# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十五条の四 (Article 15-4)
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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: 第十五条の四 (Article 15-4)（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） — address `art-15-4`
- 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-15-4
- 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/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/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/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/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/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
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## Cites
- 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/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/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/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/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)
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 消費税法施行規則 第十五条の四第一項第二号（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15-4/par-1/item-2
- 消費税法施行規則 第十五条の四第一項第三号（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15-4/par-1/item-3
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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-20261106T203801-011, 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