# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十七条 (Article 77) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-77. 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: 第七十七条 (Article 77)（国、地方公共団体等の帳簿の記載事項の特例） — address `art-77` - 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-77 - 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. --- ### 第七十七条（国、地方公共団体等の帳簿の記載事項の特例） — Special Provisions on Matters to Be Stated in Books of the National Government, Local Governments, etc. caption: machine translation, not official art-77 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-77 **第一項** 法第六十条第四項に規定する国若しくは地方公共団体、法別表第三に掲げる法人、公益信託受託事業者又は人格のない社団等の法第五十八条の規定の適用については、同条の帳簿には、同条に規定する事項のほか、同項に規定する特定収入及び第七十五条第一項各号に掲げる収入に関する財務省令で定める事項を併せて記録しなければならない。 art-77/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-77/par-1 With respect to the application of Article 58 of the Act to the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality, the books referred to in Article 58 of the Act must also record, in addition to the matters prescribed in that Article, the matters specified by Ministry of Finance Order concerning the specified income prescribed in Article 60, paragraph (4) of the Act and the income set out in the items of Article 75, paragraph (1). machine translation, not official --- ## Cites - art-77/par-1: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/en/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - art-77/par-1: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108) - art-77/par-1: 法第五十八条 → 消費税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/consumption-tax-act/art-58 (e-Gov law ID 363AC0000000108) - art-77/par-1: 第七十五条第一項 → 消費税法施行令 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 第三十一条第一項（国、地方公共団体等の特定収入等に関する帳簿の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1 (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-20261106T203801-043, 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