# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十五条 (Article 15)

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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: 第十五条 (Article 15)（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） — address `art-15`
- 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-15
- 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.
<sup>caption: machine translation, not official</sup>
<sup>art-15 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15</sup>

**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。
<sup>art-15/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 47, paragraph (1) of the Order are the following:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-15/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-1/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **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
  <sup>art-15/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-1/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>art-15/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-1/item-3</sup>
  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;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-15/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**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。
<sup>art-15/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-2</sup>
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:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-15/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-2/item-1</sup>
  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);
  <sup>machine translation, not official</sup>

  **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
  <sup>art-15/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-2/item-2</sup>
  the content of the method of calculating the ratio equivalent to the taxable sales ratio for which the approval was obtained;
  <sup>machine translation, not official</sup>

  **三**  当該承認を受けた年月日
  <sup>art-15/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-2/item-3</sup>
  the date on which the approval was obtained;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-15/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15/par-2/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## 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/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)

## Cited by

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

- 消費税法施行規則 附則第二条第一項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-1
- 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 附則第四条第一項 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-1
- 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

---

## 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
- 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
- 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