Article 20Matters to Be Stated in Interim Returns
The matters specified by Ministry of Finance Order prescribed in Article 42, paragraph (1), item (ii), paragraph (4), item (ii), and paragraph (6), item (ii) of the Act are the following:
法第四十二条第一項第二号、第四項第二号及び第六項第二号に規定する財務省令で定める事項は、次に掲げる事項とする。
the filer's name or title (including the name of the representative; the same applies hereinafter through Article 22, in Article 23-2 and in Article 23-5), place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the dates of the first day and last day of the taxable period concerned;
当該課税期間の初日及び末日の年月日
the dates of the first day and last day of the interim filing period prescribed in Article 43, paragraph (1) of the Act;
法第四十三条第一項に規定する中間申告対象期間の初日及び末日の年月日
any other matters for reference.
その他参考となるべき事項
第二十条の二（六月中間申告書を提出する旨の届出書の記載事項等）
Article 20-2Matters to Be Stated in the Written Notification to the Effect That a Six-Month Interim Return Will Be Filed, etc.
The written notification prescribed in Article 42, paragraph (8) of the Act must state the following matters:
法第四十二条第八項に規定する届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the dates of the first day and last day of the six-month interim filing period (meaning the six-month interim filing period prescribed in Article 42, paragraph (6) of the Act; the same applies hereinafter in this paragraph and the following paragraph) the last day of which first arrives on or after the day on which the written notification is submitted;
the dates of the first day and last day of the taxable period immediately preceding the taxable period that includes the six-month interim filing period prescribed in the preceding item;
前号に規定する六月中間申告対象期間の属する課税期間の直前の課税期間の初日及び末日の年月日
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 42, paragraph (9) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (8) of that Article must state the following matters:
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the dates of the first day and last day of the six-month interim filing period the last day of which first arrives on or after the day on which the written notification is submitted;
当該届出書を提出した日以後にその末日が最初に到来する六月中間申告対象期間の初日及び末日の年月日
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 42, paragraph (9) of the Act to the effect that the business has been discontinued must state the following matters:
法第四十二条第九項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the date on which the business was discontinued;
事業を廃止した年月日
any other matters for reference.
その他参考となるべき事項
Article 21Matters to Be Stated in an Interim Return in the Case of Provisional Settlement of Accounts
The matters specified by Ministry of Finance Order prescribed in Article 43, paragraph (1), item (v) of the Act are the matters set out in the items of Article 20, paragraph (1).
法第四十三条第一項第五号に規定する財務省令で定める事項は、第二十条第一項各号に掲げる事項とする。
A person who submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph must attach to that interim return a document stating the following matters:
a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (2), item (i) of the following Article) during the interim filing period prescribed in Article 43, paragraph (1) of the Act relating to that interim return (hereinafter in this Article referred to as the "interim filing period");
a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act for that interim filing period;
a detailed statement of the calculation of the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act for that interim filing period (hereinafter in this Article and the following Article referred to as "consumption tax on purchases");
当該中間申告対象期間の法第三十二条第一項第一号に規定する仕入れに係る消費税額（以下この条及び次条において「仕入れに係る消費税額」という。）の計算に関する明細
any other matters for reference.
その他参考となるべき事項
For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph, notwithstanding the provisions of the preceding paragraph, the business operator must attach to that interim return a document stating the following matters:
a detailed statement of the calculation of the amount of consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act, for the interim filing period relating to that interim return;
当該中間申告書に係る中間申告対象期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額の計算に関する明細
a detailed statement of the calculation of the consumption tax on purchases for that interim filing period;
当該中間申告対象期間の仕入れに係る消費税額の計算に関する明細
any other matters for reference.
その他参考となるべき事項
Article 22Matters to Be Stated in the Final Return, etc.
The matters specified by Ministry of Finance Order prescribed in Article 45, paragraph (1), item (viii) of the Act are the following:
法第四十五条第一項第八号に規定する財務省令で定める事項は、次に掲げる事項とする。
the filer's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the dates of the first day and last day of the taxable period concerned;
当該課税期間の初日及び末日の年月日
any other matters for reference.
その他参考となるべき事項
A person who submits the return under Article 45, paragraph (1) of the Act or the return under Article 46, paragraph (1) of the Act must attach to those returns a document stating the following matters:
a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan during the taxable period relating to the return;
当該申告書に係る課税期間中に国内において行つた資産の譲渡等の対価の額の合計額の計算に関する明細
a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. for the taxable period (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies in item (iii) of the following paragraph);
a detailed statement of the calculation of the consumption tax on purchases for the taxable period;
当該課税期間の仕入れに係る消費税額の計算に関する明細
any other matters for reference.
