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いまの条文を読む →第五章 雑則（第七十条の二から第七十条の十一まで）
消費税法施行令の一部を改正する政令（令和八年政令第九十六号）による改正後の条文です。変わる言葉に印をつけています。
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法第五十七条の二第二項に規定する政令で定める日は、同項に規定する課税期間の初日から起算して十五日前の日とする。
The date specified by Cabinet Order prescribed in Article 57-2, paragraph (2) of the Act is the day 15 days before the first day of the taxable period prescribed in that paragraph, counting from that first day.
法第五十七条の二第二項後段の規定により同項に規定する政令で定める日までに同項の申請書を提出した事業者について、同項に規定する課税期間の初日後に同条第三項の規定による登録（同条第一項の登録をいう。以下第七十条の十二までにおいて同じ。）がされたときは、同日に登録を受けたものとみなす。
Where, with regard to a business operator that has submitted the written application under Article 57-2, paragraph (2) of the Act by the date specified by Cabinet Order prescribed in that paragraph pursuant to the second sentence of that paragraph, registration under paragraph (3) of that Article (meaning the registration under paragraph (1) of that Article; the same applies hereinafter through Article 70-12) is made after the first day of the taxable period prescribed in Article 57-2, paragraph (2) of the Act, the business operator is deemed to have received registration on that day.
登録を受けようとする特定国外事業者（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をいう。以下この章において同じ。）は、同条第二項の申請書に財務省令で定める書類を添付して提出するものとする。
A specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies hereinafter in this Chapter) that intends to receive registration is to submit the written application under paragraph (2) of that Article with the documents specified by Ministry of Finance Order attached.
登録を受けようとする事業者が、事業を開始した日の属する課税期間その他の財務省令で定める課税期間の初日から登録を受けようとする旨を記載した法第五十七条の二第二項の申請書を当該課税期間の末日までに提出した場合において、同条第三項の規定による登録がされたときは、当該課税期間の初日から登録を受けたものとみなす。
Where a business operator that intends to receive registration has submitted, by the last day of the taxable period that includes the day on which it commenced business or another taxable period specified by Ministry of Finance Order, the written application under Article 57-2, paragraph (2) of the Act stating that it intends to receive registration from the first day of that taxable period, and registration under paragraph (3) of that Article is made, the business operator is deemed to have received registration from the first day of that taxable period.
法第五十七条の二第四項に規定する政令で定める事項は、次に掲げる事項とする。
The matters specified by Cabinet Order prescribed in Article 57-2, paragraph (4) of the Act are the following:
氏名又は名称及び登録番号
name or title, and registration number;
登録年月日
date of registration;
法人（人格のない社団等を除く。）にあつては、本店又は主たる事務所の所在地
in the case of a corporation (excluding an association or foundation without legal personality), the location of its head office or principal office;
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以外の国外事業者にあつては、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の所在地
in the case of a foreign business operator other than a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act, the location of its office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan.
法第五十七条の二第四項、第九項若しくは第十一項又は第五十七条の三第五項の規定による公表は、インターネットを利用して、利用者が容易に検索することができるように体系的に構成された情報を提供する方法により行うものとする。
The publication under Article 57-2, paragraph (4), (9) or (11) or Article 57-3, paragraph (5) of the Act is to be made, using the Internet, by a method of providing information systematically organized so that users can easily search it.
法第五十七条の二第十項第一号に規定する政令で定める日は、同号の届出書の提出があつた日の属する課税期間の翌課税期間の初日から起算して十五日前の日とする。
The day specified by Cabinet Order prescribed in Article 57-2, paragraph (10), item (i) of the Act is the day 15 days before the first day of the taxable period following the taxable period that includes the day on which the written notification under that item was submitted, counting from that first day.
法第五十七条の三第三項の規定の適用を受けようとする同項に規定する相続人は、同条第一項の規定による届出書に、相続により適格請求書発行事業者の事業を承継した旨を記載しなければならない。
An heir prescribed in Article 57-3, paragraph (3) of the Act who intends to be subject to the application of that paragraph must state, in the written notification under paragraph (1) of that Article, that the heir has succeeded to the business of the qualified invoice issuer by inheritance.
