# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十五条 (Article 25)

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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: 第二十五条 (Article 25)（納期限の延長の申請書の記載事項） — address `art-25`
- 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-25
- 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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### 第二十五条（納期限の延長の申請書の記載事項） — Matters to Be Stated in the Written Application for Extension of the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-25 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25</sup>

**第一項**  法第五十一条第一項に規定する申請書には、次に掲げる事項を記載しなければならない。
<sup>art-25/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1</sup>
The written application prescribed in Article 51, paragraph (1) of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **一**  申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地
  <sup>art-25/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-1</sup>
  the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;
  <sup>machine translation, not official</sup>

  **二**  納期限の延長を受けようとする課税貨物に係る法第四十七条第一項の規定による申告書（同条第三項の場合を除く。）の提出の年月日及び当該申告書の番号
  <sup>art-25/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-2</sup>
  the date of submission of the return under Article 47, paragraph (1) of the Act (excluding the case under paragraph (3) of that Article) relating to the taxable goods for which an extension of the due date for payment is sought, and the number of that return;
  <sup>machine translation, not official</sup>

  **三**  納期限の延長を受けようとする期間の末日
  <sup>art-25/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-3</sup>
  the last day of the period for which an extension of the due date for payment is sought;
  <sup>machine translation, not official</sup>

  **四**  納期限の延長を受けようとする消費税額
  <sup>art-25/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-4</sup>
  the amount of consumption tax for which an extension of the due date for payment is sought;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-25/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第五十一条第二項に規定する申請書には、次に掲げる事項を記載しなければならない。
<sup>art-25/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2</sup>
The written application prescribed in Article 51, paragraph (2) of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **一**  申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地
  <sup>art-25/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-1</sup>
  the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;
  <sup>machine translation, not official</sup>

  **二**  納期限の延長を受けようとする特定月（法第五十一条第二項に規定する特定月をいう。）
  <sup>art-25/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-2</sup>
  the specified month for which an extension of the due date for payment is sought (meaning the specified month prescribed in Article 51, paragraph (2) of the Act);
  <sup>machine translation, not official</sup>

  **三**  納期限の延長を受けようとする期間の末日
  <sup>art-25/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-3</sup>
  the last day of the period for which an extension of the due date for payment is sought;
  <sup>machine translation, not official</sup>

  **四**  納期限の延長を受けようとする消費税額の合計額
  <sup>art-25/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-4</sup>
  the total amount of consumption tax for which an extension of the due date for payment is sought;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-25/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第五十一条第三項又は第四項に規定する申請書には、次に掲げる事項を記載しなければならない。
<sup>art-25/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3</sup>
The written application prescribed in Article 51, paragraph (3) or (4) of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **一**  申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地
  <sup>art-25/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-1</sup>
  the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;
  <sup>machine translation, not official</sup>

  **二**  納期限の延長を受けようとする課税貨物に係る特例申告書の提出の年月日及びその特例申告書の番号
  <sup>art-25/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-2</sup>
  the date of submission of the special return relating to the taxable goods for which an extension of the due date for payment is sought, and the number of that special return;
  <sup>machine translation, not official</sup>

  **三**  納期限の延長を受けようとする期間の末日
  <sup>art-25/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-3</sup>
  the last day of the period for which an extension of the due date for payment is sought;
  <sup>machine translation, not official</sup>

  **四**  納期限の延長を受けようとする消費税額
  <sup>art-25/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-4</sup>
  the amount of consumption tax for which an extension of the due date for payment is sought;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-25/par-3/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

---

## Cites
- art-25/par-1: 法第五十一条第一項 → 消費税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/consumption-tax-act/art-51/par-1 (e-Gov law ID 363AC0000000108)
- art-25/par-1/item-2: 法第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 (e-Gov law ID 363AC0000000108)
- art-25/par-1/item-2: 同条第三項 → 消費税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act/art-47/par-3 (e-Gov law ID 363AC0000000108)
- art-25/par-2: 法第五十一条第二項 → 消費税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/consumption-tax-act/art-51/par-2 (e-Gov law ID 363AC0000000108)
- art-25/par-2/item-2: 法第五十一条第二項 → 消費税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/consumption-tax-act/art-51/par-2 (e-Gov law ID 363AC0000000108)
- art-25/par-3: 法第五十一条第三項 → 消費税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/consumption-tax-act/art-51/par-3 (e-Gov law ID 363AC0000000108)
- art-25/par-3: 第四項 → 消費税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/en/consumption-tax-act/art-51/par-4 (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 第二十四条第一項第一号（引取りに係る課税貨物についての申告書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/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-20261106T203801-018, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-019, 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