# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十四条 (Article 14)

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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: 第十四条 (Article 14)（法人の納税地の異動の届出書の記載事項） — address `art-14`
- 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-14
- 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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### 第十四条（法人の納税地の異動の届出書の記載事項） — Matters to Be Stated in the Written Notification of a Change in a Corporation's Place for Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14</sup>

**第一項**  法第二十五条に規定する届出に係る書面には、次に掲げる事項を記載しなければならない。
<sup>art-14/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1</sup>
The document relating to the notification prescribed in Article 25 of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の名称、本店又は主たる事務所の所在地及び法人番号（法人番号を有しない者にあつては、名称及び本店又は主たる事務所の所在地）
  <sup>art-14/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1/item-1</sup>
  the notifier's name, location of the head office or principal office, and corporate number (for a person who does not have a corporate number, the name and location of the head office or principal office);
  <sup>machine translation, not official</sup>

  **二**  異動前の納税地及び異動後の納税地
  <sup>art-14/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1/item-2</sup>
  the place for tax payment before the change and the place for tax payment after the change;
  <sup>machine translation, not official</sup>

  **三**  当該異動があつた年月日
  <sup>art-14/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1/item-3</sup>
  the date on which the change took place;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-14/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-14/par-1: 法第二十五条 → 消費税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/consumption-tax-act/art-25 (e-Gov law ID 363AC0000000108)

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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

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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-20261106T203801-010, 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