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Chapter V Miscellaneous Provisions (Articles 57 to 57-2)
The law as Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
Where a business operator comes to fall under a case set forth in any of the following items, the person specified in the relevant item must promptly submit a written notification to that effect to the district director having jurisdiction over the place for tax payment of that business operator:
事業者が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める者は、その旨を記載した届出書を速やかに当該事業者の納税地を所轄する税務署長に提出しなければならない。
where the taxable sales in the base period for the taxable period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1); the same applies in the following item and item (ii)-2) exceed 10 million yen (including a case where the obligation to pay consumption tax ceases to be exempted under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (1) or (2), Article 11 or Article 12, paragraphs (1) through (6)): that business operator;
課税期間の基準期間における課税売上高（第九条第一項に規定する基準期間における課税売上高をいう。次号及び第二号の二において同じ。）が千万円を超えることとなつた場合（第九条の二第一項、第十条第一項若しくは第二項、第十一条又は第十二条第一項から第六項までの規定により消費税を納める義務が免除されなくなつた場合を含む。） 当該事業者
In the case where the taxable sales in the base period for a taxable period have become 10 million yen or less (excluding the case falling under the following item, the case where a written notification has been submitted under Article 9, paragraph (4), and the case where the business operator has received the registration under paragraph (1) of the following Article): the business operator;
課税期間の基準期間における課税売上高が千万円以下となつた場合（次号に掲げる場合に該当する場合並びに第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。） 当該事業者
In the case where the taxable sales in the base period for a taxable period to which Article 12-4, paragraphs (1) through (3) apply have become 10 million yen or less (excluding the case where a written notification has been submitted under Article 9, paragraph (4) and the case where the business operator has received the registration under paragraph (1) of the following Article): the business operator;
第十二条の四第一項から第三項までの規定の適用を受ける課税期間の基準期間における課税売上高が千万円以下となつた場合（第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。） 当該事業者
In the case where a business operator (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has discontinued its business (excluding the case where a written notification stating that business has been discontinued has already been submitted under paragraph (5) of that Article, Article 19, paragraph (3), Article 37, paragraph (5), Article 42, paragraph (9) or Article 45-2, paragraph (2)): the business operator;
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が事業を廃止した場合（既に同条第五項、第十九条第三項、第三十七条第五項、第四十二条第九項又は第四十五条の二第二項の規定により事業を廃止した旨を記載した届出書を提出している場合を除く。） 当該事業者
In the case where an individual business operator (excluding a person exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has died: the heir of the deceased individual business operator;
個人事業者（第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）が死亡した場合 当該死亡した個人事業者の相続人
In the case where a corporation (excluding a corporation exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has been extinguished through a merger: the merging corporation involved in the merger.
法人（第九条第一項本文の規定により消費税を納める義務が免除される法人を除く。）が合併により消滅した場合 当該合併に係る合併法人
If a business operator has come to fall under a newly established corporation prescribed in Article 12-2, paragraph (1) or a specified newly founded corporation prescribed in Article 12-3, paragraph (1), the business operator must promptly submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
事業者が第十二条の二第一項に規定する新設法人又は第十二条の三第一項に規定する特定新規設立法人に該当することとなつた場合には、その旨を記載した届出書を速やかに当該事業者の納税地を所轄する税務署長に提出しなければならない。
A business operator that engages, or intends to engage, in taxable transfers, etc. of assets in Japan and intends to issue a qualified invoice prescribed in Article 57-4, paragraph (1) (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may receive registration from the district director.
国内において課税資産の譲渡等を行い、又は行おうとする事業者であつて、第五十七条の四第一項に規定する適格請求書の交付をしようとする事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、税務署長の登録を受けることができる。
A business operator that intends to receive the registration under the preceding paragraph must submit a written application stating the matters specified by Ministry of Finance Order to the district director having jurisdiction over its place for tax payment. In this case, if a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) intends to receive the registration under the preceding paragraph from the first day of a taxable period to which the main clause of that paragraph ceases to apply, it must submit the written application to that district director by the date specified by Cabinet Order.
