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Article 15-7Scope of Identity Verification Documents, etc.

第十五条の七(本人確認書類の範囲等)

Changes on (Ministry of Finance Order No. 19 of 2026)

The documents specified by Ministry of Finance Order prescribed in Article 30, paragraph (11) of the Act are the documents set out in each of the following items in accordance with the categories of persons set out in those items (including copies of those documents and electronic or magnetic records relating to those documents provided by the person (meaning electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies hereinafter in this Chapter), and limited to those that bear or record the person's name or title and address or residence or the location of the head office or principal office):

法第三十条第十一項に規定する財務省令で定めるものは、次の各号に掲げる者の区分に応じ当該各号に定める書類(当該書類の写し及びその者から提供を受けた当該書類に係る電磁的記録(電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号(定義)に規定する電磁的記録をいう。以下この章において同じ。)を含み、その者の氏名又は名称及び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の記載又は記録のあるものに限る。)とする。

an individual having an address in Japan: any of the following documents of that individual:

国内に住所を有する個人 当該個人の次に掲げるいずれかの書類

an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures that is valid on the date of the taxable purchase;

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第二条第七項(定義)に規定する個人番号カードでその課税仕入れの日において有効なもの

a copy of the certificate of residence or a certificate of the matters stated in the certificate of residence (meaning a document certifying the address, name, date of birth, and other matters in the Basic Resident Register of the head of a local government), prepared within one year before the date of the taxable purchase;

住民票の写し又は住民票の記載事項証明書(地方公共団体の長の住民基本台帳の住所、氏名、生年月日その他の事項を証する書類をいう。)で、その課税仕入れの日前一年以内に作成されたもの

a copy of the supplementary record of the family register or a certificate of seal impression, prepared within one year before the date of the taxable purchase;

戸籍の附票の写し又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの

a qualification confirmation certificate for national health insurance, health insurance, mariners insurance, medical care for the latter-stage elderly, the National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book;

国民健康保険、健康保険、船員保険、後期高齢者医療、国家公務員共済組合、地方公務員共済組合若しくは私立学校教職員共済制度の資格確認書、介護保険の被保険者証又は健康保険日雇特例被保険者手帳

a child rearing allowance certificate, a Maternal and Child Health Handbook, a physical disability certificate, a rehabilitation handbook (meaning a handbook, containing a description of the degree of disability and other matters of the person, issued by the prefectural governor, or by the head of a designated city under or of a core city under , to a person determined to have an intellectual disability by a child guidance center or an intellectual disability rehabilitation counseling center prescribed in , for the purpose of promoting the welfare of persons with intellectual disabilities), a mental disability health and welfare handbook, or a war-wounded and sick persons handbook;

児童扶養手当証書、母子健康手帳、身体障害者手帳、療育手帳(知的障害者の福祉の充実を図るため、児童相談所又は(更生援護の実施者)に規定する知的障害者更生相談所において知的障害と判定された者に対して都道府県知事又は(指定都市の権能)の指定都市若しくは(中核市の権能)の中核市の長から支給される手帳で、その者の障害の程度その他の事項の記載のあるものをいう。)、精神障害者保健福祉手帳又は戦傷病者手帳

a driver's license prescribed in Article 92, paragraph (1) (Issuance of Licenses) of the Road Traffic Act (Act No. 105 of 1960) (limited to one that is valid on the date of the taxable purchase), or a driving record certificate prescribed in Article 105-2, paragraph (1) (Driving Record Certificates and Recording of Driving Record Information) of that Act (limited to one in the form of Appended Form 19-3-9 of the Regulation for Enforcement of the Road Traffic Act (Order of the Prime Minister's Office No. 60 of 1960));

道路交通法(昭和三十五年法律第百五号)第九十二条第一項(免許証の交付)に規定する運転免許証(その課税仕入れの日において有効なものに限る。)又は同法第百五条の二第一項(運転経歴証明書及び運転経歴情報の記録)に規定する運転経歴証明書(の様式によるものに限る。)

a passport that is valid on the date of the taxable purchase;

