# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五章 (Chapter 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: 第五章 (Chapter 5) — address `ch-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/ch-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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## 第五章 雑則 — Chapter V Miscellaneous Provisions
heading: machine translation, not official
ch-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/ch-5
### 第七十条の二（適格請求書発行事業者の登録申請書の提出期限） — Deadline for Filing a Written Application for Registration as a Qualified Invoice Issuer
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art-70-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-2
**第一項** 法第五十七条の二第二項に規定する政令で定める日は、同項に規定する課税期間の初日から起算して十五日前の日とする。
art-70-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-2/par-1
The date specified by Cabinet Order prescribed in Article 57-2, paragraph (2) of the Act is the day 15 days before the first day of the taxable period prescribed in that paragraph, counting from that first day.
machine translation, not official
**第二項** 法第五十七条の二第二項後段の規定により同項に規定する政令で定める日までに同項の申請書を提出した事業者について、同項に規定する課税期間の初日後に同条第三項の規定による登録（同条第一項の登録をいう。以下第七十条の十二までにおいて同じ。）がされたときは、同日に登録を受けたものとみなす。
art-70-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-2/par-2
Where, with regard to a business operator that has submitted the written application under Article 57-2, paragraph (2) of the Act by the date specified by Cabinet Order prescribed in that paragraph pursuant to the second sentence of that paragraph, registration under paragraph (3) of that Article (meaning the registration under paragraph (1) of that Article; the same applies hereinafter through Article 70-12) is made after the first day of the taxable period prescribed in Article 57-2, paragraph (2) of the Act, the business operator is deemed to have received registration on that day.
machine translation, not official
### 第七十条の三（特定国外事業者に係る適格請求書発行事業者の登録申請書の添付書類） — Documents Attached to a Written Application for Registration as a Qualified Invoice Issuer by a Specified Foreign Business Operator
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art-70-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-3
**第一項** 登録を受けようとする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は、同条第二項の申請書に財務省令で定める書類を添付して提出するものとする。
art-70-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-3/par-1
A specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act that intends to receive registration is to submit the written application under paragraph (2) of that Article with the documents specified by Ministry of Finance Order attached.
machine translation, not official
### 第七十条の四（登録の時期等に関する特例） — Special Provisions on the Time, etc. of Registration
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art-70-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-4
**第一項** 登録を受けようとする事業者が、事業を開始した日の属する課税期間その他の財務省令で定める課税期間の初日から登録を受けようとする旨を記載した法第五十七条の二第二項の申請書を当該課税期間の末日までに提出した場合において、同条第三項の規定による登録がされたときは、当該課税期間の初日から登録を受けたものとみなす。
art-70-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-4/par-1
Where a business operator that intends to receive registration has submitted, by the last day of the taxable period that includes the day on which it commenced business or another taxable period specified by Ministry of Finance Order, the written application under Article 57-2, paragraph (2) of the Act stating that it intends to receive registration from the first day of that taxable period, and registration under paragraph (3) of that Article is made, the business operator is deemed to have received registration from the first day of that taxable period.
machine translation, not official
### 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.
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art-70-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5
**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。
art-70-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1
The matters specified by Cabinet Order prescribed in Article 57-2, paragraph (4) of the Act are the following:
machine translation, not official
**一** 氏名又は名称及び登録番号
art-70-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1/item-1
name or title, and registration number;
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**二** 登録年月日
art-70-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1/item-2
date of registration;
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**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
art-70-5/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1/item-3
in the case of a corporation (excluding an association or foundation without legal personality), the location of its head office or principal office;
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**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
art-70-5/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1/item-4
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.
machine translation, not official
**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。
art-70-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-2
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.
machine translation, not official
**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。
art-70-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-3
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.
machine translation, not official
### 第七十条の六（適格請求書発行事業者の事業を承継した相続人の手続等） — Procedures, etc. for an Heir Who Has Succeeded to the Business of a Qualified Invoice Issuer
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art-70-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-6
**第一項** 法第五十七条の三第三項の規定の適用を受けようとする同項に規定する相続人は、同条第一項の規定による届出書に、相続により適格請求書発行事業者の事業を承継した旨を記載しなければならない。
art-70-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-6/par-1
An heir prescribed in Article 57-3, paragraph (3) of the Act who intends to be subject to the application of that paragraph must state, in the written notification under paragraph (1) of that Article, that the heir has succeeded to the business of the qualified invoice issuer by inheritance.
machine translation, not official
**第二項** 法第五十七条の三第三項の規定の適用を受けている同項に規定する相続人が、同項に規定するみなし登録期間中に法第五十七条の二第二項の申請書をその納税地を所轄する税務署長に提出した場合において、当該みなし登録期間の末日までに当該申請書に係る登録又は同条第五項の処分に係る通知がないときは、同日の翌日から当該通知が当該相続人に到達するまでの期間を法第五十七条の三第三項に規定するみなし登録期間とみなして、同項の規定を適用する。
art-70-6/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-6/par-2
Where an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph has submitted the written application under Article 57-2, paragraph (2) of the Act to the district director having jurisdiction over its place for tax payment during the deemed registration period prescribed in Article 57-3, paragraph (3) of the Act, and, by the last day of that deemed registration period, there has been no notice of the registration relating to that written application or of the disposition under Article 57-2, paragraph (5) of the Act, Article 57-3, paragraph (3) of the Act is applied by deeming the period from the day following that last day until that notice reaches the heir to be the deemed registration period prescribed in Article 57-3, paragraph (3) of the Act.
machine translation, not official
### 第七十条の七（登録取消しの届出があつた場合におけるみなし登録期間の特例） — Special Provisions on the Deemed Registration Period Where Notification of Cancellation of Registration Has Been Made
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art-70-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-7
**第一項** 相続により法第五十七条の三第一項に規定する適格請求書発行事業者（法第五十七条の二第十項第一号の規定による届出書を提出した者に限る。）の事業を承継した相続人に係る法第五十七条の三第三項の規定の適用については、同項中「又は」とあるのは「若しくは」と、「経過する日」とあるのは「経過する日又は同条第十項（第一号に係る部分に限る。）の規定により当該適格請求書発行事業者に係る同条第一項の登録が失効する日の前日」と、「第一号」とあるのは「同号」とする。
art-70-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-7/par-1
With regard to the application of Article 57-3, paragraph (3) of the Act to an heir who has succeeded by inheritance to the business of a qualified invoice issuer prescribed in Article 57-3, paragraph (1) of the Act (limited to a person who has submitted a written notification under Article 57-2, paragraph (10), item (i) of the Act), in Article 57-3, paragraph (3) of the Act, the phrase "the earlier of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article and" is deemed to be replaced with "the earliest of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article,"; the phrase "the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died" is deemed to be replaced with "the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died, and the day preceding the day on which the registration under paragraph (1) of that Article relating to that qualified invoice issuer ceases to be effective pursuant to paragraph (10) of that Article (limited to the part relating to item (i))"; and the phrase "item (i)" is deemed to be replaced with "that item".
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### 第七十条の八（適格請求書発行事業者の事業を承継した相続人の棚卸資産に係る消費税額の調整） — Adjustment of Consumption Tax on Inventory of an Heir Who Has Succeeded to the Business of a Qualified Invoice Issuer
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art-70-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-8
**第一項** 法第五十七条の三第三項の規定の適用を受ける同項に規定する相続人（同項に規定するみなし登録期間の初日の前日において法第九条第一項本文の規定により消費税を納める義務が免除される事業者に限る。）における法第三十六条第一項の規定の適用については、同項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は第五十七条の三第三項」とする。
art-70-8/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-8/par-1
With regard to the application of Article 36, paragraph (1) of the Act to an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph (limited to a business operator that, on the day preceding the first day of the deemed registration period prescribed in that paragraph, is exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act), in Article 36, paragraph (1) of the Act, the phrase "or Article 12, paragraph (5)" is deemed to be replaced with "Article 12, paragraph (5) or Article 57-3, paragraph (3)".
machine translation, not official
**第二項** 法第五十七条の三第三項の規定の適用を受ける同項に規定する相続人（同項に規定するみなし登録期間の末日の翌日において法第九条第一項本文の規定により消費税を納める義務が免除される事業者に限る。）における法第三十六条第五項の規定の適用については、同項中「同項の規定の適用を受けることとなつた課税期間の初日の前日」とあるのは「第五十七条の三第三項に規定するみなし登録期間の末日」と、「前日の属する課税期間」とあるのは「みなし登録期間」と、「課税期間に」とあるのは「みなし登録期間に」と、「当該課税期間の」とあるのは「当該みなし登録期間の末日の属する課税期間の」とする。
art-70-8/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-8/par-2
With regard to the application of Article 36, paragraph (5) of the Act to an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph (limited to a business operator that, on the day following the last day of the deemed registration period prescribed in that paragraph, is exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act), in Article 36, paragraph (5) of the Act, the phrase "the day preceding the first day of the taxable period in which it became subject to the application of that paragraph" is deemed to be replaced with "the last day of the deemed registration period prescribed in Article 57-3, paragraph (3)"; the phrase "the taxable period that includes that preceding day" with "the deemed registration period"; the phrase "in that taxable period" with "in the deemed registration period"; and the phrase "for that taxable period" with "for the taxable period that includes the last day of that deemed registration period".
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### 第七十条の九（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） — Scope, etc. of Taxable Transfers, etc. of Assets Exempt from Delivery of a Qualified Invoice
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art-70-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9
**第一項** 法第五十七条の四第一項に規定する政令で定める場合は、次に掲げる場合とする。
art-70-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-1
The cases specified by Cabinet Order prescribed in Article 57-4, paragraph (1) of the Act are the following cases:
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**一** 法第十八条第一項の規定により、資産の譲渡等（前受金に係るものに限る。）に係る対価の額を収入した日に当該資産の譲渡等を行つたものとされる場合
art-70-9/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-1/item-1
a case where, pursuant to Article 18, paragraph (1) of the Act, a transfer, etc. of assets (limited to one relating to an advance payment) is deemed to have been conducted on the day on which the amount of consideration for that transfer, etc. of assets was received;
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**二** 法第六十条第二項の規定により、資産の譲渡等の対価を収納すべき会計年度の末日に当該資産の譲渡等を行つたものとされる場合（当該資産の譲渡等を同日の翌日以後に行う場合に限る。）
art-70-9/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-1/item-2
a case where, pursuant to Article 60, paragraph (2) of the Act, a transfer, etc. of assets is deemed to have been conducted on the last day of the fiscal year in which the consideration for that transfer, etc. of assets is to be received (limited to the case where that transfer, etc. of assets is conducted on or after the day following that day);
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**三** 第七十四条第二項の規定により、資産の譲渡等の対価を収納すべき課税期間の末日に当該資産の譲渡等を行つたものとされる場合（当該資産の譲渡等を同日の翌日以後に行う場合に限る。）
art-70-9/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-1/item-3
a case where, pursuant to Article 74, paragraph (2), a transfer, etc. of assets is deemed to have been conducted on the last day of the taxable period in which the consideration for that transfer, etc. of assets is to be received (limited to the case where that transfer, etc. of assets is conducted on or after the day following that day).
machine translation, not official
**第二項** 法第五十七条の四第一項ただし書に規定する政令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この項、第七十条の十二及び第七十条の十四第五項において同じ。）とする。
art-70-9/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2
The taxable transfers, etc. of assets specified by Cabinet Order prescribed in the proviso to Article 57-4, paragraph (1) of the Act are the following taxable transfers, etc. of assets (excluding those that fall under a specified transfer, etc. of assets; the same applies hereinafter in this paragraph, Article 70-12 and Article 70-14, paragraph (5)):
machine translation, not official
**一** 次に掲げる役務の提供のうち当該役務の提供に係る税込価額（法第五十七条の四第一項第四号に規定する税込価額をいう。）が三万円未満のもの
art-70-9/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1
those of the following provisions of services for which the tax-inclusive price relating to the provision of the services (meaning the tax-inclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act) is less than 30,000 yen:
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**イ** 海上運送法第二条第五項（定義）に規定する一般旅客定期航路事業、同条第七項に規定する貨客定期航路事業（特定の者の需要に応じ、特定の範囲の人の運送をするものを除く。）及び同条第九項に規定する一般不定期航路事業（乗合旅客の運送をするものに限る。）として行う旅客の運送
art-70-9/par-2/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1/sub-1
transportation of passengers conducted as the general regular passenger route business prescribed in Article 2, paragraph (5) (Definitions) of the Marine Transportation Act, the regular passenger and cargo route business prescribed in paragraph (7) of that Article (excluding that which, in response to the demand of specified persons, transports a specified range of persons) and the general irregular route business prescribed in paragraph (9) of that Article (limited to that which transports passengers on a shared basis);
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**ロ** 道路運送法（昭和二十六年法律第百八十三号）第三条第一号イ（種類）に規定する一般乗合旅客自動車運送事業として行う旅客の運送
art-70-9/par-2/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1/sub-2
transportation of passengers conducted as the general shared-ride passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) (Types) of the Road Transportation Act (Act No. 183 of 1951);
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**ハ** 鉄道事業法第二条第二項（定義）に規定する第一種鉄道事業又は同条第三項に規定する第二種鉄道事業として行う旅客の運送
art-70-9/par-2/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1/sub-3
transportation of passengers conducted as the Type 1 railway business prescribed in Article 2, paragraph (2) (Definitions) of the Railway Business Act or the Type 2 railway business prescribed in paragraph (3) of that Article;
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**ニ** 軌道法第三条（事業の特許）に規定する運輸事業として行う旅客の運送
art-70-9/par-2/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1/sub-4
transportation of passengers conducted as the transportation business prescribed in Article 3 (Licensing of Business) of the Act on Rail Tracks;
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**二** 卸売市場（卸売市場法（昭和四十六年法律第三十五号）第四条第一項（中央卸売市場の認定）又は第十三条第一項（地方卸売市場の認定）の認定を受けた卸売市場その他これらに準ずるものとして農林水産大臣が財務大臣と協議して定める基準を満たす卸売市場（農林水産大臣の確認を受けたものに限る。）をいう。イにおいて同じ。）においてせり売又は入札の方法により行われる課税資産の譲渡等その他の媒介又は取次ぎに係る業務を行う者を介して行われる課税資産の譲渡等のうち次に掲げるもの
art-70-9/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2
among taxable transfers, etc. of assets conducted through a person engaged in business relating to intermediation or brokerage, such as taxable transfers, etc. of assets conducted by auction or bidding in a wholesale market (meaning a wholesale market that has received the authorization under Article 4, paragraph (1) (Authorization of Central Wholesale Market) or Article 13, paragraph (1) (Authorization of Regional Wholesale Market) of the Wholesale Market Act (Act No. 35 of 1971), or another wholesale market that meets the standards established by the Minister of Agriculture, Forestry and Fisheries in consultation with the Minister of Finance as being similar to these (limited to one that has been confirmed by the Minister of Agriculture, Forestry and Fisheries); the same applies in (a)), the following:
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**イ** 卸売市場において、卸売市場法第二条第四項（定義）に規定する卸売業者が同項に規定する卸売をする業務（出荷者から卸売のための販売の委託を受けて行うものに限る。）として行う生鮮食料品等（同条第一項に規定する生鮮食料品等をいう。）の譲渡
art-70-9/par-2/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2/sub-1
the transfer, in a wholesale market, of fresh food products, etc. (meaning fresh food products, etc. prescribed in Article 2, paragraph (1) of the Wholesale Market Act) conducted by a wholesaler prescribed in Article 2, paragraph (4) (Definitions) of that Act as business of conducting wholesale prescribed in that paragraph (limited to that conducted upon being commissioned by a shipper to sell for wholesale);
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**ロ** 農業協同組合法第四条（法人性）、水産業協同組合法（昭和二十三年法律第二百四十二号）第二条（組合の種類）又は森林組合法（昭和五十三年法律第三十六号）第四条第一項（事業の目的等）に規定する組合（これらの組合に準ずるものとして財務省令で定めるものを含む。）が、当該組合の組合員その他の構成員から販売の委託（販売条件を付さず、かつ、財務省令で定める方法により販売代金の精算が行われるものに限る。）を受けて行う農林水産物の譲渡（当該農林水産物の譲渡を行う者を特定せずに行われるものに限る。）
art-70-9/par-2/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2/sub-2
the transfer of agricultural, forestry and fishery products (limited to that conducted without identifying the person who conducts the transfer of those agricultural, forestry and fishery products) conducted by a cooperative prescribed in Article 4 (Legal Personality) of the Agricultural Co-operatives Act, Article 2 (Types of Cooperatives) of the Fishery Industry Cooperative Act (Act No. 242 of 1948) or Article 4, paragraph (1) (Purpose of Business, etc.) of the Forestry Cooperative Act (Act No. 36 of 1978) (including those specified by Ministry of Finance Order as similar to these cooperatives), upon being commissioned to sell by a member or other constituent of the cooperative (limited to that where no sales conditions are attached and settlement of the sales proceeds is made by a method specified by Ministry of Finance Order);
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**三** 前二号に掲げるもののほか、課税資産の譲渡等の対価の額が通常少額であり、かつ、当該課税資産の譲渡等が不特定かつ多数の者に対して行われるものであつて、当該課税資産の譲渡等が自動販売機により行われることその他の取引の状況から適格請求書を交付することが著しく困難な課税資産の譲渡等として財務省令で定めるもの
art-70-9/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-3
in addition to those listed in the preceding two items, taxable transfers, etc. of assets specified by Ministry of Finance Order as those for which the amount of consideration for the taxable transfer, etc. of assets is ordinarily small and which are conducted for an unspecified and large number of persons, and for which it is extremely difficult to deliver a qualified invoice in light of the circumstances of the transaction, such as that the taxable transfer, etc. of assets is conducted through a vending machine.