前項の登録を受けようとする事業者は、財務省令で定める事項を記載した申請書をその納税地を所轄する税務署長に提出しなければならない。この場合において、第九条第一項本文の規定により消費税を納める義務が免除される事業者が、同項本文の規定の適用を受けないこととなる課税期間の初日から前項の登録を受けようとするときは、政令で定める日までに、当該申請書を当該税務署長に提出しなければならない。
Upon receiving the written application under the preceding paragraph, the district director must examine it without delay and, except where registration is refused under paragraph (5), must make the registration under paragraph (1).
税務署長は、前項の申請書の提出を受けた場合には、遅滞なく、これを審査し、第五項の規定により登録を拒否する場合を除き、第一項の登録をしなければならない。
The registration under paragraph (1) is to be made by entering the name, registration number and other matters specified by Cabinet Order in the register of qualified invoice issuers. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as provided by Cabinet Order.
第一項の登録は、適格請求書発行事業者登録簿に氏名又は名称、登録番号その他の政令で定める事項を登載してするものとする。この場合において、税務署長は、政令で定めるところにより、当該適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
If the district director finds that a business operator who intends to receive the registration under paragraph (1) falls under a fact specified in the relevant one of the following items for the category of cases set forth in that item, the district director may refuse the registration.
税務署長は、第一項の登録を受けようとする事業者が、次の各号に掲げる場合の区分に応じ当該各号に定める事実に該当すると認めるときは、当該登録を拒否することができる。
In the case where the business operator is a business operator other than a specified foreign business operator (meaning a foreign business operator that has no office, place of business or other equivalent facility in Japan in connection with transfers, etc. of assets conducted in Japan; the same applies in the following itemhereinafter in this Article and the following paragraphArticle 57-7): any of the following facts:
当該事業者が特定国外事業者（国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるものを国内に有しない国外事業者をいう。次号及び次項以下この条及び第五十七条の七において同じ。）以外の事業者である場合 次に掲げるいずれかの事実
The business operator (limited to a person to whom Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
当該事業者（国税通則法第百十七条第一項（納税管理人）の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
The business operator is a person who has been sentenced to a fine or heavier punishment for violating the provisions of this Act, and for whom two years have not elapsed since the day on which the execution of the sentence ended or the person ceased to be subject to its execution;
当該事業者が、この法律の規定に違反して罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から二年を経過しない者であること。
In the case where the business operator is a specified foreign business operator: any of the following facts:
当該事業者が特定国外事業者である場合 次に掲げるいずれかの事実
There is no tax representative prescribed in Article 74-9, paragraph (3), item (ii) (Advance Notice of Examination to Persons Liable for Tax, etc.) of the Act on General Rules for National Taxes who has authority for tax agency regarding consumption tax (meaning the tax agency listed in Article 2, paragraph (1), item (i) (Services of Certified Public Tax Accountants) of the Certified Public Tax Accountant Act (Act No. 237 of 1951); the same applies in item (ii), (c) of the following paragraph and Article 57-7, paragraph (5), item (ii), (a));
消費税に関する税務代理（税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号（税理士の業務）に掲げる税務代理をいう。次項第二号ハ及び第五十七条の七第五項第二号イにおいて同じ。）の権限を有する国税通則法第七十四条の九第三項第二号（納税義務者に対する調査の事前通知等）に規定する税務代理人がないこと。
The business operator has not filed the notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes;
当該事業者が国税通則法第百十七条第二項の規定による納税管理人の届出をしていないこと。
There are currently arrears of national taxes, and collection of the amount of taxes in arrears is extremely difficult;
現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
The business operator is a person whose registration under paragraph (1)for whom one year has been revoked undernot elapsed since the following paragraph (limited to the case where the business operator fellday on which it was subjected to revocation of registration under any of paragraph (1) under the facts listed in following paragraph (limited to revocation relating to either item (ii), (e) or (f) of the following paragraph), and for whom one year has not elapsed since the date of the revocation;
当該事業者が、次項の規定によりる第一項の登録を取り消されの取消し（次項第二号ホ又はヘに掲げる事実のいずれかに該当した場合係るものに限る。）、その取消しのをされた日から一年を経過しない者であること。
The business operator is a person who has been sentenced to a fine or heavier punishment for violating the provisions of this Act, and for whom two years have not elapsed since the day on which the execution of the sentence ended or the person ceased to be subject to its execution.
