Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 150 terms: 0 with the Ministry of Justice's English, 150 in our translation, marked as such.
法人番号
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
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第二条第十六項（定義）に規定する法人番号
改正法
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
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).
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第二条第五項（定義）に規定する個人番号
氏名等
The name of an applicant, or, for a body, its name together with the name of its representative.
免税対象物品
Tax-exempt goods as defined in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者) buys for export from a tax-free shop (輸出物品販売場) by a method a Cabinet Order (政令) sets, other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes and goods whose sale is non-taxable under Article 6, paragraph (1) of that Act.
同項に規定する免税対象物品
A temporary sales outlet as Article 18-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act uses the term: one that Article 8, paragraph (9) of the Consumption Tax Act treats as a tax-free shop (輸出物品販売場).
令第十八条の五第一項に規定する臨時販売場
The electronic data processing system of Article 46-2, paragraph (1) of the Consumption Tax Act: the National Tax Agency's computers linked over telecommunications lines with the computers of the business operator filing the return.
同項に規定する電子情報処理組織
Short name for the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act and other Cabinet Orders, Cabinet Order No. 148 of 2016.
Sending purchase record information (購入記録情報) under Article 8, paragraph (2) of the Consumption Tax Act and receiving customs confirmation information (税関確認情報) under paragraph (3) of that Article, as Article 18-2, paragraph (2), item (i)(b) of the Order for Enforcement of the Consumption Tax Act defines it.
令第十八条の二第二項第一号ロに規定する購入記録情報の提供等
The matters to be stated in the documents to be attached (添付書類) to a tax return, etc. (納税申告書等), which a specified corporation (特定法人) must provide instead through the electronic data processing system (電子情報処理組織) under Article 46-2, paragraph (1) of the Consumption Tax Act.
The domicile or residence (居所) of the business operator that exported an asset, or the location of its office, place of business or similar place (事務所等) handling the transaction, as the documents proving the export must give it.
輸出物品販売場
A tax-free shop as defined in Article 8, paragraph (7) of the Consumption Tax Act — a shop of a business that pays consumption tax, permitted by the district director of the tax office to sell goods free of consumption tax to persons eligible for tax-free purchase (免税購入対象者) — including a site that paragraph (9) of that Article treats as one.
法第八条第七項に規定する輸出物品販売場（同条第九項の規定により輸出物品販売場とみなされるものを含む。）
Purchase record information as Article 8, paragraph (2) of the Consumption Tax Act defines it: the electronic or magnetic record (電磁的記録) of a tax-free sale, of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).
法第八条第二項に規定する購入記録情報
免税販売手続
The procedures a business operator running a tax-free shop (輸出物品販売場) follows to have a sale exempted under Article 8, paragraph (1) of the Consumption Tax Act, other than providing purchase record information (購入記録情報), receiving customs confirmation information (税関確認情報) and keeping that information, as Article 18-2, paragraph (2), item (i)(b) of the Order for Enforcement of the Consumption Tax Act defines them.
同号ロに規定する免税販売手続
A business operator, other than one exempt from consumption tax, approved under Article 18-3, paragraph (2) of the Order for Enforcement of the Consumption Tax Act to carry out, at its tax-free procedure counter (免税手続カウンター), the tax-free sale procedures (免税販売手続) of general-type tax-free shops (一般型輸出物品販売場) run by others.
令第十八条の三第一項に規定する承認免税手続事業者
A business operator, other than one exempt from consumption tax, approved under Article 18-4, paragraph (2) of the Order for Enforcement of the Consumption Tax Act, to which a business operator running a tax-free shop (輸出物品販売場) may entrust providing purchase record information (購入記録情報) and receiving customs confirmation information (税関確認情報).
令第十八条の四第一項に規定する承認送受信事業者
Specified income (特定収入) under Article 60, paragraph (4) of the Consumption Tax Act — income other than consideration for transfers, etc. of assets (資産の譲渡等) received by the State, a local government, a corporation listed in Appended Table 3 of that Act or a similar body — or income listed in Article 75, paragraph (1) of the Order for Enforcement of the Consumption Tax Act, such as borrowings, capital contributions, deposits and refunds.
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 20 of 2016.