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**第三項** 法第五十七条の四第三項ただし書に規定する政令で定める場合は、次に掲げる場合とする。
art-70-9/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-3
The cases specified by Cabinet Order prescribed in the proviso to Article 57-4, paragraph (3) of the Act are the following cases:
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**一** 前項各号に掲げる課税資産の譲渡等を行う場合
art-70-9/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-3/item-1
a case where a taxable transfer, etc. of assets set forth in the items of the preceding paragraph is conducted;
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**二** 法第三十八条第一項に規定する売上げに係る対価の返還等に係る同項に規定する税込価額が一万円未満である場合
art-70-9/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-3/item-2
a case where the tax-inclusive price prescribed in Article 38, paragraph (1) of the Act relating to the refund, etc. of consideration for sales prescribed in that paragraph is less than 10,000 yen.
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### 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
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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.
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**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);
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**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).
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### 第七十条の十一（適格簡易請求書の交付が認められる事業の範囲） — Scope of Businesses for Which Delivery of a Qualified Simplified Invoice Is Permitted
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art-70-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11
**第一項** 法第五十七条の四第二項に規定する政令で定める事業は、次に掲げる事業とする。
art-70-11/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1
The businesses specified by Cabinet Order prescribed in Article 57-4, paragraph (2) of the Act are the following businesses:
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**一** 小売業、飲食店業、写真業及び旅行業
art-70-11/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1/item-1
retail business, restaurant business, photography business and travel business;
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**二** 道路運送法第三条第一号ハ（種類）に規定する一般乗用旅客自動車運送事業（当該一般乗用旅客自動車運送事業として行う旅客の運送の引受けが営業所のみにおいて行われるものとして同法第九条の三第一項（一般乗用旅客自動車運送事業の運賃及び料金）の国土交通大臣の認可を受けた運賃等（同項に規定する運賃等をいう。以下この号において同じ。）又は同条第三項の規定により定められた運賃等が適用されるものを除く。）
art-70-11/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1/item-2
the general passenger vehicle transportation business prescribed in Article 3, item (i), (c) (Types) of the Road Transportation Act (excluding that to which apply fares, etc. approved by the Minister of Land, Infrastructure, Transport and Tourism under Article 9-3, paragraph (1) (Fares and Charges for General Passenger Vehicle Transportation Business) of that Act as being such that acceptance of the transportation of passengers conducted as that general passenger vehicle transportation business is conducted only at business offices (meaning fares, etc. prescribed in that paragraph; the same applies hereinafter in this item), or fares, etc. fixed pursuant to paragraph (3) of that Article);
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**三** 駐車場業（不特定かつ多数の者に自動車その他の車両の駐車のための場所を提供するものに限る。）
art-70-11/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1/item-3
parking lot business (limited to that which provides a place for parking automobiles or other vehicles to an unspecified and large number of persons);
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**四** 前三号に掲げる事業に準ずる事業で不特定かつ多数の者に資産の譲渡等を行うもの
art-70-11/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1/item-4
a business similar to the businesses set forth in the preceding three items that conducts transfers, etc. of assets to an unspecified and large number of persons.
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### 第七十条の十二（媒介者等による適格請求書等の交付の特例） — Special Provisions on Delivery of Qualified Invoices, etc. by Intermediaries, etc.
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art-70-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12
**第一項** 事業者（適格請求書発行事業者に限る。）が、媒介又は取次ぎに係る業務を行う者（適格請求書発行事業者に限る。以下この条において「媒介者等」という。）を介して国内において課税資産の譲渡等を行う場合において、当該媒介者等が当該課税資産の譲渡等の時までに当該事業者から登録を受けている旨の通知を受けているときは、当該媒介者等は、当該課税資産の譲渡等を受ける他の者に対し法第五十七条の四第一項（第一号に係る部分に限る。）の規定により記載すべき事項、同条第二項（第一号に係る部分に限る。）の規定により記載すべき事項又は同条第三項（第一号に係る部分に限る。）の規定により記載すべき事項に代えて当該媒介者等の氏名又は名称及び法第五十七条の二第四項の登録番号を記載した当該課税資産の譲渡等に係る適格請求書、適格簡易請求書若しくは適格返還請求書（以下第七十条の十四までにおいて「適格請求書等」という。）又は適格請求書等に記載すべき事項に係る電磁的記録（法第五十七条の四第五項に規定する電磁的記録をいう。以下この条及び次条において同じ。）を当該事業者に代わつて交付し、又は提供することができる。この場合において、当該媒介者等は、財務省令で定めるところにより、当該適格請求書等の写し又は当該電磁的記録を保存しなければならない。
art-70-12/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-1
Where a business operator (limited to a qualified invoice issuer) conducts a taxable transfer, etc. of assets in Japan through a person engaged in business relating to intermediation or brokerage (limited to a qualified invoice issuer; hereinafter in this Article referred to as an "intermediary, etc."), if, by the time of that taxable transfer, etc. of assets, the intermediary, etc. has been notified by that business operator that it has received registration, the intermediary, etc. may, in place of the matters to be stated pursuant to Article 57-4, paragraph (1) of the Act (limited to the part relating to item (i)), the matters to be stated pursuant to paragraph (2) of that Article (limited to the part relating to item (i)) or the matters to be stated pursuant to paragraph (3) of that Article (limited to the part relating to item (i)), deliver or provide, on behalf of that business operator, to the other person that receives that taxable transfer, etc. of assets, a qualified invoice, qualified simplified invoice or qualified return invoice relating to that taxable transfer, etc. of assets stating the name or title of that intermediary, etc. and the registration number of that intermediary, etc. prescribed in Article 57-2, paragraph (4) of the Act (hereinafter through Article 70-14 referred to as a "qualified invoice, etc."), or an electronic or magnetic record relating to the matters to be stated in a qualified invoice, etc. (meaning the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act; the same applies hereinafter in this Article and the following Article). In this case, the intermediary, etc. must retain a copy of that qualified invoice, etc. or that electronic or magnetic record, as specified by Ministry of Finance Order.
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**第二項** 法第五十七条の四第四項の規定は媒介者等が前項の規定の適用を受けて交付した適格請求書等の記載事項に誤りがあつた場合について、同条第五項後段の規定は媒介者等が前項の規定の適用を受けて提供した適格請求書等に記載すべき事項に係る電磁的記録として提供した事項に誤りがあつた場合について、それぞれ準用する。この場合において、同条第四項中「適格請求書発行事業者」とあるのは、「消費税法施行令第七十条の十二第一項に規定する媒介者等」と読み替えるものとする。
art-70-12/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-2
The provisions of Article 57-4, paragraph (4) of the Act apply mutatis mutandis where there is an error in the matters stated in a qualified invoice, etc. delivered by an intermediary, etc. under the application of the preceding paragraph, and the provisions of the second sentence of paragraph (5) of that Article apply mutatis mutandis where there is an error in the matters provided by an intermediary, etc. under the application of the preceding paragraph as an electronic or magnetic record relating to the matters to be stated in a qualified invoice, etc. In this case, the phrase "A qualified invoice issuer" in Article 57-4, paragraph (4) of the Act is deemed to be replaced with "An intermediary, etc. prescribed in Article 70-12, paragraph (1) of the Order for Enforcement of the Consumption Tax Act".
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**第三項** 媒介者等が第一項の規定により同項の事業者に代わつて適格請求書等を交付し、又は適格請求書等に記載すべき事項に係る電磁的記録を提供した場合には、当該媒介者等は、速やかに当該適格請求書等の写し又は当該電磁的記録を当該事業者に対し交付し、又は提供しなければならない。
art-70-12/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-3
Where an intermediary, etc. has, pursuant to paragraph (1), delivered a qualified invoice, etc. on behalf of the business operator referred to in that paragraph, or provided an electronic or magnetic record relating to the matters to be stated in a qualified invoice, etc., the intermediary, etc. must promptly deliver or provide to that business operator a copy of that qualified invoice, etc. or that electronic or magnetic record.
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**第四項** 第一項の通知を行つた事業者が適格請求書発行事業者でなくなつた場合には、当該事業者は、当該通知を受けた媒介者等に対し、速やかにその旨を通知しなければならない。
art-70-12/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-4
Where a business operator that has given the notification under paragraph (1) ceases to be a qualified invoice issuer, that business operator must promptly notify the intermediary, etc. that received the notification to that effect.
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**第五項** 事業者（適格請求書発行事業者に限る。）が、国税徴収法（昭和三十四年法律第百四十七号）第二条第十二号（定義）に規定する強制換価手続により執行機関（同条第十三号に規定する執行機関をいう。以下この条において同じ。）を介して国内において課税資産の譲渡等を行う場合には、当該執行機関は、当該課税資産の譲渡等を受ける他の者に対し法第五十七条の四第一項（第一号に係る部分に限る。）の規定により記載すべき事項に代えて当該執行機関の名称及びこの項の規定の適用を受ける旨を記載した当該課税資産の譲渡等に係る適格請求書又は適格請求書に記載すべき事項に係る電磁的記録を当該事業者に代わつて交付し、又は提供することができる。この場合において、当該執行機関は、財務省令で定めるところにより、当該適格請求書の写し又は当該電磁的記録を保存しなければならない。
art-70-12/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-5
Where a business operator (limited to a qualified invoice issuer) conducts a taxable transfer, etc. of assets in Japan by a compulsory liquidation procedure prescribed in Article 2, item (xii) (Definitions) of the National Tax Collection Act (Act No. 147 of 1959) through an enforcement agency (meaning the enforcement agency prescribed in item (xiii) of that Article; the same applies hereinafter in this Article), the enforcement agency may, in place of the matters to be stated pursuant to Article 57-4, paragraph (1) of the Act (limited to the part relating to item (i)), deliver or provide, on behalf of that business operator, to the other person that receives that taxable transfer, etc. of assets, a qualified invoice relating to that taxable transfer, etc. of assets stating the name of that enforcement agency and that it is subject to the application of this paragraph, or an electronic or magnetic record relating to the matters to be stated in a qualified invoice. In this case, the enforcement agency must retain a copy of that qualified invoice or that electronic or magnetic record, as specified by Ministry of Finance Order.
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**第六項** 第二項及び第三項の規定は、前項の規定の適用を受ける執行機関について準用する。
art-70-12/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-6
The provisions of paragraphs (2) and (3) apply mutatis mutandis to an enforcement agency that is subject to the application of the preceding paragraph.
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**第七項** 前各項に定めるもののほか、媒介者等又は執行機関による適格請求書等の交付に関し必要な事項は、財務省令で定める。
art-70-12/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-7
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the delivery of qualified invoices, etc. by an intermediary, etc. or an enforcement agency are specified by Ministry of Finance Order.
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### 第七十条の十三（交付した適格請求書の写し等の保存） — Retention of Copies, etc. of Delivered Qualified Invoices
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art-70-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13
**第一項** 適格請求書等を交付した適格請求書発行事業者は、当該適格請求書等の写し（法第五十七条の四第五項の規定により適格請求書等に記載すべき事項に係る電磁的記録を提供した場合にあつては、当該電磁的記録）を整理し、その交付した日（当該電磁的記録を提供した場合にあつては、その提供した日）の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。次項において同じ。）を経過した日から七年間、これを納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
art-70-13/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13/par-1
A qualified invoice issuer that has delivered a qualified invoice, etc. must organize a copy of that qualified invoice, etc. (or, where it has provided an electronic or magnetic record relating to the matters to be stated in the qualified invoice, etc. pursuant to Article 57-4, paragraph (5) of the Act, that electronic or magnetic record) and retain it, for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been finalized; the same applies in the following paragraph) have elapsed from the day following the last day of the taxable period that includes the day on which it was delivered (or, where that electronic or magnetic record was provided, the day on which it was provided), at its place for tax payment or at the location of the office, place of business or other equivalent facility relating to the transaction.
machine translation, not official
**第二項** 前項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における同項の規定による保存（同項の規定による電磁的記録の保存を除く。）は、財務大臣の定める方法によることができる。
art-70-13/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13/par-2
Retention under the preceding paragraph (excluding retention of electronic or magnetic records under that paragraph) during the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in the preceding paragraph may be by a method determined by the Minister of Finance.
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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
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art-70-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14
**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。
art-70-14/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1
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:
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**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。）
art-70-14/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-1
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);
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**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。）
art-70-14/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-2
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);
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**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
art-70-14/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-3
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;
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**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
art-70-14/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-1/item-4
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.
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**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。
art-70-14/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-2
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)).
machine translation, not official
**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。
art-70-14/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-3
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.
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**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。
art-70-14/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-4
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.
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**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。
art-70-14/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-5
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.
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### 第七十一条（帳簿の備付け等） — Keeping of Books, etc.
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art-71 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71
**第一項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、帳簿を備え付けてこれにその行つた資産の譲渡等又は課税仕入れ若しくは課税貨物（法律又は条約の規定により消費税が免除されるものを除く。以下この章において同じ。）の保税地域からの引取りに関する財務省令で定める事項を整然と、かつ、明瞭に記録しなければならない。
art-71/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-1
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) must keep books and record in them, in an orderly and clear manner, the matters specified by Ministry of Finance Order concerning the transfers, etc. of assets or taxable purchases it has carried out or the taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of laws or treaties; the same applies hereinafter in this Chapter) from a bonded area.
machine translation, not official
**第二項** 前項に規定する事業者は、同項の規定により記録した帳簿を整理し、これをその帳簿の閉鎖の日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には一月とする。第五項において同じ。）を経過した日から七年間、当該事業者の納税地又はその事業に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
art-71/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-2
A business operator prescribed in the preceding paragraph must organize the books recorded pursuant to that paragraph and retain them, for seven years from the day on which two months (one month where the residual assets of a corporation in liquidation have been finalized; the same applies in paragraph (5)) have elapsed from the day following the last day of the taxable period that includes the day on which those books were closed, at the place for tax payment of that business operator or at the location of the office, place of business or other equivalent facility relating to its business.
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**第三項** 法第五十八条に規定する特例申告者（第一項に規定する事業者で法第三十七条第一項の規定の適用を受けない者を除く。次項において「特例申告者」という。）は、帳簿を備え付けてこれに課税貨物（関税法第七条の二第二項（申告の特例）に規定する特例申告に係る課税貨物（次項において「特例申告貨物」という。）に限る。）の保税地域からの引取りに関する財務省令で定める事項を整然と、かつ、明瞭に記録しなければならない。
art-71/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-3
A special filer prescribed in Article 58 of the Act (excluding a business operator prescribed in paragraph (1) that is not subject to the application of Article 37, paragraph (1) of the Act; referred to as a "special filer" in the following paragraph) must keep books and record in them, in an orderly and clear manner, the matters specified by Ministry of Finance Order concerning the taking out of taxable goods (limited to taxable goods covered by a special return prescribed in Article 7-2, paragraph (2) (Special Provisions on Declaration) of the Customs Act; referred to as "goods covered by a special return" in the following paragraph) from a bonded area.
machine translation, not official
**第四項** 特例申告者は、前項の規定により記録した帳簿を整理し、これをその特例申告貨物の輸入の許可の日の属する月の翌月末日の翌日から七年間、当該特例申告者の本店若しくは主たる事務所若しくは当該特例申告貨物の輸入取引に係る事務所、事業所その他これらに準ずるものの所在地又は当該特例申告者の住所地に保存しなければならない。
art-71/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-4
A special filer must organize the books recorded pursuant to the preceding paragraph and retain them, for seven years from the day following the last day of the month following the month that includes the day of import permission for the goods covered by a special return, at the head office or principal office of that special filer, at the location of an office, place of business or other equivalent facility relating to the import transaction of those goods covered by a special return, or at the place of address of that special filer.
machine translation, not official
**第五項** 第二項の規定による帳簿の保存は同項に規定する課税期間の末日の翌日から二月を経過した日から、前項の規定による帳簿の保存は同項に規定する輸入の許可の日の属する月の翌月末日の翌日から、それぞれ五年を経過した日以後の期間においては、財務大臣の定める方法によることができる。
art-71/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-5
Retention of books under paragraph (2) may be by a method determined by the Minister of Finance during the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in that paragraph, and retention of books under the preceding paragraph may be by such a method during the period on or after the day on which five years have elapsed from the day following the last day of the month following the month that includes the day of import permission prescribed in that paragraph.
