# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二章 (Chapter 2)
This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15. 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: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第二章 (Chapter 2) — address `ch-2`
- Text: the text as amended with effect from 2028-04-01 — NOT yet in force (revision 20280401_508M60000040019)
- URL (this text's page, at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#ch-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/ch-2
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
---
## 第二章 税額控除等 — Chapter II Deduction of Tax Amounts, etc.
heading: machine translation, not official
ch-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#ch-2
### 第十五条（課税売上割合に準ずる割合に係る承認申請書の記載事項等） — Matters to Be Stated in the Written Application for Approval of a Ratio Equivalent to the Taxable Sales Ratio, etc.
caption: machine translation, not official
art-15 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15
**第一項** 令第四十七条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-15/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-1
The matters specified by Ministry of Finance Order prescribed in Article 47, paragraph (1) of the Order are the following:
machine translation, not official
**一** 申請者の氏名又は名称（代表者の氏名を含む。第十五条の七を除き、以下この章において同じ。）及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-15/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-1/item-1
the applicant's name or title (including the name of the representative; except in Article 15-7, the same applies hereinafter in this Chapter) and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**二** その用いようとする法第三十条第三項に規定する課税売上割合に準ずる割合の算出方法が合理的であるとする理由
art-15/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-1/item-2
the reasons why the method of calculating the ratio equivalent to the taxable sales ratio prescribed in Article 30, paragraph (3) of the Act that the applicant intends to use is reasonable;
machine translation, not official
**三** 法第三十条第三項の規定の適用を受けようとする最初の課税期間の初日及び末日の年月日
art-15/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-1/item-3
the dates (date) of the first day and last day of the first taxable period for which the applicant seeks to have Article 30, paragraph (3) of the Act apply;
machine translation, not official
**四** その他参考となるべき事項
art-15/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 法第三十条第三項ただし書に規定する届出書を提出しようとする事業者は、当該届出書に、次に掲げる事項を記載し、これを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-15/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-2
A business operator that intends to submit the written notification prescribed in the proviso to Article 30, paragraph (3) of the Act must state the following matters in that written notification and submit it to the district director with jurisdiction over the place for tax payment:
machine translation, not official
**一** 届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-15/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-2/item-1
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**二** 当該承認を受けた課税売上割合に準ずる割合の算出方法の内容
art-15/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-2/item-2
the content of the method of calculating the ratio equivalent to the taxable sales ratio for which the approval was obtained;
machine translation, not official
**三** 当該承認を受けた年月日
art-15/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-2/item-3
the date on which the approval was obtained;
machine translation, not official
**四** その他参考となるべき事項
art-15/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15/par-2/item-4
any other matters for reference.
machine translation, not official
### 第十五条の二（現先取引債券等の範囲） — Scope of Bonds, etc. for Repurchase Transactions
caption: machine translation, not official
art-15-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-2
**第一項** 令第四十八条第二項第三号ニに規定する財務省令で定める証券又は証書は、金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第十八号（定義）に掲げる証券又は証書（同号に掲げる証券又は証書に表示されるべき権利（当該証券又は証書が発行されていないものに限る。）及び同条第二項の規定により有価証券とみなされる同項第二号に掲げる権利のうち次の各号に掲げる者の貸付債権を信託する信託（当該信託に係る契約の際における受益者が委託者であるものに限る。）の受益権に係るものを含む。）とする。
art-15-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-2/par-1
The securities or certificates specified by Ministry of Finance Order prescribed in Article 48, paragraph (2), item (iii), (d) of the Order are the securities or certificates set out in Article 2, paragraph (1), item (xviii) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (including rights that are to be indicated on the securities or certificates set out in that item (limited to those for which the securities or certificates have not been issued), and, among the rights that are deemed to be securities under paragraph (2) of that Article and are set out in item (ii) of that paragraph, those relating to beneficial interests in trusts that trust the loan claims of the persons set out in the following items (limited to trusts in which the beneficiary at the time of the contract relating to the trust is the settlor)):
machine translation, not official
**一** 銀行
art-15-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-2/par-1/item-1
a bank;
machine translation, not official
**二** 協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第二条第一項（定義）に規定する協同組織金融機関及び金融商品取引法施行令（昭和四十年政令第三百二十一号）第一条の九各号（金融機関の範囲）に掲げる金融機関
art-15-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-2/par-1/item-2
a cooperative structured financial institution prescribed in Article 2, paragraph (1) (Definitions) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993), and a financial institution set out in the items of Article 1-9 (Scope of Financial Institutions) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965);
machine translation, not official
**三** 信託会社
art-15-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-2/par-1/item-3
a trust company.
machine translation, not official
### 第十五条の三（古物に準ずるものの範囲） — Scope of Items Similar to Secondhand Goods
caption: machine translation, not official
art-15-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-3
**第一項** 令第四十九条第一項第一号ハ（１）に規定する財務省令で定めるものは、同号ハ（１）に規定する事業者が、古物営業法（昭和二十四年法律第百八号）第二条第二項（定義）に規定する古物営業と同等の取引方法により買い受ける同条第一項に規定する古物に準ずる物品及び証票（当該事業者に譲渡する者（適格請求書発行事業者を除く。）が使用、鑑賞その他の目的で譲り受けたものに限るものとし、令第四十九条第一項第一号ハ（４）に規定する特定金属くずに該当するものを除く。）とする。
art-15-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-3/par-1
The items specified by Ministry of Finance Order prescribed in Article 49, paragraph (1), item (i), (c)(1) of the Order are the articles and tokens, purchased by the business operator prescribed in (c)(1) of that item by a method of transaction equivalent to the secondhand goods business prescribed in Article 2, paragraph (2) (Definitions) of the Secondhand Goods Business Act (Act No. 108 of 1949), that are similar to the secondhand goods prescribed in paragraph (1) of that Article (limited to those acquired for use, appreciation, or other purposes by the person who transfers them to that business operator (excluding a qualified invoice issuer), and excluding those that fall under the specified metal scrap prescribed in Article 49, paragraph (1), item (i), (c)(4) of the Order).
machine translation, not official
### 第十五条の四（請求書等の交付又は提供を受けることが困難な課税仕入れ） — Taxable Purchases for Which It Is Difficult to Receive Delivery or Provision of Invoices, etc.
