# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の十 (Article 70-10) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10. 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: 第七十条の十 (Article 70-10)（適格請求書に記載すべき消費税額等の計算） — address `art-70-10` - 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-70-10 - 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. --- ### 第七十条の十（適格請求書に記載すべき消費税額等の計算） — Calculation of the Amount of Consumption Tax, etc. to Be Stated in a Qualified Invoice caption: machine translation, not official art-70-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10 **第一項** 法第五十七条の四第一項第五号に規定する政令で定める方法は、次の各号に掲げる方法のいずれかとする。この場合において、当該各号に掲げる方法により算出した金額に一円未満の端数が生じたときは、当該端数を処理するものとする。 art-70-10/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10/par-1 The method specified by Cabinet Order prescribed in Article 57-4, paragraph (1), item (v) of the Act is any of the methods set forth in the following items. In this case, where a fraction of less than one yen arises in the amount calculated by a method set forth in those items, that fraction is to be rounded. machine translation, not official **一** 法第五十七条の四第一項第四号に規定する課税資産の譲渡等に係る税抜価額を税率の異なるごとに区分して合計した金額に百分の十（当該合計した金額が軽減対象課税資産の譲渡等に係るものである場合には、百分の八）を乗じて算出する方法 art-70-10/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10/par-1/item-1 a method of calculating by multiplying the total of the tax-exclusive prices relating to the taxable transfers, etc. of assets prescribed in Article 57-4, paragraph (1), item (iv) of the Act, classified by each different tax rate, by 10/100 (8/100 where that total relates to a taxable transfer, etc. of assets subject to the reduced rate); machine translation, not official **二** 法第五十七条の四第一項第四号に規定する課税資産の譲渡等に係る税込価額を税率の異なるごとに区分して合計した金額に百十分の十（当該合計した金額が軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）を乗じて算出する方法 art-70-10/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10/par-1/item-2 a method of calculating by multiplying the total of the tax-inclusive prices relating to the taxable transfers, etc. of assets prescribed in Article 57-4, paragraph (1), item (iv) of the Act, classified by each different tax rate, by 10/110 (8/108 where that total relates to a taxable transfer, etc. of assets subject to the reduced rate). machine translation, not official --- ## Cites - art-70-10/par-1: 法第五十七条の四第一項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1/item-5 (e-Gov law ID 363AC0000000108) - art-70-10/par-1/item-1: 法第五十七条の四第一項第四号 → 消費税法 第五十七条の四第一項第四号 (Article 57-4, paragraph (1), item (iv)), art-57-4/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1/item-4 (e-Gov law ID 363AC0000000108) - art-70-10/par-1/item-2: 法第五十七条の四第一項第四号 → 消費税法 第五十七条の四第一項第四号 (Article 57-4, paragraph (1), item (iv)), art-57-4/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1/item-4 (e-Gov law ID 363AC0000000108) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第四十六条第一項第二号（課税仕入れに係る消費税額の計算） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46/par-1/item-2 - 消費税法施行令 第五十二条第一項（仕入れに係る対価の返還等を受けた金額に係る消費税額の計算の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52/par-1 - 消費税法施行令 附則第十四条第一項（旧税率が適用された課税資産の譲渡等に係る適格請求書に記載すべき消費税額等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14/par-1 - 消費税法施行令 附則第十四条第二項（旧税率が適用された課税資産の譲渡等に係る適格請求書に記載すべき消費税額等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14/par-2 --- ## 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-20261106T203801-036, 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