Article 57-5Prohibition of Delivery of Documents Similar to Qualified Invoices, etc.
第五十七条の五（適格請求書類似書類等の交付の禁止）
A person other than a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (i) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (i)), and a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (ii) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (ii)).
documents bearing an indication that is likely to be mistaken for a qualified invoice or qualified simplified invoice prepared by a qualified invoice issuer;
適格請求書発行事業者が作成した適格請求書又は適格簡易請求書であると誤認されるおそれのある表示をした書類
a qualified invoice or qualified simplified invoice containing a false statement;
electronic or magnetic records relating to the matters stated in the documents set forth in item (i) or in the documents set forth in the preceding item.
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Prohibition of Delivery of Documents Similar to Qualified Invoices, etc.
documents bearing an indication that is likely to be mistaken for a qualified invoice or qualified simplified invoice prepared by a qualified invoice issuer;
適格請求書発行事業者が作成した適格請求書又は適格簡易請求書であると誤認されるおそれのある表示をした書類
Open this provisionProhibition of Delivery of Documents Similar to Qualified Invoices, etc.
a qualified invoice or qualified simplified invoice containing a false statement;
偽りの記載をした適格請求書又は適格簡易請求書
Open this provisionProhibition of Delivery of Documents Similar to Qualified Invoices, etc.
electronic or magnetic records relating to the matters stated in the documents set forth in item (i) or in the documents set forth in the preceding item.
第一号に掲げる書類の記載事項又は前号に掲げる書類の記載事項に係る電磁的記録
Open this provisionqualified 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
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
qualified simplified invoicemachine translation
「適格簡易請求書」
An invoice, delivery note or similar document that a qualified invoice issuer (適格請求書発行事業者) may give instead of a qualified invoice (適格請求書) for taxable transfers in retail and other businesses a Cabinet Order (政令) sets, 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, and the consumption tax amount or the rate applied.
Short name set inArticle 57-4, paragraph (2)· applies only in this provision and in Articles 57-4 to 57-6
electronic or magnetic recordmachine translation
「電磁的記録」
In Articles 57-4 to 57-6, an electronic or magnetic record as defined in Article 2, item (iii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers: a record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 57-4, paragraph (5)· applies only in this provision and in Articles 57-4 to 57-6