caption: machine translation, not official
art-15-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-4
**第一項** 令第四十九条第一項第一号ニに規定する財務省令で定める課税仕入れは、次に掲げる課税仕入れとする。
art-15-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-4/par-1
The taxable purchases specified by Ministry of Finance Order prescribed in Article 49, paragraph (1), item (i), (d) of the Order are the following taxable purchases:
machine translation, not official
**一** 他の者から受けた第二十六条の六各号に掲げる課税資産の譲渡等に係る課税仕入れ
art-15-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-4/par-1/item-1
a taxable purchase relating to a taxable transfer, etc. of assets set out in the items of Article 26-6 that the business operator has received from another person;
machine translation, not official
**二** 法人税法（昭和四十年法律第三十四号）第二条第十五号（定義）に規定する役員又は使用人（以下この号及び次号において「使用人等」という。）が勤務する場所を離れてその職務を遂行するため旅行をし、若しくは転任に伴う転居のための旅行をした場合又は就職若しくは退職をした者若しくは死亡による退職をした者の遺族（以下この号において「退職者等」という。）がこれらに伴う転居のための旅行をした場合に、その旅行に必要な支出に充てるために事業者がその使用人等又はその退職者等に対して支給する金品で、その旅行について通常必要であると認められる部分に係る課税仕入れ
art-15-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-4/par-1/item-2
a taxable purchase relating to the portion recognized as ordinarily necessary for travel, of money or goods that a business operator pays to its employees, etc. or retirees, etc. to cover the expenditures necessary for travel, where an officer or employee prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) (hereinafter in this item and the following item referred to as "employee, etc.") travels to perform duties away from the place of work, or travels to relocate in connection with a transfer, or where a person who has taken up or left employment, or the bereaved family of a person who left employment by reason of death (hereinafter in this item referred to as "retiree, etc."), travels to relocate in connection therewith;
machine translation, not official
**三** 事業者がその使用人等で通勤する者（以下この号において「通勤者」という。）に対して支給する所得税法（昭和四十年法律第三十三号）第九条第一項第五号（非課税所得）に規定する通勤手当のうち、通勤者につき通常必要であると認められる部分に係る課税仕入れ
art-15-4/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-4/par-1/item-3
a taxable purchase relating to the portion recognized as ordinarily necessary for a commuter, of the commuting allowance prescribed in Article 9, paragraph (1), item (v) (Nontaxable Income) of the Income Tax Act (Act No. 33 of 1965) that a business operator pays to its employees, etc. who commute (hereinafter in this item referred to as "commuters").
machine translation, not official
### 第十五条の五（適格請求書等に記載すべき事項に係る電磁的記録の提供を受けた場合等の保存方法） — Method of Retention Where Electronic or Magnetic Records of Matters to Be Stated in Qualified Invoices, etc. Are Provided, etc.
caption: machine translation, not official
art-15-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-5
**第一項** 令第五十条第一項及び第二項に規定する財務省令で定める方法は、これらの規定に規定する電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存する方法とする。
art-15-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-5/par-1
The method specified by Ministry of Finance Order prescribed in Article 50, paragraphs (1) and (2) of the Order is a method of retaining the electronic or magnetic records prescribed in those provisions by taking any of the measures set out in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
machine translation, not official
**第二項** 令第五十条第一項及び第二項並びに前項の規定にかかわらず、これらの規定により同条第一項及び第二項に規定する電磁的記録を保存する事業者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、これらの規定により保存すべき場所に、これらの規定により保存すべき期間、整理して保存しなければならない。
art-15-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-5/par-2
Notwithstanding Article 50, paragraphs (1) and (2) of the Order and the preceding paragraph, a business operator that retains the electronic or magnetic records prescribed in Article 50, paragraphs (1) and (2) of the Order pursuant to these provisions may do so by retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition). In this case, the business operator must retain the document, in an organized manner, at the place at which, and for the period for which, it is required to be retained under these provisions.
machine translation, not official
### 第十五条の六（帳簿等の保存期間の特例） — Special Provisions on the Retention Period of Books, etc.
caption: machine translation, not official
art-15-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-6
**第一項** 令第五十条第一項ただし書に規定する財務省令で定める場合は、法第三十条第七項に規定する帳簿（以下この条において「帳簿」という。）にあつては当該帳簿に記載された事項に係る同項に規定する請求書等（以下この条において「請求書等」という。）を令第五十条第一項本文の規定に基づいて保存する場合とし、請求書等にあつては当該請求書等に記載され、又は記録された事項に係る帳簿を同項本文の規定に基づいて保存する場合とする。
art-15-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-6/par-1
The cases specified by Ministry of Finance Order prescribed in the proviso to Article 50, paragraph (1) of the Order are, for the books prescribed in Article 30, paragraph (7) of the Act (hereinafter in this Article referred to as "books"), the case where the invoices, etc. prescribed in that paragraph (hereinafter in this Article referred to as "invoices, etc.") relating to the matters stated in those books are retained pursuant to the main clause of Article 50, paragraph (1) of the Order, and, for invoices, etc., the case where the books relating to the matters stated or recorded in those invoices, etc. are retained pursuant to the main clause of that paragraph.
machine translation, not official
### 第十五条の七（本人確認書類の範囲等） — Scope of Identity Verification Documents, etc.
caption: machine translation, not official
art-15-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7
**第一項** 法第三十条第十一項に規定する財務省令で定めるものは、次の各号に掲げる者の区分に応じ当該各号に定める書類（当該書類の写し及びその者から提供を受けた当該書類に係る電磁的記録を含み、その者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地の記載又は記録のあるものに限る。）とする。
art-15-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1
The documents specified by Ministry of Finance Order prescribed in Article 30, paragraph (11) of the Act are the documents set out in each of the following items in accordance with the categories of persons set out in those items (including copies of those documents and electronic or magnetic records relating to those documents provided by the person, and limited to those that bear or record the person's name or title and address or residence or the location of the head office or principal office):
machine translation, not official
**一** 国内に住所を有する個人 当該個人の次に掲げるいずれかの書類
art-15-7/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1
an individual having an address in Japan: any of the following documents of that individual:
machine translation, not official
**イ** 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第七項（定義）に規定する個人番号カードでその課税仕入れの日において有効なもの
art-15-7/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-1
an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures that is valid on the date of the taxable purchase;
machine translation, not official
**ロ** 住民票の写し又は住民票の記載事項証明書（地方公共団体の長の住民基本台帳の住所、氏名、生年月日その他の事項を証する書類をいう。）で、その課税仕入れの日前一年以内に作成されたもの
art-15-7/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-2
a copy of the certificate of residence or a certificate of the matters stated in the certificate of residence (meaning a document certifying the address, name, date of birth, and other matters in the Basic Resident Register of the head of a local government), prepared within one year before the date of the taxable purchase;
machine translation, not official
**ハ** 戸籍の附票の写し又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの
art-15-7/par-1/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-3
a copy of the supplementary record of the family register or a certificate of seal impression, prepared within one year before the date of the taxable purchase;
machine translation, not official
**ニ** 国民健康保険、健康保険、船員保険、後期高齢者医療、国家公務員共済組合、地方公務員共済組合若しくは私立学校教職員共済制度の資格確認書、介護保険の被保険者証又は健康保険日雇特例被保険者手帳
art-15-7/par-1/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-4
a qualification confirmation certificate for national health insurance, health insurance, mariners insurance, medical care for the latter-stage elderly, the National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book;
machine translation, not official
**ホ** 児童扶養手当証書、母子健康手帳、身体障害者手帳、療育手帳（知的障害者の福祉の充実を図るため、児童相談所又は知的障害者福祉法（昭和三十五年法律第三十七号）第九条第六項（更生援護の実施者）に規定する知的障害者更生相談所において知的障害と判定された者に対して都道府県知事又は地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項（指定都市の権能）の指定都市若しくは同法第二百五十二条の二十二第一項（中核市の権能）の中核市の長から支給される手帳で、その者の障害の程度その他の事項の記載のあるものをいう。）、精神障害者保健福祉手帳又は戦傷病者手帳
art-15-7/par-1/item-1/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-5
