# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十四条 (Article 64) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-64. 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: 第六十四条 (Article 64)（仕入れに係る消費税額の控除不足額の還付の手続） — address `art-64` - 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-64 - 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. --- ### 第六十四条（仕入れに係る消費税額の控除不足額の還付の手続） — Procedures for Refund of Shortfall in Deduction of Consumption Tax on Purchases caption: machine translation, not official art-64 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-64 **第一項** 税務署長は、法第四十五条第一項第五号に掲げる不足額の記載がある確定申告書等の提出があつた場合には、当該不足額が過大であると認められる事由がある場合を除き、遅滞なく、法第五十二条第一項の規定による還付又は国税通則法第五十七条第一項（充当）の規定による充当（以下この章において「充当」という。）の手続をしなければならない。 art-64/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-64/par-1 Where a final return, etc. stating a shortfall set forth in Article 45, paragraph (1), item (v) of the Act has been submitted, the district director must, without delay, carry out the procedures for refund under Article 52, paragraph (1) of the Act or for appropriation under Article 57, paragraph (1) (Appropriation) of the Act on General Rules for National Taxes (hereinafter in this Chapter referred to as "appropriation"), except where there are grounds on which that shortfall is found to be excessive. machine translation, not official --- ## Cites - art-64/par-1: 法第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 (e-Gov law ID 363AC0000000108) - art-64/par-1: 法第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/art-52/par-1 (e-Gov law ID 363AC0000000108) - art-64/par-1: 国税通則法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-57/par-1 (e-Gov law ID 337AC0000000066) --- ## 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-20261106T203801-033, 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