A business operator that engages, or intends to engage, in taxable transfers, etc. of assets in Japan and intends to issue a qualified invoice prescribed in Article 57-4, paragraph (1) (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may receive registration from the district director.
A business operator that intends to receive the registration under the preceding paragraph must submit a written application stating the matters specified by Ministry of Finance Order to the district director having jurisdiction over its place for tax payment. In this case, if a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) intends to receive the registration under the preceding paragraph from the first day of a taxable period to which the main clause of that paragraph ceases to apply, it must submit the written application to that district director by the date specified by Cabinet Order.
Upon receiving the written application under the preceding paragraph, the district director must examine it without delay and, except where registration is refused under paragraph (5), must make the registration under paragraph (1).
The registration under paragraph (1) is to be made by entering the name, registration number and other matters specified by Cabinet Order in the register of qualified invoice issuers. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as provided by Cabinet Order.
第一項の登録は、適格請求書発行事業者登録簿に氏名又は名称、登録番号その他の政令で定める事項を登載してするものとする。この場合において、税務署長は、政令で定めるところにより、当該適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
If the district director finds that a business operator who intends to receive the registration under paragraph (1) falls under a fact specified in the relevant one of the following items for the category of cases set forth in that item, the district director may refuse the registration.
In the case where the business operator is a business operator other than a specified foreign business operator (meaning a foreign business operator that has no office, place of business or other equivalent facility in Japan in connection with transfers, etc. of assets conducted in Japan; the same applies in the following item and the following paragraph): any of the following facts:
The business operator (limited to a person to whom Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
当該事業者（国税通則法第百十七条第一項（納税管理人）の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
The business operator is a person who has been sentenced to a fine or heavier punishment for violating the provisions of this Act, and for whom two years have not elapsed since the day on which the execution of the sentence ended or the person ceased to be subject to its execution;
当該事業者が、この法律の規定に違反して罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から二年を経過しない者であること。
In the case where the business operator is a specified foreign business operator: any of the following facts:
There is no tax representative prescribed in Article 74-9, paragraph (3), item (ii) (Advance Notice of Examination to Persons Liable for Tax, etc.) of the Act on General Rules for National Taxes who has authority for tax agency regarding consumption tax (meaning the tax agency listed in Article 2, paragraph (1), item (i) (Services of Certified Public Tax Accountants) of the Certified Public Tax Accountant Act (Act No. 237 of 1951); the same applies in item (ii), (c) of the following paragraph);
消費税に関する税務代理（税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号（税理士の業務）に掲げる税務代理をいう。次項第二号ハにおいて同じ。）の権限を有する国税通則法第七十四条の九第三項第二号（納税義務者に対する調査の事前通知等）に規定する税務代理人がないこと。
The business operator has not filed the notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes;
当該事業者が国税通則法第百十七条第二項の規定による納税管理人の届出をしていないこと。
There are currently arrears of national taxes, and collection of the amount of taxes in arrears is extremely difficult;
現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
The business operator is a person whose registration under paragraph (1) has been revoked under the following paragraph (limited to the case where the business operator fell under any of the facts listed in item (ii), (e) or (f) of the following paragraph), and for whom one year has not elapsed since the date of the revocation;
The business operator is a person who has been sentenced to a fine or heavier punishment for violating the provisions of this Act, and for whom two years have not elapsed since the day on which the execution of the sentence ended or the person ceased to be subject to its execution.
当該事業者が、この法律の規定に違反して罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から二年を経過しない者であること。
If the district director finds that a qualified invoice issuer set forth in each of the following items falls under the fact specified in that item, the district director may revoke that qualified invoice issuer's registration under paragraph (1).