a child rearing allowance certificate, a Maternal and Child Health Handbook, a physical disability certificate, a rehabilitation handbook (meaning a handbook, containing a description of the degree of disability and other matters of the person, issued by the prefectural governor, or by the head of a designated city under Article 252-19, paragraph (1) (Powers of Designated Cities) of the Local Autonomy Act (Act No. 67 of 1947) or of a core city under Article 252-22, paragraph (1) (Powers of Core Cities) of that Act, to a person determined to have an intellectual disability by a child guidance center or an intellectual disability rehabilitation counseling center prescribed in Article 9, paragraph (6) (Implementers of Rehabilitation Assistance) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960), for the purpose of promoting the welfare of persons with intellectual disabilities), a mental disability health and welfare handbook, or a war-wounded and sick persons handbook;
machine translation, not official
**ヘ** 道路交通法（昭和三十五年法律第百五号）第九十二条第一項（免許証の交付）に規定する運転免許証（その課税仕入れの日において有効なものに限る。）又は同法第百五条の二第一項（運転経歴証明書及び運転経歴情報の記録）に規定する運転経歴証明書（道路交通法施行規則（昭和三十五年総理府令第六十号）別記様式第十九の三の九の様式によるものに限る。）
art-15-7/par-1/item-1/sub-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-6
a driver's license prescribed in Article 92, paragraph (1) (Issuance of Licenses) of the Road Traffic Act (Act No. 105 of 1960) (limited to one that is valid on the date of the taxable purchase), or a driving record certificate prescribed in Article 105-2, paragraph (1) (Driving Record Certificates and Recording of Driving Record Information) of that Act (limited to one in the form of Appended Form 19-3-9 of the Regulation for Enforcement of the Road Traffic Act (Order of the Prime Minister's Office No. 60 of 1960));
machine translation, not official
**ト** 旅券でその課税仕入れの日において有効なもの
art-15-7/par-1/item-1/sub-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-7
a passport that is valid on the date of the taxable purchase;
machine translation, not official
**チ** 日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）第七条第一項（特別永住者証明書の交付）に規定する特別永住者証明書で、その課税仕入れの日において有効なもの
art-15-7/par-1/item-1/sub-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-8
a special permanent resident certificate prescribed in Article 7, paragraph (1) (Issuance of the Special Permanent Resident Certificate) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) that is valid on the date of the taxable purchase;
machine translation, not official
**リ** 国税若しくは地方税の領収証書、納税証明書若しくは社会保険料（所得税法第七十四条第二項（社会保険料控除）に規定する社会保険料をいう。）の領収証書（領収日付又は発行年月日の記載のあるもので、その日がその課税仕入れの日前一年以内のものに限る。）
art-15-7/par-1/item-1/sub-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-9
a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Income Tax Act) (limited to one bearing a receipt date or issue date that falls within one year before the date of the taxable purchase);
machine translation, not official
**ヌ** イからリまでに掲げる書類のほか、官公署から発行され、又は発給された書類その他これらに類するもので、その課税仕入れの日前一年以内に作成されたもの（有効期間又は有効期限のあるものにあつては、同日において有効なもの）
art-15-7/par-1/item-1/sub-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1/sub-10
in addition to the documents set out in (a) through (i), a document issued or granted by a government agency or any other similar document, prepared within one year before the date of the taxable purchase (for one with a period of validity or an expiration date, one that is valid on that date);
machine translation, not official
**二** 国内に住所を有しない個人 当該個人の前号ハからヘまで、チ又はリに掲げるいずれかの書類
art-15-7/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-2
an individual who does not have an address in Japan: any of the documents of that individual set out in (c) through (f), (h), or (i) of the preceding item;
machine translation, not official
**三** 内国法人（国内に本店又は主たる事務所を有する法人をいい、人格のない社団等及び法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。第五号及び第六号において同じ。）の受託事業者（同条第三項に規定する受託事業者をいう。第五号及び第六号において同じ。）を除く。） 当該内国法人の次に掲げるいずれかの書類
art-15-7/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-3
a domestic corporation (meaning a corporation that has its head office or principal office in Japan, and excluding an association or foundation without legal personality and the trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in items (v) and (vi)) of a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in paragraph (1) of that Article; the same applies in items (v) and (vi))): any of the following documents of that domestic corporation:
machine translation, not official
**イ** 当該内国法人の設立の登記に係る登記事項証明書（当該内国法人が設立の登記をしていないときは、当該内国法人を所轄する行政機関の長の当該内国法人の名称及び本店又は主たる事務所の所在地を証する書類）又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの
art-15-7/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-3/sub-1
a certificate of registered matters relating to the registration of establishment of that domestic corporation (if the domestic corporation has not registered its establishment, a document of the head of the administrative organ with jurisdiction over that domestic corporation certifying its name and the location of its head office or principal office) or a certificate of seal impression, prepared within one year before the date of the taxable purchase;
machine translation, not official
**ロ** 第一号リ又はヌに掲げる書類
art-15-7/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-3/sub-2
the documents set out in (i) or (j) of item (i);
machine translation, not official
**四** 人格のない社団等（国内に主たる事務所を有するものに限る。） 当該人格のない社団等の次に掲げるいずれかの書類
art-15-7/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-4
an association or foundation without legal personality (limited to one that has its principal office in Japan): any of the following documents of that association or foundation without legal personality:
machine translation, not official
**イ** 当該人格のない社団等の定款、寄附行為、規則又は規約（名称及び主たる事務所の所在地に関する事項の定めがあるものに限る。）で、その代表者又は管理人の当該人格のない社団等のものである旨を証する事項の記載のあるもの
art-15-7/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-4/sub-1
the articles of incorporation, endowment act, rules, or bylaws of that association or foundation without legal personality (limited to those containing provisions on the name and the location of the principal office), which contain an entry certifying that its representative or administrator is that of that association or foundation without legal personality;
machine translation, not official
**ロ** 第一号リ又はヌに掲げる書類
art-15-7/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-4/sub-2
the documents set out in (i) or (j) of item (i);
machine translation, not official
**五** 外国法人（法人税法第二条第四号（定義）に規定する外国法人をいい、法人課税信託等の受託事業者を除く。） 当該外国法人の次に掲げるいずれかの書類
art-15-7/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-5
a foreign corporation (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act, and excluding a trustee business operator of a trust subject to corporate taxation, etc.): any of the following documents of that foreign corporation:
machine translation, not official
**イ** 当該外国法人の会社法（平成十七年法律第八十六号）第九百三十三条第一項（外国会社の登記）若しくは民法（明治二十九年法律第八十九号）第三十七条第一項（外国法人の登記）に規定する登記に係る登記事項証明書又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの
art-15-7/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-5/sub-1
a certificate of registered matters relating to the registration of that foreign corporation prescribed in Article 933, paragraph (1) (Registration of a Foreign Company) of the Companies Act (Act No. 86 of 2005) or Article 37, paragraph (1) (Registration of Foreign Corporations) of the Civil Code (Act No. 89 of 1896), or a certificate of seal impression, prepared within one year before the date of the taxable purchase;
machine translation, not official
**ロ** 第一号リ又はヌに掲げる書類
art-15-7/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-5/sub-2
the documents set out in (i) or (j) of item (i);
machine translation, not official
**六** 法人課税信託等の受託事業者 次に掲げる書類
art-15-7/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-6
a trustee business operator of a trust subject to corporate taxation, etc.: the following documents:
machine translation, not official
**イ** 当該法人課税信託等の受託者の前各号に掲げる区分に応じ当該各号に定める書類（当該受託者の氏名又は名称及び住所又は本店若しくは主たる事務所の所在地の記載のあるものに限る。）
art-15-7/par-1/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-6/sub-1
the documents set out in the preceding items, in accordance with the categories set out in those items, of the trustee of that trust subject to corporate taxation, etc. (limited to those bearing the trustee's name or title and its address or the location of its head office or principal office);
machine translation, not official
**ロ** 当該法人課税信託等の信託約款その他これに類する書類（当該法人課税信託等の名称及び当該法人課税信託等の信託された営業所、事務所その他これらに準ずるものの所在地の記載のあるものに限る。）
art-15-7/par-1/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-6/sub-2
the trust terms or other similar documents of that trust subject to corporate taxation, etc. (limited to those bearing the name of that trust subject to corporate taxation, etc. and the location of the business office, office, or similar place in which it is entrusted).