その他参考となるべき事項
A person who submits the return prescribed in the preceding paragraph that states the shortfall set out in Article 45, paragraph (1), item (v) of the Act must attach to that return, in addition to the documents prescribed in the preceding paragraph, a document stating the following matters:
法第四十五条第一項第五号に掲げる不足額の記載のある前項に規定する申告書を提出する者は、同項に規定する書類のほか、次に掲げる事項を記載した書類を当該申告書に添付しなければならない。
the matters set out in Article 27, paragraph (1), item (i) relating to taxable transfers, etc. of assets made in Japan during the taxable period relating to that return (excluding those that are exempt from consumption tax under Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act, or any other provision of laws or treaties (referred to as "export transactions, etc." in the following item) and those that fall under specified transfers, etc. of assets; the same applies hereinafter in this item) and other matters relating to taxable transfers, etc. of assets;
当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、法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（次号において「輸出取引等」という。）及び特定資産の譲渡等に該当するものを除く。以下この号において同じ。）に係る第二十七条第一項第一号に掲げる事項その他の課税資産の譲渡等に関する事項
the matters set out in Article 27, paragraph (1), item (i) relating to export transactions, etc. carried out during that taxable period and other matters relating to export transactions, etc.;
当該課税期間中に行つた輸出取引等に係る第二十七条第一項第一号に掲げる事項その他の輸出取引等に関する事項
the details of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Act and other expenses, and of the acquisition costs relating to the acquisition of assets, for that taxable period, and the total amount of tax on taxable purchases, etc.;
当該課税期間の法第三十条第一項に規定する課税仕入れに係る支払対価の額その他の費用の額及び資産の譲受けに係る取得価額の合計額の明細並びに課税仕入れ等の税額の合計額
the status of acquisition of inventory and adjustment-target fixed assets during that taxable period;
当該課税期間中に行つた棚卸資産及び調整対象固定資産の取得の状況
For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits a return under Article 45, paragraph (1) of the Act, notwithstanding the preceding two paragraphs, the business operator must attach to that return a document stating the following matters:
a detailed statement of the calculation of the amount of consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act, for the taxable period relating to that return;
当該申告書に係る課税期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額の計算に関する明細
a detailed statement of the calculation of the consumption tax on purchases for that taxable period;
当該課税期間の仕入れに係る消費税額の計算に関する明細
any other matters for reference.
その他参考となるべき事項
Article 23Matters to Be Stated in the Final Return in the Case of Death
The matters specified by Ministry of Finance Order prescribed in Article 63, paragraph (1) of the Order are the following:
令第六十三条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
the decedent's name and place for tax payment at the time of death;
被相続人の氏名及びその死亡の時における納税地
for each heir, the name, domicile or residence, individual number, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 (Intestate Shares; Share of an Heir Taking per Stirpes; Designation of a Person's Share of the Estate by Will) of the Civil Code, and value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 of that Code, and value of the property obtained by inheritance or bequest);
各相続人の氏名、住所又は居所、個人番号、被相続人との続柄、民法第九百条から第九百二条まで（法定相続分・代襲相続人の相続分・遺言による相続分の指定）の規定によるその相続分及び相続又は遺贈によつて得た財産の価額（個人番号を有しない者にあつては、氏名、住所又は居所、被相続人との続柄、同法第九百条から第九百二条までの規定によるその相続分及び相続又は遺贈によつて得た財産の価額）
if the heir has made a qualified acceptance, a statement to that effect;
相続人が限定承認をした場合には、その旨
if there are two or more heirs, the amount of consumption tax equivalent to the amount calculated by apportioning the amount of consumption tax set out in Article 45, paragraph (1), item (iv) of the Act (where item (vi) of that paragraph applies, the amount of consumption tax set out in that item) according to the share of inheritance of each heir in item (ii).
相続人が二人以上ある場合には、法第四十五条第一項第四号に掲げる消費税額（同項第六号の規定に該当する場合には、同号に掲げる消費税額）を第二号の各相続人の相続分により按分して計算した金額に相当する消費税額
Where a return prescribed in Article 63, paragraph (2) of the Order is submitted by the method under the proviso to that paragraph, that return is not required to state, among the matters set out in item (ii) of the preceding paragraph, the individual number of another heir whose name is added pursuant to the proviso to Article 63, paragraph (2) of the Order.
The provisions of the preceding two paragraphs apply mutatis mutandis where, pursuant to the provisions of Article 63, paragraph (5) of the Order, an heir prescribed in that paragraph submits a return under Article 42, paragraph (1), (4) or (6) of the Act (including a return under those provisions that states the matters set out in the items of Article 43, paragraph (1) of the Act).