税務署長は、次の各号に掲げる適格請求書発行事業者が当該各号に定める事実に該当すると認めるときは、当該適格請求書発行事業者に係る第一項の登録を取り消すことができる。
A qualified invoice issuer that is a business operator other than a specified foreign business operator: any of the following facts:
特定国外事業者以外の事業者である適格請求書発行事業者 次に掲げるいずれかの事実
The qualified invoice issuer's whereabouts have been unknown for one year or more;
当該適格請求書発行事業者が一年以上所在不明であること。
The qualified invoice issuer is found to have discontinued its business;
当該適格請求書発行事業者が事業を廃止したと認められること。
The qualified invoice issuer (limited to a corporation) is found to have been extinguished through a merger;
当該適格請求書発行事業者（法人に限る。）が合併により消滅したと認められること。
The qualified invoice issuer (limited to a person to whom Article 117, paragraph (1) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
当該適格請求書発行事業者（国税通則法第百十七条第一項の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
The qualified invoice issuer has been sentenced to a fine or heavier punishment for violating the provisions of this Act;
当該適格請求書発行事業者がこの法律の規定に違反して罰金以上の刑に処せられたこと。
The qualified invoice issuer is a person who has submitted the written application under paragraph (2) with a false statement regarding the matters relating to the fact specified in item (i) of the preceding paragraph and has received the registration under paragraph (1) based on that application;
A qualified invoice issuer that is a specified foreign business operator: any of the following facts:
特定国外事業者である適格請求書発行事業者 次に掲げるいずれかの事実
The qualified invoice issuer is found to have discontinued its business;
当該適格請求書発行事業者が事業を廃止したと認められること。
The qualified invoice issuer (limited to a corporation) is found to have been extinguished through a merger;
当該適格請求書発行事業者（法人に限る。）が合併により消滅したと認められること。
By the deadline for filing the return of the qualified invoice issuer under Article 45, paragraph (1), no document certifying authority for tax agency regarding the consumption tax relating to that return (meaning the document prescribed in Article 30 (Indication of Authority for Tax Agency) of the Certified Public Tax Accountant Act (including as applied mutatis mutandis pursuant to Article 48-16 (Application Mutatis Mutandis of Provisions on Rights and Obligations of Certified Public Tax Accountants) of that Act)) has been submitted;
当該適格請求書発行事業者の第四十五条第一項の規定による申告書の提出期限までに、当該申告書に係る消費税に関する税務代理の権限を有することを証する書面（税理士法第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）に規定する書面をいう。）が提出されていないこと。
The qualified invoice issuer (limited to a person to whom Article 117, paragraph (1) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
当該適格請求書発行事業者（国税通則法第百十七条第一項の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
In the case where no return filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of the Act on General Rules for National Taxes has been submitted for consumption tax, it is found that there is no justifiable reason for that non-submission;
消費税につき国税通則法第十七条第二項（期限内申告）に規定する期限内申告書の提出がなかつた場合において、当該提出がなかつたことについて正当な理由がないと認められること。
There are currently arrears of national taxes, and collection of the amount of taxes in arrears is extremely difficult;
現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
The qualified invoice issuer has been sentenced to a fine or heavier punishment for violating the provisions of this Act;
当該適格請求書発行事業者がこの法律の規定に違反して罰金以上の刑に処せられたこと。
The qualified invoice issuer is a person who has submitted the written application under paragraph (2) with a false statement regarding the matters relating to the fact specified in item (ii) of the preceding paragraph and has received the registration under paragraph (1) based on that application.
When the district director makes the registration under paragraph (1) or a disposition under the preceding two paragraphs, the district director notifies the business operator subject to that registration or disposition to that effect in writing.
A qualified invoice issuer must, when there has been a change in the matters entered in the register of qualified invoice issuers prescribed in paragraph (4), promptly submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
適格請求書発行事業者は、第四項に規定する適格請求書発行事業者登録簿に登載された事項に変更があつたときは、その旨を記載した届出書を、速やかに、その納税地を所轄する税務署長に提出しなければならない。
Upon receiving the submission of a written notification under the preceding paragraph, the district director is to, without delay, enter the matters relating to that notification in the register of qualified invoice issuers and make the registration of change. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers after that change, as provided by Cabinet Order.