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### 第七十一条の二（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — Scope, etc. of Electronic or Magnetic Records Subject to the Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
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art-71-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2
**第一項** 法第五十九条の二第一項に規定する政令で定めるものは、事業者により保存されている次に掲げる電磁的記録とする。
art-71-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1
The electronic or magnetic records specified by Cabinet Order prescribed in Article 59-2, paragraph (1) of the Act are the following electronic or magnetic records retained by a business operator:
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**一** 法第八条第二項に規定する購入記録情報及び同条第三項に規定する税関確認情報
art-71-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-1
the purchase record information prescribed in Article 8, paragraph (2) of the Act and the customs confirmation information prescribed in paragraph (3) of that Article;
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**二** 法第三十条第九項第二号に掲げる電磁的記録
art-71-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-2
the electronic or magnetic record set forth in Article 30, paragraph (9), item (ii) of the Act;
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**三** 法第五十七条の四第五項に規定する電磁的記録
art-71-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-3
the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act;
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**四** 租税特別措置法第八十六条第二項（外国公館等に対する課税資産の譲渡等に係る免税）に規定する電磁的記録
art-71-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-4
the electronic or magnetic record prescribed in Article 86, paragraph (2) (Tax Exemption for Taxable Transfers, etc. of Assets to Foreign Diplomatic Missions, etc.) of the Act on Special Measures Concerning Taxation;
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**五** 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十二条第一項及び第五十三条第一項（適格請求書発行事業者以外の者から行つた課税仕入れに係る税額控除に関する経過措置）に規定する電磁的記録
art-71-2/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-5
the electronic or magnetic record prescribed in Article 52, paragraph (1) and Article 53, paragraph (1) (Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016);
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**六** 第四十九条第七項及び第十項に規定する電磁的記録
art-71-2/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-6
the electronic or magnetic record prescribed in Article 49, paragraphs (7) and (10);
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**七** 第五十条第二項に規定する電磁的記録
art-71-2/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-7
the electronic or magnetic record prescribed in Article 50, paragraph (2);
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**八** 第七十条の十二第一項後段及び第五項後段の規定により保存すべきこととされている電磁的記録
art-71-2/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-8
the electronic or magnetic record that is to be retained pursuant to the second sentence of Article 70-12, paragraph (1) and the second sentence of paragraph (5) of that Article;
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**九** その他財務省令で定める電磁的記録
art-71-2/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1/item-9
other electronic or magnetic records specified by Ministry of Finance Order.
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**第二項** 法第五十九条の二第一項に規定する電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額は、国税通則法第六十五条（過少申告加算税）又は第六十六条（無申告加算税）の過少申告加算税の額又は無申告加算税の額の計算の基礎となるべき税額のうち次の各号に掲げる場合の区分に応じ当該各号に定める税額とする。
art-71-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2
The amount calculated as provided by Cabinet Order as the amount of tax based on the fact relating to matters recorded in an electronic or magnetic record prescribed in Article 59-2, paragraph (1) of the Act is, of the amount of tax that is to be the basis for calculating the amount of penalty tax for understatement or the amount of penalty tax for failure to file under Article 65 (Penalty Tax for Understatement) or Article 66 (Penalty Tax for Failure to File) of the Act on General Rules for National Taxes, the amount of tax specified in the relevant item for the category of cases listed in the following items:
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**一** 国税通則法第六十八条第一項又は第二項（重加算税）に規定する隠蔽し、又は仮装されていない事実（以下この号において「隠蔽仮装されていない事実」という。）がある場合 当該隠蔽仮装されていない事実及び電磁的記録に記録された事項に係る事実（法第五十九条の二第一項に規定する電磁的記録に記録された事項に係る事実をいう。次号において同じ。）のみに基づいて期限後申告等（法第五十九条の二第一項に規定する期限後申告等をいう。以下この号及び次号において同じ。）があつたものとした場合における当該期限後申告等に基づき国税通則法第三十五条第二項（申告納税方式による国税等の納付）の規定により納付すべき税額（以下この号及び次号において「納付すべき税額」という。）から当該隠蔽仮装されていない事実のみに基づいて期限後申告等があつたものとした場合における当該期限後申告等に基づき納付すべき税額を控除した税額
art-71-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-1
in the case where there is a fact not concealed or disguised prescribed in Article 68, paragraph (1) or (2) (Heavy Penalty Tax) of the Act on General Rules for National Taxes (hereinafter in this item referred to as a "fact not concealed or disguised"): the amount of tax obtained by deducting, from the tax payable under Article 35, paragraph (2) (Payment of National Tax using the Self-Assessment System) of that Act on the basis of a return filed after the due date, etc. (meaning the return filed after the due date, etc. prescribed in Article 59-2, paragraph (1) of the Act; the same applies hereinafter in this item and the following item) on the assumption that a return filed after the due date, etc. had been made based solely on that fact not concealed or disguised and the fact relating to matters recorded in an electronic or magnetic record (meaning the fact relating to matters recorded in an electronic or magnetic record prescribed in Article 59-2, paragraph (1) of the Act; the same applies in the following item) (hereinafter in this item and the following item referred to as "tax payable"), the tax payable on the basis of a return filed after the due date, etc. on the assumption that a return filed after the due date, etc. had been made based solely on that fact not concealed or disguised;
machine translation, not official
**二** 前号に掲げる場合以外の場合 電磁的記録に記録された事項に係る事実のみに基づいて期限後申告等があつたものとした場合における当該期限後申告等に基づき納付すべき税額
art-71-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-2
in a case other than that set forth in the preceding item: the tax payable on the basis of a return filed after the due date, etc. on the assumption that a return filed after the due date, etc. had been made based solely on the fact relating to matters recorded in an electronic or magnetic record.
machine translation, not official
**第三項** 法第五十九条の二第一項の規定の適用がある場合における国税通則法第十五条第二項第十四号（納税義務の成立及びその納付すべき税額の確定）、第三十五条第三項及び第七十三条第一項第二号（時効の完成猶予及び更新）並びに国税通則法施行令（昭和三十七年政令第百三十五号）第二十七条の三（加重された過少申告加算税等が課される場合における重加算税に代えられるべき過少申告加算税等）並びに第二十八条第一項及び第二項（重加算税を課さない部分の税額の計算）の規定の適用については、同法第十五条第二項第十四号中「）の」とあるのは「）若しくは消費税法第五十九条の二第一項（電磁的記録に記録された事項に関する重加算税の特例）の」と、同法第三十五条第三項及び第七十三条第一項第二号中「又は第四項」とあるのは「若しくは第四項」と、「）の」とあるのは「）又は消費税法第五十九条の二第一項（電磁的記録に記録された事項に関する重加算税の特例）の」と、同令第二十七条の三第一項中「第六十八条第一項又は」とあるのは「第六十八条第一項若しくは」と、「重加算税）」とあるのは「重加算税）又は消費税法第五十九条の二第一項（法第六十八条第一項の重加算税に係る部分に限る。）（電磁的記録に記録された事項に関する重加算税の特例）」と、同条第二項中「第六十八条第二項又は」とあるのは「第六十八条第二項若しくは」と、「限る」とあるのは「限る。）又は消費税法第五十九条の二第一項（法第六十八条第二項の重加算税に係る部分に限る」と、同令第二十八条第一項中「同条第四項」とあるのは「同条第四項又は消費税法第五十九条の二第一項（電磁的記録に記録された事項に関する重加算税の特例）」と、同条第二項中「同条第四項」とあるのは「同条第四項又は消費税法第五十九条の二第一項」とする。
art-71-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-3
Where Article 59-2, paragraph (1) of the Act applies, for the purpose of the application of Article 15, paragraph (2), item (xiv) (Establishment of Tax Liability and Determination of the Payable Tax Amount), Article 35, paragraph (3) and Article 73, paragraph (1), item (ii) (Suspension of Completion and Renewal of Prescription) of the Act on General Rules for National Taxes, and Article 27-3 (Penalty Tax for Understatement, etc. to Be Substituted for Heavy Penalty Tax Where Increased Penalty Tax for Understatement, etc. Is Imposed) and Article 28, paragraphs (1) and (2) (Calculation of the Amount of Tax for the Part on Which Heavy Penalty Tax Is Not Imposed) of the Order for Enforcement of the Act on General Rules for National Taxes (Cabinet Order No. 135 of 1962), in Article 15, paragraph (2), item (xiv) of that Act, the phrase "(Heavy Penalty Tax)" is deemed to be replaced with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in Article 35, paragraph (3) and Article 73, paragraph (1), item (ii) of that Act, the "or" before paragraph (4), "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "(Heavy Penalty Tax)" with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in Article 27-3, paragraph (1) of that Order, the "or" after Article 68, paragraph (1), "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "(Heavy Penalty Tax)" with "(Heavy Penalty Tax) or Article 59-2, paragraph (1) of the Consumption Tax Act (limited to the part concerning heavy penalty tax under Article 68, paragraph (1) of the Act) (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; in Article 27-3, paragraph (2) of that Order, the "or" after Article 68, paragraph (2), "又は" (or), is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the phrase "limited to the part concerning heavy penalty tax under paragraph (2) of that Article" with "limited to the part concerning heavy penalty tax under paragraph (2) of that Article) or Article 59-2, paragraph (1) of the Consumption Tax Act (limited to the part concerning heavy penalty tax under Article 68, paragraph (2) of the Act"; in Article 28, paragraph (1) of that Order, the phrase "paragraph (4) of that Article" is deemed to be replaced with "paragraph (4) of that Article or Article 59-2, paragraph (1) of the Consumption Tax Act (Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records)"; and in Article 28, paragraph (2) of that Order, the phrase "paragraph (4) of that Article" is deemed to be replaced with "paragraph (4) of that Article or Article 59-2, paragraph (1) of the Consumption Tax Act".
machine translation, not official
**第四項** 前三項に定めるもののほか、法第五十九条の二第一項の規定の適用に関し必要な事項は、財務省令で定める。
art-71-2/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-4
Beyond what is prescribed in the preceding three paragraphs, necessary matters concerning the application of Article 59-2, paragraph (1) of the Act are specified by Ministry of Finance Order.
machine translation, not official
### 第七十二条（一般会計とみなされる特別会計の範囲等） — Scope, etc. of Special Accounts Deemed to Be the General Account
caption: machine translation, not official
art-72 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72
**第一項** 法第六十条第一項ただし書に規定する政令で定める特別会計は、専ら当該特別会計を設ける国又は地方公共団体の一般会計に対して資産の譲渡等を行う特別会計とする。
art-72/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-1
The special account specified by Cabinet Order prescribed in the proviso to Article 60, paragraph (1) of the Act is a special account that conducts transfers, etc. of assets exclusively to the general account of the national government or local government that establishes that special account.
machine translation, not official
**第二項** 地方自治法（昭和二十二年法律第六十七号）第二百八十五条（相互に関連する事務の共同処理）の一部事務組合が特別会計を設けて次に掲げる事業以外の事業を行う場合において、当該一部事務組合が、同法第二百八十七条の三第一項（第二百八十五条の一部事務組合に関する特則）の規定に基づき、その規約において当該事業に係る事件の議決の方法について特別の規定を設けたときは、当該事業に係る法第六十条の規定の適用については、当該事業は、同条第一項本文の一般会計に係る業務として行う事業とみなす。
art-72/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2
Where a partial-affairs association prescribed in Article 285 (Joint Handling of Mutually Related Affairs) of the Local Autonomy Act (Act No. 67 of 1947) establishes a special account and conducts a business other than those listed in the following items, if the partial-affairs association has, pursuant to Article 287-3, paragraph (1) (Special Provisions on Partial-Affairs Associations under Article 285) of that Act, established in its articles of association a special provision on the method of resolution on matters relating to that business, then for the purpose of applying Article 60 of the Act to that business, that business is deemed to be a business conducted as operations relating to the general account prescribed in the main clause of paragraph (1) of that Article.
machine translation, not official
**一** 地方財政法施行令（昭和二十三年政令第二百六十七号）第四十六条各号（公営企業）に掲げる事業その他法令においてその事業に係る収入及び支出を経理する特別会計を設けることが義務付けられている事業
art-72/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2/item-1
the businesses listed in the items of Article 46 (Public Enterprises) of the Order for Enforcement of the Local Government Finance Act (Cabinet Order No. 267 of 1948) and other businesses for which laws and regulations make it mandatory to establish a special account for accounting for the revenue and expenditure relating to the business;
machine translation, not official
**二** 地方公営企業法（昭和二十七年法律第二百九十二号）第二条第三項（この法律の適用を受ける企業の範囲）の規定により同法の規定の全部又は一部を適用している同項の企業に係る事業
art-72/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2/item-2
a business relating to an enterprise prescribed in Article 2, paragraph (3) (Scope of Enterprises Subject to This Act) of the Local Public Enterprise Act (Act No. 292 of 1952), to which all or part of the provisions of that Act are applied pursuant to that paragraph;
machine translation, not official
**三** 対価を得て資産の譲渡又は貸付けを主として行う事業（前二号に掲げる事業を除く。）
art-72/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2/item-3
a business that mainly conducts the transfer or lease of assets for consideration (excluding the businesses set forth in the preceding two items);
machine translation, not official
**四** 競馬法（昭和二十三年法律第百五十八号）に基づく地方競馬、自転車競技法（昭和二十三年法律第二百九号）に基づく自転車競走、小型自動車競走法（昭和二十五年法律第二百八号）に基づく小型自動車競走及びモーターボート競走法（昭和二十六年法律第二百四十二号）に基づくモーターボート競走の事業
art-72/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2/item-4
the businesses of local horse racing under the Horse Racing Act (Act No. 158 of 1948), bicycle racing under the Bicycle Racing Act (Act No. 209 of 1948), auto racing under the Auto Racing Act (Act No. 208 of 1950) and motorboat racing under the Motorboat Racing Act (Act No. 242 of 1951).
machine translation, not official
**第三項** 地方自治法第一条の三第三項（地方公共団体の種類）の地方公共団体の組合が一般会計を設けて行う前項第三号及び第四号の事業に係る法第六十条の規定の適用については、当該事業は、同条第一項本文の特別会計を設けて行う事業とみなす。
art-72/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-3
With regard to the application of Article 60 of the Act to the businesses set forth in items (iii) and (iv) of the preceding paragraph that an association of local governments under Article 1-3, paragraph (3) (Types of Local Governments) of the Local Autonomy Act conducts by establishing a general account, those businesses are deemed to be businesses conducted by establishing a special account as prescribed in the main clause of Article 60, paragraph (1) of the Act.
machine translation, not official
### 第七十三条（国又は地方公共団体が行つた資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Conducted by the National Government or Local Governments
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art-73 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-73
**第一項** 国又は地方公共団体が行つた資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りについては、資産の譲渡等は予算決算及び会計令（昭和二十二年勅令第百六十五号）第一条の二（歳入の会計年度所属区分）又は地方自治法施行令（昭和二十二年政令第十六号）第百四十二条（歳入の会計年度所属区分）（これらの規定の特例を定める規定を含む。）の規定によりその対価を収納すべき会計年度の末日において、課税仕入れ及び課税貨物の保税地域からの引取りは予算決算及び会計令第二条（歳出の会計年度所属区分）又は地方自治法施行令第百四十三条（歳出の会計年度所属区分）（これらの規定の特例を定める規定を含む。）の規定によりその費用の支払をすべき会計年度の末日においてそれぞれ行われたものとすることができる。
art-73/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-73/par-1
With regard to transfers, etc. of assets, taxable purchases and the taking out of taxable goods from a bonded area conducted by the national government or a local government, a transfer, etc. of assets may be treated as having been conducted on the last day of the fiscal year in which the consideration for it is to be received pursuant to Article 1-2 (Classification of Revenue by Fiscal Year) of the Imperial Ordinance on Budget, Final Accounts and Accounting (Imperial Ordinance No. 165 of 1947) or Article 142 (Classification of Revenue by Fiscal Year) of the Order for Enforcement of the Local Autonomy Act (Cabinet Order No. 16 of 1947) (including provisions specifying special rules for these provisions), and a taxable purchase and the taking out of taxable goods from a bonded area may be treated as having been conducted on the last day of the fiscal year in which the costs of them are to be paid pursuant to Article 2 (Classification of Expenditure by Fiscal Year) of the Imperial Ordinance on Budget, Final Accounts and Accounting or Article 143 (Classification of Expenditure by Fiscal Year) of the Order for Enforcement of the Local Autonomy Act (including provisions specifying special rules for these provisions).
machine translation, not official
### 第七十四条（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments
caption: machine translation, not official
art-74 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74
**第一項** 法第六十条第三項に規定する国又は地方公共団体に準ずる法人として政令で定めるものは、法別表第三に掲げる法人のうち法令又はその法人の定款、寄附行為、規則若しくは規約（以下この条において「定款等」という。）に定める会計の処理の方法が国又は地方公共団体の会計の処理の方法に準ずるもので同項の規定の適用を受けることにつきその納税地を所轄する税務署長の承認を受けたものとする。
art-74/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1
The corporation specified by Cabinet Order as a corporation equivalent to the national government or a local government prescribed in Article 60, paragraph (3) of the Act is, among the corporations listed in Appended Table 3 of the Act, a corporation whose method of accounting treatment specified in laws and regulations or in its articles of incorporation, deed of endowment, rules or regulations (hereinafter in this Article referred to as "articles of incorporation, etc.") is equivalent to the method of accounting treatment of the national government or a local government and that has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of that paragraph.
machine translation, not official
**第二項** 前項の承認を受けた法人が行つた資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りについては、当該法人の会計の処理の方法に関する法令又は定款等の定めるところによりその資産の譲渡等の対価を収納すべき課税期間並びにその課税仕入れ及び課税貨物の保税地域からの引取りの費用の支払をすべき課税期間の末日に行われたものとすることができる。
art-74/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-2
With regard to transfers, etc. of assets, taxable purchases and the taking out of taxable goods from a bonded area conducted by a corporation that has received the approval under the preceding paragraph, they may be treated as having been conducted on the last day of the taxable period in which the consideration for the transfer, etc. of assets is to be received and of the taxable period in which the costs of the taxable purchase and of the taking out of taxable goods from a bonded area are to be paid, as provided in the laws and regulations concerning that corporation's method of accounting treatment or in its articles of incorporation, etc.
