# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の十四 (Article 70-14)

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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: 第七十条の十四 (Article 70-14)（業務執行組合員の範囲等） — address `art-70-14`
- 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-70-14
- 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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### 第七十条の十四（業務執行組合員の範囲等） — Scope, etc. of Executive Partners
<sup>caption: machine translation, not official</sup>
<sup>art-70-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14</sup>

**第一項**  法第五十七条の六第一項ただし書に規定する政令で定める者は、次の各号に掲げる任意組合等（同項に規定する任意組合等をいう。以下この条において同じ。）の区分に応じ当該各号に定める者とする。
<sup>art-70-14/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1</sup>
The persons specified by Cabinet Order prescribed in the proviso to Article 57-6, paragraph (1) of the Act are the persons specified in the relevant one of the following items for the category of voluntary partnership, etc. (meaning the voluntary partnership, etc. prescribed in that paragraph; the same applies hereinafter in this Article) listed in that item:
<sup>machine translation, not official</sup>

  **一**  民法（明治二十九年法律第八十九号）第六百六十七条第一項（組合契約）に規定する組合契約によつて成立する組合　当該組合の組合員のうち同法第六百七十条第三項（業務の決定及び執行の方法）に規定する業務執行者（当該業務執行者が複数あるときは当該業務執行者のうち一の業務執行者とし、業務執行者が存在しないときは当該組合の組合員のうち一の組合員とする。）
  <sup>art-70-14/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-1</sup>
  a partnership formed by a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (Act No. 89 of 1896): among the partners of that partnership, the person who executes business prescribed in Article 670, paragraph (3) (Methods of Deciding and Executing Business) of that Act (where there are multiple such persons who execute business, one of those persons who execute business, and where there is no person who executes business, one of the partners of that partnership);
  <sup>machine translation, not official</sup>

  **二**  投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項（定義）に規定する投資事業有限責任組合　当該投資事業有限責任組合の業務を執行する無限責任組合員（当該無限責任組合員が複数あるときは、当該無限責任組合員のうち一の組合員とする。）
  <sup>art-70-14/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-2</sup>
  an investment limited partnership prescribed in Article 2, paragraph (2) (Definitions) of the Limited Partnership Act for Investment (Act No. 90 of 1998): the general partner with unlimited liability who executes the business of that investment limited partnership (where there are multiple such general partners with unlimited liability, one of those partners);
  <sup>machine translation, not official</sup>

  **三**  有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条（定義）に規定する有限責任事業組合　当該有限責任事業組合の業務を執行する同法第二十九条第三項（会計帳簿の作成及び保存）に規定する組合員
  <sup>art-70-14/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-3</sup>
  a limited liability partnership prescribed in Article 2 (Definitions) of the Limited Liability Partnership Act (Act No. 40 of 2005): the partner prescribed in Article 29, paragraph (3) (Preparation and Retention of Accounting Books) of that Act who executes the business of that limited liability partnership;
  <sup>machine translation, not official</sup>

  **四**  外国の法令に基づいて設立された団体であつて前三号に掲げる組合に類似するもの　前三号に定める者に準ずる者
  <sup>art-70-14/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-4</sup>
  an organization established under the laws and regulations of a foreign country that is similar to the partnerships set forth in the preceding three items: a person equivalent to the persons specified in the preceding three items.
  <sup>machine translation, not official</sup>

**第二項**  法第五十七条の六第一項ただし書の規定の適用を受けようとするときは、財務省令で定める事項を記載した届出書に、前項各号に掲げる任意組合等に係る組合契約の契約書その他これに類する書類の写しを添付し、これを当該任意組合等に係る業務執行組合員（同条第一項に規定する業務執行組合員をいう。次項及び第四項において同じ。）の納税地を所轄する税務署長に提出しなければならない。
<sup>art-70-14/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-2</sup>
When intending to be subject to the application of the proviso to Article 57-6, paragraph (1) of the Act, a written notification stating the matters specified by Ministry of Finance Order, with a copy of the partnership contract or other similar document relating to the voluntary partnership, etc. listed in the items of the preceding paragraph attached, must be submitted to the district director having jurisdiction over the place for tax payment of the executive partner relating to that voluntary partnership, etc. (meaning the executive partner prescribed in Article 57-6, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (4)).
<sup>machine translation, not official</sup>

**第三項**  法第五十七条の六第一項ただし書の規定による届出書を提出した業務執行組合員は、当該届出書に記載した事項に変更があつたときは、その旨を記載した届出書に第一項各号に掲げる任意組合等に係る組合契約の契約書その他これに類する書類の写しを添付し、速やかに、これをその納税地を所轄する税務署長に提出しなければならない。
<sup>art-70-14/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-3</sup>
An executive partner that has submitted a written notification under the proviso to Article 57-6, paragraph (1) of the Act must, where there is a change in the matters stated in that written notification, promptly submit a written notification stating that fact, with a copy of the partnership contract or other similar document relating to the voluntary partnership, etc. listed in the items of paragraph (1) attached, to the district director having jurisdiction over its place for tax payment.
<sup>machine translation, not official</sup>