法第五十七条の三第三項の規定の適用を受けている同項に規定する相続人が、同項に規定するみなし登録期間中に法第五十七条の二第二項の申請書をその納税地を所轄する税務署長に提出した場合において、当該みなし登録期間の末日までに当該申請書に係る登録又は同条第五項の処分に係る通知がないときは、同日の翌日から当該通知が当該相続人に到達するまでの期間を法第五十七条の三第三項に規定するみなし登録期間とみなして、同項の規定を適用する。
Where an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph has submitted the written application under Article 57-2, paragraph (2) of the Act to the district director having jurisdiction over its place for tax payment during the deemed registration period prescribed in Article 57-3, paragraph (3) of the Act, and, by the last day of that deemed registration period, there has been no notice of the registration relating to that written application or of the disposition under Article 57-2, paragraph (5) of the Act, Article 57-3, paragraph (3) of the Act is applied by deeming the period from the day following that last day until that notice reaches the heir to be the deemed registration period prescribed in Article 57-3, paragraph (3) of the Act.
相続により法第五十七条の三第一項に規定する適格請求書発行事業者（法第五十七条の二第十項第一号の規定による届出書を提出した者に限る。）の事業を承継した相続人に係る法第五十七条の三第三項の規定の適用については、同項中「又は」とあるのは「若しくは」と、「経過する日」とあるのは「経過する日又は同条第十項（第一号に係る部分に限る。）の規定により当該適格請求書発行事業者に係る同条第一項の登録が失効する日の前日」と、「第一号」とあるのは「同号」とする。
With regard to the application of Article 57-3, paragraph (3) of the Act to an heir who has succeeded by inheritance to the business of a qualified invoice issuer prescribed in Article 57-3, paragraph (1) of the Act (limited to a person who has submitted a written notification under Article 57-2, paragraph (10), item (i) of the Act), in Article 57-3, paragraph (3) of the Act, the phrase "the earlier of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article and" is deemed to be replaced with "the earliest of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article,"; the phrase "the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died" is deemed to be replaced with "the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died, and the day preceding the day on which the registration under paragraph (1) of that Article relating to that qualified invoice issuer ceases to be effective pursuant to paragraph (10) of that Article (limited to the part relating to item (i))"; and the phrase "item (i)" is deemed to be replaced with "that item".
法第五十七条の三第三項の規定の適用を受ける同項に規定する相続人（同項に規定するみなし登録期間の初日の前日において法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に限る。）における法第三十六条第一項の規定の適用については、同項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は第五十七条の三第三項」とする。
With regard to the application of Article 36, paragraph (1) of the Act to an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph (limited to a business operator that, on the day preceding the first day of the deemed registration period prescribed in that paragraph, is exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act), in Article 36, paragraph (1) of the Act, the phrase "or Article 12, paragraph (5)" is deemed to be replaced with "Article 12, paragraph (5) or Article 57-3, paragraph (3)".
法第五十七条の三第三項の規定の適用を受ける同項に規定する相続人（同項に規定するみなし登録期間の末日の翌日において法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に限る。）における法第三十六条第五項の規定の適用については、同項中「同項の規定の適用を受けることとなつた課税期間の初日の前日」とあるのは「第五十七条の三第三項に規定するみなし登録期間の末日」と、「前日の属する課税期間」とあるのは「みなし登録期間」と、「課税期間に」とあるのは「みなし登録期間に」と、「当該課税期間の」とあるのは「当該みなし登録期間の末日の属する課税期間の」とする。
With regard to the application of Article 36, paragraph (5) of the Act to an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph (limited to a business operator that, on the day following the last day of the deemed registration period prescribed in that paragraph, is exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act), in Article 36, paragraph (5) of the Act, the phrase "the day preceding the first day of the taxable period in which it became subject to the application of that paragraph" is deemed to be replaced with "the last day of the deemed registration period prescribed in Article 57-3, paragraph (3)"; the phrase "the taxable period that includes that preceding day" with "the deemed registration period"; the phrase "in that taxable period" with "in the deemed registration period"; and the phrase "for that taxable period" with "for the taxable period that includes the last day of that deemed registration period".