税務署長は、前項の規定による届出書の提出を受けた場合には、遅滞なく、当該届出に係る事項を適格請求書発行事業者登録簿に登載して、変更の登録をするものとする。この場合において、税務署長は、政令で定めるところにより、当該変更後の適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
Where a qualified invoice issuer comes to fall under a case set forth in any of the following items, the registration under paragraph (1) ceases to be effective on the day specified in the relevant item:
適格請求書発行事業者が、次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める日に、第一項の登録は、その効力を失う。
where the qualified invoice issuer submits to the district director having jurisdiction over its place for tax payment a written notification requesting the cancellation of the registration under paragraph (1): the day following the last day of the taxable period that includes the day of that submission (where that submission is made during the period from the day following the day specified by Cabinet Order until the last day of that taxable period, the day following the last day of the taxable period following that taxable period);
当該適格請求書発行事業者が第一項の登録の取消しを求める旨の届出書をその納税地を所轄する税務署長に提出した場合 その提出があつた日の属する課税期間の末日の翌日（その提出が政令で定める日の翌日から当該課税期間の末日までの間にされた場合には、当該課税期間の翌課税期間の末日の翌日）
where the qualified invoice issuer discontinues its business (limited to the case where it has submitted a written notification stating that it has come to fall under the case set forth in item (iii) of paragraph (1) of the preceding Article, pursuant to the provisions of that paragraph): the day following the day on which it discontinued its business;
当該適格請求書発行事業者が事業を廃止した場合（前条第一項の規定により同項第三号に掲げる場合に該当することとなつた旨を記載した届出書を提出した場合に限る。） 事業を廃止した日の翌日
where a corporation that is the qualified invoice issuer is extinguished through a merger (limited to the case where it has submitted a written notification stating that it has come to fall under the case set forth in item (v) of paragraph (1) of the preceding Article, pursuant to the provisions of that paragraph): the day on which that corporation was extinguished through a merger.
当該適格請求書発行事業者である法人が合併により消滅した場合（前条第一項の規定により同項第五号に掲げる場合に該当することとなつた旨を記載した届出書を提出した場合に限る。） 当該法人が合併により消滅した日
When the district director has revoked a registration pursuant to the provisions of paragraph (6), or when the registration under paragraph (1) has ceased to be effective pursuant to the provisions of the preceding paragraph, the district director must cancel that registration. In this case, the district director must promptly publish, as provided by Cabinet Order, the fact that the registration has been revoked or has ceased to be effective and the date thereof.
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
Read this with the articles around it
(Tax Agent)
If an individual taxpayer has, or will come to have, neither a domicile nor a residence (excluding an office or place of business) in the area where this Act is in force…
個人である納税者がこの法律の施行地に住所及び居所（事務所及び事業所を除く。）を有せず、若しくは有しないこととなる場合又はこの法律の施行地に本店若しくは主たる事務所を有しない法人である納税者がこの法律の施行地にその事務所及び事業所を有せず、若しくは有しないこととなる場合において…
Open this provision(Tax Agent)
When a taxpayer appoints a tax agent pursuant to the provisions of the preceding paragraph, they must notify the district director of the tax office with jurisdiction over the place for tax payment…
納税者は、前項の規定により納税管理人を定めたときは、当該納税管理人に係る国税の納税地を所轄する税務署長（保税地域からの引取りに係る消費税等又は国際観光旅客税（国際観光旅客税法第十六条第一項（国内事業者による特別徴収等）の規定により徴収して納付すべきものを除く。）に関する事項のみを処理させるため、納税管理人を定めたとき…
Open this provision(Filing of a Return by the Due Date)
A tax return filed pursuant to the provisions of the preceding paragraph is referred to as a "return filed by the due date."
前項の規定により提出する納税申告書は、期限内申告書という。
Open this provisionAdvance Notice of Examination to Persons Liable for Tax, etc.