輸出物品販売場
A tax-free shop as defined in Article 8, paragraph (7) of the Consumption Tax Act: a shop of a business that pays consumption tax, permitted by the district director of the tax office to sell goods free of consumption tax to persons eligible for tax-free purchase (免税購入対象者).
法第八条第七項に規定する輸出物品販売場
免税手続カウンター
The facilities that an approved tax-free procedure business operator (承認免税手続事業者) uses to carry out the tax-free sale procedures (免税販売手続) for other business operators, as Article 18-3, paragraph (1) of the Order for Enforcement of the Consumption Tax Act defines them.
令第十八条の三第一項に規定する免税手続カウンター
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録
A trust subject to corporate taxation (法人課税信託) or a public interest trust (公益信託) referred to in the proviso to Article 14, paragraph (1) of the Consumption Tax Act, as Article 15, paragraph (1) of that Act defines them.
法第十五条第一項に規定する法人課税信託等
基準期間における課税売上高
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: a business operator's taxable sales over its base period (基準期間), worked out under paragraph (2) of that Article; where they are 10 million yen or less, the business operator is generally exempt from consumption tax for the taxable period.
法第九条第一項に規定する基準期間における課税売上高
中間申告対象期間
An interim filing period as Article 43, paragraph (1) of the Consumption Tax Act uses the word: a one-month, three-month or six-month interim filing period under Article 42 of that Act, for which a business operator may file its interim return (中間申告書) on its actual figures, treating the period as a taxable period (課税期間).
申告書記載事項
The matters to be stated in a tax return, etc. (納税申告書等) — an interim return (中間申告書), a final return, etc. (確定申告書等) or an amended return (修正申告書) for consumption tax — which a specified corporation (特定法人) must provide instead through the electronic data processing system (電子情報処理組織) under Article 46-2, paragraph (1) of the Consumption Tax Act.
The office, place of business or similar place in Japan through which a foreign business operator (国外事業者), other than a specified foreign business operator (特定国外事業者), handles the transfers, etc. of assets (資産の譲渡等) it makes in Japan; an application for registration as a qualified invoice issuer gives its location.
返還等
A refund of all or part of the consideration for a transfer, etc. of assets (資産の譲渡等), or a reduction of the receivable for it, because goods were returned or a discount or rebate was given, other than a refund, etc. of consideration for sales (売上げに係る対価の返還等) under Article 38, paragraph (1) of the Consumption Tax Act.
資産の譲渡等につき、返品を受け、又は値引き若しくは割戻しをしたことにより、当該資産の譲渡等の対価の額の全部若しくは一部の返還又は当該資産の譲渡等の対価の額に係る売掛金その他の債権の額の全部若しくは一部の減額をすることをいい、法第三十八条第一項に規定する売上げに係る対価の返還等を除く
仕入れに係る対価の返還等
A refund, etc. of consideration for purchases as defined in Article 32, paragraph (1) of the Consumption Tax Act — a refund of all or part of the amount paid for a taxable purchase (課税仕入れ), or a reduction of the debt owed for it, received because the business operator returned goods or was given a discount or rebate — other than one for a specified taxable purchase (特定課税仕入れ) under Article 38-2, paragraph (1) of that Act.
法第三十二条第一項に規定する仕入れに係る対価の返還等をいい、法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を除く
貸倒れ
An event under Article 39, paragraph (1) of the Consumption Tax Act, such as the cutting off of a debt by an approved reorganization plan, by which a business operator can no longer collect all or part of the tax-inclusive price of a taxable transfer, etc. of assets (課税資産の譲渡等) it made in Japan.
1 October 2019, the date from which, until 30 September 2023, Article 34 of the supplementary provisions (附則) of Act No. 15 of 2016 set a consumption tax rate of 6.24% for food and drink (飲食料品) and subscribed newspapers.
改正法附則第三十四条第一項に規定する元年適用日
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録
一般型輸出物品販売場
A tax-free shop (輸出物品販売場) other than a vending-machine-type tax-free shop (自動販売機型輸出物品販売場), as Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act defines it.
令第十八条の二第二項第一号に規定する一般型輸出物品販売場
基準期間における課税売上高
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: a business operator's taxable sales over its base period (基準期間), worked out under paragraph (2) of that Article; where they are 10 million yen or less, the business operator is generally exempt from consumption tax for the taxable period.
