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on 1 October 2027, in 11 months

Regulation for Enforcement of the Consumption Tax Act

消費税法施行規則（しょうひぜいほうせこうきそく）

Amended by

Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc.

消費税法施行規則等の一部を改正する省令

The whole text as amended, on e-Gov

The same amending law also changes

4 provisions in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

4 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 5 · Transitional Measures Concerning Matters to Be Stated in a Written Application for Registration as a Seller of Specified Low-Value Assets附則第五条（特定少額資産販売事業者の登録申請書の記載事項に関する経過措置）

4 added
Read it in the amended law
  • AddedSupplementary Provisions, Article 5, paragraph (1)

    Where a business operator that intends to receive registration under Article 57-7, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 3 of the Amending Act (hereinafter in this Article referred to as the "New Act") (limited to a business operator that is to be subject to the application of Article 21, paragraph (4) of the Supplementary Provisions of the Amending Act) submits the written application under Article 57-7, paragraph (2) of the New Act, it must also state the following matters in that written application:

    改正法第三条の規定による改正後の消費税法（以下この条において「新法」という。）第五十七条の七第一項の登録を受けようとする事業者（改正法附則第二十一条第四項の規定の適用を受けることとなる事業者に限る。）が、新法第五十七条の七第二項の申請書を提出する場合には、当該申請書に次に掲げる事項を併せて記載しなければならない。

  • AddedSupplementary Provisions, Article 5, paragraph (1), item (i)

    where the applicant has an individual number (meaning the individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies hereinafter in this item), the individual number;

    申請者が個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。以下この号において同じ。）を有する場合には、個人番号

  • AddedSupplementary Provisions, Article 5, paragraph (1), item (ii)

    the content of the business conducted by the applicant;

    申請者の行う事業の内容

  • AddedSupplementary Provisions, Article 5, paragraph (1), item (iii)

    where the applicant is a corporation, the dates of the beginning and end of the business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act.

    申請者が法人である場合には、消費税法第二条第一項第十三号に規定する事業年度の開始及び終了の日