tax representative: a certified public tax accountant or certified public tax accountant corporation that has submitted the document referred to in Article 30…
税務代理人 税理士法第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項（税理士業務を行う弁護士等）の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士…
Open this provisionFinal Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period…
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、課税期間ごとに、当該課税期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
A business operator that engages, or intends to engage, in taxable transfers, etc. of assets in Japan and intends to issue a qualified invoice prescribed in Article 57-4…
国内において課税資産の譲渡等を行い、又は行おうとする事業者であつて、第五十七条の四第一項に規定する適格請求書の交付をしようとする事業者（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、税務署長の登録を受けることができる。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
A business operator that engages, or intends to engage, in taxable transfers, etc. of assets in Japan and intends to issue a qualified invoice prescribed in Article 57-4…
国内において課税資産の譲渡等を行い、又は行おうとする事業者であつて、第五十七条の四第一項に規定する適格請求書の交付をしようとする事業者（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、税務署長の登録を受けることができる。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
Where a qualified invoice issuer comes to fall under a case set forth in any of the following items, the registration under paragraph (1) ceases to be effective on the day specified in the relevant…
適格請求書発行事業者が、次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める日に、第一項の登録は、その効力を失う。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
When the district director has revoked a registration pursuant to the provisions of paragraph (6), or when the registration under paragraph (1) has ceased to be effective pursuant to the provisions…
税務署長は、第六項の規定による登録の取消しを行つたとき、又は前項の規定により第一項の登録がその効力を失つたときは、当該登録を抹消しなければならない。この場合において、税務署長は、政令で定めるところにより、当該登録が取り消された又はその効力を失つた旨及びその年月日を速やかに公表しなければならない。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
A business operator that intends to receive the registration under the preceding paragraph must submit a written application stating the matters specified by Ministry of Finance Order to the district…
前項の登録を受けようとする事業者は、財務省令で定める事項を記載した申請書をその納税地を所轄する税務署長に提出しなければならない。この場合において、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が、同項本文の規定の適用を受けないこととなる課税期間の初日から前項の登録を受けようとするときは…
Open this provisionRegistration of Qualified Invoice Issuers, etc.
Upon receiving the written application under the preceding paragraph, the district director must examine it without delay and, except where registration is refused under paragraph (5)…
税務署長は、前項の申請書の提出を受けた場合には、遅滞なく、これを審査し、第五項の規定により登録を拒否する場合を除き、第一項の登録をしなければならない。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
The registration under paragraph (1) is to be made by entering the name, registration number and other matters specified by Cabinet Order in the register of qualified invoice issuers.
第一項の登録は、適格請求書発行事業者登録簿に氏名又は名称、登録番号その他の政令で定める事項を登載してするものとする。この場合において、税務署長は、政令で定めるところにより、当該適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
If the district director finds that a business operator who intends to receive the registration under paragraph (1) falls under a fact specified in the relevant one of the following items for the…
税務署長は、第一項の登録を受けようとする事業者が、次の各号に掲げる場合の区分に応じ当該各号に定める事実に該当すると認めるときは、当該登録を拒否することができる。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
In the case where the business operator is a business operator other than a specified foreign business operator…
当該事業者が特定国外事業者（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を国内に有しない国外事業者をいう。次号及び次項において同じ。）以外の事業者である場合 次に掲げるいずれかの事実
Open this provisionRegistration of Qualified Invoice Issuers, etc.
In the case where the business operator is a specified foreign business operator: any of the following facts:
当該事業者が特定国外事業者である場合 次に掲げるいずれかの事実
Open this provisionRegistration of Qualified Invoice Issuers, etc.
If the district director finds that a qualified invoice issuer set forth in each of the following items falls under the fact specified in that item, the district director may revoke that qualified…
税務署長は、次の各号に掲げる適格請求書発行事業者が当該各号に定める事実に該当すると認めるときは、当該適格請求書発行事業者に係る第一項の登録を取り消すことができる。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
A qualified invoice issuer that is a specified foreign business operator: any of the following facts:
特定国外事業者である適格請求書発行事業者 次に掲げるいずれかの事実
Open this provisionRegistration of Qualified Invoice Issuers, etc.
When the district director makes the registration under paragraph (1) or a disposition under the preceding two paragraphs, the district director notifies the business operator subject to that…
税務署長は、第一項の登録又は前二項の処分をするときは、その登録又は処分に係る事業者に対し、書面によりその旨を通知する。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
A qualified invoice issuer must, when there has been a change in the matters entered in the register of qualified invoice issuers prescribed in paragraph (4)…
適格請求書発行事業者は、第四項に規定する適格請求書発行事業者登録簿に登載された事項に変更があつたときは、その旨を記載した届出書を、速やかに、その納税地を所轄する税務署長に提出しなければならない。
Open this provisionRegistration of Qualified Invoice Issuers, etc.