法第五十七条の四第一項に規定する政令で定める場合は、次に掲げる場合とする。
The cases specified by Cabinet Order prescribed in Article 57-4, paragraph (1) of the Act are the following cases:
法第十八条第一項の規定により、資産の譲渡等（前受金に係るものに限る。）に係る対価の額を収入した日に当該資産の譲渡等を行つたものとされる場合
a case where, pursuant to Article 18, paragraph (1) of the Act, a transfer, etc. of assets (limited to one relating to an advance payment) is deemed to have been conducted on the day on which the amount of consideration for that transfer, etc. of assets was received;
法第六十条第二項の規定により、資産の譲渡等の対価を収納すべき会計年度の末日に当該資産の譲渡等を行つたものとされる場合（当該資産の譲渡等を同日の翌日以後に行う場合に限る。）
a case where, pursuant to Article 60, paragraph (2) of the Act, a transfer, etc. of assets is deemed to have been conducted on the last day of the fiscal year in which the consideration for that transfer, etc. of assets is to be received (limited to the case where that transfer, etc. of assets is conducted on or after the day following that day);
第七十四条第二項の規定により、資産の譲渡等の対価を収納すべき課税期間の末日に当該資産の譲渡等を行つたものとされる場合（当該資産の譲渡等を同日の翌日以後に行う場合に限る。）
a case where, pursuant to Article 74, paragraph (2), a transfer, etc. of assets is deemed to have been conducted on the last day of the taxable period in which the consideration for that transfer, etc. of assets is to be received (limited to the case where that transfer, etc. of assets is conducted on or after the day following that day).
法第五十七条の四第一項ただし書に規定する政令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この項、第七十条の十二及び第七十条の十四第五項において同じ。）とする。
The taxable transfers, etc. of assets specified by Cabinet Order prescribed in the proviso to Article 57-4, paragraph (1) of the Act are the following taxable transfers, etc. of assets (excluding those that fall under a specified transfer, etc. of assets; the same applies hereinafter in this paragraph, Article 70-12 and Article 70-14, paragraph (5)):
次に掲げる役務の提供のうち当該役務の提供に係る税込価額（法第五十七条の四第一項第四号に規定する税込価額をいう。）が三万円未満のもの
those of the following provisions of services for which the tax-inclusive price relating to the provision of the services (meaning the tax-inclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act) is less than 30,000 yen:
海上運送法第二条第五項（定義）に規定する一般旅客定期航路事業、同条第七項に規定する貨客定期航路事業（特定の者の需要に応じ、特定の範囲の人の運送をするものを除く。）及び同条第九項に規定する一般不定期航路事業（乗合旅客の運送をするものに限る。）として行う旅客の運送
transportation of passengers conducted as the general regular passenger route business prescribed in Article 2, paragraph (5) (Definitions) of the Marine Transportation Act, the regular passenger and cargo route business prescribed in paragraph (7) of that Article (excluding that which, in response to the demand of specified persons, transports a specified range of persons) and the general irregular route business prescribed in paragraph (9) of that Article (limited to that which transports passengers on a shared basis);
道路運送法（昭和二十六年法律第百八十三号）第三条第一号イ（種類）に規定する一般乗合旅客自動車運送事業として行う旅客の運送
transportation of passengers conducted as the general shared-ride passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) (Types) of the Road Transportation Act (Act No. 183 of 1951);
鉄道事業法第二条第二項（定義）に規定する第一種鉄道事業又は同条第三項に規定する第二種鉄道事業として行う旅客の運送
transportation of passengers conducted as the Type 1 railway business prescribed in Article 2, paragraph (2) (Definitions) of the Railway Business Act or the Type 2 railway business prescribed in paragraph (3) of that Article;
軌道法第三条（事業の特許）に規定する運輸事業として行う旅客の運送
