# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十一条 (Article 11)

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- 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: 第十一条 (Article 11)（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — address `art-11`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十一条（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — Matters to Be Stated in the Written Notification to the Effect That a Business Operator Will Not Be Subject to the Provisions on Exemption from Tax Liability for Small-Scale Business Operators, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11</sup>

**第一項**  法第九条第四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。
<sup>art-11/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1</sup>
The written notification prescribed in Article 9, paragraph (4) of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の氏名又は名称（代表者の氏名を含む。以下この章において同じ。）、納税地（納税地と住所等（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をいう。以下この章において同じ。）とが異なる場合には、納税地及び住所等。以下この号において同じ。）及び個人番号（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五項（定義）に規定する個人番号をいう。以下同じ。）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）
  <sup>art-11/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-1</sup>
  the notifier's name or title (including the name of the representative; the same applies hereinafter in this Chapter), place for tax payment (if the place for tax payment differs from the address, etc. (meaning the address or residence, or the location of the head office or principal office; the same applies hereinafter in this Chapter), the place for tax payment and the address, etc.; the same applies hereinafter in this item), and individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) 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);
  <sup>machine translation, not official</sup>

  **二**  届出者の行う事業の内容
  <sup>art-11/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-2</sup>
  the content of the business carried on by the notifier;
  <sup>machine translation, not official</sup>

  **三**  法第九条第四項に規定する翌課税期間の初日の年月日
  <sup>art-11/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-3</sup>
  the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
  <sup>machine translation, not official</sup>

  **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。以下この条において同じ。）
  <sup>art-11/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-4</sup>
  taxable sales in the base period for the following 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);
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-11/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第九条第五項に規定する同条第四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。
<sup>art-11/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2</sup>
The written notification prescribed in Article 9, paragraph (5) of the Act to the effect that the business operator intends to cease to be subject to the application of paragraph (4) of that Article must state the following matters:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-11/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  法第九条第四項に規定する翌課税期間の初日の年月日
  <sup>art-11/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-2</sup>
  the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
  <sup>machine translation, not official</sup>

  **三**  法第九条第八項に規定する課税期間の末日の翌日の年月日
  <sup>art-11/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-3</sup>
  the date following the last day of the taxable period prescribed in Article 9, paragraph (8) of the Act;
  <sup>machine translation, not official</sup>

  **四**  前号に規定する翌日の属する課税期間の基準期間における課税売上高
  <sup>art-11/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-4</sup>
  taxable sales in the base period for the taxable period to which the day prescribed in the preceding item belongs;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-11/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第九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。
<sup>art-11/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-3</sup>
The written notification prescribed in Article 9, paragraph (5) of the Act to the effect that the business has been discontinued must state the following matters:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-11/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-3/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **二**  事業を廃止した年月日
  <sup>art-11/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-3/item-2</sup>
  the date on which the business was discontinued;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-11/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-3/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第四項**  令第二十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。
<sup>art-11/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4</sup>
The matters specified by Ministry of Finance Order prescribed in Article 20-2, paragraph (3) of the Order are the matters specified in each of the following items in accordance with the categories set out in those items:
<sup>machine translation, not official</sup>

  **一**  令第二十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
  <sup>art-11/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1</sup>
  a business operator seeking approval under Article 20-2, paragraph (1) of the Order: the following matters:
  <sup>machine translation, not official</sup>

    **イ**  申請者の氏名又は名称、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）
    <sup>art-11/par-4/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1/sub-1</sup>
    the applicant'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);
    <sup>machine translation, not official</sup>

    **ロ**  申請者の行う事業の内容
    <sup>art-11/par-4/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1/sub-2</sup>
    the content of the business carried on by the applicant;
    <sup>machine translation, not official</sup>

    **ハ**  法第九条第四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
    <sup>art-11/par-4/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1/sub-3</sup>
    taxable sales in the base period for the taxable period to which the applicant seeks to have the provisions of Article 9, paragraph (4) of the Act apply;
    <sup>machine translation, not official</sup>

    **ニ**  その他参考となるべき事項
    <sup>art-11/par-4/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1/sub-4</sup>
    any other matters for reference;
    <sup>machine translation, not official</sup>

  **二**  令第二十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
  <sup>art-11/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2</sup>
  a business operator seeking approval under Article 20-2, paragraph (2) of the Order: the following matters:
  <sup>machine translation, not official</sup>

    **イ**  申請者の氏名又は名称、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）
    <sup>art-11/par-4/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2/sub-1</sup>
    the applicant'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);
    <sup>machine translation, not official</sup>

    **ロ**  法第九条第四項に規定する翌課税期間の初日の年月日
    <sup>art-11/par-4/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2/sub-2</sup>
    the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
    <sup>machine translation, not official</sup>

    **ハ**  法第九条第四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
    <sup>art-11/par-4/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2/sub-3</sup>
    taxable sales in the base period for the taxable period to which the applicant seeks to cease to have the provisions of Article 9, paragraph (4) of the Act apply;
    <sup>machine translation, not official</sup>

    **ニ**  その他参考となるべき事項
    <sup>art-11/par-4/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2/sub-4</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

---

## Cites
- art-11/par-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-1/item-1: この号 → 消費税法施行規則 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-1
- art-11/par-1/item-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五項 → 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 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/my-number-act/art-2/par-5 (e-Gov law ID 425AC0000000027)
- art-11/par-1/item-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-1/item-4: 前号 → 消費税法施行規則 第十一条第一項第三号 (Article 11, paragraph (1), item (iii)), art-11/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-3
- art-11/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-11/par-1/item-4: この条 → 消費税法施行規則 第十一条 (Article 11), art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11
- art-11/par-2: 法第九条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/en/consumption-tax-act/art-9/par-5 (e-Gov law ID 363AC0000000108)
- art-11/par-2: 同条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-2/item-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-2/item-3: 法第九条第八項 → 消費税法 第九条第八項 (Article 9, paragraph (8)), art-9/par-8 — https://japanlaw.org/en/consumption-tax-act/art-9/par-8 (e-Gov law ID 363AC0000000108)
- art-11/par-2/item-4: 前号 → 消費税法施行規則 第十一条第二項第三号 (Article 11, paragraph (2), item (iii)), art-11/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-3
- art-11/par-3: 法第九条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/en/consumption-tax-act/art-9/par-5 (e-Gov law ID 363AC0000000108)
- art-11/par-4: 令第二十条の二第三項 → 消費税法施行令 第二十条の二第三項 (Article 20-2, paragraph (3)), art-20-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-2/par-3 (e-Gov law ID 363CO0000000360)
- art-11/par-4/item-1: 令第二十条の二第一項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-2/par-1 (e-Gov law ID 363CO0000000360)
- art-11/par-4/item-1/sub-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-4/item-2: 令第二十条の二第二項 → 消費税法施行令 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-2/par-2 (e-Gov law ID 363CO0000000360)
- art-11/par-4/item-2/sub-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-4/item-2/sub-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 消費税法施行規則 第十一条第一項第一号（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-1
- 消費税法施行規則 第十一条第一項第四号（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-4
- 消費税法施行規則 第十一条第二項第四号（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-4
- 消費税法施行規則 附則第二条第二項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-2

---

## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-007, 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-20261106T203801-007, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-008, 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-20261106T203801-008, 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