法第九条第一項に規定する基準期間における課税売上高
デジタルプラットフォーム
A digital platform as defined in Article 15-2, paragraph (1) of the Consumption Tax Act: a venue built by computer data processing for use by an unspecified large number of people and regularly provided to them over telecommunications lines (電気通信回線), on which persons other than its provider display information about the telecommunications services (電気通信利用役務の提供) they supply through it.
法第十五条の二第一項に規定するデジタルプラットフォーム
仕入れに係る消費税額
The consumption tax on purchases as defined in Article 32, paragraph (1), item (i) of the Consumption Tax Act — the tax on taxable purchases, etc. (課税仕入れ等の税額) that Article 30, paragraph (1) of that Act deducts — here worked out for the interim filing period (中間申告対象期間).
The domicile or residence (居所), or the location of the head office or principal office, of a person filing a return for taxable goods (課税貨物) taken out of a bonded area.
引取りに係る事務所等
The office, place of business or similar place through which a person takes taxable goods (課税貨物) out of a bonded area (保税地域).
基準期間における課税売上高
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: a business operator's taxable sales over its base period (基準期間), worked out under paragraph (2) of that Article; where they are 10 million yen or less, the business operator is generally exempt from consumption tax for the taxable period.
法第九条第一項に規定する基準期間における課税売上高
The registration number of a qualified invoice issuer (適格請求書発行事業者), recorded with its name in the register of qualified invoice issuers (適格請求書発行事業者登録簿) under Article 57-2, paragraph (4) of the Consumption Tax Act.
法第五十七条の二第四項の登録番号
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
法第五十七条の四第五項に規定する電磁的記録
Short name for the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act, Cabinet Order No. 201 of 1991.
The amount of consumption tax, etc. on a taxable transfer, etc. of assets (課税資産の譲渡等) made before Ministry of Finance Order No. 92 of 2003 came into effect, as Article 22, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act as it stood before that Order used the term.
この省令による改正前の消費税法施行規則（次項及び第四項において「旧規則」という。）第二十二条第一項に規定する消費税額等
The amount of consideration as defined in Article 28, paragraph (1) of the Consumption Tax Act: all the money, things, rights or other economic benefits received or to be received in return for a transfer, not counting the consumption tax and local consumption tax charged on it.
消費税法第二十八条第一項に規定する対価の額
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
それぞれ消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで、第五号の二、第六号、第七号から第八号の三まで、第九号、第九号の二、第十一号、第十二号から第十六号まで、第十八号又は第十九号に規定する国内、保税地域、個人事業者、事業者、国外事業者、被合併法人、分割法人、人格のない社団等、適格請求書発行事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、課税資産の譲渡等、軽減対象課税資産の譲渡等、課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、特例申告書又は附帯税
A document the Commissioner of the National Tax Agency (国税庁長官) designates as corresponding, for the import of an exported asset into its country of destination, to the import documents of Article 30, paragraph (9), item (v) of the Consumption Tax Act; an exporter paid in cash, or in a way that does not show the buyer paid, must keep it besides the export documents.
現金等により受領する場合
The case where the consideration for an exported asset is received in cash, or in a way that does not make clear that the other party paid it; the exporter must then also keep a designated document (指定書類) on the import of the asset into its country of destination.
A person eligible for tax-free purchase as defined in Article 8, paragraph (1) of the Consumption Tax Act: a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
同項に規定する免税購入対象者
自動販売機型輸出物品販売場
A tax-free shop (輸出物品販売場) at which the tax-free sale procedures (免税販売手続) and the provision of purchase record information (購入記録情報) for goods sold tax-free are carried out only by a vending machine installed there, as Article 18-2, paragraph (2), item (ii) of the Order for Enforcement of the Consumption Tax Act defines it.
令第十八条の二第二項第二号に規定する自動販売機型輸出物品販売場
The electronic or magnetic record (電磁的記録) that the director-general of the customs house (税関長), having confirmed from the purchase record information (購入記録情報) that goods bought tax-free are being exported, makes to state that the confirmation was given, and that reaches the business operator running the tax-free shop (輸出物品販売場) through the Commissioner of the National Tax Agency (国税庁長官), as Article 8, paragraph (3) of the Consumption Tax Act defines it.
