Regulation for Enforcement of the Consumption Tax Act

一a person aged 60 or more;

二a person under 60 years of age who has received the Certification of Needed Long-Term Care prescribed in Article 19, paragraph (1) (Certification by a Municipality) of the Long-Term Care Insurance Act (Act No. 123 of 1997) or the Certification of Needed Support prescribed in paragraph (2) of that Article;

三a spouse who lives with a person falling under either of the preceding two items (excluding a person falling under either of the preceding two items, and including a person who has not filed a notification of marriage with that person but is in a situation equivalent to a de facto marital relationship).

一a contract relating to life insurance prescribed in Article 16, item (iii) (Investment of Surplus Funds) of the Order for Enforcement of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Cabinet Order No. 354 of 1997) that is concluded for the investment of surplus funds prescribed in Article 39 (Investment of Surplus Funds) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997);

二a contract relating to life insurance prescribed in Article 9, paragraph (1), item (iv) (Investment of Reserve Funds for Pension Benefits, etc.) of the Order for Enforcement of the Act on the Farmers Pension Fund, Independent Administrative Agency (Cabinet Order No. 343 of 2003) that is concluded for the investment of reserve funds for pension benefits, etc. prescribed in Article 43 (Investment of Reserve Funds for Pension Benefits, etc.) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002);

三a contract of insurance concluded pursuant to Article 128, paragraph (3) (Operations of a National Pension Fund) or Article 137-15, paragraph (4) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959);

四a contract concluded pursuant to Article 25, paragraph (4) (Instructions on Investment) of the Defined Contribution Pension Act (Act No. 88 of 2001) (including where applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Pertaining to Corporate-Type Pension Plans) of that Act) that relates to life insurance or non-life insurance prescribed in Article 23, paragraph (1), item (iv) or (v) (Selection and Presentation of Investment Methods) of that Act;

五a contract that is concluded for the investment of surplus funds prescribed in Article 77 (Special Provisions on Investment of Surplus Funds) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959) and that relates to life insurance prescribed in paragraph (1), item (v) of that Article.

一a contract relating to life mutual aid prescribed in Article 9, paragraph (1), item (iv) of the Order for Enforcement of the Act on the Farmers Pension Fund, Independent Administrative Agency that is concluded for the investment of reserve funds for pension benefits, etc. prescribed in Article 43 of the Act on the Farmers Pension Fund, Independent Administrative Agency;

二a contract of mutual aid concluded pursuant to Article 128, paragraph (3) or Article 137-15, paragraph (4) of the National Pension Act;

三a contract concluded pursuant to Article 25, paragraph (4) of the Defined Contribution Pension Act (including where applied mutatis mutandis pursuant to Article 73 of that Act) that relates to life mutual aid prescribed in Article 23, paragraph (1), item (iv) of that Act.

一that the facilities (including the number of teachers) are found to be sufficient in relation to the number of students who receive classes at the same time;

二that classes begin at fixed times not exceeding twice a year (four times a year, in the case of a facility listed in Article 16, item (i) of the Order), and that the end of the classes is clearly specified;

三that an evaluation of students' grades is made for each school year or term, and the results are entered in registers or other documents relating to the examination of grades;

四that an evaluation of grades as to whether students have acquired the prescribed skills is made, and graduation certificates or completion certificates are awarded on the basis of that evaluation.

一In the case of a transfer or lending of assets made as an export listed in Article 7, paragraph (1), item (i) of the Act (excluding the lending of vessels and aircraft) (excluding the cases listed in the following item and item (iii)): a document, issued by the director-general of the customs house for the export of the assets, certifying that an export permission (meaning the export permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act (Act No. 61 of 1954)) or loading approval (meaning the approval, under Article 23, paragraph (2) (Loading of Ship's Stores or Aircraft Stores, etc.) of that Act, for loading the assets onto a vessel or aircraft prescribed in that paragraph (excluding a Japanese vessel or aircraft)) has been granted, or a document by which that director-general of the customs house has certified the fact of the export of the assets, being a document stating the following matters (in a case where the consideration for the transfer or lending of the assets is received in cash or by a method by which it is not clear that the counterparty paid it (hereinafter in this paragraph referred to as a "case of receipt in cash, etc."), that document and the document designated by the Commissioner of the National Tax Agency as equivalent to the document listed in Article 30, paragraph (9), item (v) of the Act relating to the import of the assets in the country of destination of the assets (hereinafter in this paragraph referred to as the "designated document")):

