Regulation for Enforcement of the Consumption Tax Act

A written notification prescribed in Article 57, paragraph (1) of the Act must state, in the cases listed in the following items, the matters specified in the relevant item.

in the case set out in Article 57, paragraph (1), item (i) of the Act: the following matters:

the notifier's name or title (including the name of the representative; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (referred to as "address, etc." in (a)), the place for tax payment and the address, etc.; the same applies in (a)), 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 content of the business carried on by the notifier;

where the notifier is a corporation, the days on which the business year begins and ends;

the first day and last day of the taxable period;

the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (i) of the Act;

the taxable sales in the base period for the taxable period prescribed in (e) (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article and Article 30) or the taxable sales in the specified period for that taxable period (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act, and, where Article 9-2, paragraph (3) of the Act applies, the total amount prescribed in paragraph (3) of that Article; the same applies in Article 30);

any other matters for reference;

in the case set out in Article 57, paragraph (1), item (ii) of the Act: 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 first day and last day of the taxable period;

the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii) of the Act;

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

any other matters for reference;

in the case set out in Article 57, paragraph (1), item (ii)-2 of the Act: the following matters:

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

the content of the business carried on by the notifier;

the first day and last day of the taxable period;

the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii)-2 of the Act;

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

the day of the purchase, etc. of a high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act in connection with the application of that paragraph, as a result of which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii)-2 of the Act, and the particulars of the high-value specified asset relating to that application (meaning the high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act; the same applies in (f)); the day on which the notifier came to fall under the case prescribed in Article 36, paragraph (1) or (3) of the Act in connection with the application of Article 12-4, paragraph (2) of the Act, and the particulars of the high-value specified asset or adjustment-target self-constructed high-value asset (meaning the adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Act; the same applies in (g)) relating to that application; or the first day and last day of the taxable period in which the notifier came to fall under the case prescribed in Article 12-4, paragraph (3) of the Act in connection with the application of Article 12-4, paragraph (3) of the Act, and the total amount prescribed in Article 25-5, paragraph (4) of the Order for that taxable period;

in the case where the notifier is subject to the application of Article 12-4, paragraph (1) of the Act with respect to a self-constructed high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act, or is subject to the application of Article 12-4, paragraph (2) of the Act with respect to an adjustment-target self-constructed high-value asset, the scheduled time of completion of the construction, etc. prescribed in Article 12-4, paragraph (1) of the Act of that self-constructed high-value specified asset or that adjustment-target self-constructed high-value asset;

any other matters for reference;

in the case set out in Article 57, paragraph (1), item (iii) of the Act: 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;

in the case set out in Article 57, paragraph (1), item (iv) of the Act: the following matters:

the notifier's name, address or residence, and individual number (for a person who has no individual number, the name and address or residence);

the name and place for tax payment of the individual business operator who died;

the date on which that individual business operator died;

any other matters for reference;

in the case set out in Article 57, paragraph (1), item (v) of the Act: the following matters:

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);

the title and place for tax payment of the corporation that was extinguished through a merger;

the date on which that corporation was extinguished through a merger;

any other matters for reference.

In the case where the obligation to pay consumption tax has ceased to be exempted under Article 10, paragraph (1) or (2) of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in item (i) of the preceding paragraph:

the decedent's name and place for tax payment;

the content of the business carried on by the decedent;

the decedent's taxable sales in the base period for the taxable period prescribed in item (i), (e) of the preceding paragraph.

In the case where the obligation to pay consumption tax has ceased to be exempted under Article 11 of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in paragraph (1), item (i):

the title and place for tax payment of the merged corporation;

the content of the business carried on by the merged corporation;

the merged corporation's taxable sales in the period corresponding to the base period for the taxable period prescribed in paragraph (1), item (i), (e).

In the case where the obligation to pay consumption tax has ceased to be exempted under Article 12, paragraphs (1) through (6) of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in paragraph (1), item (i):

the title or place for tax payment of the split-off parent corporation or split-off subsidiary corporation prescribed in Article 12, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "split-off parent corporation, etc.") or of the splitting corporation or successor corporation in a company split prescribed in paragraph (5) of that Article (hereinafter in this paragraph referred to as the "splitting corporation, etc.");

the content of the business carried on by that split-off parent corporation, etc. or splitting corporation, etc.;

the taxable sales of that split-off parent corporation, etc. or splitting corporation, etc. in the period corresponding to the base period for the taxable period prescribed in paragraph (1), item (i), (e).

In the case where a business operator has come to be a newly established corporation prescribed in Article 12-2, paragraph (1) of the Act (hereinafter in this paragraph referred to as a "newly established corporation"), the written notification prescribed in Article 57, paragraph (2) of the Act must state the following matters:

the notifier's title, place for tax payment (if the place for tax payment differs from the location of the head office or principal office, the place for tax payment and the location of the head office or principal office; the same applies hereinafter in this item and in items (i) and (vii) of the following paragraph), and corporate number (for a person that has no corporate number, the title and place for tax payment);

the content of the business carried on by the notifier;

the date of establishment (for a foreign corporation to which Article 12-2, paragraph (3) of the Act applies (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act; the same applies in item (iii) of the following paragraph), the date of establishment and the date on which it commenced the business relating to taxable transfers, etc. of assets in Japan);

the days on which the business year begins and ends;

the date on which the business year began in which the notifier came to be a newly established corporation;

the amount of capital or contribution as of the first day of the business year prescribed in the preceding item;

any other matters for reference.

In the case where a business operator has come to be a specified newly founded corporation prescribed in Article 12-3, paragraph (1) of the Act (hereinafter in this paragraph referred to as a "specified newly founded corporation"), the written notification prescribed in Article 57, paragraph (2) of the Act must state the following matters:

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);

the content of the business carried on by the notifier;

the date of establishment (for a foreign corporation to which Article 12-3, paragraph (5) of the Act applies, the date of establishment and the date on which it commenced the business relating to taxable transfers, etc. of assets in Japan);

the days on which the business year begins and ends;

the date on which the business year began in which the notifier came to be a specified newly founded corporation;

the taxable sales of a person for whom the amount calculated, as provided by Cabinet Order, as taxable sales in the period corresponding to the base period prescribed in Article 12-3, paragraph (1) of the Act exceeds 500 million yen, or the gross revenue of a person for whom the amount calculated, as provided by Cabinet Order, as gross revenue in the period corresponding to the base period prescribed in Article 12-3, paragraph (1) of the Act exceeds 5 billion yen;

the name or title and place for tax payment of the person prescribed in the preceding item (for a person that is an individual other than an individual business operator, the address or residence);

any other matters for reference.