法第八条第三項に規定する税関確認情報
A trustee business operator as defined in Article 15, paragraph (3) of the Consumption Tax Act: the trustee of a corporate taxation trust, etc. (法人課税信託等) in its capacity as the person to whom that Article attributes the trust's assets, etc. (信託資産等); an individual business operator in that capacity is treated as a corporation.
同条第三項に規定する受託事業者
六月中間申告対象期間
A six-month interim filing period as defined in Article 42, paragraph (6) of the Consumption Tax Act: the first six months of a business operator's taxable period (課税期間), other than an individual's taxable period in which the business began, a corporation's taxable period of six months or less, and the first taxable period of a newly set up corporation not formed by a merger.
法第四十二条第六項に規定する六月中間申告対象期間
A splitting corporation (分割法人) or a successor corporation in a company split (分割承継法人) under Article 12, paragraph (5) of the Consumption Tax Act, the paragraph on absorption-type company splits (吸収分割).
A split-off parent corporation (新設分割親法人) or a split-off subsidiary corporation (新設分割子法人) as Article 12, paragraph (1) of the Consumption Tax Act uses those terms: the corporation that carries out an incorporation-type company split (新設分割) or a similar transaction, or the corporation it sets up or passes business to in it.
An enforcement agency as defined in Article 2 of the National Tax Collection Act: the administrative agency or other body carrying out a delinquent tax collection procedure (滞納処分), a court (or, in some small-claims enforcement, a court clerk), a court execution officer (執行官) or a bankruptcy trustee.
同条第五項に規定する執行機関
A person who acts as an intermediary or agent (媒介又は取次ぎ) in a business operator's taxable transfers, etc. of assets (課税資産の譲渡等) in Japan and is itself a qualified invoice issuer (適格請求書発行事業者), as Article 70-12, paragraph (1) of the Order for Enforcement of the Consumption Tax Act defines it; such a person may issue qualified invoices in the business operator's place.
令第七十条の十二第一項に規定する媒介者等
特例申告者
A special filer as Article 71, paragraph (3) of the Order for Enforcement of the Consumption Tax Act defines it: a person who files a special return (特例申告書) for taxable goods (課税貨物) taken out of a bonded area (保税地域), as Article 58 of the Consumption Tax Act refers to, other than a business operator under paragraph (1) of that Article that does not use the simplified tax calculation of Article 37, paragraph (1) of that Act.
令第七十一条第三項に規定する特例申告者
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録
The Regulation for Enforcement of the Consumption Tax Act as it stood before Ministry of Finance Order No. 92 of 2003 amended it.
This Ministerial Order as amended by Ministry of Finance Order No. 58 of 2014.
The date Ministry of Finance Order No. 58 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
元年軽減対象資産の譲渡等
A 2019 reduced-rate transfer, etc. of assets as defined in Article 34, paragraph (1) of the supplementary provisions (附則) of the amending Act (改正法) of 2016 that these supplementary provisions name: a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan from 1 October 2019 to 30 September 2023 that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.
改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等
課税期間
A taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under paragraph (2) or (4) of that Article.
消費税法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む
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.
同法第二条第一項第四号に規定する事業者
元年軽減対象資産の譲渡等
A 2019 reduced-rate transfer, etc. of assets as defined in Article 34, paragraph (1) of the supplementary provisions (附則) of the amending Act (改正法) of 2016 that these supplementary provisions name: a taxable transfer, etc. of assets (課税資産の譲渡等), other than a specified transfer, etc. of assets (特定資産の譲渡等), made in Japan from 1 October 2019 to 30 September 2023 that is a transfer of food and drink (飲食料品), with the exceptions that paragraph makes for meals and catering, or of a newspaper published at least twice a week under a subscription contract.
改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等
輸出物品販売場
A tax-free shop as defined in Article 8, paragraph (6) of the Consumption Tax Act in the wording that the supplementary provisions (附則) of Ministry of Finance Order No. 20 of 2016 cite.
消費税法第八条第六項に規定する輸出物品販売場
課税期間
A taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under paragraph (2) or (4) of that Article.
同法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む
二十八年改正法
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
The office, place of business or similar place through which a business operator handles a transaction; under Article 5, the documents or books proving that a transaction is an export exempt from consumption tax may be kept for seven years at its location, or at the place for paying tax (納税地), and they give the exporter's address as that location.