Upon receiving the submission of a written notification under the preceding paragraph, the district director is to, without delay, enter the matters relating to that notification in the register of…
税務署長は、前項の規定による届出書の提出を受けた場合には、遅滞なく、当該届出に係る事項を適格請求書発行事業者登録簿に登載して、変更の登録をするものとする。この場合において、税務署長は、政令で定めるところにより、当該変更後の適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
Open this provisionObligations of Qualified Invoice Issuers
Where a qualified invoice issuer has conducted a taxable transfer, etc. of assets in Japan (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8…
適格請求書発行事業者は、国内において課税資産の譲渡等（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。）を行つた場合（第四条第五項の規定により資産の譲渡とみなされる場合、第十七条第一項又は第二項本文の規定により資産の譲渡等を行つたものとされる場合その他政…
Open this provisionNotification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
Where a business operator comes to fall under a case set forth in any of the following items, the person specified in the relevant item must promptly submit a written notification to that effect to…
事業者が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める者は、その旨を記載した届出書を速やかに当該事業者の納税地を所轄する税務署長に提出しなければならない。
Open this provisionNotification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
In the case where a business operator (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has discontinued its business…
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。）が事業を廃止した場合（既に同条第五項、第十九条第三項、第三十七条第五項、第四十二条第九項又は第四十五条の二第二項の規定により事業を廃止した旨を記載した届出書を提出している場合を除く。） 当該事業者
Open this provisionNotification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
In the case where a corporation (excluding a corporation exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has been extinguished through a merger…
法人（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法人を除く。）が合併により消滅した場合 当該合併に係る合併法人
Open this provisionExemption from Tax Liability for Small-Scale Business Operators
With respect to a business operator whose taxable sales in the base period for its taxable period are 10 million yen or less (excluding a qualified invoice issuer), notwithstanding Article 5…
事業者のうち、その課税期間に係る基準期間における課税売上高が千万円以下である者（適格請求書発行事業者を除く。）については、第五条第一項の規定にかかわらず、その課税期間中に国内において行つた課税資産の譲渡等及び特定課税仕入れにつき、消費税を納める義務を免除する。ただし、この法律に別段の定めがある場合は、この限りでない。
Open this provisionJapanmachine translation
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
business operatormachine translation
「事業者」
An individual business operator (個人事業者) or a corporation (法人), as Article 2, paragraph (1), item (iv) of the Consumption Tax Act defines it.
Defined inArticle 2, paragraph (1), item (iv)· applies throughout the law
foreign business operatormachine translation
「国外事業者」
An individual business operator (個人事業者) who is a nonresident (非居住者) as defined in Article 2, paragraph (1), item (v) of the Income Tax Act — an individual who neither has a domicile in Japan nor has had a residence there continuously for a year or more — or a foreign corporation (外国法人) as defined in Article 2, item (iv) of the Corporation Tax Act, one without its head office or principal office in Japan.
Defined inArticle 2, paragraph (1), item (iv-2)· applies throughout the law
qualified invoice issuermachine translation
「適格請求書発行事業者」
A business operator (事業者) registered under Article 57-2, paragraph (1) by the tax office director (税務署長) as one that issues qualified invoices (適格請求書).
Defined inArticle 2, paragraph (1), item (vii-2)· applies throughout the law
transfer, etc. of assetsmachine translation
「資産の譲渡等」
A transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
taxable transfer, etc. of assetsmachine translation
「課税資産の譲渡等」
A transfer, etc. of assets (資産の譲渡等) — a transfer or lease of assets or a supply of services made as a business for consideration — other than one that Article 6, paragraph (1) makes non-taxable (those listed in Appended Table 2 (別表第二)).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
specified foreign business operatormachine translation
「特定国外事業者」
In Article 57-2, paragraphs (5) and (6), 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.
Defined inArticle 57-2, paragraph (5), item (i)· applies only in this provision and in Article 57-2, paragraph (5), item (ii); and Article 57-2, paragraph (6)
tax agencymachine translation
「税務代理」
Tax agency as defined in Article 2, paragraph (1), item (i) of the Certified Public Tax Accountant Act: acting for, or on behalf of, another person in returns, applications, claims or appeals to the tax authorities (税務官公署), or in statements to them about those or about an examination or disposition, beyond merely preparing tax documents; here, tax agency for consumption tax.
Defined inArticle 57-2, paragraph (5), item (ii), (a)· applies only in this provision and in Article 57-2, paragraph (6), item (ii), (c)
qualified invoicemachine translation
「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.
Short name set inArticle 57-4, paragraph (1)· applies only in this provision and in Articles 57-4 to 57-6
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.