Article 26-3Attached Documents to Written Application for Registration of Qualified Invoice Issuers Pertaining to Specified Foreign Business Operators
第二十六条の三（特定国外事業者に係る適格請求書発行事業者の登録申請書の添付書類）
The documents specified by Ministry of Finance Order prescribed in Article 70-3 of the Order are the following documents:
令第七十条の三に規定する財務省令で定める書類は、次に掲げる書類とする。
Changes on (Ministry of Finance Order No. 19 of 2026)
a document (meaning the document prescribed in Article 57-2, paragraph (6), item (ii), (c) of the Act) certifying that the tax representative has authority for tax agency (meaning the tax agency prescribed in Article 57-2, paragraph (5), item (ii), (a) of the Act) regarding the applicant's consumption tax;
税務代理人が申請者の消費税に関する税務代理（法第五十七条の二第五項第二号イに規定する税務代理をいう。）の権限を有することを証する書面（同条第六項第二号ハに規定する書面をいう。）
other documents for reference.
その他参考となるべき書類
Read this with the articles around it
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)