# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十二条 (Article 22)

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第二十二条 (Article 22)（確定申告書の記載事項等） — address `art-22`
- 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-22
- 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.

---

### 第二十二条（確定申告書の記載事項等） — Matters to Be Stated in the Final Return, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-22 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22</sup>

**第一項**  法第四十五条第一項第八号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-22/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 45, paragraph (1), item (viii) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  申告者の氏名又は名称、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-22/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-1/item-1</sup>
  the filer'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**  当該課税期間の初日及び末日の年月日
  <sup>art-22/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-1/item-2</sup>
  the dates of the first day and last day of the taxable period concerned;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-22/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-1/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第四十五条第一項の規定による申告書又は法第四十六条第一項の規定による申告書を提出する者は、次に掲げる事項を記載した書類をこれらの申告書に添付しなければならない。
<sup>art-22/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2</sup>
A person who submits the return under Article 45, paragraph (1) of the Act or the return under Article 46, paragraph (1) of the Act must attach to those returns a document stating the following matters:
<sup>machine translation, not official</sup>

  **一**  当該申告書に係る課税期間中に国内において行つた資産の譲渡等の対価の額の合計額の計算に関する明細
  <sup>art-22/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-1</sup>
  a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan during the taxable period relating to the return;
  <sup>machine translation, not official</sup>

  **二**  当該課税期間の課税仕入れ等の税額（法第三十条第二項に規定する課税仕入れ等の税額をいう。次項第三号において同じ。）の合計額の計算に関する明細
  <sup>art-22/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-2</sup>
  a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. for the taxable period (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies in item (iii) of the following paragraph);
  <sup>machine translation, not official</sup>

  **三**  当該課税期間の仕入れに係る消費税額の計算に関する明細
  <sup>art-22/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-3</sup>
  a detailed statement of the calculation of the consumption tax on purchases for the taxable period;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-22/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第四十五条第一項第五号に掲げる不足額の記載のある前項に規定する申告書を提出する者は、同項に規定する書類のほか、次に掲げる事項を記載した書類を当該申告書に添付しなければならない。
<sup>art-22/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3</sup>
A person who submits the return prescribed in the preceding paragraph that states the shortfall set out in Article 45, paragraph (1), item (v) of the Act must attach to that return, in addition to the documents prescribed in the preceding paragraph, a document stating the following matters:
<sup>machine translation, not official</sup>

  **一**  当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの（次号において「輸出取引等」という。）及び特定資産の譲渡等に該当するものを除く。以下この号において同じ。）に係る第二十七条第一項第一号に掲げる事項その他の課税資産の譲渡等に関する事項
  <sup>art-22/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-1</sup>
  the matters set out in Article 27, paragraph (1), item (i) relating to taxable transfers, etc. of assets made in Japan during the taxable period relating to that return (excluding those that are exempt from consumption tax under Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act, or any other provision of laws or treaties (referred to as "export transactions, etc." in the following item) and those that fall under specified transfers, etc. of assets; the same applies hereinafter in this item) and other matters relating to taxable transfers, etc. of assets;
  <sup>machine translation, not official</sup>

  **二**  当該課税期間中に行つた輸出取引等に係る第二十七条第一項第一号に掲げる事項その他の輸出取引等に関する事項
  <sup>art-22/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-2</sup>
  the matters set out in Article 27, paragraph (1), item (i) relating to export transactions, etc. carried out during that taxable period and other matters relating to export transactions, etc.;
  <sup>machine translation, not official</sup>

  **三**  当該課税期間の法第三十条第一項に規定する課税仕入れに係る支払対価の額その他の費用の額及び資産の譲受けに係る取得価額の合計額の明細並びに課税仕入れ等の税額の合計額
  <sup>art-22/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-3</sup>
  the details of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Act and other expenses, and of the acquisition costs relating to the acquisition of assets, for that taxable period, and the total amount of tax on taxable purchases, etc.;
  <sup>machine translation, not official</sup>

  **四**  当該課税期間中に行つた棚卸資産及び調整対象固定資産の取得の状況
  <sup>art-22/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-4</sup>
  the status of acquisition of inventory and adjustment-target fixed assets during that taxable period;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-22/par-3/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第四項**  法第三十七条第一項の規定の適用を受ける事業者で法第四十五条第一項の規定による申告書を提出する者については、前二項の規定にかかわらず、次に掲げる事項を記載した書類を当該申告書に添付しなければならない。
<sup>art-22/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4</sup>
For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits a return under Article 45, paragraph (1) of the Act, notwithstanding the preceding two paragraphs, the business operator must attach to that return a document stating the following matters:
<sup>machine translation, not official</sup>

  **一**  当該申告書に係る課税期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額の計算に関する明細
  <sup>art-22/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4/item-1</sup>
  a detailed statement of the calculation of the amount of consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act, for the taxable period relating to that return;
  <sup>machine translation, not official</sup>

  **二**  当該課税期間の仕入れに係る消費税額の計算に関する明細
  <sup>art-22/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4/item-2</sup>
  a detailed statement of the calculation of the consumption tax on purchases for that taxable period;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-22/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

---

## Cites
- art-22/par-1: 法第四十五条第一項第八号 → 消費税法 第四十五条第一項第八号 (Article 45, paragraph (1), item (viii)), art-45/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-8 (e-Gov law ID 363AC0000000108)
- art-22/par-2: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-2: 法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-2/item-2: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-22/par-2/item-2: 次項第三号 → 消費税法施行規則 第二十二条第三項第三号 (Article 22, paragraph (3), item (iii)), art-22/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-3
- art-22/par-3: 法第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-22/par-3: 前項 → 消費税法施行規則 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2
- art-22/par-3/item-1: 法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-3/item-1: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-3/item-1: 次号 → 消費税法施行規則 第二十二条第三項第二号 (Article 22, paragraph (3), item (ii)), art-22/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-2
- art-22/par-3/item-1: この号 → 消費税法施行規則 第二十二条第三項第一号 (Article 22, paragraph (3), item (i)), art-22/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-1
- art-22/par-3/item-1: 第二十七条第一項第一号 → 消費税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-1/item-1
- art-22/par-3/item-2: 第二十七条第一項第一号 → 消費税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-1/item-1
- art-22/par-3/item-3: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-4: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-4: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-4: 前二項 → 消費税法施行規則 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2
- art-22/par-4: 前二項 → 消費税法施行規則 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3
- art-22/par-4/item-1: 法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行規則 第二十条第一項第一号（中間申告書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20/par-1/item-1
- 消費税法施行規則 第二十一条第二項第一号（仮決算をした場合の中間申告書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-2/item-1
- 消費税法施行規則 第二十一条第二項第三号（仮決算をした場合の中間申告書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-2/item-3
- 消費税法施行規則 第二十二条第二項第二号（確定申告書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-2
- 消費税法施行規則 第二十二条第三項（確定申告書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3
- 消費税法施行規則 第二十二条第三項第一号（確定申告書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-1
- 消費税法施行規則 第二十二条第四項（確定申告書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4
- 消費税法施行規則 附則第二条第一項（課税標準額に対する消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4079-75/art-2/par-1
- 消費税法施行規則 附則第二項 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4239-34/par-2
- 消費税法施行規則 附則第二条第三項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-3
- 消費税法施行規則 附則第四条の二第一項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2/par-1
- 消費税法施行規則 附則第四条の三第一項（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-3/par-1

---

## 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-20261106T203801-015, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-016, 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-20261106T203801-016, 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