# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十六条の二 (Article 26-2)

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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: 第二十六条の二 (Article 26-2)（適格請求書発行事業者の登録申請書の記載事項等） — address `art-26-2`
- 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-26-2
- 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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### 第二十六条の二（適格請求書発行事業者の登録申請書の記載事項等） — Matters to Be Stated in Written Application for Registration of Qualified Invoice Issuers, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-26-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2</sup>

**第一項**  法第五十七条の二第二項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-26-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 57-2, paragraph (2) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  申請者の氏名又は名称（代表者の氏名を含む。以下この号、次項第一号及び第三項第一号において同じ。）（国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。）、納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この号において「住所等」という。）とが異なる場合には、納税地及び住所等（国外事業者にあつては、日本語及び英語で記載されたものに限る。）。以下この号において同じ。）及び法人番号（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-26-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-1</sup>
  the applicant's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)) (for a foreign business operator, limited to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  申請者が特定国外事業者（法第五十七条の二第五項第一号に規定する特定国外事業者をいう。次号において同じ。）である場合には、その旨並びに税務代理人（同項第二号イに規定する税務代理人をいう。次条第一号において同じ。）の氏名又は名称並びに事務所の名称及び所在地
  <sup>art-26-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-2</sup>
  where the applicant is a specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies in the following item), a statement to that effect, the name or title of the tax representative (meaning a tax representative prescribed in item (ii), (a) of that paragraph; the same applies in item (i) of the following Article), and the title and location of the tax representative's office;
  <sup>machine translation, not official</sup>

  **三**  申請者が特定国外事業者以外の国外事業者である場合には、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるもの（第二十六条の七第一項及び第二十六条の九において「事務所等」という。）の所在地
  <sup>art-26-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-3</sup>
  where the applicant is a foreign business operator other than a specified foreign business operator, the location of the office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan (referred to as an "office or similar place" in Article 26-7, paragraph (1) and Article 26-9);
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-26-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第五十七条の二第八項の規定による届出書には、次に掲げる事項を記載しなければならない。
<sup>art-26-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-2</sup>
A written notification under Article 57-2, 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、納税地、登録番号（法第五十七条の二第四項の登録番号をいう。以下この条及び第二十六条の九第一項第三号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称、納税地及び登録番号）
  <sup>art-26-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-2/item-1</sup>
  the notifier's name or title, place for tax payment, registration number (meaning the registration number prescribed in Article 57-2, paragraph (4) of the Act; the same applies hereinafter in this Article and in Article 26-9, paragraph (1), item (iii)), and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);
  <sup>machine translation, not official</sup>

  **二**  変更の内容
  <sup>art-26-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-2/item-2</sup>
  the details of the change;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-26-2/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-2/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第五十七条の二第十項第一号の規定による届出書には、次に掲げる事項を記載しなければならない。
<sup>art-26-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-3</sup>
A written notification under Article 57-2, paragraph (10), item (i) 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、納税地、登録番号及び法人番号（法人番号を有しない者にあつては、氏名又は名称、納税地及び登録番号）
  <sup>art-26-2/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-3/item-1</sup>
  the notifier's name or title, place for tax payment, registration number, and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);
  <sup>machine translation, not official</sup>

  **二**  法第五十七条の二第一項の登録の取消しを求める旨
  <sup>art-26-2/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-3/item-2</sup>
  a statement requesting the cancellation of the registration under Article 57-2, paragraph (1) of the Act;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-26-2/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-3/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第四項**  法第五十七条の三第一項の規定による届出書には、次に掲げる事項を記載しなければならない。
<sup>art-26-2/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-4</sup>
A written notification under Article 57-3, paragraph (1) of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **一**  届出者の氏名、住所又は居所及び個人番号（個人番号を有しない者にあつては、氏名及び住所又は居所）
  <sup>art-26-2/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-4/item-1</sup>
  the notifier's name, address or residence, and individual number (for a person that has no individual number, the name and address or residence);
  <sup>machine translation, not official</sup>

