①Where 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 the district director having jurisdiction over the place for tax payment of that business operator:

②If a business operator has come to fall under a newly established corporation prescribed in Article 12-2, paragraph (1) or a specified newly founded corporation prescribed in Article 12-3, paragraph (1), the business operator must promptly submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.

①A 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.

②A 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.

③Upon 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).

④The 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.

⑤If 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.

⑥If 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).

⑦When 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.

⑧A 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.

⑨Upon 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.

⑩Where 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:

⑪When 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.

⑫Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.

①Where a qualified invoice issuer (limited to an individual business operator; the same applies hereinafter in this Article) dies, notwithstanding the provisions of Article 57, paragraph (1), the person specified in item (iv) of that paragraph must promptly submit a written notification stating that the case set forth in that item has come to apply to the district director having jurisdiction over the place for tax payment of that qualified invoice issuer.

②The registration under paragraph (1) of the preceding Article upon the death of a qualified invoice issuer ceases to be effective, except where the following paragraph applies, on the earlier of the day following the day on which the written notification under the provisions of the preceding paragraph is submitted and the day on which four months have elapsed from the day following the day of that death.

③For the period from the day following the day of the inheritance of an heir who has succeeded to the business of a qualified invoice issuer by inheritance (excluding a qualified invoice issuer) until the earlier of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article and 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 (referred to as the "deemed registration period" in the following paragraph), the provisions of this Act (excluding paragraph (10) of that Article (limited to the part relating to item (i))) apply by deeming that heir to be a business operator that received the registration under paragraph (1) of that Article. In this case, during that deemed registration period, the registration number prescribed in paragraph (4) of that Article relating to that qualified invoice issuer is deemed to be the registration number of that heir.

④The registration under paragraph (1) of the preceding Article relating to the decedent of an heir to whom the provisions of the preceding paragraph have applied ceases to be effective on or after the day following the last day of the deemed registration period of that heir.

⑤When the registration under paragraph (1) of the preceding Article has ceased to be effective pursuant to the provisions of paragraph (2) or 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 ceased to be effective and the date thereof.

⑥Matters necessary for the application of the provisions of this Article, including the adjustment of the amount of consumption tax on inventory where the business of a qualified invoice issuer is succeeded to, are specified by Cabinet Order.

①Where 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, paragraph (1) or other Acts or treaties; the same applies hereinafter in this Article) (excluding the case deemed to be a transfer of assets under Article 4, paragraph (5), the case where a person is deemed to have conducted a transfer, etc. of assets under Article 17, paragraph (1) or the main clause of paragraph (2), and other cases specified by Cabinet Order), if another business operator that receives that taxable transfer, etc. of assets (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this Article) requests the delivery of an invoice, delivery slip or other similar document stating the following matters (hereinafter through Article 57-6 referred to as a "qualified invoice"), the qualified invoice issuer must deliver the qualified invoice for that taxable transfer, etc. of assets to that other business operator; provided, however, that this does not apply where the qualified invoice issuer conducts a taxable transfer, etc. of assets specified by Cabinet Order as one for which, owing to the nature of the business conducted by the qualified invoice issuer, it is difficult to deliver a qualified invoice:

②Where the provisions of the main clause of the preceding paragraph apply, if the taxable transfer, etc. of assets conducted in Japan by the qualified invoice issuer referred to in that paragraph relates to retail or any other business specified by Cabinet Order, the qualified invoice issuer may deliver, in place of a qualified invoice, an invoice, delivery slip or other similar document stating the following matters (hereinafter through Article 57-6 referred to as a "qualified simplified invoice"):

③A qualified invoice issuer that makes a refund, etc. of consideration for sales (meaning a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1); the same applies hereinafter in this paragraph) must deliver to the other business operator that receives that refund, etc. of consideration for sales an invoice, delivery slip or other similar document stating the following matters (hereinafter in this Article referred to as a "qualified return invoice"); provided, however, that this does not apply where the qualified invoice issuer conducts a taxable transfer, etc. of assets for which, owing to the nature of the business conducted by the qualified invoice issuer, it is difficult to deliver a qualified return invoice upon that refund, etc. of consideration for sales, where the amount of that refund, etc. of consideration for sales is small, or in any other case specified by Cabinet Order:

④A qualified invoice issuer that has delivered a qualified invoice, qualified simplified invoice or qualified return invoice must, where there is an error in the matters stated in those documents, deliver a corrected qualified invoice, qualified simplified invoice or qualified return invoice to the other business operator to which it delivered those documents.

