# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十条の二 (Article 20-2)

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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: 第二十条の二 (Article 20-2)（六月中間申告書を提出する旨の届出書の記載事項等） — address `art-20-2`
- 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-20-2
- 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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### 第二十条の二（六月中間申告書を提出する旨の届出書の記載事項等） — Matters to Be Stated in the Written Notification to the Effect That a Six-Month Interim Return Will Be Filed, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-20-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2</sup>

**第一項**  法第四十二条第八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-20-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1</sup>
The written notification prescribed in Article 42, paragraph (8) 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-20-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/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**  当該届出書を提出した日以後にその末日が最初に到来する六月中間申告対象期間（法第四十二条第六項に規定する六月中間申告対象期間をいう。以下この項及び次項において同じ。）の初日及び末日の年月日
  <sup>art-20-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-2</sup>
  the dates of the first day and last day of the six-month interim filing period (meaning the six-month interim filing period prescribed in Article 42, paragraph (6) of the Act; the same applies hereinafter in this paragraph and the following paragraph) the last day of which first arrives on or after the day on which the written notification is submitted;
  <sup>machine translation, not official</sup>

  **三**  前号に規定する六月中間申告対象期間の属する課税期間の直前の課税期間の初日及び末日の年月日
  <sup>art-20-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-3</sup>
  the dates of the first day and last day of the taxable period immediately preceding the taxable period that includes the six-month interim filing period prescribed in the preceding item;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-20-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第四十二条第九項に規定する同条第八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-20-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-2</sup>
The written notification prescribed in Article 42, paragraph (9) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (8) 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-20-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/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**  当該届出書を提出した日以後にその末日が最初に到来する六月中間申告対象期間の初日及び末日の年月日
  <sup>art-20-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-2/item-2</sup>
  the dates of the first day and last day of the six-month interim filing period the last day of which first arrives on or after the day on which the written notification is submitted;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-20-2/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-2/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第四十二条第九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-20-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-3</sup>
The written notification prescribed in Article 42, paragraph (9) 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-20-2/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/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-20-2/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/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-20-2/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-3/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-20-2/par-1: 法第四十二条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 (e-Gov law ID 363AC0000000108)
- art-20-2/par-1/item-2: 法第四十二条第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-20-2/par-1/item-2: この項 → 消費税法施行規則 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-regulation/art-20-2/par-1
- art-20-2/par-1/item-2: 次項 → 消費税法施行規則 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-regulation/art-20-2/par-2
- art-20-2/par-1/item-3: 前号 → 消費税法施行規則 第二十条の二第一項第二号 (Article 20-2, paragraph (1), item (ii)), art-20-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-2
- art-20-2/par-2: 法第四十二条第九項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/consumption-tax-act/art-42/par-9 (e-Gov law ID 363AC0000000108)
- art-20-2/par-2: 同条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 (e-Gov law ID 363AC0000000108)
- art-20-2/par-3: 法第四十二条第九項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/consumption-tax-act/art-42/par-9 (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 第二十条の二第一項第二号（六月中間申告書を提出する旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-2
- 消費税法施行規則 第二十条の二第一項第三号（六月中間申告書を提出する旨の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-3
- 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-20261106T203801-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-015, 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-20261106T203801-015, 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