Article 23-4Special Provisions on Filing Returns by Means of Electronic Data Processing System
第二十三条の四（電子情報処理組織による申告の特例）
Changes on (Ministry of Finance Order No. 19 of 2026)
Where a business operator prescribed in Article 46-2, paragraph (1) of the Act seeks to provide, pursuant to that paragraph, the matters stated in a return or the matters stated in attached documents prescribed in that paragraph (hereinafter in this Article referred to respectively as "matters stated in a return" or "matters stated in attached documents") using an electronic data processing system (meaning the electronic data processing system prescribed in that paragraph; the same applies hereinafter in this Article and the following Article), the notification and other procedures are to be in accordance with the provisions of Article 4, paragraphs (1) through (3), (6) and (7) (Prior Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 71 of 2003).
法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織（同項に規定する電子情報処理組織をいう。以下この条及び次条において同じ。）を使用して同項に規定する申告書記載事項又は添付書類記載事項（以下この条においてそれぞれ「申告書記載事項」又は「添付書類記載事項」という。）を提供しようとする場合における届出その他の手続については、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令（平成十五年財務省令第七十一号）第四条第一項から第三項まで、第六項及び第七項（事前届出等）の規定の例による。
Changes on (Ministry of Finance Order No. 19 of 2026)
The notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. the provisions of which are followed pursuant to the preceding paragraph, must be made, where a business operator (excluding a trustee business operator prescribed in Article 15, paragraph (3) of the Act) comes to fall under a case set out in the following items, within one month (within two months in the case set out in item (iii)) from the day specified in the relevant item:
Removed on (Ministry of Finance Order No. 19 of 2026)
where the amount of capital or contributions of a business operator that is a corporation (excluding a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act) (excluding a business operator that is exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes to exceed 100 million yen: the day on which it comes to exceed that amount;
法人（法人税法第二条第四号（定義）に規定する外国法人を除く。）である事業者（法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。）の資本金の額又は出資の金額が一億円を超えることとなつた場合 その超えることとなつた日
Removed on (Ministry of Finance Order No. 19 of 2026)
where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act comes to be no longer subject to the application of the main clause of Article 9, paragraph (1) of the Act: the first day of the taxable period for which it is no longer subject to that application;
法第四十六条の二第二項に規定する特定法人が法第九条第一項本文の規定の適用を受けないこととなつた場合 その適用を受けないこととなつた課税期間の初日
Removed on (Ministry of Finance Order No. 19 of 2026)
where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act (excluding a business operator that is exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) is newly established: the day of its establishment.
法第四十六条の二第二項に規定する特定法人（法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。）が新たに設立された場合 その設立の日
Changes on (Ministry of Finance Order No. 19 of 2026)
The method specified by Ministry of Finance Order prescribed in Article 46-2, paragraph (1) of the Act is, according to the categories of matters set out in the following items, the method specified in the relevant item:
法第四十六条の二第一項に規定する財務省令で定める方法は、次の各号に掲げる事項の区分に応じ当該各号に定める方法とする。
Changes on (Ministry of Finance Order No. 19 of 2026)
matters stated in a return: the method of entering and transmitting those matters stated in a return using an electronic data processing system;
Changes on (Ministry of Finance Order No. 19 of 2026)
matters stated in attached documents: the following methods:
添付書類記載事項 次に掲げる方法
Removed on (Ministry of Finance Order No. 19 of 2026)
the method of entering and transmitting those matters stated in attached documents using an electronic data processing system;
Removed on (Ministry of Finance Order No. 19 of 2026)
the method of transmitting, using an electronic data processing system, an electronic or magnetic record prescribed in Article 3, item (vii) (Definitions) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) that has been created by reading a document stating those matters stated in attached documents with a scanner or by a similar method (limited to one that has been read or created by those methods so as to satisfy the requirements set out in the items of Article 5, paragraph (2) (Applications, etc. by Means of Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.) (limited to the case where the method set out in (a) cannot be used on the computer used by the National Tax Agency).
Removed on (Ministry of Finance Order No. 19 of 2026)
The provision of matters stated in a return or matters stated in attached documents that a business operator prescribed in Article 46-2, paragraph (1) of the Act makes using an electronic data processing system pursuant to that paragraph must be made as provided in Article 5, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..
法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して行う申告書記載事項又は添付書類記載事項の提供については、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第一項の定めるところにより、行わなければならない。
Removed on (Ministry of Finance Order No. 19 of 2026)
The file format for the transmission of matters stated in a return or matters stated in attached documents by the methods specified in the items of paragraph (3) is to be specified by the Commissioner of the National Tax Agency.
Changes on (Ministry of Finance Order No. 30 of 2026)
Where a business operator prescribed in Article 46-2, paragraph (1) of the Act provides matters stated in a return or matters stated in attached documents using an electronic data processing system pursuant to that paragraph, the business operator must make its title clear in accordance with the provisions of Article 6, paragraph (1) (excluding the portion relating to item (iv)) (Measures to Make Clear Name, etc. in Applications, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..
法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して申告書記載事項又は添付書類記載事項を提供する場合には、当該事業者は、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第六条第一項（第四号に係る部分を除く。）（申請等において氏名等を明らかにする措置）の規定の例により、その名称を明らかにしなければならない。
Removed on (Ministry of Finance Order No. 19 of 2026)
In addition to what is provided for in the preceding paragraphs, the necessary matters concerning procedures relating to the use of an electronic data processing system and the details of the procedures are as provided separately.
Read this with the articles around it
matters stated in attached documentsmachine translation
「添付書類記載事項」
The matters to be stated in the documents to be attached (添付書類) to a tax return, etc. (納税申告書等), which a specified corporation (特定法人) must provide instead through the electronic data processing system (電子情報処理組織) under Article 46-2, paragraph (1) of the Consumption Tax Act.
Short name set inArticle 23-4, paragraph (1)· applies only in this article
matters stated in a returnmachine translation
「申告書記載事項」
The matters to be stated in a tax return, etc. (納税申告書等) — an interim return (中間申告書), a final return, etc. (確定申告書等) or an amended return (修正申告書) for consumption tax — which a specified corporation (特定法人) must provide instead through the electronic data processing system (電子情報処理組織) under Article 46-2, paragraph (1) of the Consumption Tax Act.
Short name set inArticle 23-4, paragraph (1)· applies only in this article
electronic data processing systemmachine translation
「電子情報処理組織」
The electronic data processing system of Article 46-2, paragraph (1) of the Consumption Tax Act: the National Tax Agency's computers linked over telecommunications lines with the computers of the business operator filing the return.
Defined inArticle 23-4, paragraph (1)· applies only in this article and in Article 23-5
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.