transportation of passengers conducted as the transportation business prescribed in Article 3 (Licensing of Business) of the Act on Rail Tracks;
卸売市場（卸売市場法（昭和四十六年法律第三十五号）第四条第一項（中央卸売市場の認定）又は第十三条第一項（地方卸売市場の認定）の認定を受けた卸売市場その他これらに準ずるものとして農林水産大臣が財務大臣と協議して定める基準を満たす卸売市場（農林水産大臣の確認を受けたものに限る。）をいう。イにおいて同じ。）においてせり売又は入札の方法により行われる課税資産の譲渡等その他の媒介又は取次ぎに係る業務を行う者を介して行われる課税資産の譲渡等のうち次に掲げるもの
among taxable transfers, etc. of assets conducted through a person engaged in business relating to intermediation or brokerage, such as taxable transfers, etc. of assets conducted by auction or bidding in a wholesale market (meaning a wholesale market that has received the authorization under Article 4, paragraph (1) (Authorization of Central Wholesale Market) or Article 13, paragraph (1) (Authorization of Regional Wholesale Market) of the Wholesale Market Act (Act No. 35 of 1971), or another wholesale market that meets the standards established by the Minister of Agriculture, Forestry and Fisheries in consultation with the Minister of Finance as being similar to these (limited to one that has been confirmed by the Minister of Agriculture, Forestry and Fisheries); the same applies in (a)), the following:
卸売市場において、卸売市場法第二条第四項（定義）に規定する卸売業者が同項に規定する卸売をする業務（出荷者から卸売のための販売の委託を受けて行うものに限る。）として行う生鮮食料品等（同条第一項に規定する生鮮食料品等をいう。）の譲渡
the transfer, in a wholesale market, of fresh food products, etc. (meaning fresh food products, etc. prescribed in Article 2, paragraph (1) of the Wholesale Market Act) conducted by a wholesaler prescribed in Article 2, paragraph (4) (Definitions) of that Act as business of conducting wholesale prescribed in that paragraph (limited to that conducted upon being commissioned by a shipper to sell for wholesale);
農業協同組合法第四条（法人性）、水産業協同組合法（昭和二十三年法律第二百四十二号）第二条（組合の種類）又は森林組合法（昭和五十三年法律第三十六号）第四条第一項（事業の目的等）に規定する組合（これらの組合に準ずるものとして財務省令で定めるものを含む。）が、当該組合の組合員その他の構成員から販売の委託（販売条件を付さず、かつ、財務省令で定める方法により販売代金の精算が行われるものに限る。）を受けて行う農林水産物の譲渡（当該農林水産物の譲渡を行う者を特定せずに行われるものに限る。）
the transfer of agricultural, forestry and fishery products (limited to that conducted without identifying the person who conducts the transfer of those agricultural, forestry and fishery products) conducted by a cooperative prescribed in Article 4 (Legal Personality) of the Agricultural Co-operatives Act, Article 2 (Types of Cooperatives) of the Fishery Industry Cooperative Act (Act No. 242 of 1948) or Article 4, paragraph (1) (Purpose of Business, etc.) of the Forestry Cooperative Act (Act No. 36 of 1978) (including those specified by Ministry of Finance Order as similar to these cooperatives), upon being commissioned to sell by a member or other constituent of the cooperative (limited to that where no sales conditions are attached and settlement of the sales proceeds is made by a method specified by Ministry of Finance Order);
前二号に掲げるもののほか、課税資産の譲渡等の対価の額が通常少額であり、かつ、当該課税資産の譲渡等が不特定かつ多数の者に対して行われるものであつて、当該課税資産の譲渡等が自動販売機により行われることその他の取引の状況から適格請求書を交付することが著しく困難な課税資産の譲渡等として財務省令で定めるもの
in addition to those listed in the preceding two items, taxable transfers, etc. of assets specified by Ministry of Finance Order as those for which the amount of consideration for the taxable transfer, etc. of assets is ordinarily small and which are conducted for an unspecified and large number of persons, and for which it is extremely difficult to deliver a qualified invoice in light of the circumstances of the transaction, such as that the taxable transfer, etc. of assets is conducted through a vending machine.
