Article 57-3Procedures, etc. Where a Qualified Invoice Issuer Dies
第五十七条の三（適格請求書発行事業者が死亡した場合における手続等）
Where 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.
適格請求書発行事業者（個人事業者に限る。以下この条において同じ。）が死亡した場合には、第五十七条第一項の規定にかかわらず、同項第四号に定める者は、同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、速やかに、当該適格請求書発行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。
The 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.
適格請求書発行事業者が死亡した場合における前条第一項の登録は、次項の規定の適用を受ける場合を除き、前項の規定による届出書が提出された日の翌日又は当該死亡した日の翌日から四月を経過した日のいずれか早い日に、その効力を失う。
For 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.
The 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.
When 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.
Matters 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.
適格請求書発行事業者の事業を承継した場合における棚卸資産に係る消費税額の調整その他この条の規定の適用に関し必要な事項は、政令で定める。
Article 57-4Obligations of Qualified Invoice Issuers
第五十七条の四（適格請求書発行事業者の義務）
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, 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:
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令で定める場合を除く。）において、当該課税資産の譲渡等を受ける他の事業者（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。以下この条において同じ。）から次に掲げる事項を記載した請求書、納品書その他これらに類する書類（以下第五十七条の六までにおいて「適格請求書」という。）の交付を求められたときは、当該課税資産の譲渡等に係る適格請求書を当該他の事業者に交付しなければならない。ただし、当該適格請求書発行事業者が行う事業の性質上、適格請求書を交付することが困難な課税資産の譲渡等として政令で定めるものを行う場合は、この限りでない。
the name of the qualified invoice issuer and its registration number (meaning the registration number prescribed in Article 57-2, paragraph (4); the same applies in item (i) of the following paragraph and item (i) of paragraph (3));
適格請求書発行事業者の氏名又は名称及び登録番号（第五十七条の二第四項の登録番号をいう。次項第一号及び第三項第一号において同じ。）
the date on which the taxable transfer, etc. of assets was conducted (where the document is prepared collectively for taxable transfers, etc. of assets conducted within a certain period within the scope of a taxable period, that certain period);
課税資産の譲渡等を行つた年月日（課税期間の範囲内で一定の期間内に行つた課税資産の譲渡等につきまとめて当該書類を作成する場合には、当該一定の期間）
the particulars of the assets or services relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
課税資産の譲渡等に係る資産又は役務の内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
the total amount, classified by each different tax rate, of the tax-exclusive price (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and not including the amount of consumption tax to be imposed on the taxable transfer, etc. of assets or an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies in item (iv) of the following paragraph and item (iv) of paragraph (3)) or the tax-inclusive price (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and including the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies in item (iv) of the following paragraph and item (iv) of paragraph (3)) relating to the taxable transfer, etc. of assets, and the applicable tax rate (meaning the rate obtained by multiplying the tax rate prescribed in Article 29, item (i) or (ii) by 100/78; the same applies in item (v) of the following paragraph and item (v) of paragraph (3));
課税資産の譲渡等に係る税抜価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含まないものとする。次項第四号及び第三項第四号において同じ。）又は税込価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含むものとする。次項第四号及び第三項第四号において同じ。）を税率の異なるごとに区分して合計した金額及び適用税率（第二十九条第一号又は第二号に規定する税率に七十八分の百を乗じて得た率をいう。次項第五号及び第三項第五号において同じ。）
the amount of consumption tax, etc. (meaning the amount calculated by the method specified by Cabinet Order, for each of the amounts totalled by each different tax rate as set forth in the preceding item, as the sum of the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base);
the name of the business operator that receives the delivery of the document.
書類の交付を受ける事業者の氏名又は名称
Where 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"):
the name of the qualified invoice issuer and its registration number;
適格請求書発行事業者の氏名又は名称及び登録番号
the date on which the taxable transfer, etc. of assets was conducted;
課税資産の譲渡等を行つた年月日
the particulars of the assets or services relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
課税資産の譲渡等に係る資産又は役務の内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
the total amount, classified by each different tax rate, of the tax-exclusive price or the tax-inclusive price relating to the taxable transfer, etc. of assets;
課税資産の譲渡等に係る税抜価額又は税込価額を税率の異なるごとに区分して合計した金額
the amount of consumption tax, etc. (meaning the amount calculated in accordance with the provisions of item (v) of the preceding paragraph) or the applicable tax rate.
A 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:
売上げに係る対価の返還等（第三十八条第一項に規定する売上げに係る対価の返還等をいう。以下この項において同じ。）を行う適格請求書発行事業者は、当該売上げに係る対価の返還等を受ける他の事業者に対して、次に掲げる事項を記載した請求書、納品書その他これらに類する書類（以下この条において「適格返還請求書」という。）を交付しなければならない。ただし、当該適格請求書発行事業者が行う事業の性質上当該売上げに係る対価の返還等に際し適格返還請求書を交付することが困難な課税資産の譲渡等を行う場合、当該売上げに係る対価の返還等の金額が少額である場合その他の政令で定める場合は、この限りでない。
the name of the qualified invoice issuer and its registration number;
適格請求書発行事業者の氏名又は名称及び登録番号
the date on which the refund, etc. of consideration for sales is made and the date on which the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales was conducted;
売上げに係る対価の返還等を行う年月日及び当該売上げに係る対価の返還等に係る課税資産の譲渡等を行つた年月日
the particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
売上げに係る対価の返還等に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等に係る課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
the total amount, classified by each different tax rate, of the tax-exclusive price or the tax-inclusive price relating to the refund, etc. of consideration for sales;
売上げに係る対価の返還等に係る税抜価額又は税込価額を税率の異なるごとに区分して合計した金額
the amount of consumption tax, etc. relating to the amount of the refund, etc. of consideration for sales (meaning the amount calculated in accordance with the provisions of paragraph (1), item (v)) or the applicable tax rate.
売上げに係る対価の返還等の金額に係る消費税額等（第一項第五号の規定に準じて計算した金額をいう。）又は適用税率
A 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.
適格請求書、適格簡易請求書又は適格返還請求書を交付した適格請求書発行事業者は、これらの書類の記載事項に誤りがあつた場合には、これらの書類を交付した他の事業者に対して、修正した適格請求書、適格簡易請求書又は適格返還請求書を交付しなければならない。
A 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.
A 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.
適格請求書、適格簡易請求書若しくは適格返還請求書を交付し、又はこれらの書類に記載すべき事項に係る電磁的記録を提供した適格請求書発行事業者は、政令で定めるところにより、これらの書類の写し又は当該電磁的記録を保存しなければならない。この場合において、当該電磁的記録の保存については、財務省令で定める方法によるものとする。
The 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.
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.