イthe name of the business operator that exported the assets and its address or residence, or the location of its office or similar place (hereinafter in this paragraph referred to as "address, etc.");

ロthe date of the export of the assets;

ハthe product name of the assets and the quantity and value for each product name;

ニthe destination of the assets;

二In the case of a transfer or lending of assets made as an export listed in Article 7, paragraph (1), item (i) of the Act where the assets have been exported as postal items (limited to postal items prescribed in Article 76, paragraph (1) (Simplified Procedures for Export and Import of Postal Items) of the Customs Act; the same applies hereinafter in this item) (excluding the case listed in the following item): the documents prescribed in the following, according to the following categories of postal items (in a case of receipt in cash, etc. of the consideration for the transfer or lending of the assets, those documents and the designated document relating to the import of the assets in the country of destination of the assets):

イa parcel post item or EMS postal item prescribed in Article 1 of the Universal Postal Convention (referred to as a "parcel post item, etc." in (a)): a document certifying the acceptance of the parcel post item, etc. issued by Japan Post Co., Ltd., and a copy of the document affixed or attached to the parcel post item, etc. (limited to one stating the matters listed in (a) and (c) of the preceding item, the name and address, etc. of the addressee of the parcel post item, etc., and the date on which Japan Post Co., Ltd. accepted the parcel post item, etc.);

ロan ordinary postal item prescribed in Article 1 of the Universal Postal Convention: a document certifying the acceptance of the ordinary postal item issued by Japan Post Co., Ltd., to which additional entries have been made regarding the matters listed in (c) of the preceding item;

三In the case of a transfer of assets made as an export prescribed in Article 7, paragraph (1), item (i) of the Act where a contract of carriage for the export of the assets is concluded between the counterparty to the transfer of the assets and an international type II consigned freight forwarder (meaning a person who, having obtained permission under Article 20 (Permission) or Article 45, paragraph (1) (Permission) of the Consigned Freight Forwarding Business Act (Act No. 82 of 1989), operates the type II consigned freight forwarding business prescribed in Article 2, paragraph (8) (Definitions) of that Act relating to the international freight transport prescribed in Article 6, paragraph (1), item (v) (Refusal of Registration) of that Act; the same applies hereinafter in this item) (limited to a case where the transfer of the assets is made at a sales outlet and, at the time of the transfer, the assets are delivered on the spot to the international type II consigned freight forwarder (including its agent)): a contract or other document relating to the contract of carriage that states the following matters (in a case of receipt in cash, etc. of the consideration for the transfer of the assets, that document and the designated document relating to the import of the assets in the country of destination of the assets):

イthe name of the counterparty;

ロthe date on which the contract of carriage was concluded;

ハthe product name of the assets and the quantity and value for each product name;

ニthe destination of the assets;

ホthe name and address, etc. of the international type II consigned freight forwarder;

四In the case of transport or communications listed in Article 7, paragraph (1), item (iii) of the Act, or postal service or correspondence delivery listed in Article 17, paragraph (2), item (v) of the Order: a book or document in which the business operator that made that provision of services has stated the following matters:

イthe date of the provision of the services (where the book or document is prepared collectively for the provision of services made within a fixed period within the scope of a taxable period, that fixed period);

ロthe content of the services provided;

ハthe amount of consideration for that provision of services;

ニthe name and address, etc. of the counterparty to that provision of services;

五In the case of a transfer, etc. of assets, among those listed in the items of Article 7, paragraph (1) of the Act, other than the transfer, etc. of assets prescribed in the preceding items: a contract or other document with the counterparty to whom the transfer, etc. of assets was made, stating the following matters:

イthe name of the business operator that made the transfer, etc. of assets and that business operator's address, etc. relating to the transaction (including, where the transfer, etc. of assets is the provision of services listed in Article 6, paragraph (2), item (v) of the Order, the place specified in that item);

ロthe date on which the transfer, etc. of assets was made;

ハthe content of the assets or services relating to the transfer, etc. of assets;

ニthe amount of consideration for the transfer, etc. of assets;

ホthe name of the counterparty to the transfer, etc. of assets and that counterparty's address, etc. relating to the transaction.

