The matters specified by Ministry of Finance Order prescribed in Article 45, paragraph (1), item (viii) of the Act are the following:
法第四十五条第一項第八号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。
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;
当該課税期間の初日及び末日の年月日
any other matters for reference.
その他参考となるべき事項
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;
当該申告書に係る課税期間中に国内において行つた資産の譲渡等の対価の額の合計額の計算に関する明細
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;
当該課税期間の仕入れに係る消費税額の計算に関する明細
any other matters for reference.
その他参考となるべき事項
Changes on (Ministry of Finance Order No. 19 of 2026)
A person who submits the return prescribed in the preceding paragraph that states the shortfall set out in Article 45, paragraph (1), item (v) of the Act must attach to that return, in addition to the documents prescribed in the preceding paragraph, a document stating the following matters:
法第四十五条第一項第五号に掲げる不足額の記載のある前項に規定する申告書を提出する者は、同項に規定する書類のほか、次に掲げる事項を記載した書類を当該申告書に添付しなければならない。
Changes on (Ministry of Finance Order No. 19 of 2026)
the matters set out in Article 27, paragraph (1), item (i) relating to taxable transfers, etc. of assets made in Japan during the taxable period relating to that return (excluding those that are exempt from consumption tax under Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act, or any other provision of laws or treaties (referred to as "export transactions, etc." in the following item) and those that fall under specified transfers, etc. of assets; the same applies hereinafter in this item) and other matters relating to taxable transfers, etc. of assets;
当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの（次号において「輸出取引等」という。）及び特定資産の譲渡等に該当するものを除く。以下この号において同じ。）に係る第二十七条第一項第一号に掲げる事項その他の課税資産の譲渡等に関する事項
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.;
当該課税期間中に行つた輸出取引等に係る第二十七条第一項第一号に掲げる事項その他の輸出取引等に関する事項
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.;
当該課税期間の法第三十条第一項に規定する課税仕入れに係る支払対価の額その他の費用の額及び資産の譲受けに係る取得価額の合計額の明細並びに課税仕入れ等の税額の合計額
the status of acquisition of inventory and adjustment-target fixed assets during that taxable period;
当該課税期間中に行つた棚卸資産及び調整対象固定資産の取得の状況
Moves to item (vii) on (Ministry of Finance Order No. 19 of 2026)
any other matters for reference.
その他参考となるべき事項
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;
当該申告書に係る課税期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額の計算に関する明細
a detailed statement of the calculation of the consumption tax on purchases for that taxable period;
当該課税期間の仕入れに係る消費税額の計算に関する明細
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 7, paragraph (1), item (i)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 11, paragraph (1), item (i)
consumption tax on purchasesmachine translation
「仕入れに係る消費税額」
The consumption tax on purchases as defined in Article 32, paragraph (1), item (i) of the Consumption Tax Act — the tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (1) of that Act deducts — here worked out for the interim filing period (中間申告対象期間).
Short name set inArticle 21, paragraph (2), item (iii)· applies only in this article and in Article 22
amount of tax on taxable purchases, etc. for the taxable periodmachine translation
「当該課税期間の課税仕入れ等の税額」
The amount of tax on taxable purchases, etc. (課税仕入れ等の税額) for the taxable period, as Article 30, paragraph (2) of the Consumption Tax Act uses the term: the consumption tax on the business operator's taxable purchases (課税仕入れ) and specified taxable purchases (特定課税仕入れ) and on taxable goods (課税貨物) it takes out of a bonded area (保税地域) in that period.
Defined inArticle 22, paragraph (2), item (ii)· applies only in this provision and in Article 22, paragraph (3), item (iii)
export transaction, etc.machine translation
「輸出取引等」
A taxable transfer, etc. of assets (課税資産の譲渡等) exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act, or under another law or a treaty, such as an export or a sale at a tax-free shop (輸出物品販売場).
Short name set inArticle 22, paragraph (3), item (i)· applies only in this provision and in Article 22, paragraph (3), item (ii)