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Article 63Display of Prices

第六十三条(価格の表示)

When a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)), in the case of making taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties; the same applies hereinafter in this Article) to unspecified and numerous persons (excluding the case of making them exclusively to other business operators), displays in advance the price of the assets or services relating to the taxable transfers, etc. of assets, it must display a price that includes an amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax relating to those assets or services.

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、不特定かつ多数の者に課税資産の譲渡等(第七条第一項、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を除く。以下この条において同じ。)を行う場合(専ら他の事業者に課税資産の譲渡等を行う場合を除く。)において、あらかじめ課税資産の譲渡等に係る資産又は役務の価格を表示するときは、当該資産又は役務に係る消費税額及び地方消費税額の合計額に相当する額を含めた価格を表示しなければならない。

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