一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 (Act No. 27 of 2013) (limited to one on which the scheduled date of moving out prescribed in item (iii) of that paragraph is stated);

二a certificate of residence issued by a consular officer (including the head of an embassy or legation that performs the duties of a consular officer, or a person who acts on behalf of that head in those affairs);

三a copy of the annex to the family register.

一name, nationality, date of birth, status of residence, and date of landing;

二the type of the passport, etc. and the passport number.

一that the confirmation by the director-general of the customs house under the provisions of Article 8, paragraph (1) of the Act is received by presenting one's passport, or providing information relating to that passport, to the director-general of the customs house having jurisdiction over the port of departure when leaving Japan, within 90 days from the day on which one purchased the tax-exempt goods (meaning the tax-exempt goods prescribed in that paragraph; the same applies hereinafter through Article 10), and that a person eligible for tax-free purchase (meaning the person eligible for tax-free purchase prescribed in that paragraph; the same applies in Article 8, paragraph (5) and Article 9, paragraph (7)) must be prepared to present those tax-exempt goods at the request of that director-general of the customs house;

二that tax-exempt goods that have received the confirmation by the director-general of the customs house under the provisions of Article 8, paragraph (1) of the Act must be exported without delay, and that, if they are not exported, an amount equivalent to the amount of consumption tax exempted under the provisions of that paragraph for the transfer of those tax-exempt goods (including the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base) may be collected, and a penalty may be imposed pursuant to the provisions of Article 65 of the Act (limited to the part pertaining to item (i)).

一the matters listed in the items of Article 6-2, paragraph (2) and the matters prescribed in paragraph (3) of that Article that the business operator operating the tax-free shop that transfers those tax-exempt goods (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act (including a shop deemed to be a tax-free shop pursuant to the provisions of paragraph (9) of that Article); the same applies hereinafter in this Article and Article 9) has received pursuant to the provisions of the items of Article 18, paragraph (2) of the Order;

二the name and place for tax payment of the business operator operating that tax-free shop, and the name of that tax-free shop (where that tax-free shop is a vending-machine-type tax-free shop (meaning the vending-machine-type tax-free shop prescribed in Article 18-2, paragraph (2), item (ii) of the Order; the same applies hereinafter through Article 10), the information for identifying the vending machine), its location, and the identification code notified pursuant to the provisions of paragraph (3) of the following Article (where that tax-free shop is a temporary sales outlet (meaning the temporary sales outlet prescribed in Article 18-5, paragraph (1) of the Order; the same applies in Article 10), the identification code notified pursuant to the provisions of Article 10, paragraph (2));

三the date of the transfer of those tax-exempt goods;

四the product name of those tax-exempt goods, the quantity for each product name, and the amount of consideration prescribed in Article 28, paragraph (1) of the Act (hereinafter in this item and the following item referred to as "price before tax"), and the total price before tax of those tax-exempt goods;

五where the price before tax of those tax-exempt goods is 1,000,000 yen or more per unit of transaction (for goods ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set), the unique number, features, or other matters of those tax-exempt goods sufficient to identify them in the confirmation by the director-general of the customs house under Article 8, paragraph (1) of the Act;

六where the transfer of those tax-exempt goods falls under a taxable transfer, etc. of assets subject to the reduced rate, that fact;

七where the provisions of Article 18-3, paragraph (8) of the Order apply, that fact.

