Article 26-2Matters to Be Stated in Written Application for Registration of Qualified Invoice Issuers, etc.
第二十六条の二（適格請求書発行事業者の登録申請書の記載事項等）
The matters specified by Ministry of Finance Order prescribed in Article 57-2, paragraph (2) of the Act are the following:
法第五十七条の二第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
Changes on (Ministry of Finance Order No. 19 of 2026)
the applicant's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)) (for a foreign business operator, limited to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
Changes on (Ministry of Finance Order No. 19 of 2026)
where the applicant is a specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies in the following item), a statement to that effect, the name or title of the tax representative (meaning a tax representative prescribed in item (ii), (a) of that paragraph; the same applies in item (i) of the following Article), and the title and location of the tax representative's office;
申請者が特定国外事業者（法第五十七条の二第五項第一号に規定する特定国外事業者をいう。次号において同じ。）である場合には、その旨並びに税務代理人（同項第二号イに規定する税務代理人をいう。次条第一号において同じ。）の氏名又は名称並びに事務所の名称及び所在地
Changes on (Ministry of Finance Order No. 19 of 2026)
where the applicant is a foreign business operator other than a specified foreign business operator, the location of the office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan (referred to as an "office or similar place" in Article 26-7, paragraph (1) and Article 26-9);
申請者が特定国外事業者以外の国外事業者である場合には、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるもの（第二十六条の七第一項及び第二十六条の九において「事務所等」という。）の所在地
any other matters for reference.
その他参考となるべき事項
A written notification under Article 57-2, paragraph (8) of the Act must state the following matters:
法第五十七条の二第八項の規定による届出書には、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, place for tax payment, registration number (meaning the registration number prescribed in Article 57-2, paragraph (4) of the Act; the same applies hereinafter in this Article and in Article 26-9, paragraph (1), item (iii)), and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);
届出者の氏名又は名称、納税地、登録番号（法第五十七条の二第四項の登録番号をいう。以下この条及び第二十六条の九第一項第三号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称、納税地及び登録番号）
the details of the change;
変更の内容
any other matters for reference.
その他参考となるべき事項
A written notification under Article 57-2, paragraph (10), item (i) of the Act must state the following matters:
法第五十七条の二第十項第一号の規定による届出書には、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, place for tax payment, registration number, and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);
a statement requesting the cancellation of the registration under Article 57-2, paragraph (1) of the Act;
法第五十七条の二第一項の登録の取消しを求める旨
any other matters for reference.
その他参考となるべき事項
A written notification under Article 57-3, paragraph (1) of the Act must state the following matters:
法第五十七条の三第一項の規定による届出書には、次に掲げる事項を記載しなければならない。
the notifier's name, address or residence, and individual number (for a person that has no individual number, the name and address or residence);
届出者の氏名、住所又は居所及び個人番号（個人番号を有しない者にあつては、氏名及び住所又は居所）
the name, place for tax payment and registration number of the individual business operator who died;
死亡した個人事業者の氏名、納税地及び登録番号
the date on which that individual business operator died;
当該個人事業者が死亡した年月日
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 7, paragraph (1), item (i)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 11, paragraph (1), item (i)
address, etc.machine translation
「住所等」
A person's domicile or residence (居所), or, for a corporation, the location of its head office or principal office, which an application gives beside the place for paying tax (納税地) where the two differ.
Short name set inArticle 26-2, paragraph (1), item (i)· applies only in this item
specified foreign business operatormachine translation
「特定国外事業者」
A specified foreign business operator as defined in Article 57-2, paragraph (5), item (i) of the Consumption Tax Act: a foreign business operator (国外事業者) that has no office, place of business or similar place in Japan for the transfers, etc. of assets (資産の譲渡等) it makes in Japan.
Defined inArticle 26-2, paragraph (1), item (ii)· applies only in this provision and in Article 26-2, paragraph (1), item (iii)
tax representativemachine translation
「税務代理人」
A tax representative under Article 74-9, paragraph (3), item (ii) of the Act on General Rules for National Taxes with authority to act for a specified foreign business operator (特定国外事業者) in consumption tax matters, as Article 57-2, paragraph (5), item (ii)(a) of the Consumption Tax Act refers to; registration as a qualified invoice issuer may be refused to a specified foreign business operator without one.
Defined inArticle 26-2, paragraph (1), item (ii)· applies only in this provision and in Article 26-3, paragraph (1), item (i)
office or similar placemachine translation
「事務所等」
The office, place of business or similar place in Japan through which a foreign business operator (国外事業者), other than a specified foreign business operator (特定国外事業者), handles the transfers, etc. of assets (資産の譲渡等) it makes in Japan; an application for registration as a qualified invoice issuer gives its location.
Short name set inArticle 26-2, paragraph (1), item (iii)· applies only in this provision and in Article 26-7, paragraph (1); and Article 26-9
registration numbermachine translation
「登録番号」
The registration number of a qualified invoice issuer (適格請求書発行事業者), recorded with its name in the register of qualified invoice issuers (適格請求書発行事業者登録簿) under Article 57-2, paragraph (4) of the Consumption Tax Act.
Defined inArticle 26-2, paragraph (2), item (i)· applies only in this article and in Article 26-9, paragraph (1), item (iii)