# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四十七条 (Article 47) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第四十七条 (Article 47)（課税売上割合に準ずる割合に係る税務署長の承認等） — address `art-47` - 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-47 - 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. --- ### 第四十七条（課税売上割合に準ずる割合に係る税務署長の承認等） — Approval of the District Director for a Ratio Equivalent to the Taxable Sales Ratio, etc. caption: machine translation, not official art-47 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47 **第一項** 法第三十条第三項第二号に規定する承認を受けようとする事業者は、その用いようとする同項に規定する課税売上割合に準ずる割合（次項、第三項及び第六項において「課税売上割合に準ずる割合」という。）の算出方法の内容その他財務省令で定める事項を記載した申請書を納税地を所轄する税務署長に提出しなければならない。 art-47/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-1 A business operator seeking to obtain the approval prescribed in Article 30, paragraph (3), item (ii) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating the details of the method of calculating the ratio equivalent to the taxable sales ratio prescribed in that paragraph that it intends to use (referred to as the "ratio equivalent to the taxable sales ratio" in paragraphs (2), (3) and (6)) and other matters specified by Ministry of Finance Order. machine translation, not official **第二項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、その申請に係る課税売上割合に準ずる割合を用いて法第三十条第二項第一号ロに掲げる金額（次項、第五項及び第六項において「共通仕入控除税額」という。）を計算することを承認し、又はその申請に係る課税売上割合に準ずる割合が合理的に算出されたものでないと認めるときは、その申請を却下する。 art-47/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-2 Where a written application under the preceding paragraph is submitted, the district director is to examine it without delay and either approve the calculation of the amount listed in Article 30, paragraph (2), item (i), (b) of the Act (referred to as "deductible tax on common purchases" in paragraphs (3), (5) and (6)) using the ratio equivalent to the taxable sales ratio pertaining to the application, or, where the district director finds that the ratio equivalent to the taxable sales ratio pertaining to the application has not been reasonably calculated, reject the application. machine translation, not official **第三項** 税務署長は、前項の承認をした後、その承認に係る課税売上割合に準ずる割合を用いて共通仕入控除税額を計算することを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。 art-47/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-3 Where, after giving the approval under the preceding paragraph, the district director finds that special circumstances have arisen that make it inappropriate to calculate deductible tax on common purchases using the ratio equivalent to the taxable sales ratio pertaining to that approval, the district director may rescind that approval. machine translation, not official **第四項** 税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。 art-47/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-4 When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing. machine translation, not official **第五項** 第三項の処分があつた場合には、その処分のあつた日の属する課税期間以後の各課税期間における共通仕入控除税額の計算についてその処分の効果が生ずるものとする。 art-47/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-5 Where a disposition under paragraph (3) has been made, the effect of that disposition arises with respect to the calculation of deductible tax on common purchases for each taxable period on or after the taxable period that includes the day on which the disposition was made. machine translation, not official **第六項** 課税売上割合に準ずる割合を用いて共通仕入控除税額を計算しようとする課税期間の末日までに第一項の申請書の提出があつた場合において、同日の翌日から同日以後一月を経過する日までの間に第二項の承認があつたときは、当該課税期間の末日においてその承認があつたものとみなして、法第三十条第三項の規定を適用する。 art-47/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-6 Where a written application under paragraph (1) is submitted by the last day of a taxable period for which it is intended to calculate deductible tax on common purchases using the ratio equivalent to the taxable sales ratio, and the approval under paragraph (2) is given during the period from the day following that day until the day on which one month has elapsed from that day, Article 30, paragraph (3) of the Act applies on the basis that the approval is deemed to have been given on the last day of that taxable period. machine translation, not official --- ## Cites - art-47/par-1: 法第三十条第三項第二号 → 消費税法 第三十条第三項第二号 (Article 30, paragraph (3), item (ii)), art-30/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3/item-2 (e-Gov law ID 363AC0000000108) - art-47/par-1: 同項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108) - art-47/par-1: 次項 → 消費税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-2 - art-47/par-1: 第三項 → 消費税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-3 - art-47/par-1: 第六項 → 消費税法施行令 第四十七条第六項 (Article 47, paragraph (6)), art-47/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-6 - art-47/par-2: 前項 → 消費税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-1 - art-47/par-2: 法第三十条第二項第一号 → 消費税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2/item-1 (e-Gov law ID 363AC0000000108) - art-47/par-2: 次項 → 消費税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-3 - art-47/par-2: 第五項 → 消費税法施行令 第四十七条第五項 (Article 47, paragraph (5)), art-47/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-5 - art-47/par-2: 第六項 → 消費税法施行令 第四十七条第六項 (Article 47, paragraph (6)), art-47/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-6 - art-47/par-3: 前項 → 消費税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-2 - art-47/par-4: 前二項 → 消費税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-2 - art-47/par-4: 前二項 → 消費税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-3 - art-47/par-5: 第三項 → 消費税法施行令 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-3 - art-47/par-6: 第一項 → 消費税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-1 - art-47/par-6: 第二項 → 消費税法施行令 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-2 - art-47/par-6: 法第三十条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108) ## Cited by 8 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第四十七条第一項（課税売上割合に準ずる割合に係る税務署長の承認等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-1 - 消費税法施行令 第四十七条第二項（課税売上割合に準ずる割合に係る税務署長の承認等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-2 - 消費税法施行令 第四十七条第三項（課税売上割合に準ずる割合に係る税務署長の承認等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-3 - 消費税法施行令 第四十七条第四項（課税売上割合に準ずる割合に係る税務署長の承認等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-4 - 消費税法施行令 第四十七条第五項（課税売上割合に準ずる割合に係る税務署長の承認等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-5 - 消費税法施行令 第四十七条第六項（課税売上割合に準ずる割合に係る税務署長の承認等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-6 - 消費税法施行規則 第十五条第一項（課税売上割合に準ずる割合に係る承認申請書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 附則第四条第二項 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2 (e-Gov law ID 363M50000040053) --- ## 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-20261106T203801-011, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-023, 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