machine translation, not official
**第二項** 本人確認書類（法第三十条第十一項に規定する本人確認書類をいう。次項において同じ。）には、同条第十一項に規定する課税仕入れの相手方から交付を受けた適格請求書（法第五十七条の四第一項に規定する適格請求書をいう。以下この項において同じ。）又は提供を受けた適格請求書に記載すべき事項に係る電磁的記録を含むものとする。
art-15-7/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-2
Identity documents (meaning identity verification documents prescribed in Article 30, paragraph (11) of the Act; the same applies in the following paragraph) include a qualified invoice (meaning a qualified invoice prescribed in Article 57-4, paragraph (1) of the Act; the same applies hereinafter in this paragraph) delivered by the counterparty to the taxable purchase prescribed in Article 30, paragraph (11) of the Act, or an electronic or magnetic record of matters to be stated in a qualified invoice provided by that counterparty.
machine translation, not official
**第三項** 法第三十条第十一項に規定する課税仕入れが媒介、取次ぎ又は代理（以下この項において「媒介等」という。）を行う者を介して行われる場合における同条第十一項の規定により保存することとなる本人確認書類は、当該課税仕入れの相手方及び当該媒介等を行う者の本人確認書類とする。ただし、媒介等を行う者を介して行われる課税仕入れが、商品先物取引法（昭和二十五年法律第二百三十九号）第二条第十項（定義）に規定する商品市場における取引により行われる場合及び金融商品取引法第二条第十七項（定義）に規定する取引所金融商品市場（同条第二十四項第三号の三に規定する商品に係る同条第二十一項に規定する市場デリバティブ取引が行われるものに限る。）における取引により行われる場合における法第三十条第十一項の規定により保存することとなる本人確認書類は、当該課税仕入れの媒介等を行う者の本人確認書類とする。
art-15-7/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-3
Where a taxable purchase prescribed in Article 30, paragraph (11) of the Act is made through a person who engages in intermediation, brokerage, or agency (hereinafter in this paragraph referred to as "intermediation, etc."), the identity verification documents to be retained under paragraph (11) of that Article are the identity verification documents of the counterparty to the taxable purchase and of the person engaging in the intermediation, etc.; provided, however, that where a taxable purchase made through a person engaging in intermediation, etc. is made through a transaction on a commodity market prescribed in Article 2, paragraph (10) (Definitions) of the Commodity Derivatives Transaction Act (Act No. 239 of 1950), or through a transaction on a financial instruments exchange market prescribed in Article 2, paragraph (17) (Definitions) of the Financial Instruments and Exchange Act (limited to one on which market derivatives transactions prescribed in paragraph (21) of that Article relating to commodities prescribed in paragraph (24), item (iii)-3 of that Article are conducted), the identity verification documents to be retained under Article 30, paragraph (11) of the Act are the identity verification documents of the person engaging in the intermediation, etc. of that taxable purchase.
machine translation, not official
### 第十六条（非課税資産の輸出等を行つた場合の証明） — Proof in the Case of Export, etc. of Non-Taxable Assets
caption: machine translation, not official
art-16 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16
**第一項** 法第三十一条第一項に規定する財務省令で定めるところにより証明がされたときは、同項に規定する非課税資産の譲渡等のうち同項に規定する輸出取引等に該当するものを行つた事業者が、当該非課税資産の譲渡等につき、第五条第一項各号に掲げる場合の区分に応じ当該各号に定める書類（当該書類に係る電磁的記録を含む。）又は帳簿を整理し、当該非課税資産の譲渡等を行つた日の属する課税期間に係る確定申告書の提出期限の翌日から七年間、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（次項において「事務所等」という。）の所在地に保存することにより証明がされたときとする。
art-16/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-1
The case where proof has been provided as specified by Ministry of Finance Order prescribed in Article 31, paragraph (1) of the Act is the case where a business operator that has made a non-taxable transfer, etc. of assets prescribed in that paragraph that falls under an export transaction, etc. prescribed in that paragraph has provided proof, with respect to that non-taxable transfer, etc. of assets, by organizing the documents (including electronic or magnetic records relating to those documents) or books specified in the items of Article 5, paragraph (1) in accordance with the categories of cases set out in those items, and retaining them at the place for tax payment or the location of the office, place of business, or similar place relating to the transaction (referred to as "office or similar place" in the following paragraph) for seven years from the day following the deadline for filing the final return for the taxable period that includes the day on which the non-taxable transfer, etc. of assets was made.
machine translation, not official
**第二項** 法第三十一条第二項に規定する財務省令で定めるところにより証明がされたときは、同項に規定する資産の輸出をした事業者が、当該資産の輸出につき第五条第一項第一号に定める書類（関税法第七十六条第一項（郵便物の輸出入の簡易手続）に規定する郵便物として当該資産を輸出した場合には、第五条第一項第二号に定める書類とし、これらの書類に係る電磁的記録を含む。）を整理し、当該資産の輸出をした日の属する課税期間に係る確定申告書の提出期限の翌日から七年間、これを納税地又はその取引に係る事務所等の所在地に保存することにより証明がされたときとする。
art-16/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-2
The case where proof has been provided as specified by Ministry of Finance Order prescribed in Article 31, paragraph (2) of the Act is the case where a business operator that has exported the assets prescribed in that paragraph has provided proof, with respect to that export of assets, by organizing the documents specified in Article 5, paragraph (1), item (i) (or, where the assets were exported as a postal item prescribed in Article 76, paragraph (1) (Simplified Procedures for Export and Import of Postal Items) of the Customs Act, the documents specified in Article 5, paragraph (1), item (ii); including electronic or magnetic records relating to these documents), and retaining them at the place for tax payment or the location of the office or similar place relating to the transaction for seven years from the day following the deadline for filing the final return for the taxable period that includes the day on which the assets were exported.
machine translation, not official
**第三項** 前二項に規定する課税期間に係る確定申告書の提出期限の翌日から五年を経過した日以後の期間におけるこれらの規定による保存（これら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-16/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-3
Retention under the preceding two paragraphs (excluding retention of electronic or magnetic records under those provisions), for the period on or after the day on which five years have elapsed from the day following the deadline for filing the final return for the taxable period prescribed in those provisions, may be done by a method determined by the Minister of Finance.
machine translation, not official
**第四項** 第一項又は第二項の規定によりこれらの規定に規定する書類に係る電磁的記録を保存する事業者は、当該電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存するものとする。
art-16/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-4
A business operator that, pursuant to paragraph (1) or (2), retains the electronic or magnetic records relating to the documents prescribed in those provisions is to retain those electronic or magnetic records by taking any of the measures set out in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
machine translation, not official
**第五項** 第一項、第二項及び前項の規定にかかわらず、これらの規定により第一項及び第二項に規定する書類に係る電磁的記録を保存する事業者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、これらの規定により保存すべき場所に、これらの規定により保存すべき期間、整理して保存しなければならない。
art-16/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-5
Notwithstanding paragraphs (1) and (2) and the preceding paragraph, a business operator that, pursuant to these provisions, retains the electronic or magnetic records relating to the documents prescribed in paragraphs (1) and (2) may do so by retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition). In this case, the business operator must retain the document, in an organized manner, at the place at which it is required to be retained under these provisions, for the period for which it is required to be retained under these provisions.