旅券でその課税仕入れの日において有効なもの

a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Income Tax Act) (limited to one bearing a receipt date or issue date that falls within one year before the date of the taxable purchase);

国税若しくは地方税の領収証書、納税証明書若しくは社会保険料(所得税法第七十四条第二項(社会保険料控除)に規定する社会保険料をいう。)の領収証書(領収日付又は発行年月日の記載のあるもので、その日がその課税仕入れの日前一年以内のものに限る。)

in addition to the documents set out in (a) through (i), a document issued or granted by a government agency or any other similar document, prepared within one year before the date of the taxable purchase (for one with a period of validity or an expiration date, one that is valid on that date);

イからリまでに掲げる書類のほか、官公署から発行され、又は発給された書類その他これらに類するもので、その課税仕入れの日前一年以内に作成されたもの(有効期間又は有効期限のあるものにあつては、同日において有効なもの)

an individual who does not have an address in Japan: any of the documents of that individual set out in (c) through (f), (h), or (i) of the preceding item;

国内に住所を有しない個人 当該個人の前号ハからヘまで、チ又はリに掲げるいずれかの書類

a domestic corporation (meaning a corporation that has its head office or principal office in Japan, and excluding an association or foundation without legal personality and the trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in items (v) and (vi)) of a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in paragraph (1) of that Article; the same applies in items (v) and (vi))): any of the following documents of that domestic corporation:

内国法人(国内に本店又は主たる事務所を有する法人をいい、人格のない社団等及び法人課税信託等(法第十五条第一項に規定する法人課税信託等をいう。第五号及び第六号において同じ。)の受託事業者(同条第三項に規定する受託事業者をいう。第五号及び第六号において同じ。)を除く。) 当該内国法人の次に掲げるいずれかの書類

a certificate of registered matters relating to the registration of establishment of that domestic corporation (if the domestic corporation has not registered its establishment, a document of the head of the administrative organ with jurisdiction over that domestic corporation certifying its name and the location of its head office or principal office) or a certificate of seal impression, prepared within one year before the date of the taxable purchase;

当該内国法人の設立の登記に係る登記事項証明書(当該内国法人が設立の登記をしていないときは、当該内国法人を所轄する行政機関の長の当該内国法人の名称及び本店又は主たる事務所の所在地を証する書類)又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの

the documents set out in (i) or (j) of item (i);

第一号リ又はヌに掲げる書類

an association or foundation without legal personality (limited to one that has its principal office in Japan): any of the following documents of that association or foundation without legal personality:

人格のない社団等(国内に主たる事務所を有するものに限る。) 当該人格のない社団等の次に掲げるいずれかの書類

the articles of incorporation, endowment act, rules, or bylaws of that association or foundation without legal personality (limited to those containing provisions on the name and the location of the principal office), which contain an entry certifying that its representative or administrator is that of that association or foundation without legal personality;

当該人格のない社団等の定款、寄附行為、規則又は規約(名称及び主たる事務所の所在地に関する事項の定めがあるものに限る。)で、その代表者又は管理人の当該人格のない社団等のものである旨を証する事項の記載のあるもの

the documents set out in (i) or (j) of item (i);

第一号リ又はヌに掲げる書類

a foreign corporation (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act, and excluding a trustee business operator of a trust subject to corporate taxation, etc.): any of the following documents of that foreign corporation:

外国法人(法人税法第二条第四号(定義)に規定する外国法人をいい、法人課税信託等の受託事業者を除く。) 当該外国法人の次に掲げるいずれかの書類

a certificate of registered matters relating to the registration of that foreign corporation prescribed in Article 933, paragraph (1) (Registration of a Foreign Company) of the Companies Act (Act No. 86 of 2005) or Article 37, paragraph (1) (Registration of Foreign Corporations) of the Civil Code (Act No. 89 of 1896), or a certificate of seal impression, prepared within one year before the date of the taxable purchase;