machine translation, not official
**第三項** 第一項の承認を受けようとする法人は、その法令又は定款等に定める会計の処理の方法その他財務省令で定める事項を記載した申請書に当該定款等の写しを添付し、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。
art-74/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-3
A corporation that intends to obtain the approval under paragraph (1) must submit to the district director having jurisdiction over its place for tax payment a written application stating the method of accounting treatment specified in its laws and regulations or articles of incorporation, etc. and other matters specified by Ministry of Finance Order, with a copy of those articles of incorporation, etc. attached.
machine translation, not official
**第四項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、第二項の規定の適用を受けることを承認し、又はその申請に係る法令又は定款等に定める会計の処理の方法が国又は地方公共団体の会計の処理の方法に準ずるものでないと認めるときは、その申請を却下する。
art-74/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-4
Where a written application under the preceding paragraph is submitted, the district director is to examine it without delay and approve the application of paragraph (2), or reject the application if the district director finds that the method of accounting treatment specified in the laws and regulations or articles of incorporation, etc. relating to the application is not equivalent to the method of accounting treatment of the national government or a local government.
machine translation, not official
**第五項** 税務署長は、第一項の承認をした後、その承認に係る法令又は定款等に定める会計の処理の方法によることを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。
art-74/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-5
After having given the approval under paragraph (1), the district director may rescind that approval where the district director finds that special circumstances have arisen that make it inappropriate to follow the method of accounting treatment specified in the laws and regulations or articles of incorporation, etc. relating to the approval.
machine translation, not official
**第六項** 税務署長は、前二項の処分をするときは、その処分に係る法人に対し、書面によりその旨を通知する。
art-74/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-6
When taking a disposition under the preceding two paragraphs, the district director is to notify the corporation concerned of that fact in writing.
machine translation, not official
**第七項** 第一項の承認又は第五項の承認の取消しがあつた場合には、これらの処分のあつた日の属する課税期間以後の各課税期間についてその処分の効果が生ずるものとする。
art-74/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-7
Where the approval under paragraph (1) or the rescission of the approval under paragraph (5) is made, the effect of that disposition is to arise for each taxable period on or after the taxable period that includes the day on which those dispositions were made.
machine translation, not official
**第八項** 第一項の承認を受けている法人が第二項の規定の適用を受けることをやめようとする場合には、その旨その他財務省令で定める事項を記載した届出書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。
art-74/par-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-8
Where a corporation that has received the approval under paragraph (1) intends to cease to be subject to the application of paragraph (2), it must submit to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order.
machine translation, not official
**第九項** 前項の届出書の提出があつた場合には、その提出があつた日の属する課税期間以後の各課税期間については、第一項の承認は、その効力を失う。
art-74/par-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-9
Where a written notification under the preceding paragraph is submitted, the approval under paragraph (1) ceases to be effective for each taxable period on or after the taxable period that includes the day on which it was submitted.
machine translation, not official
### 第七十五条（国、地方公共団体等の仕入れに係る消費税額の特例） — Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc.
caption: machine translation, not official
art-75 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75
**第一項** 法第六十条第四項に規定する政令で定める収入は、次に掲げる収入とする。
art-75/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1
The revenue specified by Cabinet Order prescribed in Article 60, paragraph (4) of the Act is the following revenue:
machine translation, not official
**一** 借入金及び債券の発行に係る収入で、法令においてその返済又は償還のため補助金、負担金その他これらに類するものの交付を受けることが規定されているもの以外のもの（第六号及び次項において「借入金等」という。）
art-75/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-1
revenue from borrowings and the issuance of bonds, other than that for which laws and regulations provide that subsidies, contributions or other similar payments are to be received for its repayment or redemption (referred to as "borrowings, etc." in item (vi) and the following paragraph);
machine translation, not official
**二** 出資金
art-75/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-2
capital contributions;
machine translation, not official
**三** 預金、貯金及び預り金
art-75/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-3
deposits, savings and money held in custody;
machine translation, not official
**四** 貸付回収金
art-75/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-4
collections of loans;
machine translation, not official
**五** 返還金及び還付金
art-75/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-5
amounts returned and refunds;
machine translation, not official
**六** 次に掲げる収入（前各号に掲げるものを除く。）
art-75/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6
the following revenue (excluding that set forth in the preceding items):
machine translation, not official
**イ** 法令又は交付要綱等（国、地方公共団体又は特別の法律により設立された法人（イ及び第八項において「国等」という。）から資産の譲渡等の対価以外の収入を受ける際に国等が作成した当該収入の使途を定めた文書をいう。第四項第一号イ及び第八項において同じ。）において、次に掲げる支出以外の支出（ロ及びハにおいて「特定支出」という。）のためにのみ使用することとされている収入
art-75/par-1/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1
revenue that, under laws and regulations or grant guidelines, etc. (meaning a document specifying the use of revenue other than consideration for a transfer, etc. of assets received from the national government, a local government or a corporation established by a special Act (referred to as the "national government, etc." in (a) and paragraph (8)), which the national government, etc. prepared when that revenue is received; the same applies in paragraph (4), item (i), (a) and paragraph (8)), is to be used only for expenditure other than the following expenditure (referred to as "specified expenditure" in (b) and (c)):
machine translation, not official
**（１）** 課税仕入れに係る支払対価の額（法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額をいう。第四項、第八項及び第九項において同じ。）に係る支出
art-75/par-1/item-6/sub-1/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-1
expenditure relating to the amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Act; the same applies in paragraphs (4), (8) and (9));
machine translation, not official
**（２）** 法第三十条第一項に規定する特定課税仕入れに係る支払対価の額並びに同項に規定する特定課税仕入れに係る消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額（これらの税額に係る附帯税の額に相当する額を除く。）の合計額（第四項において「特定課税仕入れに係る支払対価等の額」という。）に係る支出
art-75/par-1/item-6/sub-1/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-2
expenditure relating to the total of the amount of consideration paid for specified taxable purchases prescribed in Article 30, paragraph (1) of the Act, and the amount of consumption tax on specified taxable purchases prescribed in that paragraph and an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base (excluding the amount equivalent to the amount of accessory tax relating to those amounts of tax) (referred to as the "amount of consideration paid for specified taxable purchases, etc." in paragraph (4));
machine translation, not official
**（３）** 課税貨物の引取価額（課税貨物に係る第五十四条第一項第二号イに掲げる金額をいう。第四項において同じ。）に係る支出
art-75/par-1/item-6/sub-1/sub2-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-3
expenditure relating to the value of taxable goods taken out of a bonded area (meaning the amount set forth in Article 54, paragraph (1), item (ii), (a) for taxable goods; the same applies in paragraph (4));
machine translation, not official
**（４）** 借入金等の返済金又は償還金に係る支出
art-75/par-1/item-6/sub-1/sub2-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-1/sub2-4
expenditure relating to funds for repayment or redemption of borrowings, etc.;
machine translation, not official
**ロ** 国又は地方公共団体が合理的な方法により資産の譲渡等の対価以外の収入の使途を明らかにした文書において、特定支出のためにのみ使用することとされている収入
art-75/par-1/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-2
revenue that, in a document in which the national government or a local government has, by a reasonable method, clarified the use of revenue other than consideration for a transfer, etc. of assets, is to be used only for specified expenditure;
machine translation, not official
**ハ** 公益社団法人又は公益財団法人が作成した寄附金の募集に係る文書において、特定支出のためにのみ使用することとされている当該寄附金の収入（当該寄附金が次に掲げる要件の全てを満たすことについて当該寄附金の募集に係る文書において明らかにされていることにつき、公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第三条（行政庁）に規定する行政庁の確認を受けているものに限る。）
art-75/par-1/item-6/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-3
revenue from donations that, in a document relating to the solicitation of the donations prepared by an incorporated public interest association or an incorporated public interest foundation, are to be used only for specified expenditure (limited to revenue from donations for which the administrative agency prescribed in Article 3 (Administrative Agency) of the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 49 of 2006) has confirmed that the donations' satisfaction of all of the following requirements has been made clear in the document relating to the solicitation of the donations):
machine translation, not official
**（１）** 特定の活動に係る特定支出のためにのみ使用されること。
art-75/par-1/item-6/sub-3/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-3/sub2-1
that the donations are to be used only for specified expenditure relating to specific activities;
machine translation, not official
**（２）** 期間を限定して募集されること。
art-75/par-1/item-6/sub-3/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-3/sub2-2
that the donations are to be solicited for a limited period;
machine translation, not official
**（３）** 他の資金と明確に区分して管理されること。
art-75/par-1/item-6/sub-3/sub2-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6/sub-3/sub2-3
that the donations are to be managed separately and clearly from other funds.
machine translation, not official
**第二項** 借入金等に係る債務の全部又は一部の免除があつた場合における法第六十条第四項の規定の適用については、当該免除に係る債務の額に相当する額は、当該債務の免除があつた日の属する課税期間における資産の譲渡等の対価以外の収入とする。
art-75/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-2
In the application of Article 60, paragraph (4) of the Act where all or part of an obligation relating to borrowings, etc. has been waived, the amount equivalent to the amount of the obligation so waived is to be treated as revenue other than consideration for a transfer, etc. of assets in the taxable period that includes the day on which the obligation was waived.
machine translation, not official
**第三項** 法第六十条第四項に規定する政令で定める場合は、当該課税期間における資産の譲渡等の対価の額（法第二十八条第一項に規定する対価の額をいう。次項及び第六項において同じ。）の合計額に当該課税期間における法第六十条第四項に規定する特定収入（以下この条において「特定収入」という。）の合計額を加算した金額のうちに当該特定収入の合計額の占める割合が百分の五を超える場合とする。
art-75/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-3
The case specified by Cabinet Order prescribed in Article 60, paragraph (4) of the Act is the case where the proportion accounted for by the total amount of that specified income in the amount obtained by adding the total amount of the specified income prescribed in Article 60, paragraph (4) of the Act for the taxable period (hereinafter in this Article referred to as "specified income") to the total amount of consideration for transfers, etc. of assets for the taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act; the same applies in the following paragraph and paragraph (6)) exceeds 5/100.
machine translation, not official
**第四項** 法第六十条第四項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-75/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
The amount calculated as prescribed by Cabinet Order prescribed in Article 60, paragraph (4) of the Act is the amount specified in each of the following items for the category of cases set forth in that item:
machine translation, not official
**一** 当該課税期間における仕入れに係る消費税額（法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。以下この条において同じ。）の計算につき法第三十条第二項の規定の適用がない場合 イに掲げる金額とロに掲げる金額との合計額（ロに規定する課税仕入れ等の税額の合計額からイに掲げる金額を控除して控除しきれない金額があるときは、イに掲げる金額から、当該控除しきれない金額にロに規定する調整割合を乗じて計算した金額を控除した金額）
art-75/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-1
in the case where Article 30, paragraph (2) of the Act does not apply to the calculation of the consumption tax on purchases for the taxable period (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act; the same applies hereinafter in this Article), the sum of the amount set forth in (a) and the amount set forth in (b) (or, where there is an amount that cannot be fully deducted when the amount set forth in (a) is deducted from the total amount of tax on taxable purchases, etc. prescribed in (b), the amount obtained by deducting from the amount set forth in (a) the amount calculated by multiplying that amount that cannot be fully deducted by the adjustment ratio prescribed in (b)):
machine translation, not official
**イ** 当該課税期間における特定収入のうち法令等（法令、交付要綱等又は第一項第六号ロに規定する文書をいう。以下この項において同じ。）において課税仕入れに係る支払対価の額、特定課税仕入れに係る支払対価等の額又は課税貨物の引取価額に係る支出のためにのみ使用することとされている部分（以下この条において「課税仕入れ等に係る特定収入」という。）の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る課税仕入れに係る支払対価の額又は軽減対象課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）を乗じて計算した金額
art-75/par-4/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-1/sub-1
the amount calculated by multiplying the total amount of the part of the specified income for the taxable period that, under laws and regulations, etc. (meaning laws and regulations, grant guidelines, etc., or the document prescribed in paragraph (1), item (vi), (b); the same applies hereinafter in this paragraph), is to be used only for expenditure relating to the amount of consideration paid for taxable purchases, the amount of consideration paid for specified taxable purchases, etc., or the value of taxable goods taken out of a bonded area (hereinafter in this Article referred to as "specified income for taxable purchases, etc.") by 7.8/110 (or, for the specified income for taxable purchases, etc. out of that total that is to be used only for expenditure relating to the amount of consideration paid for taxable purchases relating to taxable transfers, etc. of assets subject to the reduced rate received from another person or the value of taxable goods subject to the reduced rate taken out of a bonded area, 6.24/108);
machine translation, not official
**ロ** 当該課税期間における課税仕入れ等の税額（当該課税期間において法第三十条から第三十六条までの規定により計算した場合における法第三十条第二項に規定する課税仕入れ等の税額をいう。以下この条において同じ。）の合計額からイに掲げる金額を控除した残額に、当該課税期間における調整割合（当該課税期間における資産の譲渡等の対価の額の合計額に当該課税期間における課税仕入れ等に係る特定収入以外の特定収入の合計額を加算した金額のうちに当該課税仕入れ等に係る特定収入以外の特定収入の合計額の占める割合をいう。以下この条において同じ。）を乗じて計算した金額
art-75/par-4/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-1/sub-2
the amount calculated by multiplying the remainder obtained by deducting the amount set forth in (a) from the total amount of tax on taxable purchases, etc. for the taxable period (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act where calculated for the taxable period pursuant to Articles 30 through 36 of the Act; the same applies hereinafter in this Article) by the adjustment ratio for the taxable period (meaning the proportion accounted for by the total amount of specified income other than the specified income for taxable purchases, etc. in the amount obtained by adding the total amount of specified income other than the specified income for taxable purchases, etc. for the taxable period to the total amount of consideration for transfers, etc. of assets for the taxable period; the same applies hereinafter in this Article);
machine translation, not official
**二** 当該課税期間における仕入れに係る消費税額を法第三十条第二項第一号に定める方法により計算する場合 イからハまでに掲げる金額の合計額（当該課税期間における課税仕入れ等の税額の合計額からイに掲げる金額とロに掲げる金額との合計額を控除して控除しきれない金額があるときは、イに掲げる金額とロに掲げる金額との合計額から、当該控除しきれない金額にハに規定する調整割合を乗じて計算した金額を控除した金額）
art-75/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-2
in the case where the consumption tax on purchases for the taxable period is calculated by the method specified in Article 30, paragraph (2), item (i) of the Act, the total of the amounts set forth in (a) through (c) (or, where there is an amount that cannot be fully deducted when the sum of the amount set forth in (a) and the amount set forth in (b) is deducted from the total amount of tax on taxable purchases, etc. for the taxable period, the amount obtained by deducting from the sum of the amount set forth in (a) and the amount set forth in (b) the amount calculated by multiplying that amount that cannot be fully deducted by the adjustment ratio prescribed in (c)):
machine translation, not official
**イ** 当該課税期間における特定収入のうち法令等において課税資産の譲渡等にのみ要する課税仕入れに係る支払対価の額、課税資産の譲渡等にのみ要する特定課税仕入れに係る支払対価等の額又は課税資産の譲渡等にのみ要する課税貨物の引取価額に係る支出のためにのみ使用することとされている部分の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る課税仕入れに係る支払対価の額又は軽減対象課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）を乗じて計算した金額
art-75/par-4/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-2/sub-1
the amount calculated by multiplying the total amount of the part of the specified income for the taxable period that, under laws and regulations, etc., is to be used only for expenditure relating to the amount of consideration paid for taxable purchases required only for taxable transfers, etc. of assets, the amount of consideration paid for specified taxable purchases, etc. required only for taxable transfers, etc. of assets, or the value of taxable goods taken out of a bonded area required only for taxable transfers, etc. of assets by 7.8/110 (or, for the specified income for taxable purchases, etc. out of that total that is to be used only for expenditure relating to the amount of consideration paid for taxable purchases relating to taxable transfers, etc. of assets subject to the reduced rate received from another person or the value of taxable goods subject to the reduced rate taken out of a bonded area, 6.24/108);
machine translation, not official
**ロ** 当該課税期間における特定収入のうち法令等において課税資産の譲渡等とその他の資産の譲渡等（法第三十条第二項第一号に規定するその他の資産の譲渡等をいう。以下この号及び第八項第二号ロにおいて同じ。）に共通して要する課税仕入れに係る支払対価の額、課税資産の譲渡等とその他の資産の譲渡等に共通して要する特定課税仕入れに係る支払対価等の額又は課税資産の譲渡等とその他の資産の譲渡等に共通して要する課税貨物の引取価額に係る支出のためにのみ使用することとされている部分の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る課税仕入れに係る支払対価の額又は軽減対象課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）を乗じて計算した金額に、同条第二項第一号ロに規定する課税売上割合を乗じて計算した金額（同条第三項本文の規定の適用がある場合には、同項に規定する承認に係る割合を用いて計算した金額）
art-75/par-4/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-2/sub-2
the amount calculated by multiplying the total amount of the part of the specified income for the taxable period that, under laws and regulations, etc., is to be used only for expenditure relating to the amount of consideration paid for taxable purchases required in common for taxable transfers, etc. of assets and other transfers, etc. of assets (meaning other transfers, etc. of assets prescribed in Article 30, paragraph (2), item (i) of the Act; the same applies hereinafter in this item and paragraph (8), item (ii), (b)), the amount of consideration paid for specified taxable purchases, etc. required in common for taxable transfers, etc. of assets and other transfers, etc. of assets, or the value of taxable goods taken out of a bonded area required in common for taxable transfers, etc. of assets and other transfers, etc. of assets by 7.8/110 (or, for the specified income for taxable purchases, etc. out of that total that is to be used only for expenditure relating to the amount of consideration paid for taxable purchases relating to taxable transfers, etc. of assets subject to the reduced rate received from another person or the value of taxable goods subject to the reduced rate taken out of a bonded area, 6.24/108), and then multiplying the amount so calculated by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) of the Act (or, where the main clause of Article 30, paragraph (3) of the Act applies, the amount calculated using the ratio relating to the approval prescribed in that paragraph);
machine translation, not official
**ハ** 当該課税期間における課税仕入れ等の税額の合計額からイに掲げる金額とロに掲げる金額との合計額を控除した残額に、当該課税期間における調整割合を乗じて計算した金額
art-75/par-4/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-2/sub-3
the amount calculated by multiplying the remainder obtained by deducting the sum of the amount set forth in (a) and the amount set forth in (b) from the total amount of tax on taxable purchases, etc. for the taxable period by the adjustment ratio for the taxable period;
machine translation, not official
**三** 当該課税期間における仕入れに係る消費税額を法第三十条第二項第二号に定める方法により計算する場合 イに掲げる金額とロに掲げる金額との合計額（当該課税期間における課税仕入れ等の税額の合計額からイに掲げる金額を控除して控除しきれない金額があるときは、イに掲げる金額から当該控除しきれない金額にロに規定する調整割合を乗じて計算した金額を控除した金額）
art-75/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-3
in the case where the consumption tax on purchases for the taxable period is calculated by the method specified in Article 30, paragraph (2), item (ii) of the Act, the sum of the amount set forth in (a) and the amount set forth in (b) (or, where there is an amount that cannot be fully deducted when the amount set forth in (a) is deducted from the total amount of tax on taxable purchases, etc. for the taxable period, the amount obtained by deducting from the amount set forth in (a) the amount calculated by multiplying that amount that cannot be fully deducted by the adjustment ratio prescribed in (b)):
machine translation, not official
**イ** 当該課税期間における課税仕入れ等に係る特定収入の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る課税仕入れに係る支払対価の額又は軽減対象課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）を乗じて計算した金額に、法第三十条第二項第二号に規定する課税売上割合を乗じて計算した金額
art-75/par-4/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-3/sub-1
the amount calculated by multiplying the total amount of the specified income for taxable purchases, etc. for the taxable period by 7.8/110 (or, for the specified income for taxable purchases, etc. out of that total that is to be used only for expenditure relating to the amount of consideration paid for taxable purchases relating to taxable transfers, etc. of assets subject to the reduced rate received from another person or the value of taxable goods subject to the reduced rate taken out of a bonded area, 6.24/108), and then multiplying the amount so calculated by the taxable sales ratio prescribed in Article 30, paragraph (2), item (ii) of the Act;
machine translation, not official
**ロ** 当該課税期間における課税仕入れ等の税額の合計額からイに掲げる金額を控除した残額に当該課税期間における調整割合を乗じて計算した金額
art-75/par-4/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-3/sub-2
the amount calculated by multiplying the remainder obtained by deducting the amount set forth in (a) from the total amount of tax on taxable purchases, etc. for the taxable period by the adjustment ratio for the taxable period.