法第五十七条の四第三項ただし書に規定する政令で定める場合は、次に掲げる場合とする。
The cases specified by Cabinet Order prescribed in the proviso to Article 57-4, paragraph (3) of the Act are the following cases:
前項各号に掲げる課税資産の譲渡等を行う場合
a case where a taxable transfer, etc. of assets set forth in the items of the preceding paragraph is conducted;
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に係る同項に規定する税込価額が一万円未満である場合
a case where the tax-inclusive price prescribed in Article 38, paragraph (1) of the Act relating to the refund, etc. of consideration for sales prescribed in that paragraph is less than 10,000 yen.
法第五十七条の四第一項第五号に規定する政令で定める方法は、次の各号に掲げる方法のいずれかとする。この場合において、当該各号に掲げる方法により算出した金額に一円未満の端数が生じたときは、当該端数を処理するものとする。
The method specified by Cabinet Order prescribed in Article 57-4, paragraph (1), item (v) of the Act is any of the methods set forth in the following items. In this case, where a fraction of less than one yen arises in the amount calculated by a method set forth in those items, that fraction is to be rounded.
法第五十七条の四第一項第四号に規定する課税資産の譲渡等に係る税抜価額を税率の異なるごとに区分して合計した金額に百分の十（当該合計した金額が軽減対象課税資産の譲渡等に係るものである場合には、百分の八）を乗じて算出する方法
a method of calculating by multiplying the total of the tax-exclusive prices relating to the taxable transfers, etc. of assets prescribed in Article 57-4, paragraph (1), item (iv) of the Act, classified by each different tax rate, by 10/100 (8/100 where that total relates to a taxable transfer, etc. of assets subject to the reduced rate);
法第五十七条の四第一項第四号に規定する課税資産の譲渡等に係る税込価額を税率の異なるごとに区分して合計した金額に百十分の十（当該合計した金額が軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）を乗じて算出する方法
a method of calculating by multiplying the total of the tax-inclusive prices relating to the taxable transfers, etc. of assets prescribed in Article 57-4, paragraph (1), item (iv) of the Act, classified by each different tax rate, by 10/110 (8/108 where that total relates to a taxable transfer, etc. of assets subject to the reduced rate).
法第五十七条の四第二項に規定する政令で定める事業は、次に掲げる事業とする。
The businesses specified by Cabinet Order prescribed in Article 57-4, paragraph (2) of the Act are the following businesses:
小売業、飲食店業、写真業及び旅行業
retail business, restaurant business, photography business and travel business;
道路運送法第三条第一号ハ（種類）に規定する一般乗用旅客自動車運送事業（当該一般乗用旅客自動車運送事業として行う旅客の運送の引受けが営業所のみにおいて行われるものとして同法第九条の三第一項（一般乗用旅客自動車運送事業の運賃及び料金）の国土交通大臣の認可を受けた運賃等（同項に規定する運賃等をいう。以下この号において同じ。）又は同条第三項の規定により定められた運賃等が適用されるものを除く。）
the general passenger vehicle transportation business prescribed in Article 3, item (i), (c) (Types) of the Road Transportation Act (excluding that to which apply fares, etc. approved by the Minister of Land, Infrastructure, Transport and Tourism under Article 9-3, paragraph (1) (Fares and Charges for General Passenger Vehicle Transportation Business) of that Act as being such that acceptance of the transportation of passengers conducted as that general passenger vehicle transportation business is conducted only at business offices (meaning fares, etc. prescribed in that paragraph; the same applies hereinafter in this item), or fares, etc. fixed pursuant to paragraph (3) of that Article);
駐車場業（不特定かつ多数の者に自動車その他の車両の駐車のための場所を提供するものに限る。）
parking lot business (limited to that which provides a place for parking automobiles or other vehicles to an unspecified and large number of persons);
前三号に掲げる事業に準ずる事業で不特定かつ多数の者に資産の譲渡等を行うもの
a business similar to the businesses set forth in the preceding three items that conducts transfers, etc. of assets to an unspecified and large number of persons.