第二十三条の二（法人の消費税申告書の提出期限を延長する旨の届出書等の記載事項）
Article 23-2Matters to Be Stated in the Written Notification to the Effect That the Deadline for Filing a Corporation's Consumption Tax Return Will Be Extended, etc.
The written notification prescribed in Article 45-2, paragraph (1) of the Act must state the following matters:
法第四十五条の二第一項に規定する届出書には、次に掲げる事項を記載しなければならない。
the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
the days on which the business year begins and ends;
事業年度の開始及び終了の日
the dates of the first day and last day of the first taxable period for which the notifier seeks to have Article 45-2, paragraph (1) of the Act apply;
法第四十五条の二第一項の規定の適用を受けようとする最初の課税期間の初日及び末日の年月日
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 45-2, paragraph (2) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (1) of that Article must state the following matters:
法第四十五条の二第二項に規定する同条第一項の規定の適用を受けることをやめようとする旨の届出書には、次に掲げる事項を記載しなければならない。
the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
the days on which the business year begins and ends;
事業年度の開始及び終了の日
the dates of the first day and last day of the taxable period for which Article 45-2, paragraph (1) of the Act has come to apply to the notifier;
法第四十五条の二第一項の規定の適用を受けることとなつた課税期間の初日及び末日の年月日
the dates of the first day and last day of the taxable period for which the notifier seeks to cease to have Article 45-2, paragraph (1) of the Act apply;
法第四十五条の二第一項の規定の適用を受けることをやめようとする課税期間の初日及び末日の年月日
any other matters for reference.
その他参考となるべき事項
The written notification prescribed in Article 45-2, paragraph (2) of the Act to the effect that the business has been discontinued must state the following matters:
法第四十五条の二第二項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。
the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
the date on which the business was discontinued;
事業を廃止した年月日
any other matters for reference.
その他参考となるべき事項
定義第七条第一項第一号
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
わかりやすく言うと
特定の法人その他の団体を識別するための番号として指定される番号のことです（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）。
定義第十一条第一項第一号
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
わかりやすく言うと
住民票コードを変換して得られる番号で、その住民票コードが記載された住民票の人を識別するために指定されるもののことです（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）。
定義第二十条の二第一項第二号・この項及び第二十条の二第二項の中だけ
法第四十二条第六項に規定する六月中間申告対象期間
わかりやすく言うと
課税期間の初日から六か月の期間のことです（消費税法第四十二条第六項）。個人事業者が事業を始めた課税期間、六か月以内の法人の課税期間、合併以外で新しく設立された法人の設立の日を含む課税期間は除かれます。
略称規定第二十一条第二項第一号・この条の中だけ
当該中間申告書に係る法第四十三条第一項に規定する中間申告対象期間（以下この条において「中間申告対象期間」という。）中に国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。次条第二項第一号において同じ。）の対価の額の合計額…
わかりやすく言うと
中間申告の対象になる期間で、課税期間の初日から一か月ごと又は三か月ごとに区切った各期間（最後の期間を除きます）や、初日から六か月の期間（一月・三月・六月中間申告対象期間）のことです（消費税法第四十三条第一項、第四十二条）。
略称規定第二十一条第二項第三号・この条及び第二十二条の中だけ
当該中間申告対象期間の法第三十二条第一項第一号に規定する仕入れに係る消費税額（以下この条及び次条において「仕入れに係る消費税額」という。）の計算に関する明細
わかりやすく言うと
消費税法第三十条第一項により、売上げにかかる消費税額から差し引かれる、課税仕入れなどにかかる消費税額の合計額のことです（消費税法第三十二条第一項第一号）。
定義第二十二条第二項第二号・この規定及び第二十二条第三項第三号の中だけ
法第三十条第二項に規定する課税仕入れ等の税額
わかりやすく言うと
その課税期間に差し引く、課税仕入れにかかる消費税額、特定課税仕入れにかかる消費税額、保税地域から引き取った課税貨物にかかる消費税額のことです（消費税法第三十条第二項）。
略称規定第二十二条第三項第一号・この規定及び第二十二条第三項第二号の中だけ
当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、法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（次号において「輸出取引等」という。）及び特定資産の譲渡等に該当するものを除く。以下この号…
わかりやすく言うと
輸出などの取引（消費税法第七条第一項）や、輸出物品販売場での免税購入対象者への免税対象物品の譲渡（消費税法第八条第一項）など、法律や条約で消費税が免除される課税資産の譲渡等のことです。