Article 57-5Prohibition of Delivery of Documents Similar to Qualified Invoices, etc.
第五十七条の五（適格請求書類似書類等の交付の禁止）
A person other than a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (i) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (i)), and a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (ii) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (ii)).
documents bearing an indication that is likely to be mistaken for a qualified invoice or qualified simplified invoice prepared by a qualified invoice issuer;
適格請求書発行事業者が作成した適格請求書又は適格簡易請求書であると誤認されるおそれのある表示をした書類
a qualified invoice or qualified simplified invoice containing a false statement;
electronic or magnetic records relating to the matters stated in the documents set forth in item (i) or in the documents set forth in the preceding item.