**第四項**  法第五十七条の六第一項ただし書の規定による届出書を提出した任意組合等が解散し、かつ、その清算が結了した場合には、当該清算に係る清算人は、その旨を記載した届出書を当該任意組合等に係る業務執行組合員の納税地を所轄する税務署長に提出しなければならない。
<sup>art-70-14/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-4</sup>
Where a voluntary partnership, etc. that has submitted a written notification under the proviso to Article 57-6, paragraph (1) of the Act is dissolved and its liquidation is completed, the liquidator relating to that liquidation must submit a written notification stating that fact to the district director having jurisdiction over the place for tax payment of the executive partner relating to that voluntary partnership, etc.
<sup>machine translation, not official</sup>

**第五項**  法第五十七条の六第一項ただし書の規定による届出書を提出した任意組合等の事業に係る課税資産の譲渡等については、法第五十七条の四第一項から第三項までの規定により適格請求書等に記載することとされている事項のうち同条第一項第一号、第二項第一号及び第三項第一号に掲げる事項は、これらの規定にかかわらず、当該任意組合等のいずれかの組合員の氏名又は名称及び当該組合員の法第五十七条の二第四項の登録番号並びに当該任意組合等の名称とすることができる。
<sup>art-70-14/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-5</sup>
With regard to taxable transfers, etc. of assets relating to the business of a voluntary partnership, etc. that has submitted a written notification under the proviso to Article 57-6, paragraph (1) of the Act, among the matters that are to be stated in a qualified invoice, etc. pursuant to Article 57-4, paragraphs (1) through (3) of the Act, the matters set forth in paragraph (1), item (i), paragraph (2), item (i) and paragraph (3), item (i) of that Article may, notwithstanding those provisions, be the name or title of any one of the partners of that voluntary partnership, etc., the registration number of that partner under Article 57-2, paragraph (4) of the Act, and the name of that voluntary partnership, etc.
<sup>machine translation, not official</sup>

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## Cites
- art-70-14/par-1: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-1: この条 → 消費税法施行令 第七十条の十四 (Article 70-14), art-70-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14
- art-70-14/par-1/item-1: 民法（明治二十九年法律第八十九号）第六百六十七条第一項 → 民法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/en/civil-code/art-667/par-1 (e-Gov law ID 129AC0000000089)
- art-70-14/par-1/item-1: 同法第六百七十条第三項 → 民法 第六百七十条第三項 (Article 670, paragraph (3)), art-670/par-3 — https://japanlaw.org/en/civil-code/art-670/par-3 (e-Gov law ID 129AC0000000089)
- art-70-14/par-1/item-2: 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-70-14/par-1/item-3: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条 → e-Gov law 417AC0000000040, 第二条 (Article 2), art-2 — not held in this collection
- art-70-14/par-1/item-3: 同法第二十九条第三項 → e-Gov law 417AC0000000040, 第二十九条第三項 (Article 29, paragraph (3)), art-29/par-3 — not held in this collection
- art-70-14/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十四第一項第一号 (Article 70-14, paragraph (1), item (i)), art-70-14/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-1
- art-70-14/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十四第一項第二号 (Article 70-14, paragraph (1), item (ii)), art-70-14/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-2
- art-70-14/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十四第一項第三号 (Article 70-14, paragraph (1), item (iii)), art-70-14/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-3
- art-70-14/par-2: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-2: 前項 → 消費税法施行令 第七十条の十四第一項 (Article 70-14, paragraph (1)), art-70-14/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1
- art-70-14/par-2: 次項 → 消費税法施行令 第七十条の十四第三項 (Article 70-14, paragraph (3)), art-70-14/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-3
- art-70-14/par-2: 第四項 → 消費税法施行令 第七十条の十四第四項 (Article 70-14, paragraph (4)), art-70-14/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-4
- art-70-14/par-3: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-3: 第一項 → 消費税法施行令 第七十条の十四第一項 (Article 70-14, paragraph (1)), art-70-14/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1
- art-70-14/par-4: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-5: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-5: 法第五十七条の四第一項から第三項まで → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-5: 法第五十七条の四第一項から第三項まで → 消費税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-2 (e-Gov law ID 363AC0000000108)
- art-70-14/par-5: 法第五十七条の四第一項から第三項まで → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-3 (e-Gov law ID 363AC0000000108)
- art-70-14/par-5: 同条第一項第一号 → 消費税法 第五十七条の四第一項第一号 (Article 57-4, paragraph (1), item (i)), art-57-4/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-5: 第二項第一号 → 消費税法 第五十七条の四第二項第一号 (Article 57-4, paragraph (2), item (i)), art-57-4/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-5: 第三項第一号 → 消費税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 363AC0000000108)
- art-70-14/par-5: 法第五十七条の二第四項 → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-4 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行令 第七十条の九第二項（適格請求書の交付を免除する課税資産の譲渡等の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2
- 消費税法施行令 第七十条の十二第一項（媒介者等による適格請求書等の交付の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-1
- 消費税法施行令 第七十条の十四第一項（業務執行組合員の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1
- 消費税法施行令 第七十条の十四第一項第四号（業務執行組合員の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-4
- 消費税法施行令 第七十条の十四第二項（業務執行組合員の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-2
- 消費税法施行令 第七十条の十四第三項（業務執行組合員の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-3
- 消費税法施行規則 第二十六条の九第一項（業務執行組合員による適格請求書等の交付の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第二十六条の九第二項（業務執行組合員による適格請求書等の交付の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第二十六条の九第三項（業務執行組合員による適格請求書等の交付の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-3 (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-20261106T203801-036, 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-20261106T203801-036, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-037, 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