# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十三条 (Article 13)

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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: 第十三条 (Article 13)（課税期間の特例の適用を受ける旨の届出書の記載事項等） — address `art-13`
- 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-13
- 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.

---

### 第十三条（課税期間の特例の適用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 the Special Provision on Taxable Periods Will Apply, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13</sup>

**第一項**  法第十九条第一項第三号又は第三号の二に規定する届出書には、次に掲げる事項（当該届出書が同項第一号に定める期間を三月ごとの期間又は一月ごとの期間に短縮するものである場合には、第三号に掲げる事項を除く。）を記載しなければならない。
<sup>art-13/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1</sup>
The written notification prescribed in Article 19, paragraph (1), item (iii) or (iii)-2 of the Act must state the following matters (excluding the matter set out in item (iii) of this paragraph, if the written notification shortens the period prescribed in Article 19, paragraph (1), item (i) of the Act to periods of every three months or periods of every one month):
<sup>machine translation, not official</sup>

  **一**  届出者の氏名及び納税地
  <sup>art-13/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-1</sup>
  the notifier's name and place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  法第十九条第二項に規定する翌期間の初日の年月日
  <sup>art-13/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-2</sup>
  the date of the first day of the following period prescribed in Article 19, paragraph (2) of the Act;
  <sup>machine translation, not official</sup>

  **三**  現に適用を受けている法第十九条第一項第三号又は第三号の二の規定による届出書を提出した年月日及びその届出の効力が生じた年月日
  <sup>art-13/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-3</sup>
  the date on which the written notification under Article 19, paragraph (1), item (iii) or (iii)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-13/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第十九条第一項第四号又は第四号の二に規定する届出書には、次に掲げる事項（当該届出書が同項第二号に定める期間を三月ごとの期間又は一月ごとの期間に短縮するものである場合には、第五号に掲げる事項を除く。）を記載しなければならない。
<sup>art-13/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2</sup>
The written notification prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act must state the following matters (excluding the matter set out in item (v) of this paragraph, if the written notification shortens the period prescribed in Article 19, paragraph (1), item (ii) of the Act to periods of every three months or periods of every one month):
<sup>machine translation, not official</sup>

  **一**  届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
  <sup>art-13/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-1</sup>
  the notifier's name, place for tax payment, and corporate number (for a person who does not have a corporate number, the name and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  事業年度の開始及び終了の日
  <sup>art-13/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-2</sup>
  the first day and last day of the business year;
  <sup>machine translation, not official</sup>

  **三**  法第十九条第一項第四号又は第四号の二に定める各期間
  <sup>art-13/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-3</sup>
  each period prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
  <sup>machine translation, not official</sup>

  **四**  法第十九条第二項に規定する翌期間の初日の年月日
  <sup>art-13/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-4</sup>
  the date of the first day of the following period prescribed in Article 19, paragraph (2) of the Act;
  <sup>machine translation, not official</sup>

  **五**  現に適用を受けている法第十九条第一項第四号又は第四号の二の規定による届出書を提出した年月日及びその届出の効力が生じた年月日
  <sup>art-13/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-5</sup>
  the date on which the written notification under Article 19, paragraph (1), item (iv) or (iv)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
  <sup>machine translation, not official</sup>

  **六**  その他参考となるべき事項
  <sup>art-13/par-2/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-6</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第十九条第三項に規定する同条第一項第三号又は第三号の二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-13/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3</sup>
The written notification prescribed in Article 19, paragraph (3) of the Act to the effect that the person intends to cease to be subject to the application of paragraph (1), item (iii) or (iii)-2 of that Article must state the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の氏名及び納税地
  <sup>art-13/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3/item-1</sup>
  the notifier's name and place for tax payment;
  <sup>machine translation, not official</sup>

  **二**  現に適用を受けている法第十九条第一項第三号又は第三号の二の規定による届出書を提出した年月日及びその届出の効力が生じた年月日
  <sup>art-13/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3/item-2</sup>
  the date on which the written notification under Article 19, paragraph (1), item (iii) or (iii)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
  <sup>machine translation, not official</sup>

  **三**  法第十九条第四項に規定する課税期間の末日の翌日の年月日
  <sup>art-13/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3/item-3</sup>
  the date following the last day of the taxable period prescribed in Article 19, paragraph (4) of the Act;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-13/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第四項**  法第十九条第三項に規定する同条第一項第四号又は第四号の二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-13/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4</sup>
The written notification prescribed in Article 19, paragraph (3) of the Act to the effect that the person intends to cease to be subject to the application of paragraph (1), item (iv) or (iv)-2 of that Article must state the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
  <sup>art-13/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-1</sup>
  the notifier's name, place for tax payment, and corporate number (for a person who does not have a corporate number, the name and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  法第十九条第一項第四号又は第四号の二に定める各期間
  <sup>art-13/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-2</sup>
  each period prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
  <sup>machine translation, not official</sup>

  **三**  現に適用を受けている法第十九条第一項第四号又は第四号の二の規定による届出書を提出した年月日及びその届出の効力が生じた年月日
  <sup>art-13/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-3</sup>
  the date on which the written notification under Article 19, paragraph (1), item (iv) or (iv)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
  <sup>machine translation, not official</sup>

  **四**  法第十九条第四項に規定する課税期間の末日の翌日の年月日
  <sup>art-13/par-4/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-4</sup>
  the date following the last day of the taxable period prescribed in Article 19, paragraph (4) of the Act;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-13/par-4/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第五項**  法第十九条第三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-13/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-5</sup>
The written notification prescribed in Article 19, paragraph (3) 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-13/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-5/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-13/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-5/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-13/par-5/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-5/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

---

## Cites
- art-13/par-1: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-13/par-1: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-13/par-1: 同項第一号 → 消費税法 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-13/par-1: 第三号 → 消費税法施行規則 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-3
- art-13/par-1/item-2: 法第十九条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- art-13/par-1/item-3: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-13/par-1/item-3: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-2: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2: 同項第二号 → 消費税法 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2: 第五号 → 消費税法施行規則 第十三条第二項第五号 (Article 13, paragraph (2), item (v)), art-13/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-5
- art-13/par-2/item-3: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-2/item-3: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2/item-4: 法第十九条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2/item-5: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-2/item-5: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-3: 法第十九条第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-3 (e-Gov law ID 363AC0000000108)
- art-13/par-3: 同条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-13/par-3: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-13/par-3/item-2: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-13/par-3/item-2: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-13/par-3/item-3: 法第十九条第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- art-13/par-4: 法第十九条第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-3 (e-Gov law ID 363AC0000000108)
- art-13/par-4: 同条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-4: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-2: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-2: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-3: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-3: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-4: 法第十九条第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- art-13/par-5: 法第十九条第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-3 (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 第十三条第一項（課税期間の特例の適用を受ける旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1
- 消費税法施行規則 第十三条第二項（課税期間の特例の適用を受ける旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2
- 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
- 消費税法施行規則 附則第四条第二項 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2

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## 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-20261106T203801-009, 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-20261106T203801-009, translated 2026-11-07
- 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
- 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