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Article 17Matters to Be Stated in the Written Notification to the Effect That a Special Provision on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators Will Apply, etc.

第十七条(中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等)

The written notification prescribed in Article 37, paragraph (1) of the Act must state the following matters:

法第三十七条第一項に規定する届出書には、次に掲げる事項を記載しなければならない。

the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

届出者の氏名又は名称及び納税地(法人番号を有する者にあつては、名称、納税地及び法人番号)

the nature of the business conducted by the notifier and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;

届出者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類

the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

法第三十七条第一項に規定する翌課税期間の初日の年月日

the taxable sales in the base period for the next taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article and the following Article);

前号に規定する翌課税期間の基準期間における課税売上高(法第九条第一項に規定する基準期間における課税売上高をいう。以下この条及び次条において同じ。)

any other matters for reference.

その他参考となるべき事項

The written notification prescribed in Article 37, paragraph (5) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (1) of that Article must state the following matters:

法第三十七条第五項に規定する同条第一項の規定の適用を受けることをやめようとする旨の届出書には、次に掲げる事項を記載しなければならない。

the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

届出者の氏名又は名称及び納税地(法人番号を有する者にあつては、名称、納税地及び法人番号)

the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

法第三十七条第一項に規定する翌課税期間の初日の年月日

the date of the day following the last day of the taxable period prescribed in Article 37, paragraph (7) of the Act;

法第三十七条第七項に規定する課税期間の末日の翌日の年月日

any other matters for reference.

その他参考となるべき事項

The written notification prescribed in Article 37, paragraph (5) of the Act to the effect that the business has been discontinued must state the following matters:

法第三十七条第五項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。

the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);

届出者の氏名又は名称、納税地及び個人番号又は法人番号(個人番号及び法人番号を有しない者にあつては、氏名又は名称及び納税地)

the date on which the business was discontinued;

事業を廃止した年月日

any other matters for reference.

その他参考となるべき事項

The matters specified by Ministry of Finance Order prescribed in Article 57-2, paragraph (3) of the Order are the matters specified in each of the following items according to the categories set out in those items:

令第五十七条の二第三項に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。

a business operator seeking the approval prescribed in Article 57-2, paragraph (1) of the Order, the following matters:

令第五十七条の二第一項の承認を受けようとする事業者 次に掲げる事項

the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

申請者の氏名又は名称及び納税地(法人番号を有する者にあつては、名称、納税地及び法人番号)

the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;

申請者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類

the taxable sales in the base period for the taxable period for which the applicant seeks to have Article 37, paragraph (1) of the Act apply;

法第三十七条第一項の規定の適用を受けようとする課税期間の基準期間における課税売上高

any other matters for reference;

その他参考となるべき事項

a business operator seeking the approval prescribed in Article 57-2, paragraph (2) of the Order, the following matters:

令第五十七条の二第二項の承認を受けようとする事業者 次に掲げる事項

the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);

申請者の氏名又は名称及び納税地(法人番号を有する者にあつては、名称、納税地及び法人番号)

the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;

法第三十七条第一項に規定する翌課税期間の初日の年月日

the taxable sales in the base period for the taxable period for which the applicant seeks to cease to have Article 37, paragraph (1) of the Act apply;

法第三十七条第一項の規定の適用を受けることをやめようとする課税期間の基準期間における課税売上高

any other matters for reference.

その他参考となるべき事項

Changes on (Ministry of Finance Order No. 19 of 2026)

A business operator subject to the application of Article 37, paragraph (1) of the Act must, where it has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act, make an additional entry in the books prescribed in Article 58-2, paragraph (1) of the Order of the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order relating to that refund, etc. of consideration for sales.

法第三十七条第一項の規定の適用を受ける事業者は、法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行つた場合には、令第五十八条の二第一項に規定する帳簿に当該売上げに係る対価の返還等に係る令第五十七条第五項第一号から第六号までに掲げる事業の種類を付記しなければならない。

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