The persons specified by Cabinet Order prescribed in the proviso to Article 57-6, paragraph (1) of the Act are the persons specified in the relevant one of the following items for the category of voluntary partnership, etc. (meaning the voluntary partnership, etc. prescribed in that paragraph; the same applies hereinafter in this Article) listed in that item:
法第五十七条の六第一項ただし書に規定する政令で定める者は、次の各号に掲げる任意組合等（同項に規定する任意組合等をいう。以下この条において同じ。）の区分に応じ当該各号に定める者とする。
a partnership formed by a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (Act No. 89 of 1896): among the partners of that partnership, the person who executes business prescribed in Article 670, paragraph (3) (Methods of Deciding and Executing Business) of that Act (where there are multiple such persons who execute business, one of those persons who execute business, and where there is no person who executes business, one of the partners of that partnership);
民法（明治二十九年法律第八十九号）第六百六十七条第一項（組合契約）に規定する組合契約によつて成立する組合 当該組合の組合員のうち同法第六百七十条第三項（業務の決定及び執行の方法）に規定する業務執行者（当該業務執行者が複数あるときは当該業務執行者のうち一の業務執行者とし、業務執行者が存在しないときは当該組合の組合員のうち一の組合員とする。）
an investment limited partnership prescribed in Article 2, paragraph (2) (Definitions) of the Limited Partnership Act for Investment (Act No. 90 of 1998): the general partner with unlimited liability who executes the business of that investment limited partnership (where there are multiple such general partners with unlimited liability, one of those partners);
投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項（定義）に規定する投資事業有限責任組合 当該投資事業有限責任組合の業務を執行する無限責任組合員（当該無限責任組合員が複数あるときは、当該無限責任組合員のうち一の組合員とする。）
a limited liability partnership prescribed in Article 2 (Definitions) of the Limited Liability Partnership Act (Act No. 40 of 2005): the partner prescribed in Article 29, paragraph (3) (Preparation and Retention of Accounting Books) of that Act who executes the business of that limited liability partnership;
有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条（定義）に規定する有限責任事業組合 当該有限責任事業組合の業務を執行する同法第二十九条第三項（会計帳簿の作成及び保存）に規定する組合員
an organization established under the laws and regulations of a foreign country that is similar to the partnerships set forth in the preceding three items: a person equivalent to the persons specified in the preceding three items.
When intending to be subject to the application of the proviso to Article 57-6, paragraph (1) of the Act, a written notification stating the matters specified by Ministry of Finance Order, with a copy of the partnership contract or other similar document relating to the voluntary partnership, etc. listed in the items of the preceding paragraph attached, must be submitted to the district director having jurisdiction over the place for tax payment of the executive partner relating to that voluntary partnership, etc. (meaning the executive partner prescribed in Article 57-6, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (4)).
An executive partner that has submitted a written notification under the proviso to Article 57-6, paragraph (1) of the Act must, where there is a change in the matters stated in that written notification, promptly submit a written notification stating that fact, with a copy of the partnership contract or other similar document relating to the voluntary partnership, etc. listed in the items of paragraph (1) attached, to the district director having jurisdiction over its place for tax payment.
法第五十七条の六第一項ただし書の規定による届出書を提出した業務執行組合員は、当該届出書に記載した事項に変更があつたときは、その旨を記載した届出書に第一項各号に掲げる任意組合等に係る組合契約の契約書その他これに類する書類の写しを添付し、速やかに、これ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。
Where a voluntary partnership, etc. that has submitted a written notification under the proviso to Article 57-6, paragraph (1) of the Act is dissolved and its liquidation is completed, the liquidator relating to that liquidation must submit a written notification stating that fact to the district director having jurisdiction over the place for tax payment of the executive partner relating to that voluntary partnership, etc.
法第五十七条の六第一項ただし書の規定による届出書を提出した任意組合等が解散し、かつ、その清算が結了した場合には、当該清算に係る清算人は、その旨を記載した届出書を当該任意組合等に係る業務執行組合員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。
With regard to taxable transfers, etc. of assets relating to the business of a voluntary partnership, etc. that has submitted a written notification under the proviso to Article 57-6, paragraph (1) of the Act, among the matters that are to be stated in a qualified invoice, etc. pursuant to Article 57-4, paragraphs (1) through (3) of the Act, the matters set forth in paragraph (1), item (i), paragraph (2), item (i) and paragraph (3), item (i) of that Article may, notwithstanding those provisions, be the name or title of any one of the partners of that voluntary partnership, etc., the registration number of that partner under Article 57-2, paragraph (4) of the Act, and the name of that voluntary partnership, etc.
法第五十七条の六第一項ただし書の規定による届出書を提出した任意組合等の事業に係る課税資産の譲渡等については、法第五十七条の四第一項から第三項までの規定により適格請求書等に記載することとされている事項のうち同条第一項第一号、第二項第一号及び第三項第一号に掲げる事項は、これらの規定にかかわらず、当該任意組合等のいずれかの組合員の氏名又は名称及び当該組合員の法第五十七条の二第四項の登録番号並びに当該任意組合等の名称とすることができる。
Read this with the articles around it
qualified invoice, etc.machine translation
「適格請求書等」
In Articles 70-12 to 70-14, a qualified invoice (適格請求書), qualified simplified invoice (適格簡易請求書) or qualified return invoice (適格返還請求書) that an intermediary, etc. (媒介者等) issues in place of the business operator, bearing the intermediary's own name and registration number.
Short name set inArticle 70-12, paragraph (1)· applies only in this provision and in Articles 70-12 to 70-14
voluntary partnership, etc.machine translation
「任意組合等」
A voluntary partnership, etc. as defined in Article 57-6, paragraph (1) of the Consumption Tax Act: a partnership formed by a partnership contract under Article 667, paragraph (1) of the Civil Code, an investment limited partnership under Article 2, paragraph (2) of the Limited Partnership Act for Investment, a limited liability partnership under Article 2 of the Limited Liability Partnership Act, or a body set up under foreign law that is similar to these.
Defined inArticle 70-14, paragraph (1)· applies only in this article
executive partnermachine translation
「業務執行組合員」
An executive partner as defined in Article 57-6, paragraph (1) of the Consumption Tax Act: the person a Cabinet Order (政令) specifies who executes the business of a voluntary partnership, etc. (任意組合等), and who files with the district tax office the notification that all its partners are qualified invoice issuers (適格請求書発行事業者).
Defined inArticle 70-14, paragraph (2)· applies only in this provision and in Article 70-14, paragraphs (3) and (4)
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.