of the day following the last day of the taxable period prescribed in Article 37, paragraph (7) of the Act;

any other matters for reference.

The written notification prescribed in Article 37, paragraph (5) of the Act to the effect that the business has been discontinued must state the following matters:

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);

the date on which the business was discontinued;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 57-2, paragraph (3) of the Order are the matters specified in each of the following items according to the categories set out in those items:

a business operator seeking the approval prescribed in Article 57-2, paragraph (1) of the Order, the following matters:

the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;

the taxable sales in the base period for the taxable period for which the applicant seeks to have Article 37, paragraph (1) of the Act apply;

any other matters for reference;

a business operator seeking the approval prescribed in Article 57-2, paragraph (2) of the Order, the following matters:

the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

the taxable sales in the base period for the taxable period for which the applicant seeks to cease to have Article 37, paragraph (1) of the Act apply;

any other matters for reference.

A business operator subject to the application of Article 37, paragraph (1) of the Act must, where it has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act, make an additional entry in the books prescribed in Article 58-2, paragraph (1) of the Order of the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order relating to that refund, etc. of consideration for sales.

The matters specified by Ministry of Finance Order prescribed in Article 37-2, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) are the matters specified in each of the following items according to the categories set out in those items:

a business operator seeking the approval prescribed in Article 37-2, paragraph (1) of the Act, the following matters:

the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;

the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (1) of the Act apply;

the taxable sales in the base period for the taxable period prescribed in (c);

the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (1) of the Act occurred and ceased;

any other matters for reference;

a business operator seeking the approval prescribed in Article 37-2, paragraph (6) of the Act, the following matters:

the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (6) of the Act apply;

the taxable sales in the base period for the taxable period prescribed in (b);

the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred and ceased;

any other matters for reference.

The facts specified by Ministry of Finance Order prescribed in Article 59, item (iv) of the Order are the following facts:

the fact that a claim has been written off because the effect of the resolution to change rights prescribed in Article 3, paragraph (1) (Confirmation by a Designated Confirmation Investigation Body) of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025) has arisen pursuant to the provisions of Article 28, paragraph (1) (Effect of Resolution to Change Rights) or Article 29 (Effect of Resolution to Change Rights Where Consent of All Voting Right Holders Has Been Obtained) of that Act;

the fact that a claim has been written off by a decision reached through consultation among persons concerned that is not made through liquidation procedures under laws and regulations and that is any of the following:

a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;

a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in (a);

the fact that, in a case where the debtor's state of excess of liabilities has continued for a considerable period and it is found that the debtor is unable to repay its debts, a release from the debts has been granted to that debtor in writing;

the fact that, where any of the following facts has arisen with respect to a debtor, a business operator has accounted for, as a bad debt, the balance obtained by deducting the memorandum value from the amount of the claim held against that debtor:

where one year or more has elapsed from the time when transactions with a debtor with whom continuous transactions were conducted were suspended because of a deterioration in the debtor's asset status, ability to pay, etc. (or, where the last due date of repayment or the time of the last repayment is on or after the time when the transactions were suspended, the latest of those times) (excluding a case where there is collateral for the claim);

where the total amount of the claims that a business operator holds against debtors in the same area is less than the travel expenses and other costs required for collecting them, and there has been no repayment despite having demanded payment from the debtor.

A business operator seeking to have Article 39, paragraph (1) of the Act apply must organize documents evidencing that the facts prescribed in that paragraph have arisen with respect to the claim prescribed in that paragraph, and retain them at the place for tax payment or the location of the office, place of business, 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 determined) have elapsed from the day following the last day of the taxable period that includes the day on which it became unable to collect as prescribed in that paragraph.