当該事業者が、この法律の規定に違反して罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から二年を経過しない者であること。
If the district director finds that a qualified invoice issuer set forth in each of the following items falls under the fact specified in that item, the district director may revoke that qualified invoice issuer's registration under paragraph (1).
税務署長は、次の各号に掲げる適格請求書発行事業者が当該各号に定める事実に該当すると認めるときは、当該適格請求書発行事業者に係る第一項の登録を取り消すことができる。
A qualified invoice issuer that is a business operator other than a specified foreign business operator: any of the following facts:
特定国外事業者以外の事業者である適格請求書発行事業者 次に掲げるいずれかの事実
The qualified invoice issuer's whereabouts have been unknown for one year or more;
当該適格請求書発行事業者が一年以上所在不明であること。
The qualified invoice issuer is found to have discontinued its business;
当該適格請求書発行事業者が事業を廃止したと認められること。
The qualified invoice issuer (limited to a corporation) is found to have been extinguished through a merger;
当該適格請求書発行事業者（法人に限る。）が合併により消滅したと認められること。
The qualified invoice issuer (limited to a person to whom Article 117, paragraph (1) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
当該適格請求書発行事業者（国税通則法第百十七条第一項の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
The qualified invoice issuer has been sentenced to a fine or heavier punishment for violating the provisions of this Act;
当該適格請求書発行事業者がこの法律の規定に違反して罰金以上の刑に処せられたこと。
The qualified invoice issuer is a person who has submitted the written application under paragraph (2) with a false statement regarding the matters relating to the fact specified in item (i) of the preceding paragraph and has received the registration under paragraph (1) based on that application;
前項第一号に定める事実に関する事項について、虚偽の記載をして第二項の規定による申請書を提出し、その申請に基づき第一項の登録を受けた者であること。
A qualified invoice issuer that is a specified foreign business operator: any of the following facts:
特定国外事業者である適格請求書発行事業者 次に掲げるいずれかの事実
The qualified invoice issuer is found to have discontinued its business;
当該適格請求書発行事業者が事業を廃止したと認められること。
The qualified invoice issuer (limited to a corporation) is found to have been extinguished through a merger;
当該適格請求書発行事業者（法人に限る。）が合併により消滅したと認められること。
By the deadline for filing the return of the qualified invoice issuer under Article 45, paragraph (1), no document certifying authority for tax agency regarding the consumption tax relating to that return (meaning the document prescribed in Article 30 (Indication of Authority for Tax Agency) of the Certified Public Tax Accountant Act (including as applied mutatis mutandis pursuant to Article 48-16 (Application Mutatis Mutandis of Provisions on Rights and Obligations of Certified Public Tax Accountants) of that Act); the same applies in Article 57-7, paragraph (6), item (ii), (d)) has been submitted;
当該適格請求書発行事業者の第四十五条第一項の規定による申告書の提出期限までに、当該申告書に係る消費税に関する税務代理の権限を有することを証する書面（税理士法第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）に規定する書面をいう。第五十七条の七第六項第二号ニにおいて同じ。）が提出されていないこと。
The qualified invoice issuer (limited to a person to whom Article 117, paragraph (1) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
当該適格請求書発行事業者（国税通則法第百十七条第一項の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
In the case where no return filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of the Act on General Rules for National Taxes has been submitted for consumption tax, it is found that there is no justifiable reason for that non-submission;
消費税につき国税通則法第十七条第二項（期限内申告）に規定する期限内申告書の提出がなかつた場合において、当該提出がなかつたことについて正当な理由がないと認められること。
There are currently arrears of national taxes, and collection of the amount of taxes in arrears is extremely difficult;
現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
The qualified invoice issuer has been sentenced to a fine or heavier punishment for violating the provisions of this Act;
当該適格請求書発行事業者がこの法律の規定に違反して罰金以上の刑に処せられたこと。
The qualified invoice issuer is a person who has submitted the written application under paragraph (2) with a false statement regarding the matters relating to the fact specified in item (ii) of the preceding paragraph and has received the registration under paragraph (1) based on that application.