国際第二種貨物利用運送事業者
A business operator that runs a type II consigned freight forwarding business (第二種貨物利用運送事業), as defined in Article 2, paragraph (8) of the Consigned Freight Forwarding Business Act, for international freight transport (国際貨物運送), under a permit under Article 20 or Article 45, paragraph (1) of that Act.
貨物利用運送事業法（平成元年法律第八十二号）第二十条（許可）又は第四十五条第一項（許可）の規定による許可を受けて同法第六条第一項第五号（登録の拒否）に規定する国際貨物運送に係る同法第二条第八項（定義）に規定する第二種貨物利用運送事業を経営する者
A passport, as Article 18, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act uses the word: the passport a buyer at a tax-free shop (輸出物品販売場) holds, together with, for a person staying in Japan on a landing permission, the cruise-ship tourist, crew, emergency or distress landing permit issued under the Immigration Control and Refugee Recognition Act.
同号に規定する旅券等
税抜価額
The amount of consideration for tax-exempt goods (免税対象物品) as Article 28, paragraph (1) of the Consumption Tax Act defines it, that is, their price not counting consumption tax and local consumption tax.
A person's domicile or residence (居所), or, for a corporation, the location of its head office or principal office, which a notification gives beside the place for paying tax (納税地) where the two differ.
住所若しくは居所又は本店若しくは主たる事務所の所在地
特定課税仕入れ
A specified taxable purchase as defined in Article 5, paragraph (1) of the Consumption Tax Act: a taxable purchase (課税仕入れ) that is a specified purchase (特定仕入れ): receiving, in the course of business, a business-to-business telecommunications service (事業者向け電気通信利用役務の提供) supplied by a foreign business operator (国外事業者), or a performance or other service of a foreign business operator that a Cabinet Order (政令) sets.
法第五条第一項に規定する特定課税仕入れ
使用人等
An officer (役員), as defined in Article 2, item (xv) of the Corporation Tax Act, or an employee (使用人) of a business operator, to whom the business operator pays travel or commuting allowances under Article 15-4, paragraph (1), items (ii) and (iii).
A document proving the identity of the other party, such as a copy of the resident record (住民票の写し), that Article 30, paragraph (11) of the Consumption Tax Act requires a business operator to keep to deduct the tax on a purchase of gold or platinum bullion; a qualified invoice (適格請求書) received from that party counts as one.
法第三十条第十一項に規定する本人確認書類
The office, place of business or similar place through which a business operator handles a transaction; under Article 16, the documents or books proving that a non-taxable transfer counts as an export transaction (輸出取引等) may be kept for seven years at its location, or at the place for paying tax (納税地).
A taxable transfer, etc. of assets (課税資産の譲渡等) exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act, or under another law or a treaty, such as an export or a sale at a tax-free shop (輸出物品販売場).
特定期間における課税売上高
Taxable sales in the specified period (特定期間) as defined in Article 9-2, paragraph (1) of the Consumption Tax Act, or, where a business operator uses paragraph (3) of that Article, the total of the salaries and similar payments it made in that period, which that paragraph lets it use instead.
法第九条の二第一項に規定する特定期間における課税売上高をいい、同条第三項の規定の適用がある場合には同項に規定する合計額とする
An adjustment-target self-constructed high-value asset as defined in Article 12-4, paragraph (2) of the Consumption Tax Act: inventory (棚卸資産) that a business has itself constructed, made or manufactured, under a contract with another person or as its own inventory — including inventory so built by a person whose business it took over by inheritance, merger or split — on whose construction it has spent at least the amount a Cabinet Order (政令) sets, in costs a Cabinet Order sets.
法第十二条の四第二項に規定する調整対象自己建設高額資産
A newly established corporation as defined in Article 12-2, paragraph (1) of the Consumption Tax Act: a corporation with no base period (基準期間) for its business year whose capital or contributions at the start of that business year are 10 million yen or more, other than certain corporations a Cabinet Order (政令) specifies; it is not exempt from consumption tax for the taxable periods in such business years.
A foreign corporation as defined in Article 2, item (iv) of the Corporation Tax Act: a corporation other than one with its head office or principal office in Japan.