machine translation, not official
**第五項** 当該課税期間における調整割合と当該課税期間における通算調整割合との差が百分の二十以上である場合（第一号イに掲げる金額と同号ロに掲げる金額とが等しい場合及び同号イに規定する各課税期間においてこの項の規定の適用を受けた場合を除く。）には、当該課税期間の法第六十条第四項に規定する政令で定めるところにより計算した金額は、前項の規定にかかわらず、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-75/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5
Where the difference between the adjustment ratio for the taxable period and the aggregate adjustment ratio for the taxable period is 20/100 or more (excluding the case where the amount set forth in item (i), (a) and the amount set forth in item (i), (b) are equal, and the case where this paragraph has been applied in the taxable periods prescribed in item (i), (a)), the amount calculated as prescribed by Cabinet Order prescribed in Article 60, paragraph (4) of the Act for the taxable period is, notwithstanding the preceding paragraph, the amount specified in each of the following items for the category of cases set forth in that item:
machine translation, not official
**一** イに掲げる金額がロに掲げる金額を超える場合 前項の規定に基づいて計算した場合における法第六十条第四項に規定する政令で定めるところにより計算した金額（以下この条において「特定収入に係る課税仕入れ等の税額」という。）から、イに掲げる金額からロに掲げる金額を控除した残額（第七項において「調整差額」という。）を控除した残額
art-75/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5/item-1
in the case where the amount set forth in (a) exceeds the amount set forth in (b), the amount obtained by deducting, from the amount calculated as prescribed by Cabinet Order prescribed in Article 60, paragraph (4) of the Act when calculated based on the preceding paragraph (hereinafter in this Article referred to as the "tax on taxable purchases, etc. attributed to specified income"), the remainder obtained by deducting the amount set forth in (b) from the amount set forth in (a) (referred to as the "adjustment difference" in paragraph (7)):
machine translation, not official
**イ** 当該課税期間につき前項の規定に基づいて計算した場合における特定収入に係る課税仕入れ等の税額に当該課税期間の初日の二年前の日の前日の属する課税期間から当該課税期間の直前の課税期間までの各課税期間における特定収入に係る課税仕入れ等の税額の合計額を加算した金額
art-75/par-5/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5/item-1/sub-1
the amount obtained by adding, to the tax on taxable purchases, etc. attributed to specified income when calculated for the taxable period based on the preceding paragraph, the total amount of the tax on taxable purchases, etc. attributed to specified income for each taxable period from the taxable period that includes the day preceding the day two years before the first day of the taxable period to the taxable period immediately preceding the taxable period;
machine translation, not official
**ロ** 当該課税期間の初日の二年前の日の前日の属する課税期間から当該課税期間までの各課税期間（以下この号及び次項において「通算課税期間」という。）につき、当該通算課税期間の調整割合に代えて当該課税期間における通算調整割合を用いて前項の規定に基づいて計算した場合における当該通算課税期間における特定収入に係る課税仕入れ等の税額の合計額
art-75/par-5/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5/item-1/sub-2
the total amount of the tax on taxable purchases, etc. attributed to specified income for each aggregate taxable period when calculated based on the preceding paragraph, for each taxable period from the taxable period that includes the day preceding the day two years before the first day of the taxable period to the taxable period (hereinafter in this item and the following paragraph referred to as the "aggregate taxable period"), using the aggregate adjustment ratio for the taxable period in place of the adjustment ratio for that aggregate taxable period;
machine translation, not official
**二** 前号イに掲げる金額が同号ロに掲げる金額に満たない場合 前項の規定に基づいて計算した場合における当該課税期間における特定収入に係る課税仕入れ等の税額に、同号ロに掲げる金額から同号イに掲げる金額を控除した残額を加算した金額
art-75/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5/item-2
in the case where the amount set forth in (a) of the preceding item is less than the amount set forth in (b) of that item, the amount obtained by adding, to the tax on taxable purchases, etc. attributed to specified income for the taxable period when calculated based on the preceding paragraph, the remainder obtained by deducting the amount set forth in (a) of that item from the amount set forth in (b) of that item.
machine translation, not official
**第六項** 前項に規定する通算調整割合とは、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。
art-75/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-6
The aggregate adjustment ratio prescribed in the preceding paragraph means the proportion accounted for by the amount set forth in item (ii) in the amount set forth in item (i).
machine translation, not official
**一** 当該課税期間の通算課税期間における資産の譲渡等の対価の額の合計額に当該通算課税期間における課税仕入れ等に係る特定収入以外の特定収入の合計額を加算した金額
art-75/par-6/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-6/item-1
the amount obtained by adding the total amount of specified income other than the specified income for taxable purchases, etc. in the aggregate taxable period for the taxable period to the total amount of consideration for transfers, etc. of assets in that aggregate taxable period;
machine translation, not official
**二** 当該課税期間の通算課税期間における課税仕入れ等に係る特定収入以外の特定収入の合計額
art-75/par-6/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-6/item-2
the total amount of specified income other than the specified income for taxable purchases, etc. in the aggregate taxable period for the taxable period.
machine translation, not official
**第七項** 第五項の規定の適用がある場合において、同項第一号に掲げる場合に該当し、かつ、同号に規定する当該課税期間における特定収入に係る課税仕入れ等の税額から調整差額を控除して控除しきれない金額があるときは、当該控除しきれない金額を当該課税期間における課税仕入れ等の税額の合計額に加算する。この場合において、当該加算した後の金額は、当該課税期間における仕入れに係る消費税額とみなす。
art-75/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-7
Where paragraph (5) applies, if the case falls under the case set forth in item (i) of that paragraph and there is an amount that cannot be fully deducted when the adjustment difference is deducted from the tax on taxable purchases, etc. attributed to specified income for the taxable period prescribed in that item, that amount that cannot be fully deducted is to be added to the total amount of tax on taxable purchases, etc. for the taxable period. In this case, the amount after that addition is deemed to be the consumption tax on purchases for the taxable period.
machine translation, not official
**第八項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、取戻し対象特定収入につき、法第六十条第四項の規定の適用を受けた場合において、法令若しくは交付要綱等により国等に使途を報告すべきこととされている文書又は第一項第六号ロに規定する文書により適格請求書発行事業者以外の者から行つた課税仕入れに係る支払対価の額（法第九条第一項本文の規定により消費税を納める義務が免除されることとなる課税期間及び法第三十七条第一項の規定の適用を受ける課税期間における適格請求書発行事業者以外の者から行つた課税仕入れに係る支払対価の額を除くものとし、適格請求書発行事業者以外の者から行つた課税仕入れであることにより法第三十条第一項の規定の適用を受けないこととなるものに限る。以下この条において「控除対象外仕入れに係る支払対価の額」という。）の合計額を明らかにしているときは、法第三十七条第一項の規定の適用を受ける場合を除き、次の各号に掲げる場合の区分に応じ当該各号に定める金額に一から当該取戻し対象特定収入のあつた課税期間の調整割合を控除して得た率を乗じて計算した金額をその明らかにした課税期間における課税仕入れ等の税額の合計額に加算することができる。この場合において、当該加算した後の金額は、当該課税期間における仕入れに係る消費税額とみなす。
art-75/par-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) has had Article 60, paragraph (4) of the Act applied with respect to specified income subject to recapture, and has made clear, in a document by which laws and regulations or grant guidelines, etc. require the use of funds to be reported to the national government, etc. or in the document prescribed in paragraph (1), item (vi), (b), the total amount of the amount of consideration paid for taxable purchases made from persons other than qualified invoice issuers (excluding the amount of consideration paid for taxable purchases made from persons other than qualified invoice issuers in a taxable period for which the business operator comes to be exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act and in a taxable period to which Article 37, paragraph (1) of the Act applies, and limited to purchases that, by being taxable purchases made from persons other than qualified invoice issuers, come not to be subject to Article 30, paragraph (1) of the Act; hereinafter in this Article referred to as the "consideration paid for non-deductible purchases"), the business operator may, except where Article 37, paragraph (1) of the Act applies, add the amount calculated by multiplying the amount specified in each of the following items for the category of cases set forth in that item by the rate obtained by deducting the adjustment ratio for the taxable period in which the specified income subject to recapture was received from one, to the total amount of tax on taxable purchases, etc. for the taxable period in which the business operator made that clear. In this case, the amount after that addition is deemed to be the consumption tax on purchases for that taxable period.
machine translation, not official
**一** 当該取戻し対象特定収入のあつた課税期間が第四項第一号に掲げる場合に該当する場合 当該控除対象外仕入れに係る支払対価の額の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る控除対象外仕入れに係る支払対価の額については、百八分の六・二四）を乗じて計算した金額
art-75/par-8/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8/item-1
in the case where the taxable period in which the specified income subject to recapture was received falls under the case set forth in paragraph (4), item (i), the amount calculated by multiplying the total amount of that consideration paid for non-deductible purchases by 7.8/110 (or, for the consideration paid for non-deductible purchases out of that total that relates to taxable transfers, etc. of assets subject to the reduced rate received from another person, 6.24/108);
machine translation, not official
**二** 当該取戻し対象特定収入のあつた課税期間が第四項第二号に掲げる場合に該当する場合 イに掲げる金額とロに掲げる金額との合計額
art-75/par-8/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8/item-2
in the case where the taxable period in which the specified income subject to recapture was received falls under the case set forth in paragraph (4), item (ii), the sum of the amount set forth in (a) and the amount set forth in (b):
machine translation, not official
**イ** 当該控除対象外仕入れに係る支払対価の額（課税資産の譲渡等にのみ要する控除対象外仕入れに係る支払対価の額に限る。）の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る控除対象外仕入れに係る支払対価の額については、百八分の六・二四）を乗じて計算した金額
art-75/par-8/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8/item-2/sub-1
the amount calculated by multiplying the total amount of that consideration paid for non-deductible purchases (limited to the consideration paid for non-deductible purchases required only for taxable transfers, etc. of assets) by 7.8/110 (or, for the consideration paid for non-deductible purchases out of that total that relates to taxable transfers, etc. of assets subject to the reduced rate received from another person, 6.24/108);
machine translation, not official
**ロ** 当該控除対象外仕入れに係る支払対価の額（課税資産の譲渡等とその他の資産の譲渡等に共通して要する控除対象外仕入れに係る支払対価の額に限る。）の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る控除対象外仕入れに係る支払対価の額については、百八分の六・二四）を乗じて計算した金額に当該課税期間の法第三十条第二項第一号ロに規定する課税売上割合を乗じて計算した金額（同条第三項本文の規定の適用がある場合には、同項に規定する承認に係る割合を用いて計算した金額）
art-75/par-8/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8/item-2/sub-2
the amount calculated by multiplying the total amount of that consideration paid for non-deductible purchases (limited to the consideration paid for non-deductible purchases that is required in common for both taxable transfers, etc. of assets and other transfers, etc. of assets) by 7.8/110 (6.24/108 for the portion of that total that is consideration paid for non-deductible purchases relating to a taxable transfer, etc. of assets subject to the reduced rate received from another person), and then multiplying the amount so calculated by the taxable sales ratio prescribed in Article 30, paragraph (2), item (i), (b) of the Act for that taxable period (where the main clause of paragraph (3) of that Article applies, the amount calculated using the ratio relating to the approval prescribed in that paragraph);
machine translation, not official
**三** 当該取戻し対象特定収入のあつた課税期間が第四項第三号に掲げる場合に該当する場合 当該控除対象外仕入れに係る支払対価の額の合計額に百十分の七・八（当該合計額のうち他の者から受けた軽減対象課税資産の譲渡等に係る控除対象外仕入れに係る支払対価の額については、百八分の六・二四）を乗じて計算した金額に当該課税期間の法第三十条第二項第二号に規定する課税売上割合を乗じて計算した金額
art-75/par-8/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8/item-3
in the case where the taxable period in which that specified income subject to recapture arose falls under a case set out in paragraph (4), item (iii): the amount calculated by multiplying the total amount of that consideration paid for non-deductible purchases by 7.8/110 (6.24/108 for the portion of that total that is consideration paid for non-deductible purchases relating to a taxable transfer, etc. of assets subject to the reduced rate received from another person), and then multiplying the amount so calculated by the taxable sales ratio prescribed in Article 30, paragraph (2), item (ii) of the Act for that taxable period.
machine translation, not official
**第九項** 前項に規定する取戻し対象特定収入とは、課税仕入れ等に係る特定収入により支出された課税仕入れに係る支払対価の額の合計額のうちに課税仕入れ等に係る特定収入により支出された控除対象外仕入れに係る支払対価の額の合計額の占める割合が百分の五を超える場合のその特定収入をいう。
art-75/par-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-9
The specified income subject to recapture prescribed in the preceding paragraph means the specified income in the case where the ratio of the total amount of consideration paid for non-deductible purchases expended out of specified income for taxable purchases, etc. to the total amount of consideration paid for taxable purchases expended out of specified income for taxable purchases, etc. exceeds 5/100.
machine translation, not official
### 第七十六条（国、地方公共団体等の申告期限の特例） — Special Provisions on Filing Deadlines for the National Government, Local Governments, etc.
caption: machine translation, not official
art-76 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76
**第一項** 法第六十条第八項に規定する政令で定める法人は、法別表第三に掲げる法人のうち法令によりその決算を完結する日が会計年度の末日の翌日以後二月以上経過した日と定められていることその他特別な事情があるもので同項に規定する申告書の提出期限の特例の適用を受けることにつきその納税地を所轄する税務署長の承認を受けたものとする。
art-76/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
The corporations specified by Cabinet Order as prescribed in Article 60, paragraph (8) of the Act are those among the corporations listed in Appended Table 3 of the Act for which the day on which they complete their settlement of accounts is fixed by laws and regulations as a day on which two months or more have elapsed from the day following the last day of the fiscal year, or for which there are other special circumstances, and which have obtained the approval of the district director having jurisdiction over their place for tax payment to be subject to the special provision on the deadline for filing the return prescribed in that paragraph.