⑤A qualified invoice issuer may, in place of delivering a qualified invoice, qualified simplified invoice or qualified return invoice, provide electronic or magnetic records relating to the matters to be stated in those documents (meaning electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; the same applies hereinafter through Article 57-6). In this case, where there is an error in the matters provided as those electronic or magnetic records, the provisions of the preceding paragraph apply mutatis mutandis.

⑥A qualified invoice issuer that has delivered a qualified invoice, qualified simplified invoice or qualified return invoice, or has provided electronic or magnetic records relating to the matters to be stated in those documents, must retain copies of those documents or those electronic or magnetic records, as provided by Cabinet Order. In this case, the retention of those electronic or magnetic records is to be by the method specified by Ministry of Finance Order.

⑦The matters to be stated in qualified invoices, qualified simplified invoices and qualified return invoices, and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.

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)).

①A qualified invoice issuer that is a partner of a partnership formed by a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (Act No. 89 of 1896), an investment limited partnership prescribed in Article 2, paragraph (2) (Definitions) of the Limited Partnership Act for Investment (Act No. 90 of 1998), a limited liability partnership prescribed in Article 2 (Definitions) of the Limited Liability Partnership Act (Act No. 40 of 2005), or an organization established under the laws and regulations of a foreign country that is similar to any of these partnerships (hereinafter in this Article referred to as a "voluntary partnership, etc.") must not, notwithstanding the provisions of the main clause of Article 57-4, paragraph (1), or paragraph (2) or (5) of that Article, deliver a qualified invoice or qualified simplified invoice, or provide electronic or magnetic records relating to the matters to be stated in those documents, for a taxable transfer, etc. of assets conducted in Japan as the business of that voluntary partnership, etc.; provided, however, that where all of the partners of that voluntary partnership, etc. are qualified invoice issuers and the person specified by Cabinet Order who executes the business of that voluntary partnership, etc. (referred to as the "executive partner" in the following paragraph) has submitted, as provided by Cabinet Order, a written notification to that effect to the district director having jurisdiction over the place for tax payment of that executive partner, this does not apply to taxable transfers, etc. of assets conducted on or after the day on which that submission was made.

②Where a voluntary partnership, etc. that has submitted a written notification under the proviso to the preceding paragraph comes to fall under any of the following cases, the proviso to that paragraph does not apply to taxable transfers, etc. of assets conducted on or after the day on which it came to fall under that case. In this case, the executive partner of that voluntary partnership, etc. must promptly submit a written notification stating that it has come to fall under that case to the district director having jurisdiction over the executive partner's place for tax payment:

③Beyond what is prescribed in the preceding two paragraphs, necessary matters concerning the application of the provisions of Article 57-4 to voluntary partnerships, etc. are specified by Cabinet Order.

A business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) or a special filer is to, as provided by Cabinet Order, keep books, record in them the matters concerning the transfers, etc. of assets, taxable purchases, or taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of other laws or treaties; the same applies in Article 60) from a bonded area that it has carried out, and retain those books.

In the case of inheritance, the heir succeeds to the following obligations of the decedent, and in the case where a corporation merges, the merging corporation succeeds to the following obligations of the merged corporation, respectively.

①In the case where, with respect to matters recorded in an electronic or magnetic record retained by a business operator (meaning the electronic or magnetic record prescribed in Article 8, paragraph (2) and other records specified by Cabinet Order; the same applies hereinafter in this paragraph), a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes or an amended return prescribed in Article 19, paragraph (3) (Amended Return) of that Act is filed for consumption tax, a reassessment is made under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act, or a determination is made under the provisions of Article 25 (Determination) of that Act (hereinafter in this paragraph referred to as "return filed after the due date, etc."), and the case falls under Article 68, paragraph (1) or (2) (Heavy Penalty Tax) of that Act, the amount of heavy penalty tax under paragraphs (1) and (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax that is to be the basis prescribed in those provisions (if there are facts that are to be the basis for calculating that tax other than the facts relating to matters recorded in that electronic or magnetic record that give rise to that return filed after the due date, etc. (limited to those concerning facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), limited to the amount calculated, as provided by Cabinet Order, as the amount of tax based on the facts relating to matters recorded in an electronic or magnetic record) by 10 percent.

②Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.

①A business conducted by the national government or a local government as operations relating to the general account, or a business conducted by the national government or a local government by establishing a special account, is deemed to be a business conducted by a single corporation for each such general account or special account, and the provisions of this Act apply accordingly; provided, however, that among the businesses conducted by the national government or a local government by establishing special accounts, a business conducted by establishing a special account specified by Cabinet Order is deemed to be a business conducted as operations relating to the general account.

②Transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area conducted by the national government or a local government may, as provided by Cabinet Order, be treated as having been conducted on the last day of the fiscal year in which the consideration for the transfer, etc. of assets is to be received and of the fiscal year in which the costs of the taxable purchase and of the taking out of taxable goods from a bonded area are to be paid.

③With respect to the time at which a corporation listed in Appended Table 3 that is specified by Cabinet Order as a corporation equivalent to the national government or a local government conducted transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area, it is specified by Cabinet Order in accordance with the provisions of the preceding paragraph.

④In the case where the national government or a local government (limited to the case where it conducts a business by establishing a special account), a corporation listed in Appended Table 3, the trustee business operator prescribed in Article 15, paragraph (3) with respect to a public interest trust prescribed in the proviso to Article 14, paragraph (1) (referred to as a "public interest trust trustee" in paragraph (8)), or an association or foundation without legal personality (excluding one whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) makes a taxable purchase or takes taxable goods out of a bonded area, and in the taxable period that includes the day of the taxable purchase or the day of the taking out of the taxable goods from a bonded area (if a special return has been submitted for those taxable goods, the day on which that special return was submitted or the day on which notice of the determination on a special return was received) there is income other than consideration for transfers, etc. of assets (excluding income specified by Cabinet Order; hereinafter in this paragraph referred to as "specified income"), and the case falls under a case specified by Cabinet Order as one where the total amount of that specified income is not insignificant compared with the amount obtained by adding the total amount of that specified income to the total amount of the amounts of consideration for transfers, etc. of assets in that taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1)), then, except where Article 37 applies, the total amount of the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2); the same applies hereinafter in this paragraph and the following paragraph) that may be deducted from the amount of consumption tax set out in Article 45, paragraph (1), item (ii) for that taxable period (referred to as "consumption tax on the tax base amount" in the following paragraph and paragraph (6)) is, notwithstanding the provisions of Articles 30 to 36, the amount equivalent to the remainder obtained by deducting, from the total amount of that amount of tax on taxable purchases, etc. as calculated under those provisions, the amount calculated, as provided by Cabinet Order, as the amount of tax on taxable purchases, etc. relating to specified income. In this case, that amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) for that taxable period.

⑤In the case referred to in the preceding paragraph, if there is an amount that cannot be fully deducted when the amount calculated as provided by the Cabinet Order prescribed in that paragraph is deducted from the amount of tax on taxable purchases, etc. prescribed in that paragraph, that amount that cannot be fully deducted is deemed to be consumption tax relating to taxable transfers, etc. of assets and is added to the consumption tax on the tax base amount for the taxable period referred to in that paragraph.

⑥With respect to a business conducted as operations relating to the general account of the national government or a local government that is deemed under paragraph (1) to be a business conducted by a single corporation, the total amount of consumption tax that may be deducted from the consumption tax on the tax base amount for the taxable period under the provisions of Articles 30 to 39 is, notwithstanding those provisions, deemed to be the same as that consumption tax on the tax base amount.

⑦Where the national government or a local government conducts a business as operations relating to the general account, the provisions of Articles 9, 42, 45, 57 and 58 do not apply.

⑧In addition to what is provided for in the preceding paragraphs, special provisions on the deadline for filing a return under the provisions of Article 42, paragraph (1), (4) or (6) or Article 45, paragraph (1) of the national government or a local government (limited to a business conducted by establishing a special account) or of those specified by Cabinet Order among the corporations listed in Appended Table 3, and other particulars necessary for the application of this Act to the national government, a local government, a corporation listed in Appended Table 3, a public interest trust trustee or an association or foundation without legal personality, are specified by Cabinet Order.

In addition to what is provided for in this Act, applications concerning permission or approval under the provisions of this Act, procedures concerning the provision of security, matters to be stated in documents, procedures for submitting them, and other particulars necessary for implementing this Act are specified by Ministry of Finance Order.

A business operator that makes a specified transfer, etc. of assets (limited to one that constitutes a specified taxable purchase made by another person in Japan) must, in advance at the time of that specified transfer, etc. of assets, indicate that the business operator that makes that specified taxable purchase is liable to pay consumption tax under the provisions of Article 5, paragraph (1).

When a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)), in the case of making taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties; the same applies hereinafter in this Article) to unspecified and numerous persons (excluding the case of making them exclusively to other business operators), displays in advance the price of the assets or services relating to the taxable transfers, etc. of assets, it must display a price that includes an amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax relating to those assets or services.