前項第二号に定める事実に関する事項について、虚偽の記載をして第二項の規定による申請書を提出し、その申請に基づき第一項の登録を受けた者であること。
When the district director makes the registration under paragraph (1) or a disposition under the preceding two paragraphs, the district director notifies the business operator subject to that registration or disposition to that effect in writing.
税務署長は、第一項の登録又は前二項の処分をするときは、その登録又は処分に係る事業者に対し、書面によりその旨を通知する。
A qualified invoice issuer must, when there has been a change in the matters entered in the register of qualified invoice issuers prescribed in paragraph (4), promptly submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
適格請求書発行事業者は、第四項に規定する適格請求書発行事業者登録簿に登載された事項に変更があつたときは、その旨を記載した届出書を、速やかに、その納税地を所轄する税務署長に提出しなければならない。
Upon receiving the submission of a written notification under the preceding paragraph, the district director is to, without delay, enter the matters relating to that notification in the register of qualified invoice issuers and make the registration of change. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers after that change, as provided by Cabinet Order.
税務署長は、前項の規定による届出書の提出を受けた場合には、遅滞なく、当該届出に係る事項を適格請求書発行事業者登録簿に登載して、変更の登録をするものとする。この場合において、税務署長は、政令で定めるところにより、当該変更後の適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
Where a qualified invoice issuer comes to fall under a case set forth in any of the following items, the registration under paragraph (1) ceases to be effective on the day specified in the relevant item:
適格請求書発行事業者が、次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める日に、第一項の登録は、その効力を失う。
where the qualified invoice issuer submits to the district director having jurisdiction over its place for tax payment a written notification requesting the cancellation of the registration under paragraph (1): the day following the last day of the taxable period that includes the day of that submission (where that submission is made during the period from the day following the day specified by Cabinet Order until the last day of that taxable period, the day following the last day of the taxable period following that taxable period);
当該適格請求書発行事業者が第一項の登録の取消しを求める旨の届出書をその納税地を所轄する税務署長に提出した場合 その提出があつた日の属する課税期間の末日の翌日（その提出が政令で定める日の翌日から当該課税期間の末日までの間にされた場合には、当該課税期間の翌課税期間の末日の翌日）
where the qualified invoice issuer discontinues its business (limited to the case where it has submitted a written notification stating that it has come to fall under the case set forth in item (iii) of paragraph (1) of the preceding Article, pursuant to the provisions of that paragraph): the day following the day on which it discontinued its business;
当該適格請求書発行事業者が事業を廃止した場合（前条第一項の規定により同項第三号に掲げる場合に該当することとなつた旨を記載した届出書を提出した場合に限る。） 事業を廃止した日の翌日
where a corporation that is the qualified invoice issuer is extinguished through a merger (limited to the case where it has submitted a written notification stating that it has come to fall under the case set forth in item (v) of paragraph (1) of the preceding Article, pursuant to the provisions of that paragraph): the day on which that corporation was extinguished through a merger.
当該適格請求書発行事業者である法人が合併により消滅した場合（前条第一項の規定により同項第五号に掲げる場合に該当することとなつた旨を記載した届出書を提出した場合に限る。） 当該法人が合併により消滅した日
When the district director has revoked a registration pursuant to the provisions of paragraph (6), or when the registration under paragraph (1) has ceased to be effective pursuant to the provisions of the preceding paragraph, the district director must cancel that registration. In this case, the district director must promptly publish, as provided by Cabinet Order, the fact that the registration has been revoked or has ceased to be effective and the date thereof.
税務署長は、第六項の規定による登録の取消しを行つたとき、又は前項の規定により第一項の登録がその効力を失つたときは、当該登録を抹消しなければならない。この場合において、税務署長は、政令で定めるところにより、当該登録が取り消された又はその効力を失つた旨及びその年月日を速やかに公表しなければならない。
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。