Article 26-9, paragraph (1)
The matters specified by Ministry of Finance Order prescribed in Article 70-14, paragraph (2) of the Order are the following:
令第七十条の十四第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
This text is not in force yetIt on 1 April 2028, in 17 months
Read the text in force →Regulation for Enforcement of the Consumption Tax Act
消費税法施行規則
Chapter IV Miscellaneous Provisions (Articles 26-9 to 26-11)
The law as Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 19 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 26-9第二十六条の九
Matters to Be Stated in Written Notification of Delivery of Qualified Invoices, etc. by an Executive Partner, etc.（業務執行組合員による適格請求書等の交付の届出書の記載事項等）
Article 26-9, paragraph (1), item (i)
the notifier's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)), place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
届出者の氏名又は名称（代表者の氏名を含む。以下この号、次項第一号及び第三項第一号において同じ。）、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
Article 26-9, paragraph (1), item (ii)
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
Article 26-9, paragraph (1), item (iii)
the names or titles and registration numbers of all partners of that voluntary partnership, etc.;
当該任意組合等の全ての組合員の氏名又は名称及び登録番号
Article 26-9, paragraph (1), item (iv)
the content of the business, and the duration, of that voluntary partnership, etc.;
当該任意組合等の事業の内容及び存続期間
Article 26-9, paragraph (1), item (v)
any other matters for reference.
その他参考となるべき事項
Article 26-9, paragraph (2)
A written notification under Article 70-14, paragraph (3) of the Order must state the following matters:
令第七十条の十四第三項の規定による届出書には、次に掲げる事項を記載しなければならない。
Article 26-9, paragraph (2), item (i)
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
Article 26-9, paragraph (2), item (ii)
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
Article 26-9, paragraph (2), item (iii)
the details of the change;
変更の内容
Article 26-9, paragraph (2), item (iv)
any other matters for reference.
その他参考となるべき事項
Article 26-9, paragraph (3)
A written notification under Article 70-14, paragraph (4) of the Order must state the following matters:
令第七十条の十四第四項の規定による届出書には、次に掲げる事項を記載しなければならない。
Article 26-9, paragraph (3), item (i)
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
Article 26-9, paragraph (3), item (ii)
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
Article 26-9, paragraph (3), item (iii)
the date on which the liquidation of that voluntary partnership, etc. was completed;
当該任意組合等の清算が結了した年月日
Article 26-9, paragraph (3), item (iv)
any other matters for reference.
その他参考となるべき事項
Article 26-10第二十六条の十Caption added
Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.
特定少額資産販売事業者の登録申請書の記載事項等
Article 26-10, paragraph (1)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
The matters specified by Ministry of Finance Order prescribed in Article 57-7, paragraph (2) of the Act are the following:
法第五十七条の七第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
Article 26-10, paragraph (1), item (i)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
the applicant's name or title (including the name of the representative; the same applies hereinafter in this Article, except in the following item) (for a foreign business operator, limited to that written in Japanese and English; 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 (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
申請者の氏名又は名称（代表者の氏名を含む。次号を除き、以下この条において同じ。）（国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。）、納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この号において「住所等」という。）とが異なる場合には、納税地及び住所等（国外事業者にあつては、日本語及び英語で記載されたものに限る。）。以下この号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
Article 26-10, paragraph (1), item (ii)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
where the applicant is a specified foreign business operator, a statement to that effect, the name or title of the tax representative, and the title and location of the tax representative's office;
申請者が特定国外事業者である場合には、その旨並びに税務代理人の氏名又は名称並びに事務所の名称及び所在地
Article 26-10, paragraph (1), item (iii)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
where the applicant is a foreign business operator other than a specified foreign business operator, the location of the office or similar place relating to transfers, etc. of assets conducted in Japan;
申請者が特定国外事業者以外の国外事業者である場合には、国内において行う資産の譲渡等に係る事務所等の所在地
Article 26-10, paragraph (1), item (iv)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
any other matters for reference.
その他参考となるべき事項
Article 26-10, paragraph (2)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
A written notification under Article 57-7, paragraph (8) of the Act must state the following matters:
法第五十七条の七第八項の規定による届出書には、次に掲げる事項を記載しなければならない。
Article 26-10, paragraph (2), item (i)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
the notifier's name or title, place for tax payment, registration number (meaning the registration number prescribed in Article 57-7, paragraph (4) of the Act; the same applies hereinafter in this item and in item (i) of the following paragraph), and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);
届出者の氏名又は名称、納税地、登録番号（法第五十七条の七第四項の登録番号をいう。以下この号及び次項第一号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称、納税地及び登録番号）
Article 26-10, paragraph (2), item (ii)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
the details of the change;
変更の内容
Article 26-10, paragraph (2), item (iii)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
any other matters for reference.
その他参考となるべき事項
Article 26-10, paragraph (3)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
A written notification under Article 57-7, paragraph (10), item (i) of the Act must state the following matters:
法第五十七条の七第十項第一号の規定による届出書には、次に掲げる事項を記載しなければならない。
Article 26-10, paragraph (3), item (i)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
the notifier's name or title, place for tax payment, registration number, and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);
届出者の氏名又は名称、納税地、登録番号及び法人番号（法人番号を有しない者にあつては、氏名又は名称、納税地及び登録番号）
Article 26-10, paragraph (3), item (ii)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
a statement requesting the cancellation of the registration under Article 57-7, paragraph (1) of the Act;
法第五十七条の七第一項の登録の取消しを求める旨
Article 26-10, paragraph (3), item (iii)（特定少額資産販売事業者の登録申請書の記載事項等）Matters to Be Stated in Written Application for Registration of Sellers of Specified Low-Value Assets, etc.Added
any other matters for reference.
その他参考となるべき事項
Article 26-11第二十六条の十一Caption added
Documents Attached to a Written Application for Registration as a Seller of Specified Low-Value Assets by a Specified Foreign Business Operator
特定国外事業者に係る特定少額資産販売事業者の登録申請書の添付書類
Article 26-11, paragraph (1)（特定国外事業者に係る特定少額資産販売事業者の登録申請書の添付書類）Documents Attached to a Written Application for Registration as a Seller of Specified Low-Value Assets by a Specified Foreign Business OperatorAdded
The documents specified by Ministry of Finance Order prescribed in Article 70-15 of the Order are the following documents:
令第七十条の十五に規定する財務省令で定める書類は、次に掲げる書類とする。
Article 26-11, paragraph (1), item (i)（特定国外事業者に係る特定少額資産販売事業者の登録申請書の添付書類）Documents Attached to a Written Application for Registration as a Seller of Specified Low-Value Assets by a Specified Foreign Business OperatorAdded
a document certifying that the tax representative has authority for tax agency regarding the applicant's consumption tax;
税務代理人が申請者の消費税に関する税務代理の権限を有することを証する書面
Article 26-11, paragraph (1), item (ii)（特定国外事業者に係る特定少額資産販売事業者の登録申請書の添付書類）Documents Attached to a Written Application for Registration as a Seller of Specified Low-Value Assets by a Specified Foreign Business OperatorAdded
other documents for reference.
その他参考となるべき書類
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