Regulation for Enforcement of the Consumption Tax Act

The matters specified by Ministry of Finance Order prescribed in Article 42, paragraph (1), item (ii), paragraph (4), item (ii), and paragraph (6), item (ii) of the Act are the following:

the dates of the first day and last day of the taxable period concerned;

the dates of the first day and last day of the interim filing period prescribed in Article 43, paragraph (1) of the Act;

any other matters for reference.

The written notification prescribed in Article 42, paragraph (8) 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 dates of the first day and last day of the six-month interim filing period (meaning the six-month interim filing period prescribed in Article 42, paragraph (6) of the Act; the same applies hereinafter in this paragraph and the following paragraph) the last day of which first arrives on or after the day on which the written notification is submitted;

the dates of the first day and last day of the taxable period immediately preceding the taxable period that includes the six-month interim filing period prescribed in the preceding item;

any other matters for reference.

The written notification prescribed in Article 42, paragraph (9) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (8) 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 dates of the first day and last day of the six-month interim filing period the last day of which first arrives on or after the day on which the written notification is submitted;

any other matters for reference.

The written notification prescribed in Article 42, paragraph (9) 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 43, paragraph (1), item (v) of the Act are the matters set out in the items of Article 20, paragraph (1).

A person who submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph must attach to that interim return a document stating the following matters:

a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (2), item (i) of the following Article) during the interim filing period prescribed in Article 43, paragraph (1) of the Act relating to that interim return (hereinafter in this Article referred to as the "interim filing period");

a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act for that interim filing period;

a detailed statement of the calculation of the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act for that interim filing period (hereinafter in this Article and the following Article referred to as "consumption tax on purchases");

any other matters for reference.

For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph, notwithstanding the provisions of the preceding paragraph, the business operator must attach to that interim return a document stating the following matters:

a detailed statement of the calculation of the amount of consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act, for the interim filing period relating to that interim return;

a detailed statement of the calculation of the consumption tax on purchases for that interim filing period;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 45, paragraph (1), item (viii) of the Act are the following:

the filer'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 dates of the first day and last day of the taxable period concerned;

any other matters for reference.

A person who submits the return under Article 45, paragraph (1) of the Act or the return under Article 46, paragraph (1) of the Act must attach to those returns a document stating the following matters:

a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan during the taxable period relating to the return;

a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. for the taxable period (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies in item (iii) of the following paragraph);

a detailed statement of the calculation of the consumption tax on purchases for the taxable period;

any other matters for reference.

the matters set out in Article 27, paragraph (1), item (i) relating to export transactions, etc. carried out during that taxable period and other matters relating to export transactions, etc.;

the details of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Act and other expenses, and of the acquisition costs relating to the acquisition of assets, for that taxable period, and the total amount of tax on taxable purchases, etc.;

the status of acquisition of inventory and adjustment-target fixed assets during that taxable period;

any other matters for reference.

For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits a return under Article 45, paragraph (1) of the Act, notwithstanding the preceding two paragraphs, the business operator must attach to that return a document stating the following matters:

a detailed statement of the calculation of the amount of consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act, for the taxable period relating to that return;

a detailed statement of the calculation of the consumption tax on purchases for that taxable period;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 63, paragraph (1) of the Order are the following:

the decedent's name and place for tax payment at the time of death;

for each heir, the name, domicile or residence, individual number, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 (Intestate Shares; Share of an Heir Taking per Stirpes; Designation of a Person's Share of the Estate by Will) of the Civil Code, and value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 of that Code, and value of the property obtained by inheritance or bequest);

if the heir has made a qualified acceptance, a statement to that effect;

if there are two or more heirs, the amount of consumption tax equivalent to the amount calculated by apportioning the amount of consumption tax set out in Article 45, paragraph (1), item (iv) of the Act (where item (vi) of that paragraph applies, the amount of consumption tax set out in that item) according to the share of inheritance of each heir in item (ii).

Where a return prescribed in Article 63, paragraph (2) of the Order is submitted by the method under the proviso to that paragraph, that return is not required to state, among the matters set out in item (ii) of the preceding paragraph, the individual number of another heir whose name is added pursuant to the proviso to Article 63, paragraph (2) of the Order.

The provisions of the preceding two paragraphs apply mutatis mutandis where, pursuant to the provisions of Article 63, paragraph (5) of the Order, an heir prescribed in that paragraph submits a return under Article 42, paragraph (1), (4) or (6) of the Act (including a return under those provisions that states the matters set out in the items of Article 43, paragraph (1) of the Act).