machine translation, not official
### 第十七条（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — Matters to Be Stated in the Written Notification to the Effect That a Special Provision on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators Will Apply, etc.
caption: machine translation, not official
art-17 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17
**第一項** 法第三十七条第一項に規定する届出書には、次に掲げる事項を記載しなければならない。
art-17/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-1
The written notification prescribed in Article 37, paragraph (1) of the Act must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-17/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-1/item-1
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**二** 届出者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類
art-17/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-1/item-2
the nature of the business conducted by the notifier and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;
machine translation, not official
**三** 法第三十七条第一項に規定する翌課税期間の初日の年月日
art-17/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-1/item-3
the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;
machine translation, not official
**四** 前号に規定する翌課税期間の基準期間における課税売上高（法第九条第一項に規定する基準期間における課税売上高をいう。以下この条及び次条において同じ。）
art-17/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-1/item-4
the taxable sales in the base period for the next taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article and the following Article);
machine translation, not official
**五** その他参考となるべき事項
art-17/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** 法第三十七条第五項に規定する同条第一項の規定の適用を受けることをやめようとする旨の届出書には、次に掲げる事項を記載しなければならない。
art-17/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-2
The written notification prescribed in Article 37, paragraph (5) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (1) of that Article must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-17/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-2/item-1
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**二** 法第三十七条第一項に規定する翌課税期間の初日の年月日
art-17/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-2/item-2
the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;
machine translation, not official
**三** 法第三十七条第七項に規定する課税期間の末日の翌日の年月日
art-17/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-2/item-3
the date of the day following the last day of the taxable period prescribed in Article 37, paragraph (7) of the Act;
machine translation, not official
**四** その他参考となるべき事項
art-17/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-2/item-4
any other matters for reference.
machine translation, not official
**第三項** 法第三十七条第五項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。
art-17/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-3
The written notification prescribed in Article 37, paragraph (5) of the Act to the effect that the business has been discontinued must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称、納税地及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び納税地）
art-17/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-3/item-1
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 事業を廃止した年月日
art-17/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-3/item-2
the date on which the business was discontinued;
machine translation, not official
**三** その他参考となるべき事項
art-17/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-3/item-3
any other matters for reference.
machine translation, not official
**第四項** 令第五十七条の二第三項に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。
art-17/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4
The matters specified by Ministry of Finance Order prescribed in Article 57-2, paragraph (3) of the Order are the matters specified in each of the following items according to the categories set out in those items:
machine translation, not official
**一** 令第五十七条の二第一項の承認を受けようとする事業者 次に掲げる事項
art-17/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-1
a business operator seeking the approval prescribed in Article 57-2, paragraph (1) of the Order, the following matters:
machine translation, not official
**イ** 申請者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-17/par-4/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-1/sub-1
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**ロ** 申請者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類
art-17/par-4/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-1/sub-2
the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;
machine translation, not official
**ハ** 法第三十七条第一項の規定の適用を受けようとする課税期間の基準期間における課税売上高
art-17/par-4/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-1/sub-3
the taxable sales in the base period for the taxable period for which the applicant seeks to have Article 37, paragraph (1) of the Act apply;
machine translation, not official
**ニ** その他参考となるべき事項
art-17/par-4/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-1/sub-4
any other matters for reference;
machine translation, not official
**二** 令第五十七条の二第二項の承認を受けようとする事業者 次に掲げる事項
art-17/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-2
a business operator seeking the approval prescribed in Article 57-2, paragraph (2) of the Order, the following matters:
machine translation, not official
**イ** 申請者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-17/par-4/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-2/sub-1
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**ロ** 法第三十七条第一項に規定する翌課税期間の初日の年月日
art-17/par-4/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-2/sub-2
the date of the first day of the next taxable period prescribed in Article 37, paragraph (1) of the Act;
machine translation, not official
**ハ** 法第三十七条第一項の規定の適用を受けることをやめようとする課税期間の基準期間における課税売上高
art-17/par-4/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-2/sub-3
the taxable sales in the base period for the taxable period for which the applicant seeks to cease to have Article 37, paragraph (1) of the Act apply;
machine translation, not official
**ニ** その他参考となるべき事項
art-17/par-4/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-4/item-2/sub-4
any other matters for reference.
machine translation, not official
**第五項** 法第三十七条第一項の規定の適用を受ける事業者は、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（特定少額資産の譲渡に係るものを除く。）を行つた場合には、令第五十八条の二第一項に規定する帳簿に当該売上げに係る対価の返還等に係る令第五十七条第五項第一号から第六号までに掲げる事業の種類を付記しなければならない。
art-17/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-5
A business operator subject to the application of Article 37, paragraph (1) of the Act must, where it has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act (excluding that pertaining to a transfer of specified low-value assets), make an additional entry in the books prescribed in Article 58-2, paragraph (1) of the Order of the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order relating to that refund, etc. of consideration for sales.
machine translation, not official
### 第十七条の二（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の承認申請書の記載事項） — Matters to Be Stated in the Written Application for Approval under the Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
caption: machine translation, not official
art-17-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2
**第一項** 法第三十七条の二第二項（同条第七項において準用する場合を含む。）に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。
art-17-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1
The matters specified by Ministry of Finance Order prescribed in Article 37-2, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) are the matters specified in each of the following items according to the categories set out in those items:
machine translation, not official
**一** 法第三十七条の二第一項の承認を受けようとする事業者 次に掲げる事項
art-17-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-1
a business operator seeking the approval prescribed in Article 37-2, paragraph (1) of the Act, the following matters:
machine translation, not official
**イ** 申請者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-17-2/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-1/sub-1
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**ロ** 申請者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類
art-17-2/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-1/sub-2
the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;
machine translation, not official
**ハ** 法第三十七条の二第一項の規定の適用を受けようとする課税期間の初日の年月日
art-17-2/par-1/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-1/sub-3
the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (1) of the Act apply;
machine translation, not official
**ニ** ハに規定する課税期間の基準期間における課税売上高
art-17-2/par-1/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-1/sub-4
the taxable sales in the base period for the taxable period prescribed in (c);
machine translation, not official
**ホ** 法第三十七条の二第一項に規定する災害その他やむを得ない理由の生じた日及びそのやんだ日の年月日
art-17-2/par-1/item-1/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-1/sub-5
the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (1) of the Act occurred and ceased;
machine translation, not official
**ヘ** その他参考となるべき事項
art-17-2/par-1/item-1/sub-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-1/sub-6
any other matters for reference;
machine translation, not official
**二** 法第三十七条の二第六項の承認を受けようとする事業者 次に掲げる事項
art-17-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-2
a business operator seeking the approval prescribed in Article 37-2, paragraph (6) of the Act, the following matters:
machine translation, not official
**イ** 申請者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-17-2/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-2/sub-1
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**ロ** 法第三十七条の二第六項の規定の適用を受けようとする課税期間の初日の年月日
art-17-2/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-2/sub-2
the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (6) of the Act apply;
machine translation, not official
**ハ** ロに規定する課税期間の基準期間における課税売上高
art-17-2/par-1/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-2/sub-3
the taxable sales in the base period for the taxable period prescribed in (b);
machine translation, not official
**ニ** 法第三十七条の二第六項に規定する災害その他やむを得ない理由の生じた日及びそのやんだ日の年月日
art-17-2/par-1/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-2/sub-4
the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred and ceased;
machine translation, not official
**ホ** その他参考となるべき事項
art-17-2/par-1/item-2/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2/par-1/item-2/sub-5
any other matters for reference.
