# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十三条の二 (Article 23-2)

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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: 第二十三条の二 (Article 23-2)（法人の消費税申告書の提出期限を延長する旨の届出書等の記載事項） — address `art-23-2`
- 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-23-2
- 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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### 第二十三条の二（法人の消費税申告書の提出期限を延長する旨の届出書等の記載事項） — Matters to Be Stated in the Written Notification to the Effect That the Deadline for Filing a Corporation's Consumption Tax Return Will Be Extended, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-23-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2</sup>

**第一項**  法第四十五条の二第一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-23-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1</sup>
The written notification prescribed in Article 45-2, paragraph (1) of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
  <sup>art-23-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1/item-1</sup>
  the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  事業年度の開始及び終了の日
  <sup>art-23-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1/item-2</sup>
  the days on which the business year begins and ends;
  <sup>machine translation, not official</sup>

  **三**  法第四十五条の二第一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-23-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1/item-3</sup>
  the dates of the first day and last day of the first taxable period for which the notifier seeks to have Article 45-2, paragraph (1) 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-23-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第四十五条の二第二項に規定する同条第一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-23-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2</sup>
The written notification prescribed in Article 45-2, paragraph (2) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (1) of that Article must state the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
  <sup>art-23-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-1</sup>
  the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  事業年度の開始及び終了の日
  <sup>art-23-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-2</sup>
  the days on which the business year begins and ends;
  <sup>machine translation, not official</sup>

  **三**  法第四十五条の二第一項の規定の適用を受けることとなつた課税期間の初日及び末日の年月日
  <sup>art-23-2/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-3</sup>
  the dates of the first day and last day of the taxable period for which Article 45-2, paragraph (1) of the Act has come to apply to the notifier;
  <sup>machine translation, not official</sup>

  **四**  法第四十五条の二第一項の規定の適用を受けることをやめようとする課税期間の初日及び末日の年月日
  <sup>art-23-2/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-4</sup>
  the dates of the first day and last day of the taxable period for which the notifier seeks to cease to have Article 45-2, paragraph (1) of the Act apply;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-23-2/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第四十五条の二第二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-23-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-3</sup>
The written notification prescribed in Article 45-2, paragraph (2) of the Act to the effect that the business has been discontinued must state the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
  <sup>art-23-2/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-3/item-1</sup>
  the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the 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-23-2/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/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-23-2/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-3/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-23-2/par-1: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-1/item-3: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-2: 法第四十五条の二第二項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 (e-Gov law ID 363AC0000000108)
- art-23-2/par-2: 同条第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-2/item-3: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-2/item-4: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-3: 法第四十五条の二第二項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 (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 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

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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-20261106T203801-016, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-017, 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-20261106T203801-017, 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