machine translation, not official
**第二項** 国若しくは地方公共団体（特別会計を設けて行う事業に限る。以下この項において同じ。）又は前項に規定する法人に係る法第四十五条第一項の規定の適用については、次に定めるところによる。
art-76/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2
The application of Article 45, paragraph (1) of the Act to the national government, to a local government (limited to a business conducted by establishing a special account; the same applies hereinafter in this paragraph), or to a corporation prescribed in the preceding paragraph is as set out in the following items:
machine translation, not official
**一** 国については、法第四十五条第一項中「二月以内」とあるのは、「五月以内」とする。
art-76/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-1
for the national government, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within five months";
machine translation, not official
**二** 地方公共団体（地方公営企業法第三十条第一項（決算）の規定の適用を受ける地方公共団体の経営する企業を除く。）については、法第四十五条第一項中「二月以内」とあるのは、「六月以内」とする。
art-76/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-2
for a local government (excluding an enterprise operated by a local government to which Article 30, paragraph (1) (Settlement of Accounts) of the Local Public Enterprise Act applies), the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within six months";
machine translation, not official
**三** 前号に規定する地方公共団体の経営する企業については、法第四十五条第一項中「二月以内」とあるのは、「三月以内」とする。
art-76/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-3
for an enterprise operated by a local government prescribed in the preceding item, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within three months";
machine translation, not official
**四** 前項に規定する法人については、法第四十五条第一項中「二月以内」とあるのは、「六月以内でその納税地を所轄する税務署長が承認する期間内」とする。
art-76/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4
for a corporation prescribed in the preceding paragraph, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within a period of six months or less that the district director having jurisdiction over its place for tax payment approves".
machine translation, not official
**第三項** 前項の規定の適用を受ける事業者に係る法第三十七条の二及び第四十二条の規定の適用については、次に定めるところによる。
art-76/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-3
The application of Articles 37-2 and 42 of the Act to a business operator subject to the application of the preceding paragraph is as set out in the following items:
machine translation, not official
**一** 法第四十五条第一項の規定による申告書の提出期限が当該課税期間の末日の翌日から三月を経過する日である事業者の法第三十七条の二及び第四十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
法第三十七条の二第二項 翌日 翌日から一月を経過した日
法第三十七条の二第五項 二月 三月
以後 から一月を経過した日以後
法第四十二条第一項 以後一月の期間 から同日以後二月を経過した日の前日までの間に終了した一月中間申告対象期間
二月 三月
法第四十二条第四項 二月 三月
末日まで 末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間であり、かつ、当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）まで
法第四十二条第五項 確定日」とあるのは「三月中間申告対象期間の末日 確定日までに確定したもの（」とあるのは「三月中間申告対象期間の末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間であり、かつ、当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日。以下この号において同じ。）までに確定したもの（」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「三月中間申告対象期間の末日までに確定したもの。
法第四十二条第六項 二月 三月
art-76/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-3/item-1
For a business operator for which the deadline for filing the return under Article 45, paragraph (1) of the Act is the day on which three months have elapsed from the day following the last day of the taxable period, with respect to the application of Articles 37-2 and 42 of the Act, the words set out in the middle column of the following table in the provisions set out in the upper column of the table are deemed to be replaced with the words set out in the lower column of the table, respectively.
Article 37-2, paragraph (2) of the Act the day following the last day of the elected disaster-affected taxable period relating to the application the day on which one month has elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 37-2, paragraph (5) of the Act two months three months
on or after the day following the last day of the elected disaster-affected taxable period relating to the application on or after the day on which one month has elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 42, paragraph (1) of the Act the one-month period beginning on the first day of the taxable period a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which two months have elapsed from that day
two months three months
Article 42, paragraph (4) of the Act two months three months
by the last day of that three-month interim filing period by the last day of that three-month interim filing period (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of that taxable period, and Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return)
Article 42, paragraph (5) of the Act the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that three-month interim filing period (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of that taxable period, and Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return; the same applies hereinafter in this item) of the merging corporation (", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that three-month interim filing period of the merging corporation;
Article 42, paragraph (6) of the Act two months three months
machine translation, not official
**二** 法第四十五条第一項の規定による申告書の提出期限が当該課税期間の末日の翌日から四月を経過する日である事業者の法第三十七条の二及び第四十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
法第三十七条の二第二項 翌日 翌日から二月を経過した日
法第三十七条の二第五項 二月 四月
以後 から二月を経過した日以後
法第四十二条第一項 （当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内 から四月以内（当該一月中間申告対象期間が当該課税期間開始の日から同日以後三月を経過した日の前日までの間に終了した一月中間申告対象期間である場合には、当該課税期間開始の日以後四月を経過した日から三月以内）
法第四十二条第一項第一号 二月 四月
法第四十二条第四項 二月以内 四月以内（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間（以下この項において「当初三月中間申告対象期間」という。）である場合には、当該課税期間開始の日以後四月を経過した日から三月以内）
末日まで 末日（当該三月中間申告対象期間が当初三月中間申告対象期間である場合には、当該課税期間開始の日から四月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。）まで
法第四十二条第五項 確定日」とあるのは「三月中間申告対象期間の末日 確定日までに確定したもの（」とあるのは「三月中間申告対象期間の末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間である場合には、当該課税期間開始の日から四月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。以下この号において同じ。）までに確定したもの（」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「三月中間申告対象期間の末日までに確定したもの。
法第四十二条第六項 二月 四月
art-76/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-3/item-2
For a business operator for which the deadline for filing the return under Article 45, paragraph (1) of the Act is the day on which four months have elapsed from the day following the last day of the taxable period, with respect to the application of Articles 37-2 and 42 of the Act, the words set out in the middle column of the following table in the provisions set out in the upper column of the table are deemed to be replaced with the words set out in the lower column of the table, respectively.
Article 37-2, paragraph (2) of the Act the day following the last day of the elected disaster-affected taxable period relating to the application the day on which two months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 37-2, paragraph (5) of the Act two months four months
on or after the day following the last day of the elected disaster-affected taxable period relating to the application on or after the day on which two months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 42, paragraph (1) of the Act within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period) within four months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which three months have elapsed from that day, within three months from the day on which four months have elapsed from the first day of the taxable period)
Article 42, paragraph (1), item (i) of the Act two months four months
Article 42, paragraph (4) of the Act within two months within four months (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of the taxable period (hereinafter in this paragraph referred to as the "initial three-month interim filing period"), within three months from the day on which four months have elapsed from the first day of the taxable period)
by the last day of that three-month interim filing period by the last day of that three-month interim filing period (where that three-month interim filing period is the initial three-month interim filing period, the last day is to be the day before the day on which four months have elapsed from the first day of the taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return))
Article 42, paragraph (5) of the Act the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that three-month interim filing period (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of that taxable period, the last day is to be the day before the day on which four months have elapsed from the first day of that taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return); the same applies hereinafter in this item) of the merging corporation (", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that three-month interim filing period of the merging corporation;
Article 42, paragraph (6) of the Act two months four months
machine translation, not official
**三** 法第四十五条第一項の規定による申告書の提出期限が当該課税期間の末日の翌日から五月を経過する日である事業者の法第三十七条の二及び第四十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
法第三十七条の二第二項 翌日 翌日から三月を経過した日
法第三十七条の二第五項 二月 五月
以後 から三月を経過した日以後
法第四十二条第一項 （当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内 から五月以内（当該一月中間申告対象期間が当該課税期間開始の日から同日以後三月を経過した日の前日までの間に終了した一月中間申告対象期間である場合には当該課税期間開始の日以後五月を経過した日から三月以内とし、当該一月中間申告対象期間が当該課税期間開始の日から三月を経過した日以後一月の期間である場合には当該課税期間開始の日以後五月を経過した日から四月以内とする。）
法第四十二条第一項第一号 二月 五月
法第四十二条第四項 二月以内 五月以内（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間（以下この項において「当初三月中間申告対象期間」という。）である場合には、当該課税期間開始の日以後五月を経過した日から三月以内）
末日まで 末日（当該三月中間申告対象期間が当初三月中間申告対象期間である場合には、当該課税期間開始の日から五月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。）まで
法第四十二条第五項 確定日」とあるのは「三月中間申告対象期間の末日 確定日までに確定したもの（」とあるのは「三月中間申告対象期間の末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間である場合には、当該課税期間開始の日から五月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。以下この号において同じ。）までに確定したもの（」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「三月中間申告対象期間の末日までに確定したもの。
法第四十二条第六項 二月 五月
art-76/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-3/item-3
For a business operator for which the deadline for filing the return under Article 45, paragraph (1) of the Act is the day on which five months have elapsed from the day following the last day of the taxable period, with respect to the application of Articles 37-2 and 42 of the Act, the words set out in the middle column of the following table in the provisions set out in the upper column of the table are deemed to be replaced with the words set out in the lower column of the table, respectively.
Article 37-2, paragraph (2) of the Act the day following the last day of the elected disaster-affected taxable period relating to the application the day on which three months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 37-2, paragraph (5) of the Act two months five months
on or after the day following the last day of the elected disaster-affected taxable period relating to the application on or after the day on which three months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 42, paragraph (1) of the Act within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period) within five months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which three months have elapsed from that day, within three months from the day on which five months have elapsed from the first day of the taxable period, and where that one-month interim filing period is the one-month period beginning on the day on which three months have elapsed from the first day of the taxable period, within four months from the day on which five months have elapsed from the first day of the taxable period)
Article 42, paragraph (1), item (i) of the Act two months five months
Article 42, paragraph (4) of the Act within two months within five months (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of the taxable period (hereinafter in this paragraph referred to as the "initial three-month interim filing period"), within three months from the day on which five months have elapsed from the first day of the taxable period)
by the last day of that three-month interim filing period by the last day of that three-month interim filing period (where that three-month interim filing period is the initial three-month interim filing period, the last day is to be the day before the day on which five months have elapsed from the first day of the taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return))
Article 42, paragraph (5) of the Act the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that three-month interim filing period (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of that taxable period, the last day is to be the day before the day on which five months have elapsed from the first day of that taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return); the same applies hereinafter in this item) of the merging corporation (", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that three-month interim filing period of the merging corporation;
Article 42, paragraph (6) of the Act two months five months
machine translation, not official
**四** 法第四十五条第一項の規定による申告書の提出期限が当該課税期間の末日の翌日から六月を経過する日である事業者の法第三十七条の二及び第四十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。
法第三十七条の二第二項 翌日 翌日から四月を経過した日
法第三十七条の二第五項 二月 六月
以後 から四月を経過した日以後
法第四十二条第一項 （当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内 から六月以内（当該一月中間申告対象期間が当該課税期間開始の日から同日以後三月を経過した日の前日までの間に終了した一月中間申告対象期間である場合には当該課税期間開始の日以後六月を経過した日から三月以内とし、当該一月中間申告対象期間が当該課税期間開始の日から三月を経過した日以後一月の期間である場合には当該課税期間開始の日以後六月を経過した日から四月以内とし、当該一月中間申告対象期間が当該課税期間開始の日から四月を経過した日以後一月の期間である場合には当該課税期間開始の日以後六月を経過した日から五月以内とする。）
法第四十二条第一項第一号 二月 六月
法第四十二条第四項 二月以内 六月以内（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間である場合には、当該課税期間開始の日以後六月を経過した日から三月以内）
末日まで 末日（当該三月中間申告対象期間が当該課税期間開始の日から同日以後六月を経過した日の前日までの間に終了した三月中間申告対象期間である場合には、当該課税期間開始の日から六月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。）まで
法第四十二条第五項 確定日」とあるのは「三月中間申告対象期間の末日 確定日までに確定したもの（」とあるのは「三月中間申告対象期間の末日（当該三月中間申告対象期間が当該課税期間開始の日から同日以後六月を経過した日の前日までの間に終了した三月中間申告対象期間である場合には、当該課税期間開始の日から六月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。以下この号において同じ。）までに確定したもの（」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「三月中間申告対象期間の末日までに確定したもの。
法第四十二条第六項 二月 六月
末日まで 末日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）まで
法第四十二条第七項 確定日」とあるのは「六月中間申告対象期間の末日 確定日までに確定したもの（」とあるのは「六月中間申告対象期間の末日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日。以下この号において同じ。）までに確定したもの（
六月」 六月」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「六月中間申告対象期間の末日までに確定したもの。」
art-76/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-3/item-4
For a business operator for which the deadline for filing the return under Article 45, paragraph (1) of the Act is the day on which six months have elapsed from the day following the last day of the taxable period, with respect to the application of Articles 37-2 and 42 of the Act, the words set out in the middle column of the following table in the provisions set out in the upper column of the table are deemed to be replaced with the words set out in the lower column of the table, respectively.
Article 37-2, paragraph (2) of the Act the day following the last day of the elected disaster-affected taxable period relating to the application the day on which four months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 37-2, paragraph (5) of the Act two months six months
on or after the day following the last day of the elected disaster-affected taxable period relating to the application on or after the day on which four months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 42, paragraph (1) of the Act within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period) within six months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which three months have elapsed from that day, within three months from the day on which six months have elapsed from the first day of the taxable period, where that one-month interim filing period is the one-month period beginning on the day on which three months have elapsed from the first day of the taxable period, within four months from the day on which six months have elapsed from the first day of the taxable period, and where that one-month interim filing period is the one-month period beginning on the day on which four months have elapsed from the first day of the taxable period, within five months from the day on which six months have elapsed from the first day of the taxable period)
Article 42, paragraph (1), item (i) of the Act two months six months
Article 42, paragraph (4) of the Act within two months within six months (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of the taxable period, within three months from the day on which six months have elapsed from the first day of the taxable period)
by the last day of that three-month interim filing period by the last day of that three-month interim filing period (where that three-month interim filing period is a three-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which six months have elapsed from that day, the last day is to be the day before the day on which six months have elapsed from the first day of the taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return))
Article 42, paragraph (5) of the Act the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that three-month interim filing period (where that three-month interim filing period is a three-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which six months have elapsed from that day, the last day is to be the day before the day on which six months have elapsed from the first day of the taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return); the same applies hereinafter in this item) of the merging corporation (", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that three-month interim filing period of the merging corporation;
Article 42, paragraph (6) of the Act two months six months
by the last day of that six-month interim filing period by the last day of that six-month interim filing period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return)
Article 42, paragraph (7) of the Act the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that six-month interim filing period finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that six-month interim filing period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return; the same applies hereinafter in this item) of the merging corporation (
less than six months" less than six months", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that six-month interim filing period of the merging corporation;"
machine translation, not official
**第四項** 第二項の規定の適用を受ける事業者に係る第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項、第七十条の十三並びに第七十一条第二項及び第五項の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、「同号」とあるのは「法第三十条第九項第二号」と、第五十四条第三項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」とする。
art-76/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-4
With respect to the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13, and Article 71, paragraphs (2) and (5) to a business operator subject to the application of paragraph (2), the phrase "have elapsed" in Article 18, paragraph (10) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period)"; the phrase "have elapsed" in Article 50, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph and paragraph (3))", and the phrase "that item" with "Article 30, paragraph (9), item (ii) of the Act"; the phrase "have elapsed" in Article 54, paragraph (3) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))"; the phrase "have elapsed" in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph)"; and the phrase "have elapsed" in Article 71, paragraph (2) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))".
machine translation, not official
**第五項** 第一項及び第二項第四号の承認を受けようとする法人は、その決算の完結に関する法令の規定又は第一項の特別な事情、第二項第四号の承認を受けようとする期間その他財務省令で定める事項を記載した申請書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。
art-76/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-5
A corporation that intends to obtain the approval under paragraph (1) and paragraph (2), item (iv) must submit to the district director having jurisdiction over its place for tax payment a written application stating the provisions of laws and regulations on the completion of its settlement of accounts or the special circumstances referred to in paragraph (1), the period for which it intends to obtain the approval under paragraph (2), item (iv), and other matters specified by Ministry of Finance Order.
machine translation, not official
**第六項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、第一項の申告書の提出期限の特例の適用を受けることを承認し、又は法第四十五条第一項の規定による申告書をその提出期限までに提出することができない特別の事情がないと認めるときは、その申請を却下する。
art-76/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-6
Where a written application under the preceding paragraph is submitted, the district director examines it without delay and either approves that the corporation be subject to the special provision on the deadline for filing the return referred to in paragraph (1) or, where the district director finds that there are no special circumstances that prevent the return under Article 45, paragraph (1) of the Act from being submitted by its deadline for filing, rejects the application.
machine translation, not official
**第七項** 税務署長は、第一項及び第二項第四号の承認をした後、その承認に係る期間によることを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。
art-76/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-7
After granting the approval under paragraph (1) and paragraph (2), item (iv), the district director may rescind that approval if the district director finds that special circumstances have arisen that make it inappropriate to rely on the period relating to that approval.
machine translation, not official
**第八項** 税務署長は、前二項の処分をするときは、その処分に係る法人に対し、書面によりその旨を通知する。
art-76/par-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-8
When taking a disposition under the preceding two paragraphs, the district director notifies the corporation to which the disposition relates to that effect in writing.
machine translation, not official
**第九項** 第一項及び第二項第四号の承認又は第七項の承認の取消しがあつた場合には、これらの処分のあつた日の属する課税期間以後の各課税期間に係る法第四十五条第一項の規定による申告書及び同日の属する課税期間の末日の翌日の属する課税期間以後の各課税期間に係る法第四十二条第一項、第四項又は第六項の規定による申告書の提出についてその処分の効果が生ずるものとする。
art-76/par-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-9
Where the approval under paragraph (1) and paragraph (2), item (iv) or the rescission of approval under paragraph (7) has been made, the effect of that disposition is to arise with respect to the submission of the returns under Article 45, paragraph (1) of the Act for each taxable period on or after the taxable period that includes the day on which those dispositions were made, and of the returns under Article 42, paragraph (1), (4) or (6) of the Act for each taxable period on or after the taxable period that includes the day following the last day of the taxable period that includes that day.
