# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十八条の六 (Article 18-6)

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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十八条の六 (Article 18-6)（税関長の権限の委任） — address `art-18-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十八条の六（税関長の権限の委任） — Delegation of Powers of the Director-General of a Customs House
<sup>caption: machine translation, not official</sup>
<sup>art-18-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6</sup>

**第一項**  法第八条第六項の規定による徴収に係る税関長の権限及びその徴収する消費税に関する法令の規定に基づく税関長の権限は、次の各号に掲げる権限の区分に応じ、当該各号に定める税関官署の長に委任されるものとする。ただし、国税通則法（昭和三十七年法律第六十六号）第四十五条第一項（税関長又は国税局長が徴収する場合の読替規定）の規定により読み替えて適用する同法第四十条（滞納処分）並びに同法第四十三条第四項及び第五項（国税の徴収の所轄庁）の規定に基づく税関長の権限については、税関長が自ら行うことを妨げない。
<sup>art-18-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1</sup>
The powers of the director-general of a customs house pertaining to the collection under Article 8, paragraph (6) of the Act, and the powers of the director-general of a customs house under the provisions of laws and regulations concerning the consumption tax collected thereby, are delegated to the head of the customs office specified in the following items according to the category of powers listed in those items; provided, however, that this does not preclude the director-general of a customs house from exercising on his or her own the powers of the director-general of a customs house under Article 40 (Delinquent Tax Collection Procedure) of the Act on General Rules for National Taxes (Act No. 66 of 1962) as applied with replacement of terms pursuant to Article 45, paragraph (1) (Replacement of Terms Where the Director-General of the Customs House or the Regional Commissioner Collects National Tax) of that Act, and under Article 43, paragraphs (4) and (5) (Competent Agency for Collection of National Taxes) of that Act:
<sup>machine translation, not official</sup>

  **一**  法第八条第六項の規定による徴収に係る税関長の権限並びにその徴収する消費税に関する国税通則法第三十三条第三項（賦課決定の所轄庁等）の規定により読み替えて適用する同法第三十二条第一項から第四項まで（賦課決定）、同法第三十三条第四項、同法第四十五条第一項の規定により読み替えて適用する同法第三十六条（納税の告知）、第三十八条第一項及び第二項（繰上請求）並びに第四十条並びに同法第四十三条第一項ただし書、第四項及び第五項の規定に基づく税関長の権限（以下この項においてこれらの権限を「税関長権限」という。）（次号の規定により同号に定める税関官署の長に委任されるものを除く。）　当該税関長権限に係る処分の対象となる事項を所轄する税関支署
  <sup>art-18-6/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1/item-1</sup>
  the powers of the director-general of a customs house pertaining to the collection under Article 8, paragraph (6) of the Act, and the powers of the director-general of a customs house under the provisions of Article 32, paragraphs (1) through (4) (Assessment and Determination) of the Act on General Rules for National Taxes as applied with replacement of terms pursuant to Article 33, paragraph (3) (Competent Agency for Assessment and Determination, etc.) of that Act, Article 33, paragraph (4) of that Act, Article 36 (Notice of Tax Payment), Article 38, paragraphs (1) and (2) (Advance Demand) and Article 40 of that Act as applied with replacement of terms pursuant to Article 45, paragraph (1) of that Act, and the proviso to Article 43, paragraph (1) and Article 43, paragraphs (4) and (5) of that Act, in respect of the consumption tax collected thereby (those powers are referred to as the "powers of the Director-General of Customs" in this paragraph) (excluding those delegated to the head of the customs office specified in the following item pursuant to that item): the customs branch office having jurisdiction over the matters subject to the disposition pertaining to those powers of the Director-General of Customs;
  <sup>machine translation, not official</sup>

  **二**  税関長権限　当該税関長権限に係る処分の対象となる事項を税関長が定めるところに従つて所轄する税関出張所、税関支署出張所並びに税関長が指定する税関監視署及び税関支署監視署
  <sup>art-18-6/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1/item-2</sup>
  the powers of the Director-General of Customs: the customs sub-offices and customs branch sub-offices, and the customs surveillance offices and customs branch surveillance offices designated by the director-general of a customs house, that have jurisdiction, as determined by the director-general of a customs house, over the matters subject to the disposition pertaining to those powers of the Director-General of Customs.
  <sup>machine translation, not official</sup>