法人税法第二条第四号（定義）に規定する外国法人
A specified newly founded corporation as defined in Article 12-3, paragraph (1) of the Consumption Tax Act: a newly founded corporation (新規設立法人) that, on the first day of a business year without a base period (基準期間), is controlled by another person — through more than 50% of its shares or contributions, held directly or indirectly, or otherwise as a Cabinet Order (政令) sets — where that person, or a corporation specially related to it, had taxable sales of more than 500 million yen, or total revenue of more than 5 billion yen, in the period corresponding to the new corporation's base period; it is not exempt from consumption tax for those business years.
A specified foreign business operator as defined in Article 57-2, paragraph (5), item (i) of the Consumption Tax Act: a foreign business operator (国外事業者) that has no office, place of business or similar place in Japan for the transfers, etc. of assets (資産の譲渡等) it makes in Japan.
法第五十七条の二第五項第一号に規定する特定国外事業者
税務代理人
A tax representative under Article 74-9, paragraph (3), item (ii) of the Act on General Rules for National Taxes with authority to act for a specified foreign business operator (特定国外事業者) in consumption tax matters, as Article 57-2, paragraph (5), item (ii)(a) of the Consumption Tax Act refers to; registration as a qualified invoice issuer may be refused to a specified foreign business operator without one.
同項第二号イに規定する税務代理人
適格請求書
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) gives to a business operator to which it makes a taxable transfer, etc. of assets (課税資産の譲渡等) in Japan, stating the issuer's name and registration number, the date, what was supplied (marking items taxed at the reduced rate), the tax-exclusive or tax-inclusive total for each tax rate with the rate applied, the consumption tax amount, and the recipient's name.
法第五十七条の四第一項に規定する適格請求書
適格請求書等
A qualified invoice (適格請求書), qualified simplified invoice (適格簡易請求書) or qualified return invoice (適格返還請求書) that an intermediary, etc. (媒介者等) issues in place of the business operator, bearing its own name and registration number, as Article 70-12, paragraph (1) of the Order for Enforcement of the Consumption Tax Act defines it.
同項に規定する適格請求書等
輸入の許可
Permission to import goods under Article 67 of the Customs Act.
関税法第六十七条（輸出又は輸入の許可）の規定による輸入の許可
1 April 1989, the date from which Article 12, paragraph (1) applies to the advances received and advance payments of an individual business operator it deals with.
The Consumption Tax Act as amended by the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991).
This Ministerial Order as amended by Ministry of Finance Order No. 75 of 1995.
This Ministerial Order as amended by Ministry of Finance Order No. 21 of 1996.
The first day of a business operator's first taxable period (課税期間) to which Article 57 of the Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 86 of 1996 applies; from that day, Article 17, paragraph (5) as amended by Ministry of Finance Order No. 21 of 1996 applies to refunds, etc. of consideration for sales (売上げに係る対価の返還等).
The price of an asset or service including an amount equal to the consumption tax and the local consumption tax (地方消費税) on it.
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
The day the Companies Act (Act No. 86 of 2005) came into effect, the date on which Article 1 of the supplementary provisions (附則) of Ministry of Finance Order No. 24 of 2006 brings the amendments to Article 18 and to Article 26, paragraph (5), item (vi), and Article 2 of those supplementary provisions, into effect.
This Ministerial Order as amended by Ministry of Finance Order No. 26 of 2014.
The first day of a business operator's first taxable period (課税期間) to which Article 57 of the Order for Enforcement of the Consumption Tax Act as amended by Cabinet Order No. 141 of 2014 applies; from that day, Article 17, paragraph (5) as amended by Ministry of Finance Order No. 26 of 2014 applies to refunds, etc. of consideration for sales (売上げに係る対価の返還等).
The Consumption Tax Act as amended by Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
The Order for Enforcement of the Consumption Tax Act as amended by Article 1 of the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act and other Cabinet Orders, Cabinet Order No. 148 of 2016.
The Order for Enforcement of the Consumption Tax Act as it stood before Article 1 of Cabinet Order No. 148 of 2016 amended it.
Short name for the Cabinet Order (政令) partially amending the Order for Enforcement of the Consumption Tax Act and other Cabinet Orders, Cabinet Order No. 135 of 2018.