一the applicant's name (including the name of the representative; hereinafter through Article 10 referred to as "name, etc."), place for tax payment, and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) (for a person that has no corporate number, name, etc. and place for tax payment);

二the applicant's e-mail address;

三the location of the sales outlet for which the applicant seeks to obtain that permission;

四the matters specified respectively below, according to the following categories of permission for a tax-free shop (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act; the same applies hereinafter in this Article):

イpermission for a general-type tax-free shop (meaning the general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order; the same applies hereinafter through Article 10): where the work relating to the tax-free sale procedures (meaning the tax-free sale procedures prescribed in (b) of that item; the same applies hereinafter through that Article) for the tax-exempt goods to be transferred at that sales outlet is to be entrusted to an approved tax-free procedure business operator (meaning the approved tax-free procedure business operator prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter through Article 10), a statement to that effect, and the name and place for tax payment of that approved tax-free procedure business operator;

ロpermission for a vending-machine-type tax-free shop: information for identifying the vending machine installed at that sales outlet;

五where the work relating to the provision, etc. of purchase record information (meaning the provision, etc. of purchase record information prescribed in Article 18-2, paragraph (2), item (i), (b) of the Order; the same applies hereinafter through Article 10) for that sales outlet is to be entrusted to an approved transmission business operator (meaning the approved transmission business operator prescribed in Article 18-4, paragraph (1) of the Order; the same applies hereinafter through Article 10), a statement to that effect, and the name of that approved transmission business operator and the identification code notified pursuant to the provisions of Article 9, paragraph (3);

六any other matters for reference.

一a document stating an outline of the work to be performed at that sales outlet in order to obtain the application of the provisions of Article 8, paragraph (1) of the Act;

二where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that sales outlet is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment;

三a document stating the content of the information system used for the provision, etc. of purchase record information (where the work relating to the provision, etc. of purchase record information is to be entrusted to an approved transmission business operator, a copy of the contract concerning the entrustment);

四any other documents for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the content of the change;

三the location of the tax-free shop (in the case of relocating the tax-free shop, the locations before and after the relocation);

四any other matters for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the location of the tax-free shop for which the notifier intends to cease to be subject to the application of the provisions of Article 8, paragraph (1) of the Act;

三any other matters for reference.

一the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the location of the tax-free procedure counter (meaning the tax-free procedure counter prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter in this Article) that the applicant intends to set up;

三any other matters for reference.

一a document stating an outline of the work relating to the tax-free sale procedures to be carried out at the tax-free procedure counter that the applicant intends to set up;

二any other documents for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the content of the change;

三the location of the tax-free procedure counter (in the case of relocating the tax-free procedure counter, the locations before and after the relocation);

四any other matters for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the location of the tax-free procedure counter that the notifier intends to close down;

三any other matters for reference.

一the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the applicant's e-mail address;

三an outline of the information system used for the provision, etc. of purchase record information;

四any other matters for reference.

一a document stating an outline of the work relating to the provision, etc. of purchase record information;

二a document stating the content of the information system used for the provision, etc. of purchase record information;

三any other documents for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the content of the change;

三any other matters for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二any other matters for reference.

一the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the applicant's e-mail address;

三an outline of the temporary sales outlet that is planned to be set up;

四where the work relating to the provision, etc. of purchase record information for that temporary sales outlet is to be entrusted to an approved transmission business operator, the name of that approved transmission business operator and the identification code notified pursuant to the provisions of paragraph (3) of the preceding Article;

五any other matters for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the name of that temporary sales outlet (where that temporary sales outlet is a temporary sales outlet deemed to be a vending-machine-type tax-free shop, the information for identifying the vending machine; the same applies in paragraph (5), item (iii)) and its location;

三where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, the name and place for tax payment of that approved tax-free procedure business operator;

四any other matters for reference.

一a document certifying that that temporary sales outlet will be set up at the location prescribed in item (ii) of the preceding paragraph;

二where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment;

三any other documents for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);

二the content of the change;

三the name and location of that temporary sales outlet;

四the period during which the notifier intends to set up that temporary sales outlet, as stated in the written notification under Article 8, paragraph (9) of the Act relating to that temporary sales outlet;

五any other matters for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment);

二the details of the change;

三any other matters for reference.

一the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment);

二any other matters for reference.

一the notifier's name or title (including the name of the representative; the same applies hereinafter in this Chapter), place for tax payment (if the place for tax payment differs from the address, etc. (meaning the address or residence, or the location of the head office or principal office; the same applies hereinafter in this Chapter), the place for tax payment and the address, etc.; the same applies hereinafter in this item), and individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) 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);

二the content of the business carried on by the notifier;

三the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;

四taxable sales in the base period for the following taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article);

五any other matters for reference.