  **二**  死亡した個人事業者の氏名、納税地及び登録番号
  <sup>art-26-2/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-4/item-2</sup>
  the name, place for tax payment and registration number of the individual business operator who died;
  <sup>machine translation, not official</sup>

  **三**  当該個人事業者が死亡した年月日
  <sup>art-26-2/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-4/item-3</sup>
  the date on which that individual business operator died;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-26-2/par-4/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-4/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

---

## Cites
- art-26-2/par-1: 法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 (e-Gov law ID 363AC0000000108)
- art-26-2/par-1/item-1: この号 → 消費税法施行規則 第二十六条の二第一項第一号 (Article 26-2, paragraph (1), item (i)), art-26-2/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-1
- art-26-2/par-1/item-1: 次項第一号 → 消費税法施行規則 第二十六条の二第二項第一号 (Article 26-2, paragraph (2), item (i)), art-26-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-2/item-1
- art-26-2/par-1/item-1: 第三項第一号 → 消費税法施行規則 第二十六条の二第三項第一号 (Article 26-2, paragraph (3), item (i)), art-26-2/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-3/item-1
- art-26-2/par-1/item-1: この条 → 消費税法施行規則 第二十六条の二 (Article 26-2), art-26-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2
- art-26-2/par-1/item-2: 法第五十七条の二第五項第一号 → 消費税法 第五十七条の二第五項第一号 (Article 57-2, paragraph (5), item (i)), art-57-2/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-5/item-1 (e-Gov law ID 363AC0000000108)
- art-26-2/par-1/item-2: 次号 → 消費税法施行規則 第二十六条の二第一項第三号 (Article 26-2, paragraph (1), item (iii)), art-26-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-3
- art-26-2/par-1/item-2: 同項第二号 → 消費税法施行規則 第二十六条の二第一項第二号 (Article 26-2, paragraph (1), item (ii)), art-26-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-2
- art-26-2/par-1/item-2: 次条第一号 → 消費税法施行規則 第二十六条の三第一項第一号 (Article 26-3, paragraph (1), item (i)), art-26-3/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-3/par-1/item-1
- art-26-2/par-1/item-3: 第二十六条の七第一項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-1
- art-26-2/par-1/item-3: 第二十六条の九 → 消費税法施行規則 第二十六条の九 (Article 26-9), art-26-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9
- art-26-2/par-2: 法第五十七条の二第八項 → 消費税法 第五十七条の二第八項 (Article 57-2, paragraph (8)), art-57-2/par-8 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-8 (e-Gov law ID 363AC0000000108)
- art-26-2/par-2/item-1: 法第五十七条の二第四項 → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-4 (e-Gov law ID 363AC0000000108)
- art-26-2/par-2/item-1: この条 → 消費税法施行規則 第二十六条の二 (Article 26-2), art-26-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2
- art-26-2/par-2/item-1: 第二十六条の九第一項第三号 → 消費税法施行規則 第二十六条の九第一項第三号 (Article 26-9, paragraph (1), item (iii)), art-26-9/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1/item-3
- art-26-2/par-3: 法第五十七条の二第十項第一号 → 消費税法 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), art-57-2/par-10/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-10/item-1 (e-Gov law ID 363AC0000000108)
- art-26-2/par-3/item-2: 法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108)
- art-26-2/par-4: 法第五十七条の三第一項 → 消費税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行規則 第二十六条の二第一項第一号（適格請求書発行事業者の登録申請書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-1
- 消費税法施行規則 第二十六条の二第一項第二号（適格請求書発行事業者の登録申請書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-1/item-2
- 消費税法施行規則 第二十六条の二第二項第一号（適格請求書発行事業者の登録申請書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-2/par-2/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-20261106T203801-021, 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-20261106T203801-021, 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