Supplementary Provisions, Article 4Transitional Measures on Matters to Be Stated in Written Application for Registration of Qualified Invoice Issuers
第四条（適格請求書発行事業者の登録申請書の記載事項に関する経過措置）
Where a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act") (hereinafter in this Article referred to as the "2023 Consumption Tax Act") (limited to a business operator that is to be subject to the application of the provisions of Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act) seeks to submit the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act, that written application must also state the following matters:
所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「二十八年改正法」という。）第五条の規定による改正後の消費税法（以下この条において「五年消費税法」という。）第五十七条の二第一項の登録を受けようとする事業者（二十八年改正法附則第四十四条第四項の規定の適用を受けることとなる事業者に限る。）が、五年消費税法第五十七条の二第二項の申請書を提出しようとする場合には、当該申請書に次に掲げる事項を併せて記載しなければならない。
where the applicant has an individual number (meaning an individual number prescribed 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); hereinafter the same applies in this item), the individual number;
申請者が個人番号（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（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。以下この号において同じ。）を有する場合には、個人番号
the content of the business conducted by the applicant;
申請者の行う事業の内容
where the applicant is a corporation, the dates of the start and end of its business year.
申請者が法人である場合には、事業年度の開始及び終了の日
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 3 and 4
2016 Amendment Actmachine translation
「二十八年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
2023 Consumption Tax Actmachine translation
「五年消費税法」
The Consumption Tax Act as amended by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
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 inSupplementary Provisions, Article 4, paragraph (1), item (i)· applies only in this item