一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);

二the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;

三the date following the last day of the taxable period prescribed in Article 9, paragraph (8) of the Act;

四taxable sales in the base period for the taxable period to which the day prescribed in the preceding item belongs;

五any other matters for reference.

一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);

二the date on which the business was discontinued;

三any other matters for reference.

一a business operator seeking approval under Article 20-2, paragraph (1) of the Order: the following matters:

イthe applicant'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);

ロthe content of the business carried on by the applicant;

ハtaxable sales in the base period for the taxable period to which the applicant seeks to have the provisions of Article 9, paragraph (4) of the Act apply;

ニany other matters for reference;

二a business operator seeking approval under Article 20-2, paragraph (2) of the Order: the following matters:

イthe applicant'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);

ロthe date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;

ハtaxable sales in the base period for the taxable period to which the applicant seeks to cease to have the provisions of Article 9, paragraph (4) of the Act apply;

ニany other matters for reference.

一gold coins or platinum coins;

二gold products or platinum products (limited to those traded at a value obtained by multiplying the unit price per weight of gold or platinum by the weight, and excluding those clearly to be used as raw materials for products manufactured by the business operator concerned).

一the notifier's name or title (limited, for a foreign business operator, 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, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

二the name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article);

三the following matters in accordance with the categories of persons set out below:

イa platform operator prescribed in Article 15-2, paragraph (1) of the Act for which the total amount prescribed in paragraph (2) of that Article has come to exceed 5 billion yen: the first day and last day of its taxable period and that total amount;

ロa merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order that has come to be subject to the application of that paragraph: the date of the merger, company split or taking over by transfer, and the name or title of the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act that had it succeed to the business or transferred the business to it;

四any other matters for reference.

一the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

二the details of the change;

三any other matters for reference.

一the applicant's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

二the name of the digital platform that it provides;

三the first day and last day of each taxable period that falls under the case where the total amount prescribed in Article 15-2, paragraph (7) of the Act is 5 billion yen or less;

四any other matters for reference.

一the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

二the date on which the business relating to that digital platform was discontinued;

三the name of the digital platform referred to in the preceding item;

四any other matters for reference.

一the total of the amounts of consideration prescribed in Article 15-2, paragraph (2) of the Act for the supply of telecommunications services to which paragraph (1) of that Article applies in its taxable period, and the details thereof;

二any other matters for reference.

一with respect to the portion relating to the balance remaining after deducting, from the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a transfer, etc. of assets on the day preceding the first day of the taxable period for which the application ceased;

二with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a taxable purchase on the day preceding the first day of the taxable period for which the application ceased;

三with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a specified taxable purchase on the day preceding the first day of the taxable period for which the application ceased.

一the notifier's name and place for tax payment;

二the date of the first day of the following period prescribed in Article 19, paragraph (2) of the Act;

三the date on which the written notification under Article 19, paragraph (1), item (iii) or (iii)-2 of the Act that currently applies was submitted and the date on which that notification took effect;

四any other matters for reference.

一the notifier's name, place for tax payment, and corporate number (for a person who does not have a corporate number, the name and place for tax payment);

二the first day and last day of the business year;

三each period prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;

四the date of the first day of the following period prescribed in Article 19, paragraph (2) of the Act;

五the date on which the written notification under Article 19, paragraph (1), item (iv) or (iv)-2 of the Act that currently applies was submitted and the date on which that notification took effect;

六any other matters for reference.

一the notifier's name and place for tax payment;

二the date on which the written notification under Article 19, paragraph (1), item (iii) or (iii)-2 of the Act that currently applies was submitted and the date on which that notification took effect;

三the date following the last day of the taxable period prescribed in Article 19, paragraph (4) of the Act;

四any other matters for reference.

一the notifier's name, place for tax payment, and corporate number (for a person who does not have a corporate number, the name and place for tax payment);

二each period prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;

三the date on which the written notification under Article 19, paragraph (1), item (iv) or (iv)-2 of the Act that currently applies was submitted and the date on which that notification took effect;

四the date following the last day of the taxable period prescribed in Article 19, paragraph (4) of the Act;

五any other matters for reference.

一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);

二the date on which the business was discontinued;

三any other matters for reference.