machine translation, not official
**第十項** 第一項及び第二項第四号の承認を受けている法人が同項の規定の適用を受けることをやめようとする場合には、その旨その他財務省令で定める事項を記載した届出書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。
art-76/par-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-10
Where a corporation that has obtained the approval under paragraph (1) and paragraph (2), item (iv) intends to cease to be subject to the application of the provisions of that paragraph, it must submit to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order.
machine translation, not official
**第十一項** 前項の届出書の提出があつた場合には、その提出があつた日の属する課税期間以後の各課税期間に係る法第四十五条第一項の規定による申告書及び同日の属する課税期間の末日の翌日の属する課税期間以後の各課税期間に係る法第四十二条第一項、第四項又は第六項の規定による申告書の提出については、第一項及び第二項第四号の承認は、その効力を失う。
art-76/par-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-11
Where the written notification under the preceding paragraph is submitted, the approval under paragraph (1) and paragraph (2), item (iv) ceases to be effective with respect to the submission of the returns under Article 45, paragraph (1) of the Act for each taxable period on or after the taxable period that includes the day on which the notification was submitted, and of the returns under Article 42, paragraph (1), (4) or (6) of the Act for each taxable period on or after the taxable period that includes the day following the last day of the taxable period that includes that day.
machine translation, not official
### 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
### 第七十八条（法別表第三に掲げる外国に本店又は主たる事務所を有する法人の指定） — Designation of Corporations Having a Head Office or Principal Office in a Foreign Country Listed in Appended Table 3 of the Act
caption: machine translation, not official
art-78 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-78
**第一項** 外国に本店又は主たる事務所を有する法人で法別表第三第一号の表に掲げる法人のうちいずれかのものに類似するものは、国内において事業を行おうとするときは、国内において行う事業の概要その他財務省令で定める事項を記載した届出書に、定款、寄附行為その他これらに準ずるものを添付し、これを財務大臣に提出しなければならない。
art-78/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-78/par-1
A corporation that has its head office or principal office in a foreign country and that resembles any of the corporations listed in the table in item (i) of Appended Table 3 of the Act must, when it intends to conduct business in Japan, submit to the Minister of Finance a written notification stating an outline of the business to be conducted in Japan and other matters specified by Ministry of Finance Order, attaching its articles of incorporation, articles of endowment, or other documents equivalent thereto.
machine translation, not official
**第二項** 財務大臣は、前項の規定による届出書の提出があつた場合において、当該届出書を提出した法人が法別表第三第一号の表に掲げる法人のいずれかに準ずると認めるときは、法別表第三第二号の指定をするものとする。
art-78/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-78/par-2
Where a written notification under the preceding paragraph is submitted, if the Minister of Finance finds that the corporation that submitted that written notification is equivalent to any of the corporations listed in the table in item (i) of Appended Table 3 of the Act, the Minister is to make the designation under item (ii) of Appended Table 3 of the Act.
machine translation, not official
**第三項** 財務大臣は、前項の指定をしたときは、これを告示する。
art-78/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-78/par-3
When the Minister of Finance has made the designation under the preceding paragraph, the Minister gives public notice of it.
machine translation, not official
---
## Cites
- art-70-2/par-1: 法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 (e-Gov law ID 363AC0000000108)
- art-70-2/par-2: 法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 (e-Gov law ID 363AC0000000108)
- art-70-2/par-2: 同条第三項 → 消費税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-3 (e-Gov law ID 363AC0000000108)
- art-70-2/par-2: 同条第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108)
- art-70-2/par-2: 第七十条の十二 → 消費税法施行令 第七十条の十二 (Article 70-12), art-70-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12
- art-70-3/par-1: 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-70-3/par-1: 同条第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 (e-Gov law ID 363AC0000000108)
- art-70-4/par-1: 法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 (e-Gov law ID 363AC0000000108)
- art-70-4/par-1: 同条第三項 → 消費税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-3 (e-Gov law ID 363AC0000000108)
- 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)
- art-70-6/par-1: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108)
- art-70-6/par-1: 同条第一項 → 消費税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-1 (e-Gov law ID 363AC0000000108)
- art-70-6/par-2: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108)
- art-70-6/par-2: 法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 (e-Gov law ID 363AC0000000108)
- art-70-6/par-2: 同条第五項 → 消費税法 第五十七条の二第五項 (Article 57-2, paragraph (5)), art-57-2/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-5 (e-Gov law ID 363AC0000000108)
- art-70-7/par-1: 法第五十七条の三第一項 → 消費税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-1 (e-Gov law ID 363AC0000000108)
- art-70-7/par-1: 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)
- art-70-7/par-1: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108)
- art-70-8/par-1: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108)
- art-70-8/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-70-8/par-1: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- art-70-8/par-1: 第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108)
- art-70-8/par-2: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108)
- art-70-8/par-2: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-70-8/par-2: 法第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/en/consumption-tax-act/art-36/par-5 (e-Gov law ID 363AC0000000108)
- art-70-9/par-1: 法第五十七条の四第一項 → 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-70-9/par-1/item-1: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-70-9/par-1/item-2: 法第六十条第二項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/consumption-tax-act/art-60/par-2 (e-Gov law ID 363AC0000000108)
- art-70-9/par-1/item-3: 第七十四条第二項 → 消費税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-2
- art-70-9/par-2: 法第五十七条の四第一項 → 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-70-9/par-2: この項 → 消費税法施行令 第七十条の九第二項 (Article 70-9, paragraph (2)), art-70-9/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2
- art-70-9/par-2: 第七十条の十二 → 消費税法施行令 第七十条の十二 (Article 70-12), art-70-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12
- art-70-9/par-2: 第七十条の十四第五項 → 消費税法施行令 第七十条の十四第五項 (Article 70-14, paragraph (5)), art-70-14/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-5
- art-70-9/par-2/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-70-9/par-2/item-1/sub-1: 海上運送法第二条第五項 → e-Gov law 324AC0000000187, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-70-9/par-2/item-1/sub-1: 同条第七項 → e-Gov law 324AC0000000187, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-70-9/par-2/item-1/sub-1: 同条第九項 → e-Gov law 324AC0000000187, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-70-9/par-2/item-1/sub-2: 道路運送法（昭和二十六年法律第百八十三号）第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-70-9/par-2/item-1/sub-3: 鉄道事業法第二条第二項 → e-Gov law 361AC0000000092, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-70-9/par-2/item-1/sub-3: 同条第三項 → e-Gov law 361AC0000000092, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-70-9/par-2/item-1/sub-4: 軌道法第三条 → e-Gov law 210AC0000000076, 第三条 (Article 3), art-3 — not held in this collection
- art-70-9/par-2/item-2: 卸売市場法（昭和四十六年法律第三十五号）第四条第一項 → e-Gov law 346AC0000000035, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-70-9/par-2/item-2: 第十三条第一項 → e-Gov law 346AC0000000035, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-70-9/par-2/item-2/sub-1: 卸売市場法第二条第四項 → e-Gov law 346AC0000000035, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-70-9/par-2/item-2/sub-1: 同条第一項 → e-Gov law 346AC0000000035, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-70-9/par-2/item-2/sub-2: 農業協同組合法第四条 → e-Gov law 322AC0000000132, 第四条 (Article 4), art-4 — not held in this collection
- art-70-9/par-2/item-2/sub-2: 水産業協同組合法（昭和二十三年法律第二百四十二号）第二条 → e-Gov law 323AC0000000242, 第二条 (Article 2), art-2 — not held in this collection
- art-70-9/par-2/item-2/sub-2: 森林組合法（昭和五十三年法律第三十六号）第四条第一項 → e-Gov law 353AC0000000036, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-70-9/par-2/item-3: 前二号 → 消費税法施行令 第七十条の九第二項第一号 (Article 70-9, paragraph (2), item (i)), art-70-9/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1
- art-70-9/par-2/item-3: 前二号 → 消費税法施行令 第七十条の九第二項第二号 (Article 70-9, paragraph (2), item (ii)), art-70-9/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2
- art-70-9/par-3: 法第五十七条の四第三項 → 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-70-9/par-3/item-1: 前項 → 消費税法施行令 第七十条の九第二項 (Article 70-9, paragraph (2)), art-70-9/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-9/par-2
- art-70-9/par-3/item-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- 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)
- art-70-11/par-1: 法第五十七条の四第二項 → 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-70-11/par-1/item-2: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-70-11/par-1/item-2: 同法第九条の三第一項 → e-Gov law 326AC0000000183, 第九条の三第一項 (Article 9-3, paragraph (1)), art-9-3/par-1 — not held in this collection
- art-70-11/par-1/item-2: この号 → 消費税法施行令 第七十条の十一第一項第二号 (Article 70-11, paragraph (1), item (ii)), art-70-11/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1/item-2
- art-70-11/par-1/item-2: 同条第三項 → e-Gov law 326AC0000000183, 第九条の三第三項 (Article 9-3, paragraph (3)), art-9-3/par-3 — not held in this collection
- art-70-11/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十一第一項第一号 (Article 70-11, paragraph (1), item (i)), art-70-11/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1/item-1
- art-70-11/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十一第一項第二号 (Article 70-11, paragraph (1), item (ii)), art-70-11/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1/item-2
- art-70-11/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十一第一項第三号 (Article 70-11, paragraph (1), item (iii)), art-70-11/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-11/par-1/item-3
- art-70-12/par-1: この条 → 消費税法施行令 第七十条の十二 (Article 70-12), art-70-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12
- art-70-12/par-1: 法第五十七条の四第一項 → 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-70-12/par-1: 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-70-12/par-1: 同条第二項 → 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-70-12/par-1: 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-70-12/par-1: 同条第三項 → 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-70-12/par-1: 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-70-12/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-70-12/par-1: 第七十条の十四 → 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-70-12/par-1: 法第五十七条の四第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108)
- art-70-12/par-1: 次条 → 消費税法施行令 第七十条の十三 (Article 70-13), art-70-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13
- art-70-12/par-2: 法第五十七条の四第四項 → 消費税法 第五十七条の四第四項 (Article 57-4, paragraph (4)), art-57-4/par-4 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-4 (e-Gov law ID 363AC0000000108)
- art-70-12/par-2: 前項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-1
- art-70-12/par-2: 同条第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108)
- art-70-12/par-3: 第一項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-1
- art-70-12/par-4: 第一項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-1
- art-70-12/par-5: 国税徴収法（昭和三十四年法律第百四十七号）第二条第十二号 → 国税徴収法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/national-tax-collection-act/art-2/par-1/item-12 (e-Gov law ID 334AC0000000147)
- art-70-12/par-5: 同条第十三号 → 国税徴収法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/en/national-tax-collection-act/art-2/par-1/item-13 (e-Gov law ID 334AC0000000147)
- art-70-12/par-5: この条 → 消費税法施行令 第七十条の十二 (Article 70-12), art-70-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12
- art-70-12/par-5: 法第五十七条の四第一項 → 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-70-12/par-5: 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-70-12/par-5: この項 → 消費税法施行令 第七十条の十二第五項 (Article 70-12, paragraph (5)), art-70-12/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-5
- art-70-12/par-6: 第二項 → 消費税法施行令 第七十条の十二第二項 (Article 70-12, paragraph (2)), art-70-12/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-2
- art-70-12/par-6: 第三項 → 消費税法施行令 第七十条の十二第三項 (Article 70-12, paragraph (3)), art-70-12/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-3
- art-70-12/par-6: 前項 → 消費税法施行令 第七十条の十二第五項 (Article 70-12, paragraph (5)), art-70-12/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-5
- art-70-12/par-7: 前各項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-1
- art-70-12/par-7: 前各項 → 消費税法施行令 第七十条の十二第二項 (Article 70-12, paragraph (2)), art-70-12/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-2
- art-70-12/par-7: 前各項 → 消費税法施行令 第七十条の十二第三項 (Article 70-12, paragraph (3)), art-70-12/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-3
- art-70-12/par-7: 前各項 → 消費税法施行令 第七十条の十二第四項 (Article 70-12, paragraph (4)), art-70-12/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-4
- art-70-12/par-7: 前各項 → 消費税法施行令 第七十条の十二第五項 (Article 70-12, paragraph (5)), art-70-12/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-5
- art-70-12/par-7: 前各項 → 消費税法施行令 第七十条の十二第六項 (Article 70-12, paragraph (6)), art-70-12/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-6
- art-70-13/par-1: 法第五十七条の四第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108)
- art-70-13/par-1: 次項 → 消費税法施行令 第七十条の十三第二項 (Article 70-13, paragraph (2)), art-70-13/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13/par-2
- art-70-13/par-2: 前項 → 消費税法施行令 第七十条の十三第一項 (Article 70-13, paragraph (1)), art-70-13/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13/par-1
- 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)
- art-71/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-71/par-2: 前項 → 消費税法施行令 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-1
- art-71/par-2: 第五項 → 消費税法施行令 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-5
- art-71/par-3: 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-71/par-3: 第一項 → 消費税法施行令 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-1
- art-71/par-3: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-71/par-3: 次項 → 消費税法施行令 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-4
- art-71/par-3: 関税法第七条の二第二項 → e-Gov law 329AC0000000061, 第七条の二第二項 (Article 7-2, paragraph (2)), art-7-2/par-2 — not held in this collection
- art-71/par-4: 前項 → 消費税法施行令 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-3
- art-71/par-5: 第二項 → 消費税法施行令 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-2
- art-71/par-5: 前項 → 消費税法施行令 第七十一条第四項 (Article 71, paragraph (4)), art-71/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-4
- art-71-2/par-1: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- art-71-2/par-1/item-1: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-71-2/par-1/item-1: 同条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108)
- art-71-2/par-1/item-2: 法第三十条第九項第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-2 (e-Gov law ID 363AC0000000108)
- art-71-2/par-1/item-3: 法第五十七条の四第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108)
- art-71-2/par-1/item-4: 租税特別措置法第八十六条第二項 → 租税特別措置法 第八十六条第二項 (Article 86, paragraph (2)), art-86/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-86/par-2 (e-Gov law ID 332AC0000000026)
- art-71-2/par-1/item-6: 第四十九条第七項 → 消費税法施行令 第四十九条第七項 (Article 49, paragraph (7)), art-49/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-7
- art-71-2/par-1/item-6: 第十項 → 消費税法施行令 第四十九条第十項 (Article 49, paragraph (10)), art-49/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-10
- art-71-2/par-1/item-7: 第五十条第二項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-2
- art-71-2/par-1/item-8: 第七十条の十二第一項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-1
- art-71-2/par-1/item-8: 第五項 → 消費税法施行令 第七十条の十二第五項 (Article 70-12, paragraph (5)), art-70-12/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-12/par-5
- art-71-2/par-2: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- art-71-2/par-2: 国税通則法第六十五条 → 国税通則法 第六十五条 (Article 65), art-65 — https://japanlaw.org/en/national-tax-general-rules-act/art-65 (e-Gov law ID 337AC0000000066)
- art-71-2/par-2: 第六十六条 → 国税通則法 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/national-tax-general-rules-act/art-66 (e-Gov law ID 337AC0000000066)
- art-71-2/par-2/item-1: 国税通則法第六十八条第一項 → 国税通則法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-1 (e-Gov law ID 337AC0000000066)
- art-71-2/par-2/item-1: 第二項 → 国税通則法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-68/par-2 (e-Gov law ID 337AC0000000066)
- art-71-2/par-2/item-1: この号 → 消費税法施行令 第七十一条の二第二項第一号 (Article 71-2, paragraph (2), item (i)), art-71-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-1
- art-71-2/par-2/item-1: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- art-71-2/par-2/item-1: 次号 → 消費税法施行令 第七十一条の二第二項第二号 (Article 71-2, paragraph (2), item (ii)), art-71-2/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-2
- art-71-2/par-2/item-1: 国税通則法第三十五条第二項 → 国税通則法 第三十五条第二項 (Article 35, paragraph (2)), art-35/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-2 (e-Gov law ID 337AC0000000066)
- art-71-2/par-2/item-2: 前号 → 消費税法施行令 第七十一条の二第二項第一号 (Article 71-2, paragraph (2), item (i)), art-71-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2/item-1
- art-71-2/par-3: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- art-71-2/par-3: 国税通則法第十五条第二項第十四号 → 国税通則法 第十五条第二項第十四号 (Article 15, paragraph (2), item (xiv)), art-15/par-2/item-14 — https://japanlaw.org/en/national-tax-general-rules-act/art-15/par-2/item-14 (e-Gov law ID 337AC0000000066)
- art-71-2/par-3: 第三十五条第三項 → 国税通則法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-35/par-3 (e-Gov law ID 337AC0000000066)
- art-71-2/par-3: 第七十三条第一項第二号 → 国税通則法 第七十三条第一項第二号 (Article 73, paragraph (1), item (ii)), art-73/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-73/par-1/item-2 (e-Gov law ID 337AC0000000066)
- art-71-2/par-3: 並びに国税通則法施行令（昭和三十七年政令第百三十五号）第二十七条の三 → e-Gov law 337CO0000000135, 第二十七条の三 (Article 27-3), art-27-3 — not held in this collection
- art-71-2/par-3: 第二十八条第一項 → e-Gov law 337CO0000000135, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-71-2/par-3: 第二項 → e-Gov law 337CO0000000135, 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — not held in this collection
- art-71-2/par-4: 前三項 → 消費税法施行令 第七十一条の二第一項 (Article 71-2, paragraph (1)), art-71-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-1
- art-71-2/par-4: 前三項 → 消費税法施行令 第七十一条の二第二項 (Article 71-2, paragraph (2)), art-71-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-2
- art-71-2/par-4: 前三項 → 消費税法施行令 第七十一条の二第三項 (Article 71-2, paragraph (3)), art-71-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71-2/par-3
- art-71-2/par-4: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- art-72/par-1: 法第六十条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/consumption-tax-act/art-60/par-1 (e-Gov law ID 363AC0000000108)
- art-72/par-2: 地方自治法（昭和二十二年法律第六十七号）第二百八十五条 → e-Gov law 322AC0000000067, 第二百八十五条 (Article 285), art-285 — not held in this collection
- art-72/par-2: 同法第二百八十七条の三第一項 → e-Gov law 322AC0000000067, 第二百八十七条の三第一項 (Article 287-3, paragraph (1)), art-287-3/par-1 — not held in this collection
- art-72/par-2: 法第六十条 → 消費税法 第六十条 (Article 60), art-60 — https://japanlaw.org/en/consumption-tax-act/art-60 (e-Gov law ID 363AC0000000108)
- art-72/par-2: 同条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/consumption-tax-act/art-60/par-1 (e-Gov law ID 363AC0000000108)
- art-72/par-2/item-1: 地方財政法施行令（昭和二十三年政令第二百六十七号）第四十六条 → e-Gov law 323CO0000000267, 第四十六条 (Article 46), art-46 — not held in this collection
- art-72/par-2/item-2: 地方公営企業法（昭和二十七年法律第二百九十二号）第二条第三項 → e-Gov law 327AC0000000292, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-72/par-2/item-3: 前二号 → 消費税法施行令 第七十二条第二項第一号 (Article 72, paragraph (2), item (i)), art-72/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2/item-1