**第二項**  税関長は、必要があると認めるときは、前項各号の規定により当該各号に定める税関官署の長に委任される権限の範囲を制限することができる。
<sup>art-18-6/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-2</sup>
The director-general of a customs house may, where the director-general finds it necessary, limit the scope of the powers delegated to the head of the customs office specified in each item pursuant to the items of the preceding paragraph.
<sup>machine translation, not official</sup>

**第三項**  税関長は、第一項第二号に定める税関官署の管轄を定め、若しくは同号の指定をし、又は前項の規定により税関官署の長に委任される権限の範囲を制限したときは、これらの内容を公告しなければならない。
<sup>art-18-6/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-3</sup>
Where the director-general of a customs house has determined the jurisdiction of the customs offices specified in paragraph (1), item (ii), has made the designation under that item, or has limited the scope of the powers delegated to the heads of customs offices pursuant to the preceding paragraph, the director-general must give public notice of these particulars.
<sup>machine translation, not official</sup>

**第四項**  第一項ただし書の規定により同項ただし書に規定する権限について税関長が自ら行うこととした場合には、当該税関長は、遅滞なく、その旨を納税義務者に通知するものとする。
<sup>art-18-6/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-4</sup>
Where the director-general of a customs house has decided, pursuant to the proviso to paragraph (1), to exercise on his or her own the powers prescribed in the proviso to that paragraph, the director-general is to notify the taxpayer to that effect without delay.
<sup>machine translation, not official</sup>

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## Cites
- art-18-6/par-1: 法第八条第六項 → 消費税法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/en/consumption-tax-act/art-8/par-6 (e-Gov law ID 363AC0000000108)
- art-18-6/par-1: 国税通則法（昭和三十七年法律第六十六号）第四十五条第一項 → 国税通則法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-45/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1: 同法第四十条 → 国税通則法 第四十条 (Article 40), art-40 — https://japanlaw.org/en/national-tax-general-rules-act/art-40 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1: 同法第四十三条第四項 → 国税通則法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-4 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1: 第五項 → 国税通則法 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-5 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 法第八条第六項 → 消費税法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/en/consumption-tax-act/art-8/par-6 (e-Gov law ID 363AC0000000108)
- art-18-6/par-1/item-1: 国税通則法第三十三条第三項 → 国税通則法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-33/par-3 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十二条第一項から第四項まで → 国税通則法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十二条第一項から第四項まで → 国税通則法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-2 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十二条第一項から第四項まで → 国税通則法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-3 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十二条第一項から第四項まで → 国税通則法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-4 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十三条第四項 → 国税通則法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-33/par-4 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第四十五条第一項 → 国税通則法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-45/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十六条 → 国税通則法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/national-tax-general-rules-act/art-36 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-2 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第四十条 → 国税通則法 第四十条 (Article 40), art-40 — https://japanlaw.org/en/national-tax-general-rules-act/art-40 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第四十三条第一項 → 国税通則法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第四項 → 国税通則法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-4 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第五項 → 国税通則法 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-5 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: この項 → 消費税法施行令 第十八条の六第一項 (Article 18-6, paragraph (1)), art-18-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1
- art-18-6/par-1/item-1: 次号 → 消費税法施行令 第十八条の六第一項第二号 (Article 18-6, paragraph (1), item (ii)), art-18-6/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1/item-2
- art-18-6/par-2: 前項 → 消費税法施行令 第十八条の六第一項 (Article 18-6, paragraph (1)), art-18-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1
- art-18-6/par-3: 第一項第二号 → 消費税法施行令 第十八条の六第一項第二号 (Article 18-6, paragraph (1), item (ii)), art-18-6/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1/item-2
- art-18-6/par-3: 前項 → 消費税法施行令 第十八条の六第二項 (Article 18-6, paragraph (2)), art-18-6/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-2
- art-18-6/par-4: 第一項 → 消費税法施行令 第十八条の六第一項 (Article 18-6, paragraph (1)), art-18-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第十八条の六第一項第一号（税関長の権限の委任） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-1/item-1
- 消費税法施行令 第十八条の六第二項（税関長の権限の委任） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-2
- 消費税法施行令 第十八条の六第三項（税関長の権限の委任） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-3
- 消費税法施行令 第十八条の六第四項（税関長の権限の委任） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-6/par-4

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-012, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-012, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06