当該外国法人の会社法(平成十七年法律第八十六号)第九百三十三条第一項(外国会社の登記)若しくは民法(明治二十九年法律第八十九号)第三十七条第一項(外国法人の登記)に規定する登記に係る登記事項証明書又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの

the documents set out in (i) or (j) of item (i);

第一号リ又はヌに掲げる書類

the documents set out in the preceding items, in accordance with the categories set out in those items, of the trustee of that trust subject to corporate taxation, etc. (limited to those bearing the trustee's name or title and its address or the location of its head office or principal office);

当該法人課税信託等の受託者の前各号に掲げる区分に応じ当該各号に定める書類(当該受託者の氏名又は名称及び住所又は本店若しくは主たる事務所の所在地の記載のあるものに限る。)

the trust terms or other similar documents of that trust subject to corporate taxation, etc. (limited to those bearing the name of that trust subject to corporate taxation, etc. and the location of the business office, office, or similar place in which it is entrusted).

当該法人課税信託等の信託約款その他これに類する書類(当該法人課税信託等の名称及び当該法人課税信託等の信託された営業所、事務所その他これらに準ずるものの所在地の記載のあるものに限る。)

Identity documents (meaning identity verification documents prescribed in Article 30, paragraph (11) of the Act; the same applies in the following paragraph) include a qualified invoice (meaning a qualified invoice prescribed in Article 57-4, paragraph (1) of the Act; the same applies hereinafter in this paragraph) delivered by the counterparty to the taxable purchase prescribed in Article 30, paragraph (11) of the Act, or an electronic or magnetic record of matters to be stated in a qualified invoice provided by that counterparty.

本人確認書類(法第三十条第十一項に規定する本人確認書類をいう。次項において同じ。)には、同条第十一項に規定する課税仕入れの相手方から交付を受けた適格請求書(法第五十七条の四第一項に規定する適格請求書をいう。以下この項において同じ。)又は提供を受けた適格請求書に記載すべき事項に係る電磁的記録を含むものとする。

Where a taxable purchase prescribed in Article 30, paragraph (11) of the Act is made through a person who engages in intermediation, brokerage, or agency (hereinafter in this paragraph referred to as "intermediation, etc."), the identity verification documents to be retained under paragraph (11) of that Article are the identity verification documents of the counterparty to the taxable purchase and of the person engaging in the intermediation, etc.; provided, however, that where a taxable purchase made through a person engaging in intermediation, etc. is made through a transaction on a commodity market prescribed in , or through a transaction on a financial instruments exchange market prescribed in Article 2, paragraph (17) (Definitions) of the Financial Instruments and Exchange Act (limited to one on which market derivatives transactions prescribed in paragraph (21) of that Article relating to commodities prescribed in paragraph (24), item (iii)-3 of that Article are conducted), the identity verification documents to be retained under Article 30, paragraph (11) of the Act are the identity verification documents of the person engaging in the intermediation, etc. of that taxable purchase.

法第三十条第十一項に規定する課税仕入れが媒介、取次ぎ又は代理(以下この項において「媒介等」という。)を行う者を介して行われる場合における同条第十一項の規定により保存することとなる本人確認書類は、当該課税仕入れの相手方及び当該媒介等を行う者の本人確認書類とする。ただし、媒介等を行う者を介して行われる課税仕入れが、(定義)に規定する商品市場における取引により行われる場合及び金融商品取引法第二条第十七項(定義)に規定する取引所金融商品市場(同条第二十四項第三号の三に規定する商品に係る同条第二十一項に規定する市場デリバティブ取引が行われるものに限る。)における取引により行われる場合における法第三十条第十一項の規定により保存することとなる本人確認書類は、当該課税仕入れの媒介等を行う者の本人確認書類とする。

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