machine translation, not official
### 第十八条（貸倒れの範囲） — Scope of Bad Debts
caption: machine translation, not official
art-18 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18
**第一項** 令第五十九条第四号に規定する財務省令で定める事実は、次に掲げる事実とする。
art-18/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1
The facts specified by Ministry of Finance Order prescribed in Article 59, item (iv) of the Order are the following facts:
machine translation, not official
**一** 円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）第二十八条第一項（権利変更決議の効力）又は第二十九条（議決権者の全ての同意を得た場合における権利変更決議の効力）の規定により同法第三条第一項（指定確認調査機関の確認）に規定する権利変更決議の効力が生じたことにより債権の切捨てがあつたこと。
art-18/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1/item-1
the fact that a claim has been written off because the effect of the resolution to change rights prescribed in Article 3, paragraph (1) (Confirmation by a Designated Confirmation Investigation Body) of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025) has arisen pursuant to the provisions of Article 28, paragraph (1) (Effect of Resolution to Change Rights) or Article 29 (Effect of Resolution to Change Rights Where Consent of All Voting Right Holders Has Been Obtained) of that Act;
machine translation, not official
**二** 法令の規定による整理手続によらない関係者の協議決定で次に掲げるものにより債権の切捨てがあつたこと。
art-18/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1/item-2
the fact that a claim has been written off by a decision reached through consultation among persons concerned that is not made through liquidation procedures under laws and regulations and that is any of the following:
machine translation, not official
**イ** 債権者集会の協議決定で合理的な基準により債務者の負債整理を定めているもの
art-18/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1/item-2/sub-1
a decision of a creditors' meeting reached through consultation that sets out the arrangement of the debtor's liabilities on reasonable criteria;
machine translation, not official
**ロ** 行政機関、金融機関その他の第三者のあつせんによる当事者間の協議により締結された契約でその内容がイに準ずるもの
art-18/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1/item-2/sub-2
a contract concluded through consultations between the parties arranged by an administrative organ, a financial institution or another third party, the content of which is equivalent to that in (a);
machine translation, not official
**三** 債務者の債務超過の状態が相当期間継続し、その債務を弁済できないと認められる場合において、その債務者に対し書面により債務の免除を行つたこと。
art-18/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1/item-3
the fact that, in a case where the debtor's state of excess of liabilities has continued for a considerable period and it is found that the debtor is unable to repay its debts, a release from the debts has been granted to that debtor in writing;
machine translation, not official
**四** 債務者について次に掲げる事実が生じた場合において、その債務者に対して有する債権につき、事業者が当該債権の額から備忘価額を控除した残額を貸倒れとして経理したこと。
art-18/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1/item-4
the fact that, where any of the following facts has arisen with respect to a debtor, a business operator has accounted for, as a bad debt, the balance obtained by deducting the memorandum value from the amount of the claim held against that debtor:
machine translation, not official
**イ** 継続的な取引を行つていた債務者につきその資産の状況、支払能力等が悪化したことにより、当該債務者との取引を停止した時（最後の弁済期又は最後の弁済の時が当該取引を停止した時以後である場合には、これらのうち最も遅い時）以後一年以上経過した場合（当該債権について担保物がある場合を除く。）
art-18/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1/item-4/sub-1
where one year or more has elapsed from the time when transactions with a debtor with whom continuous transactions were conducted were suspended because of a deterioration in the debtor's asset status, ability to pay, etc. (or, where the last due date of repayment or the time of the last repayment is on or after the time when the transactions were suspended, the latest of those times) (excluding a case where there is collateral for the claim);
machine translation, not official
**ロ** 事業者が同一地域の債務者について有する当該債権の総額がその取立てのために要する旅費その他の費用に満たない場合において、当該債務者に対し支払を督促したにもかかわらず弁済がないとき。
art-18/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-18/par-1/item-4/sub-2
where the total amount of the claims that a business operator holds against debtors in the same area is less than the travel expenses and other costs required for collecting them, and there has been no repayment despite having demanded payment from the debtor.
machine translation, not official
### 第十九条（貸倒れの事実を証する書類及びその保存） — Documents Evidencing the Fact of Bad Debt and Their Retention
caption: machine translation, not official
art-19 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-19
**第一項** 法第三十九条第一項の規定の適用を受けようとする事業者は、同項に規定する債権につき同項に規定する事実が生じたことを証する書類を整理し、同項に規定する領収をすることができないこととなつた日の属する課税期間に係る確定申告書の提出期限の翌日から七年間、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-19/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-19/par-1
A business operator seeking to have Article 39, paragraph (1) of the Act apply must organize documents evidencing that the facts prescribed in that paragraph have arisen with respect to the claim prescribed in that paragraph, and retain them at the place for tax payment or the location of the office, place of business, or similar place relating to the transaction for seven years from the day following the deadline for filing the final return for the taxable period that includes the day on which it became unable to collect as prescribed in that paragraph.
machine translation, not official
### 第十九条の二（課税貨物に消費税が課された場合の消費税額の控除に係る書類の電磁的記録による保存方法） — Method of Retaining, in the Form of Electronic or Magnetic Records, Documents Pertaining to Deduction of the Amount of Consumption Tax Where Consumption Tax Is Imposed on Taxable Goods
caption: machine translation, not official
art-19-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-19-2
**第一項** 令第六十一条第一項に規定する財務省令で定める方法は、同項に規定する電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存する方法とする。
art-19-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-19-2/par-1
The method specified by Ministry of Finance Order prescribed in Article 61, paragraph (1) of the Order is a method of retaining the electronic or magnetic records prescribed in that paragraph by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
machine translation, not official
**第二項** 令第六十一条第一項及び前項の規定にかかわらず、これらの規定により同条第一項に規定する電磁的記録を保存する事業者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、同項の規定により保存すべき場所に、同項の規定により保存すべき期間、整理して保存しなければならない。
art-19-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-19-2/par-2
Notwithstanding Article 61, paragraph (1) of the Order and the preceding paragraph, a business operator that, pursuant to these provisions, retains the electronic or magnetic records prescribed in paragraph (1) of that Article may do so by retaining a document prepared by outputting those electronic or magnetic records (limited to a document output in an orderly format and in a clear condition). In this case, the business operator must organize and retain that document at the place at which it is to be retained pursuant to the provisions of that paragraph, for the period for which it is to be retained pursuant to the provisions of that paragraph.
