Regulation for Enforcement of the Consumption Tax Act

The requirements specified by Ministry of Finance Order prescribed in Article 59-2, paragraph (1) of the Act are that the specified electronic or magnetic records (meaning the specified electronic or magnetic records prescribed in Article 59-2, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (5)) be retained in accordance with requirements equivalent to the requirements set out in the items of Article 5, paragraph (5) (Application of Provisions of Other Acts Concerning National Taxes) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers.

The specified electronic or magnetic records under the preceding paragraph are to be the specified electronic or magnetic records pertaining to matters that form the basis of a return filed after the due date, etc. (meaning a return filed after the due date, etc. prescribed in Article 59-2, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) (limited to those specified electronic or magnetic records in the case where the business operator prescribed in paragraph (1) of that Article has submitted in advance to the district director having jurisdiction over its place for tax payment a written notification stating that, where a return filed after the due date, etc. has been made with respect to the matters recorded in those specified electronic or magnetic records, it will not be subject to the application of that paragraph, and the following matters).

the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);

any other matters for reference.

A business operator referred to in the preceding paragraph that intends to discontinue the non-application of Article 59-2, paragraph (1) of the Act to it in the case where a return filed after the due date, etc. has been made with respect to matters recorded in specified electronic or magnetic records must submit in advance to the district director having jurisdiction over its place for tax payment a written notification stating that fact and the following matters. In this case, when that written notification has been submitted, the written notification under the preceding paragraph ceases to be effective for the taxable periods on or after the taxable period that includes the day on which it was submitted.

the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);

the date on which the written notification under the preceding paragraph was submitted;

any other matters for reference.

A business operator referred to in paragraph (4) that intends to change any of the matters stated in the written notification under that paragraph must submit in advance to the district director having jurisdiction over its place for tax payment a written notification stating that fact and the following matters:

the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, name or title and place for tax payment);

the date on which the written notification under paragraph (4) was submitted;

the matters it intends to change and the content of that change;

any other matters for reference.

In the case where Article 59-2, paragraph (1) of the Act applies, the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to the heavy penalty tax is to carry an additional note that Article 59-2, paragraph (1) of the Act applies to that heavy penalty tax.

The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (3) of the Order are the following:

the applicant's title (including the name of the representative; the same applies hereinafter in this Article and Article 30), place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);

the first day and last day of the taxable period;

the content of the business carried on by the applicant;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (8) of the Order are the following:

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);

with respect to the approval under Article 74, paragraph (1) of the Order, the method of accounting provided for in the laws and regulations or the articles of incorporation, etc. prescribed in that paragraph;

the date on which the approval was received;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (5) of the Order are the following:

the applicant'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 first day and last day of the taxable period;

the content of the business carried on by the applicant;

the taxable sales in the base period for the taxable period that includes the date of application, or the taxable sales in the specified period for that taxable period;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (10) of the Order are the following:

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 period for which the approval under Article 76, paragraph (2), item (iv) of the Order was received;

the date on which the approval under Article 76, paragraph (1) and paragraph (2), item (iv) of the Order was received;

any other matters for reference.

The matters specified by Ministry of Finance Order prescribed in Article 77 of the Order are the following:

the name or title of the counterparty to the specified income prescribed in Article 60, paragraph (4) of the Act or to the income listed in the items of Article 75, paragraph (1) of the Order (hereinafter in this Article referred to as "specified income, etc.");

the date on which the specified income, etc. was received;

the content of the specified income, etc.;

the amount of the specified income, etc.;

the use of the specified income, etc.

Where the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality has received specified income, etc., and the counterparty to that specified income, etc. is unspecified and numerous, the recording of the matters set out in item (i) of the preceding paragraph may be omitted, notwithstanding the provisions of that paragraph.

The matters specified by Ministry of Finance Order prescribed in Article 78, paragraph (1) of the Order are the following:

the notifier's title, the location of its head office or principal office, and the title and location of its offices or places of business in Japan;

the name of the notifier's representative, and the name and address or residence of the person responsible for the business conducted in Japan or for the operation or management of assets located in Japan;

the title of any corporation, among the corporations listed in the table in item (i) of Appended Table 3 of the Act, that is similar to the notifier;

any other matters for reference.