Article 72-80-3Application of the Provisions of this Section to the Supply of Telecommunications Services Through a Specified Platform Operator
第七十二条の八十の三（特定プラットフォーム事業者を介して行う電気通信利用役務の提供に関するこの節の規定の適用）
Changes on (Act No. 2 of 2026)
If the supply of telecommunications services that an overseas business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act carries out in Japan, as prescribed in item (viii)-3 of that paragraph (excluding those that fall under the supply of telecommunications services to business operators prescribed in item (viii)-4 of that paragraph; hereinafter in this Article referred to as the "supply of telecommunications services") is carried out through a digital platform prescribed in Article 15-2, paragraph (1) of that Act, and the consideration for it is received through a specified platform operator prescribed in that paragraph (hereinafter in this Article referred to as a "specified platform operator"), the provisions of this Section apply as though that specified platform operator had carried out the supply of telecommunications services.
消費税法第二条第一項第四号の二に規定する国外事業者が国内において行う同項第八号の三に規定する電気通信利用役務の提供（同項第八号の四に規定する事業者向け電気通信利用役務の提供に該当するものを除く。以下この条において「電気通信利用役務の提供」という。）が同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を介して行われるものであつて、その対価について同項に規定する特定プラットフォーム事業者（以下この条において「特定プラットフォーム事業者」という。）を介して収受するものである場合には、当該特定プラットフォーム事業者が当該電気通信利用役務の提供を行つたものとみなして、この節の規定を適用する。
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Japanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 72-78, paragraph (2), item (i)· applies only in this paragraph and in Article 72-80-3
specified platform operatormachine translation
「特定プラットフォーム事業者」
A specified platform operator as defined in Article 15-2, paragraph 1 of the Consumption Tax Act: a business operator providing a digital platform whom the Commissioner of the National Tax Agency (国税庁長官) has designated under paragraph 2 of that Article; where a foreign business operator's (国外事業者) telecommunications services (電気通信利用役務の提供) in Japan, other than those for businesses, are supplied through such a platform and paid for through that operator, the operator is treated, for the local consumption tax (地方消費税), as having supplied them.
Short name set inArticle 72-80-3, paragraph (1)· applies only in this article
supply of telecommunications servicesmachine translation
「電気通信利用役務の提供」
A supply of telecommunications services as defined in Article 2, paragraph 1, item 8-3 of the Consumption Tax Act — a service supplied over telecommunications lines (電気通信回線), such as providing copyrighted works, other than relaying others' communications or a service incidental to another transaction — made in Japan by a foreign business operator (国外事業者), other than one for business customers (事業者向け電気通信利用役務の提供), as Article 72-80-3 of the Local Tax Act uses the term.
Short name set inArticle 72-80-3, paragraph (1)· applies only in this article