machine translation, not official
---
## Cites
- art-15/par-1: 令第四十七条第一項 → 消費税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-47/par-1 (e-Gov law ID 363CO0000000360)
- art-15/par-1/item-1: 第十五条の七 → 消費税法施行規則 第十五条の七 (Article 15-7), art-15-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7
- art-15/par-1/item-2: 法第三十条第三項 → 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-15/par-1/item-3: 法第三十条第三項 → 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-15/par-2: 法第三十条第三項 → 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-15-2/par-1: 令第四十八条第二項第三号 → 消費税法施行令 第四十八条第二項第三号 (Article 48, paragraph (2), item (iii)), art-48/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-2/item-3 (e-Gov law ID 363CO0000000360)
- art-15-2/par-1: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第十八号 → 金融商品取引法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-18 (e-Gov law ID 323AC0000000025)
- art-15-2/par-1: 同条第二項 → 金融商品取引法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-2 (e-Gov law ID 323AC0000000025)
- art-15-2/par-1: 同項第二号 → 金融商品取引法 第二条第二項第二号 (Article 2, paragraph (2), item (ii)), art-2/par-2/item-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-2/item-2 (e-Gov law ID 323AC0000000025)
- art-15-2/par-1/item-2: 協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第二条第一項 → e-Gov law 405AC0000000044, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-15-2/par-1/item-2: に規定する協同組織金融機関及び金融商品取引法施行令（昭和四十年政令第三百二十一号）第一条の九 → e-Gov law 340CO0000000321, 第一条の九 (Article 1-9), art-1-9 — not held in this collection
- art-15-3/par-1: 令第四十九条第一項第一号 → 消費税法施行令 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-15-3/par-1: 古物営業法（昭和二十四年法律第百八号）第二条第二項 → 古物営業法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/secondhand-goods-business-act/art-2/par-2 (e-Gov law ID 324AC0000000108)
- art-15-3/par-1: 同条第一項 → 古物営業法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/secondhand-goods-business-act/art-2/par-1 (e-Gov law ID 324AC0000000108)
- art-15-4/par-1: 令第四十九条第一項第一号 → 消費税法施行令 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-15-4/par-1/item-1: 第二十六条の六 → 消費税法施行規則 第二十六条の六 (Article 26-6), art-26-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-4/from-art-26-2#art-26-6
- art-15-4/par-1/item-2: 法人税法（昭和四十年法律第三十四号）第二条第十五号 → 法人税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-15 (e-Gov law ID 340AC0000000034)
- art-15-4/par-1/item-2: この号 → 消費税法施行規則 第十五条の四第一項第二号 (Article 15-4, paragraph (1), item (ii)), art-15-4/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-4/par-1/item-2
- art-15-4/par-1/item-2: 次号 → 消費税法施行規則 第十五条の四第一項第三号 (Article 15-4, paragraph (1), item (iii)), art-15-4/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-4/par-1/item-3
- art-15-4/par-1/item-3: この号 → 消費税法施行規則 第十五条の四第一項第三号 (Article 15-4, paragraph (1), item (iii)), art-15-4/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-4/par-1/item-3
- art-15-4/par-1/item-3: 所得税法（昭和四十年法律第三十三号）第九条第一項第五号 → 所得税法 第九条第一項第五号 (Article 9, paragraph (1), item (v)), art-9/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-15-5/par-1: 令第五十条第一項 → 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 (e-Gov law ID 363CO0000000360)
- art-15-5/par-1: 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 (e-Gov law ID 363CO0000000360)
- art-15-5/par-1: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043)
- art-15-5/par-2: 令第五十条第一項 → 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 (e-Gov law ID 363CO0000000360)
- art-15-5/par-2: 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 (e-Gov law ID 363CO0000000360)
- art-15-5/par-2: 前項 → 消費税法施行規則 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-5/par-1
- art-15-6/par-1: 令第五十条第一項 → 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 (e-Gov law ID 363CO0000000360)
- art-15-6/par-1: 法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108)
- art-15-6/par-1: この条 → 消費税法施行規則 第十五条の六 (Article 15-6), art-15-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15#art-15-6
- art-15-7/par-1: 法第三十条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/en/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108)
- art-15-7/par-1/item-1/sub-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第七項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/en/my-number-act/art-2/par-7 (e-Gov law ID 425AC0000000027)
- art-15-7/par-1/item-1/sub-5: 知的障害者福祉法（昭和三十五年法律第三十七号）第九条第六項 → e-Gov law 335AC0000000037, 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — not held in this collection
- art-15-7/par-1/item-1/sub-5: 地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-15-7/par-1/item-1/sub-5: 同法第二百五十二条の二十二第一項 → e-Gov law 322AC0000000067, 第二百五十二条の二十二第一項 (Article 252-22, paragraph (1)), art-252-22/par-1 — not held in this collection
- art-15-7/par-1/item-1/sub-6: 道路交通法（昭和三十五年法律第百五号）第九十二条第一項 → 道路交通法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/en/road-traffic-act/art-92/par-1 (e-Gov law ID 335AC0000000105)
- art-15-7/par-1/item-1/sub-6: 同法第百五条の二第一項 → 道路交通法 第百五条の二第一項 (Article 105-2, paragraph (1)), art-105-2/par-1 — https://japanlaw.org/en/road-traffic-act/art-105-2/par-1 (e-Gov law ID 335AC0000000105)
- art-15-7/par-1/item-1/sub-8: 日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）第七条第一項 → 日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/special-act-on-immigration-control/art-7/par-1 (e-Gov law ID 403AC0000000071)
- art-15-7/par-1/item-1/sub-9: 所得税法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/en/income-tax-act/art-74/par-2 (e-Gov law ID 340AC0000000033)
- art-15-7/par-1/item-2: 前号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1
- art-15-7/par-1/item-3: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-15-7/par-1/item-3: 第五号 → 消費税法施行規則 第十五条の七第一項第五号 (Article 15-7, paragraph (1), item (v)), art-15-7/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-5
- art-15-7/par-1/item-3: 第六号 → 消費税法施行規則 第十五条の七第一項第六号 (Article 15-7, paragraph (1), item (vi)), art-15-7/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-6
- art-15-7/par-1/item-3: 同条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-15-7/par-1/item-3/sub-2: 第一号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1
- art-15-7/par-1/item-4/sub-2: 第一号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1
- art-15-7/par-1/item-5: 法人税法第二条第四号 → 法人税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-4 (e-Gov law ID 340AC0000000034)
- art-15-7/par-1/item-5/sub-1: 会社法（平成十七年法律第八十六号）第九百三十三条第一項 → 会社法 第九百三十三条第一項 (Article 933, paragraph (1)), art-933/par-1 — https://japanlaw.org/en/companies-act/art-933/par-1 (e-Gov law ID 417AC0000000086)
- art-15-7/par-1/item-5/sub-1: 民法（明治二十九年法律第八十九号）第三十七条第一項 → 民法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/civil-code/art-37/par-1 (e-Gov law ID 129AC0000000089)
- art-15-7/par-1/item-5/sub-2: 第一号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-1
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第二号 (Article 15-7, paragraph (1), item (ii)), art-15-7/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-2
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第三号 (Article 15-7, paragraph (1), item (iii)), art-15-7/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-3
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第四号 (Article 15-7, paragraph (1), item (iv)), art-15-7/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-4
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第五号 (Article 15-7, paragraph (1), item (v)), art-15-7/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-1/item-5
- art-15-7/par-2: 法第三十条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/en/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108)
- art-15-7/par-2: 次項 → 消費税法施行規則 第十五条の七第三項 (Article 15-7, paragraph (3)), art-15-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-3
- art-15-7/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-15-7/par-2: この項 → 消費税法施行規則 第十五条の七第二項 (Article 15-7, paragraph (2)), art-15-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-2
- art-15-7/par-3: 法第三十条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/en/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108)
- art-15-7/par-3: この項 → 消費税法施行規則 第十五条の七第三項 (Article 15-7, paragraph (3)), art-15-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-15-7/par-3
- art-15-7/par-3: 商品先物取引法（昭和二十五年法律第二百三十九号）第二条第十項 → e-Gov law 325AC0000000239, 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — not held in this collection
- art-15-7/par-3: 金融商品取引法第二条第十七項 → 金融商品取引法 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-17 (e-Gov law ID 323AC0000000025)
- art-15-7/par-3: 同条第二十四項第三号の三 → 金融商品取引法 第二条第二十四項第三号の三 (Article 2, paragraph (24), item (iii-3)), art-2/par-24/item-3-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-24/item-3-3 (e-Gov law ID 323AC0000000025)