一the notifier's name, location of the head office or principal office, and corporate number (for a person who does not have a corporate number, the name and location of the head office or principal office);

二the place for tax payment before the change and the place for tax payment after the change;

三the date on which the change took place;

四any other matters for reference.

一the applicant's name or title (including the name of the representative; except in Article 15-7, the same applies hereinafter in this Chapter) and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

二the reasons why the method of calculating the ratio equivalent to the taxable sales ratio prescribed in Article 30, paragraph (3) of the Act that the applicant intends to use is reasonable;

三the dates (date) of the first day and last day of the first taxable period for which the applicant seeks to have Article 30, paragraph (3) of the Act apply;

四any other matters for reference.

一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);

二the content of the method of calculating the ratio equivalent to the taxable sales ratio for which the approval was obtained;

三the date on which the approval was obtained;

四any other matters for reference.

一a bank;

二a cooperative structured financial institution prescribed in Article 2, paragraph (1) (Definitions) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993), and a financial institution set out in the items of Article 1-9 (Scope of Financial Institutions) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965);

三a trust company.

一a taxable purchase relating to a taxable transfer, etc. of assets set out in the items of Article 26-6 that the business operator has received from another person;

二a taxable purchase relating to the portion recognized as ordinarily necessary for travel, of money or goods that a business operator pays to its employees, etc. or retirees, etc. to cover the expenditures necessary for travel, where an officer or employee prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) (hereinafter in this item and the following item referred to as "employee, etc.") travels to perform duties away from the place of work, or travels to relocate in connection with a transfer, or where a person who has taken up or left employment, or the bereaved family of a person who left employment by reason of death (hereinafter in this item referred to as "retiree, etc."), travels to relocate in connection therewith;

三a taxable purchase relating to the portion recognized as ordinarily necessary for a commuter, of the commuting allowance prescribed in Article 9, paragraph (1), item (v) (Nontaxable Income) of the Income Tax Act (Act No. 33 of 1965) that a business operator pays to its employees, etc. who commute (hereinafter in this item referred to as "commuters").

一an individual having an address in Japan: any of the following documents of that individual:

イ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;

ロ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;

ハ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;

ニ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;

ホ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 Article 252-19, paragraph (1) (Powers of Designated Cities) of the Local Autonomy Act (Act No. 67 of 1947) or of a core city under Article 252-22, paragraph (1) (Powers of Core Cities) of that Act, to a person determined to have an intellectual disability by a child guidance center or an intellectual disability rehabilitation counseling center prescribed in Article 9, paragraph (6) (Implementers of Rehabilitation Assistance) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960), 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;

ヘ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));

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

チa special permanent resident certificate prescribed in Article 7, paragraph (1) (Issuance of the Special Permanent Resident Certificate) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) that is valid on the date of the taxable purchase;

リ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);

ヌ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);

二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;

三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:

イ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;

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

四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:

イ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;

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

五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:

イ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;

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

六a trustee business operator of a trust subject to corporate taxation, etc.: the following documents:

イ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);

ロ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).

一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);

二the nature of the business conducted by the notifier and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;

三the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

四the taxable sales in the base period for the next taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article and the following Article);

五any other matters for reference.

一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);

二the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

三the date of the day following the last day of the taxable period prescribed in Article 37, paragraph (7) of the Act;

四any other matters for reference.

一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);

二the date on which the business was discontinued;

三any other matters for reference.

一a business operator seeking the approval prescribed in Article 57-2, paragraph (1) of the Order, the following matters:

イthe applicant'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);

ロthe nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;

ハthe taxable sales in the base period for the taxable period for which the applicant seeks to have Article 37, paragraph (1) of the Act apply;

ニany other matters for reference;

二a business operator seeking the approval prescribed in Article 57-2, paragraph (2) of the Order, the following matters:

イthe applicant'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);

ロthe date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

ハthe taxable sales in the base period for the taxable period for which the applicant seeks to cease to have Article 37, paragraph (1) of the Act apply;

ニany other matters for reference.

一a business operator seeking the approval prescribed in Article 37-2, paragraph (1) of the Act, the following matters:

イthe applicant'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);

ロthe nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;

ハthe date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (1) of the Act apply;