# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十九条 (Supplementary Provisions, Article 19) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十九条 (Supplementary Provisions, Article 19)（登録国外事業者であった者に係る適格請求書発行事業者登録簿の登載事項及び公表） — address `suppl-4302-135/art-19` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十九条（登録国外事業者であった者に係る適格請求書発行事業者登録簿の登載事項及び公表） — Matters Entered in the Register of Qualified Invoice Issuers and Their Publication for Persons Who Were Registered Foreign Business Operators caption: machine translation, not official suppl-4302-135/art-19 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19 **第一項** 二十八年改正法附則第四十五条第一項に規定する政令で定める事項は、新令第七十条の五第一項各号に掲げる事項とする。 suppl-4302-135/art-19/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19/par-1 The matters specified by Cabinet Order as prescribed in Article 45, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act are the matters listed in the items of Article 70-5, paragraph (1) of the New Order. machine translation, not official **第二項** 二十八年改正法附則第四十五条第二項後段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。 suppl-4302-135/art-19/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19/par-2 The publication under the second sentence of Article 45, paragraph (2) of the Supplementary Provisions of the 2016 Amendment Act is to be made by a method of providing, through the Internet, information systematically organized so that users can easily search it. machine translation, not official **第三項** 国税庁長官は、五年施行日から令和十三年三月三十一日までの間、五年施行日の前日における二十八年改正法第十八条の規定による改正前の所得税法等の一部を改正する法律（平成二十七年法律第九号。附則第二十四条及び第二十五条において「二十七年改正法」という。）附則第三十九条第四項に規定する国外事業者登録簿に登載された事項について、インターネットを利用して公衆の閲覧に供する方法により公表するものとする。 suppl-4302-135/art-19/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19/par-3 The Commissioner of the National Tax Agency is to publish, during the period from the 2023 Effective Date to March 31, 2031, the matters entered in the register of foreign business operators prescribed in Article 39, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; referred to as the "2015 Amendment Act" in Articles 24 and 25 of the Supplementary Provisions) prior to amendment by the provisions of Article 18 of the 2016 Amendment Act, as at the day preceding the 2023 Effective Date, by a method of making them available for public inspection through the Internet. machine translation, not official --- ## Cites - suppl-4302-135/art-19/par-1: 新令第七十条の五第一項 → 消費税法施行令 第七十条の五第一項 (Article 70-5, paragraph (1)), art-70-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1 - suppl-4302-135/art-19/par-3: 二十八年改正法第十八条 → e-Gov law 428AC0000000015, 第十八条 (Article 18), art-18 — not held in this collection - suppl-4302-135/art-19/par-3: 附則第二十四条 → 消費税法施行令 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4302-135/art-24 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24 - suppl-4302-135/art-19/par-3: 第二十五条 → 消費税法施行令 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4302-135/art-25 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-25 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-4 --- ## 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-20261106T203801-064, 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