- art-15-7/par-3: 同条第二十一項 → 金融商品取引法 第二条第二十一項 (Article 2, paragraph (21)), art-2/par-21 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-21 (e-Gov law ID 323AC0000000025)
- art-16/par-1: 法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108)
- art-16/par-1: 第五条第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-1/from-art-5#art-5/par-1
- art-16/par-1: 次項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-2
- art-16/par-2: 法第三十一条第二項 → 消費税法 第三十一条第二項 (Article 31, paragraph (2)), art-31/par-2 — https://japanlaw.org/en/consumption-tax-act/art-31/par-2 (e-Gov law ID 363AC0000000108)
- art-16/par-2: 第五条第一項第一号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-1/from-art-5#art-5/par-1/item-1
- art-16/par-2: 関税法第七十六条第一項 → e-Gov law 329AC0000000061, 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — not held in this collection
- art-16/par-2: 第五条第一項第二号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-1/from-art-5#art-5/par-1/item-2
- art-16/par-3: 前二項 → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-1
- art-16/par-3: 前二項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-2
- art-16/par-4: 第一項 → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-1
- art-16/par-4: 第二項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-2
- art-16/par-4: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043)
- art-16/par-5: 第一項 → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-1
- art-16/par-5: 第二項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-2
- art-16/par-5: 前項 → 消費税法施行規則 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-15-7#art-16/par-4
- art-17/par-1: 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-17/par-1/item-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 (e-Gov law ID 363CO0000000360)
- art-17/par-1/item-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 (e-Gov law ID 363CO0000000360)
- art-17/par-1/item-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3 (e-Gov law ID 363CO0000000360)
- art-17/par-1/item-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4 (e-Gov law ID 363CO0000000360)
- art-17/par-1/item-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-5 (e-Gov law ID 363CO0000000360)
- art-17/par-1/item-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-6 (e-Gov law ID 363CO0000000360)
- art-17/par-1/item-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-17/par-1/item-4: 前号 → 消費税法施行規則 第十七条第一項第三号 (Article 17, paragraph (1), item (iii)), art-17/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17/par-1/item-3
- art-17/par-1/item-4: 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-17/par-1/item-4: この条 → 消費税法施行規則 第十七条 (Article 17), art-17 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17
- art-17/par-1/item-4: 次条 → 消費税法施行規則 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-17-2
- art-17/par-2: 法第三十七条第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/en/consumption-tax-act/art-37/par-5 (e-Gov law ID 363AC0000000108)
- art-17/par-2: 同条第一項 → 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-17/par-2/item-2: 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-17/par-2/item-3: 法第三十七条第七項 → 消費税法 第三十七条第七項 (Article 37, paragraph (7)), art-37/par-7 — https://japanlaw.org/en/consumption-tax-act/art-37/par-7 (e-Gov law ID 363AC0000000108)
- art-17/par-3: 法第三十七条第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/en/consumption-tax-act/art-37/par-5 (e-Gov law ID 363AC0000000108)
- art-17/par-4: 令第五十七条の二第三項 → 消費税法施行令 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-enforcement-order/art-57-2/par-3 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-1: 令第五十七条の二第一項 → 消費税法施行令 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-enforcement-order/art-57-2/par-1 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-5 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-6 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-1/sub-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-17/par-4/item-2: 令第五十七条の二第二項 → 消費税法施行令 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-enforcement-order/art-57-2/par-2 (e-Gov law ID 363CO0000000360)
- art-17/par-4/item-2/sub-2: 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-17/par-4/item-2/sub-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-17/par-5: 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-17/par-5: 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-17/par-5: 令第五十八条の二第一項 → 消費税法施行令 第五十八条の二第一項 (Article 58-2, paragraph (1)), art-58-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1 (e-Gov law ID 363CO0000000360)
- art-17/par-5: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 (e-Gov law ID 363CO0000000360)
- art-17/par-5: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 (e-Gov law ID 363CO0000000360)
- art-17/par-5: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3 (e-Gov law ID 363CO0000000360)
- art-17/par-5: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4 (e-Gov law ID 363CO0000000360)
- art-17/par-5: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-5 (e-Gov law ID 363CO0000000360)
- art-17/par-5: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-6 (e-Gov law ID 363CO0000000360)
- art-17-2/par-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-17-2/par-1: 同条第七項 → 消費税法 第三十七条の二第七項 (Article 37-2, paragraph (7)), art-37-2/par-7 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-7 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-1: 法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-1 (e-Gov law ID 363CO0000000360)
- art-17-2/par-1/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-2 (e-Gov law ID 363CO0000000360)
- art-17-2/par-1/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-3 (e-Gov law ID 363CO0000000360)
- art-17-2/par-1/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-4 (e-Gov law ID 363CO0000000360)
- art-17-2/par-1/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-5 (e-Gov law ID 363CO0000000360)
- art-17-2/par-1/item-1/sub-2: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-6 (e-Gov law ID 363CO0000000360)
- art-17-2/par-1/item-1/sub-3: 法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-1/sub-5: 法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-2: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-2/sub-2: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-2/sub-4: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-18/par-1: 令第五十九条第四号 → 消費税法施行令 第五十九条第一項第四号 (Article 59, paragraph (1), item (iv)), art-59/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-4 (e-Gov law ID 363CO0000000360)
- art-18/par-1/item-1: 円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）第二十八条第一項 → e-Gov law 507AC0000000067, 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — not held in this collection
- art-18/par-1/item-1: 第二十九条 → e-Gov law 507AC0000000067, 第二十九条 (Article 29), art-29 — not held in this collection
- art-18/par-1/item-1: 同法第三条第一項 → e-Gov law 507AC0000000067, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-19/par-1: 法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- art-19-2/par-1: 令第六十一条第一項 → 消費税法施行令 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-61/par-1 (e-Gov law ID 363CO0000000360)
- art-19-2/par-1: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043)
- art-19-2/par-2: 令第六十一条第一項 → 消費税法施行令 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-61/par-1 (e-Gov law ID 363CO0000000360)
- art-19-2/par-2: 前項 → 消費税法施行規則 第十九条の二第一項 (Article 19-2, paragraph (1)), art-19-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/amendments/20280401_508M60000040019/text/ch-2/from-art-17#art-19-2/par-1
---
## 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) — 消費税法施行規則 — the text as 令和八年財務省令第十九号 leaves it, from 2028-04-01 (https://laws.e-gov.go.jp/law/363M50000040053/20280401_508M60000040019), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-010, 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-regulation-20261106T203801-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-011, 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-regulation-20261106T203801-011, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-012, 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-regulation-20261106T203801-012, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-013, 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-regulation-20261106T203801-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-014, 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-regulation-20261106T203801-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-enforcement-regulation-amendments-20261106T203801-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-enforcement-regulation-amendments-20261106T203801-003, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch consumption-tax-act-enforcement-regulation-amendments-20261106T203801-003, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06