- art-72/par-2/item-3: 前二号 → 消費税法施行令 第七十二条第二項第二号 (Article 72, paragraph (2), item (ii)), art-72/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2/item-2
- art-72/par-3: 地方自治法第一条の三第三項 → e-Gov law 322AC0000000067, 第一条の三第三項 (Article 1-3, paragraph (3)), art-1-3/par-3 — not held in this collection
- art-72/par-3: 前項第三号 → 消費税法施行令 第七十二条第二項第三号 (Article 72, paragraph (2), item (iii)), art-72/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2/item-3
- art-72/par-3: 第四号 → 消費税法施行令 第七十二条第二項第四号 (Article 72, paragraph (2), item (iv)), art-72/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-72/par-2/item-4
- art-72/par-3: 法第六十条 → 消費税法 第六十条 (Article 60), art-60 — https://japanlaw.org/en/consumption-tax-act/art-60 (e-Gov law ID 363AC0000000108)
- art-72/par-3: 同条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/en/consumption-tax-act/art-60/par-1 (e-Gov law ID 363AC0000000108)
- art-73/par-1: 資産の譲渡等は予算決算及び会計令（昭和二十二年勅令第百六十五号）第一条の二 → e-Gov law 322IO0000000165, 第一条の二 (Article 1-2), art-1-2 — not held in this collection
- art-73/par-1: 又は地方自治法施行令（昭和二十二年政令第十六号）第百四十二条 → e-Gov law 322CO0000000016, 第百四十二条 (Article 142), art-142 — not held in this collection
- art-74/par-1: 法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108)
- art-74/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-74/par-1: この条 → 消費税法施行令 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74
- art-74/par-2: 前項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-3: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-4: 前項 → 消費税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-3
- art-74/par-4: 第二項 → 消費税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-2
- art-74/par-5: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-6: 前二項 → 消費税法施行令 第七十四条第四項 (Article 74, paragraph (4)), art-74/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-4
- art-74/par-6: 前二項 → 消費税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-5
- art-74/par-7: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-7: 第五項 → 消費税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-5
- art-74/par-8: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-8: 第二項 → 消費税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-2
- art-74/par-9: 前項 → 消費税法施行令 第七十四条第八項 (Article 74, paragraph (8)), art-74/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-8
- art-74/par-9: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1
- art-75/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-75/par-1/item-1: 第六号 → 消費税法施行令 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6
- art-75/par-1/item-1: 次項 → 消費税法施行令 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-2
- art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第一号 (Article 75, paragraph (1), item (i)), art-75/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-1
- art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第二号 (Article 75, paragraph (1), item (ii)), art-75/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-2
- art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第三号 (Article 75, paragraph (1), item (iii)), art-75/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-3
- art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第四号 (Article 75, paragraph (1), item (iv)), art-75/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-4
- art-75/par-1/item-6: 前各号 → 消費税法施行令 第七十五条第一項第五号 (Article 75, paragraph (1), item (v)), art-75/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-5
- art-75/par-1/item-6/sub-1: 第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
- art-75/par-1/item-6/sub-1: 第四項第一号 → 消費税法施行令 第七十五条第四項第一号 (Article 75, paragraph (4), item (i)), art-75/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-1
- art-75/par-1/item-6/sub-1/sub2-1: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108)
- art-75/par-1/item-6/sub-1/sub2-1: 第四項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-1/item-6/sub-1/sub2-1: 第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
- art-75/par-1/item-6/sub-1/sub2-1: 第九項 → 消費税法施行令 第七十五条第九項 (Article 75, paragraph (9)), art-75/par-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-9
- art-75/par-1/item-6/sub-1/sub2-2: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-75/par-1/item-6/sub-1/sub2-2: 第四項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-1/item-6/sub-1/sub2-3: 第五十四条第一項第二号 → 消費税法施行令 第五十四条第一項第二号 (Article 54, paragraph (1), item (ii)), art-54/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-1/item-2
- art-75/par-1/item-6/sub-1/sub2-3: 第四項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-1/item-6/sub-3: 公益社団法人及び公益財団法人の認定等に関する法律（平成十八年法律第四十九号）第三条 → e-Gov law 418AC0000000049, 第三条 (Article 3), art-3 — not held in this collection
- art-75/par-2: 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-75/par-3: 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-75/par-3: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-75/par-3: 次項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-3: 第六項 → 消費税法施行令 第七十五条第六項 (Article 75, paragraph (6)), art-75/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-6
- art-75/par-3: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75
- art-75/par-4: 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-75/par-4/item-1: 法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75
- art-75/par-4/item-1: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-1: 第一項第六号 → 消費税法施行令 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6
- art-75/par-4/item-1/sub-1: この項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-4/item-1/sub-1: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75
- art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/consumption-tax-act/art-31 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/consumption-tax-act/art-33 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/consumption-tax-act/art-35 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/en/consumption-tax-act/art-35-2 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: 法第三十条から第三十六条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-1/sub-2: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75
- art-75/par-4/item-2: 法第三十条第二項第一号 → 消費税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-2/sub-2: 法第三十条第二項第一号 → 消費税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-2/sub-2: この号 → 消費税法施行令 第七十五条第四項第二号 (Article 75, paragraph (4), item (ii)), art-75/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-2
- art-75/par-4/item-2/sub-2: 第八項第二号 → 消費税法施行令 第七十五条第八項第二号 (Article 75, paragraph (8), item (ii)), art-75/par-8/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8/item-2
- art-75/par-4/item-2/sub-2: 同条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-3: 法第三十条第二項第二号 → 消費税法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2/item-2 (e-Gov law ID 363AC0000000108)
- art-75/par-4/item-3/sub-1: 法第三十条第二項第二号 → 消費税法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2/item-2 (e-Gov law ID 363AC0000000108)
- art-75/par-5: 第一号 → 消費税法施行令 第七十五条第五項第一号 (Article 75, paragraph (5), item (i)), art-75/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5/item-1
- art-75/par-5: この項 → 消費税法施行令 第七十五条第五項 (Article 75, paragraph (5)), art-75/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5
- art-75/par-5: 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-75/par-5: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-5/item-1: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-5/item-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-75/par-5/item-1: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75
- art-75/par-5/item-1: 第七項 → 消費税法施行令 第七十五条第七項 (Article 75, paragraph (7)), art-75/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-7
- art-75/par-5/item-1/sub-1: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-5/item-1/sub-2: この号 → 消費税法施行令 第七十五条第五項第一号 (Article 75, paragraph (5), item (i)), art-75/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5/item-1
- art-75/par-5/item-1/sub-2: 次項 → 消費税法施行令 第七十五条第六項 (Article 75, paragraph (6)), art-75/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-6
- art-75/par-5/item-1/sub-2: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-5/item-2: 前号 → 消費税法施行令 第七十五条第五項第一号 (Article 75, paragraph (5), item (i)), art-75/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5/item-1
- art-75/par-5/item-2: 前項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4
- art-75/par-6: 前項 → 消費税法施行令 第七十五条第五項 (Article 75, paragraph (5)), art-75/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5
- art-75/par-6: 第一号 → 消費税法施行令 第七十五条第六項第一号 (Article 75, paragraph (6), item (i)), art-75/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-6/item-1
- art-75/par-6: 第二号 → 消費税法施行令 第七十五条第六項第二号 (Article 75, paragraph (6), item (ii)), art-75/par-6/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-6/item-2
- art-75/par-7: 第五項 → 消費税法施行令 第七十五条第五項 (Article 75, paragraph (5)), art-75/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5
- art-75/par-7: 同項第一号 → 消費税法施行令 第七十五条第五項第一号 (Article 75, paragraph (5), item (i)), art-75/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-5/item-1
- art-75/par-8: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-75/par-8: 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-75/par-8: 第一項第六号 → 消費税法施行令 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6
- art-75/par-8: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-75/par-8: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-75/par-8: この条 → 消費税法施行令 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75
- art-75/par-8/item-1: 第四項第一号 → 消費税法施行令 第七十五条第四項第一号 (Article 75, paragraph (4), item (i)), art-75/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-1
- art-75/par-8/item-2: 第四項第二号 → 消費税法施行令 第七十五条第四項第二号 (Article 75, paragraph (4), item (ii)), art-75/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-2
- art-75/par-8/item-2/sub-2: 法第三十条第二項第一号 → 消費税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-75/par-8/item-2/sub-2: 同条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108)
- art-75/par-8/item-3: 第四項第三号 → 消費税法施行令 第七十五条第四項第三号 (Article 75, paragraph (4), item (iii)), art-75/par-4/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4/item-3
- art-75/par-8/item-3: 法第三十条第二項第二号 → 消費税法 第三十条第二項第二号 (Article 30, paragraph (2), item (ii)), art-30/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2/item-2 (e-Gov law ID 363AC0000000108)
- art-75/par-9: 前項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
- art-76/par-1: 法第六十条第八項 → 消費税法 第六十条第八項 (Article 60, paragraph (8)), art-60/par-8 — https://japanlaw.org/en/consumption-tax-act/art-60/par-8 (e-Gov law ID 363AC0000000108)
- art-76/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-76/par-2: この項 → 消費税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2
- art-76/par-2: 前項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
- art-76/par-2: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-2/item-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-2/item-2: 地方公営企業法第三十条第一項 → e-Gov law 327AC0000000292, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-76/par-2/item-2: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-2/item-3: 前号 → 消費税法施行令 第七十六条第二項第二号 (Article 76, paragraph (2), item (ii)), art-76/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-2
- art-76/par-2/item-3: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-2/item-4: 前項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
- art-76/par-2/item-4: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3: 前項 → 消費税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2
- art-76/par-3: 法第三十七条の二 → 消費税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3: 第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 法第三十七条の二 → 消費税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 法第三十七条の二第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 法第三十七条の二第五項 → 消費税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-5 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 法第四十二条第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-10/par-2 (e-Gov law ID 337AC0000000066)
- art-76/par-3/item-1: 法第四十二条第五項 → 消費税法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/consumption-tax-act/art-42/par-5 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-1: 法第四十二条第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 法第三十七条の二 → 消費税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 法第三十七条の二第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 法第三十七条の二第五項 → 消費税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-5 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 法第四十二条第一項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 法第四十二条第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-10/par-2 (e-Gov law ID 337AC0000000066)
- art-76/par-3/item-2: 法第四十二条第五項 → 消費税法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/consumption-tax-act/art-42/par-5 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-2: 法第四十二条第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 法第三十七条の二 → 消費税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 法第三十七条の二第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 法第三十七条の二第五項 → 消費税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-5 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 法第四十二条第一項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 法第四十二条第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-10/par-2 (e-Gov law ID 337AC0000000066)
- art-76/par-3/item-3: 法第四十二条第五項 → 消費税法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/consumption-tax-act/art-42/par-5 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-3: 法第四十二条第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第三十七条の二 → 消費税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第三十七条の二第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-2 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第三十七条の二第五項 → 消費税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-5 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第四十二条第一項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第四十二条第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-10/par-2 (e-Gov law ID 337AC0000000066)
- art-76/par-3/item-4: 法第四十二条第五項 → 消費税法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/consumption-tax-act/art-42/par-5 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第四十二条第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-76/par-3/item-4: 法第四十二条第七項 → 消費税法 第四十二条第七項 (Article 42, paragraph (7)), art-42/par-7 — https://japanlaw.org/en/consumption-tax-act/art-42/par-7 (e-Gov law ID 363AC0000000108)
- art-76/par-4: 第二項 → 消費税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2
- art-76/par-4: 第十八条第十項 → 消費税法施行令 第十八条第十項 (Article 18, paragraph (10)), art-18/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-10
- art-76/par-4: 第五十条 → 消費税法施行令 第五十条 (Article 50), art-50 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50
- art-76/par-4: 第五十四条第三項 → 消費税法施行令 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-3
- art-76/par-4: 第五項 → 消費税法施行令 第五十四条第五項 (Article 54, paragraph (5)), art-54/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-5
- art-76/par-4: 第五十八条の二第二項 → 消費税法施行令 第五十八条の二第二項 (Article 58-2, paragraph (2)), art-58-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-2
- art-76/par-4: 第三項 → 消費税法施行令 第五十八条の二第三項 (Article 58-2, paragraph (3)), art-58-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-3
- art-76/par-4: 第五十八条の三第二項 → 消費税法施行令 第五十八条の三第二項 (Article 58-3, paragraph (2)), art-58-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-3/par-2
- art-76/par-4: 第三項 → 消費税法施行令 第五十八条の三第三項 (Article 58-3, paragraph (3)), art-58-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-3/par-3
- art-76/par-4: 第七十条の十三 → 消費税法施行令 第七十条の十三 (Article 70-13), art-70-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13
- art-76/par-4: 第七十一条第二項 → 消費税法施行令 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-2
- art-76/par-4: 第五項 → 消費税法施行令 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-5
- art-76/par-4: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-4: 第五十条第一項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-1
- art-76/par-4: 次項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-2
- art-76/par-4: 第三項 → 消費税法施行令 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-3
- art-76/par-4: 法第三十条第九項第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-2 (e-Gov law ID 363AC0000000108)
- art-76/par-4: 第七十条の十三第一項 → 消費税法施行令 第七十条の十三第一項 (Article 70-13, paragraph (1)), art-70-13/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13/par-1
- art-76/par-5: 第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
- art-76/par-5: 第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4
- art-76/par-6: 前項 → 消費税法施行令 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-5
- art-76/par-6: 第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
- art-76/par-6: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-7: 第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
- art-76/par-7: 第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4
- art-76/par-8: 前二項 → 消費税法施行令 第七十六条第六項 (Article 76, paragraph (6)), art-76/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-6
- art-76/par-8: 前二項 → 消費税法施行令 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-7
- art-76/par-9: 第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
- art-76/par-9: 第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4
- art-76/par-9: 第七項 → 消費税法施行令 第七十六条第七項 (Article 76, paragraph (7)), art-76/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-7
- art-76/par-9: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-9: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-9: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-76/par-9: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-76/par-10: 第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
- art-76/par-10: 第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4
- art-76/par-10: 同項 → 消費税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2
- art-76/par-11: 前項 → 消費税法施行令 第七十六条第十項 (Article 76, paragraph (10)), art-76/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-10
- art-76/par-11: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-11: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-76/par-11: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-76/par-11: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-76/par-11: 第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1
- art-76/par-11: 第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4
- 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
- art-78: 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-78/par-1: 法別表第三第一号 → 消費税法 別表第三第一号 (Appended Table 3, item (i)), appdx-3/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-3/item-1 (e-Gov law ID 363AC0000000108)
- art-78/par-2: 前項 → 消費税法施行令 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-78/par-1
- art-78/par-2: 法別表第三第一号 → 消費税法 別表第三第一号 (Appended Table 3, item (i)), appdx-3/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-3/item-1 (e-Gov law ID 363AC0000000108)
- art-78/par-2: 法別表第三第二号 → 消費税法 別表第三第二号 (Appended Table 3, item (ii)), appdx-3/item-2 — https://japanlaw.org/en/consumption-tax-act/appdx-3/item-2 (e-Gov law ID 363AC0000000108)
- art-78/par-3: 前項 → 消費税法施行令 第七十八条第二項 (Article 78, paragraph (2)), art-78/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-78/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-20261106T203801-034, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-035, 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-20261106T203801-035, translated 2026-11-07
- 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-037, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-038, 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-20261106T203801-038, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-039, 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-20261106T203801-039, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-040, 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-20261106T203801-040, 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-20261106T203801-041, 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-20261106T203801-042, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-043, 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-20261106T203801-043, 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