# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十六条の三 (Article 26-3) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-3. 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: 第二十六条の三 (Article 26-3)（特定国外事業者に係る適格請求書発行事業者の登録申請書の添付書類） — address `art-26-3` - 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-26-3 - 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. --- ### 第二十六条の三（特定国外事業者に係る適格請求書発行事業者の登録申請書の添付書類） — Attached Documents to Written Application for Registration of Qualified Invoice Issuers Pertaining to Specified Foreign Business Operators caption: machine translation, not official art-26-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-3 **第一項** 令第七十条の三に規定する財務省令で定める書類は、次に掲げる書類とする。 art-26-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-3/par-1 The documents specified by Ministry of Finance Order prescribed in Article 70-3 of the Order are the following documents: machine translation, not official **一** 税務代理人が申請者の消費税に関する税務代理（法第五十七条の二第五項第二号イに規定する税務代理をいう。）の権限を有することを証する書面（同条第六項第二号ハに規定する書面をいう。） art-26-3/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-3/par-1/item-1 a document (meaning the document prescribed in Article 57-2, paragraph (6), item (ii), (c) of the Act) certifying that the tax representative has authority for tax agency (meaning the tax agency prescribed in Article 57-2, paragraph (5), item (ii), (a) of the Act) regarding the applicant's consumption tax; machine translation, not official **二** その他参考となるべき書類 art-26-3/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-3/par-1/item-2 other documents for reference. machine translation, not official --- ## Cites - art-26-3/par-1: 令第七十条の三 → 消費税法施行令 第七十条の三 (Article 70-3), art-70-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-3 (e-Gov law ID 363CO0000000360) - art-26-3/par-1/item-1: 法第五十七条の二第五項第二号 → 消費税法 第五十七条の二第五項第二号 (Article 57-2, paragraph (5), item (ii)), art-57-2/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-5/item-2 (e-Gov law ID 363AC0000000108) - art-26-3/par-1/item-1: 同条第六項第二号 → 消費税法 第五十七条の二第六項第二号 (Article 57-2, paragraph (6), item (ii)), art-57-2/par-6/item-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-6/item-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 --- ## 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 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-022, 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-20261106T203801-022, 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