# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の五 (Article 70-5)

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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: 第七十条の五 (Article 70-5)（適格請求書発行事業者登録簿の登載事項等） — address `art-70-5`
- 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-70-5
- 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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### 第七十条の五（適格請求書発行事業者登録簿の登載事項等） — Matters to Be Entered in the Register of Qualified Invoice Issuers, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-70-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5</sup>

**第一項**  法第五十七条の二第四項に規定する政令で定める事項は、次に掲げる事項とする。
<sup>art-70-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1</sup>
The matters specified by Cabinet Order prescribed in Article 57-2, paragraph (4) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  氏名又は名称及び登録番号
  <sup>art-70-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1/item-1</sup>
  name or title, and registration number;
  <sup>machine translation, not official</sup>

  **二**  登録年月日
  <sup>art-70-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1/item-2</sup>
  date of registration;
  <sup>machine translation, not official</sup>

  **三**  法人（人格のない社団等を除く。）にあつては、本店又は主たる事務所の所在地
  <sup>art-70-5/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1/item-3</sup>
  in the case of a corporation (excluding an association or foundation without legal personality), the location of its head office or principal office;
  <sup>machine translation, not official</sup>

  **四**  法第五十七条の二第五項第一号に規定する特定国外事業者以外の国外事業者にあつては、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるものの所在地
  <sup>art-70-5/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1/item-4</sup>
  in the case of a foreign business operator other than a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act, the location of its office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan.
  <sup>machine translation, not official</sup>

**第二項**  法第五十七条の二第四項、第九項若しくは第十一項又は第五十七条の三第五項の規定による公表は、インターネットを利用して、利用者が容易に検索することができるように体系的に構成された情報を提供する方法により行うものとする。
<sup>art-70-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-2</sup>
The publication under Article 57-2, paragraph (4), (9) or (11) or Article 57-3, paragraph (5) of the Act is to be made, using the Internet, by a method of providing information systematically organized so that users can easily search it.
<sup>machine translation, not official</sup>

**第三項**  法第五十七条の二第十項第一号に規定する政令で定める日は、同号の届出書の提出があつた日の属する課税期間の翌課税期間の初日から起算して十五日前の日とする。
<sup>art-70-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-3</sup>
The day specified by Cabinet Order prescribed in Article 57-2, paragraph (10), item (i) of the Act is the day 15 days before the first day of the taxable period following the taxable period that includes the day on which the written notification under that item was submitted, counting from that first day.
<sup>machine translation, not official</sup>

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## Cites
- art-70-5/par-1: 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)
- art-70-5/par-1/item-4: 法第五十七条の二第五項第一号 → 消費税法 第五十七条の二第五項第一号 (Article 57-2, paragraph (5), item (i)), art-57-2/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-5/item-1 (e-Gov law ID 363AC0000000108)
- art-70-5/par-2: 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)
- art-70-5/par-2: 第九項 → 消費税法 第五十七条の二第九項 (Article 57-2, paragraph (9)), art-57-2/par-9 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-9 (e-Gov law ID 363AC0000000108)
- art-70-5/par-2: 第十一項 → 消費税法 第五十七条の二第十一項 (Article 57-2, paragraph (11)), art-57-2/par-11 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-11 (e-Gov law ID 363AC0000000108)
- art-70-5/par-2: 第五十七条の三第五項 → 消費税法 第五十七条の三第五項 (Article 57-3, paragraph (5)), art-57-3/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-5 (e-Gov law ID 363AC0000000108)
- art-70-5/par-3: 法第五十七条の二第十項第一号 → 消費税法 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), art-57-2/par-10/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-10/item-1 (e-Gov law ID 363AC0000000108)

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行令 附則第十九条第一項（登録国外事業者であった者に係る適格請求書発行事業者登録簿の登載事項及び公表） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19/par-1

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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-20261106T203801-034, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-035, 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