# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十六条の九 (Article 26-9)

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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: 第二十六条の九 (Article 26-9)（業務執行組合員による適格請求書等の交付の届出書の記載事項等） — address `art-26-9`
- 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-26-9
- 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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### 第二十六条の九（業務執行組合員による適格請求書等の交付の届出書の記載事項等） — Matters to Be Stated in Written Notification of Delivery of Qualified Invoices, etc. by an Executive Partner, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-26-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9</sup>

**第一項**  令第七十条の十四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-26-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 70-14, paragraph (2) of the Order are the following:
<sup>machine translation, not official</sup>

  **一**  届出者の氏名又は名称（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。）、納税地及び法人番号（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-26-9/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1/item-1</sup>
  the notifier'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)), place for tax payment, 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**  届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
  <sup>art-26-9/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1/item-2</sup>
  the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
  <sup>machine translation, not official</sup>

  **三**  当該任意組合等の全ての組合員の氏名又は名称及び登録番号
  <sup>art-26-9/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1/item-3</sup>
  the names or titles and registration numbers of all partners of that voluntary partnership, etc.;
  <sup>machine translation, not official</sup>

  **四**  当該任意組合等の事業の内容及び存続期間
  <sup>art-26-9/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1/item-4</sup>
  the content of the business, and the duration, of that voluntary partnership, etc.;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-26-9/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  令第七十条の十四第三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-26-9/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-2</sup>
A written notification under Article 70-14, paragraph (3) of the Order 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-26-9/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-2/item-1</sup>
  the notifier's name or title, place for tax payment, 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**  届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
  <sup>art-26-9/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-2/item-2</sup>
  the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
  <sup>machine translation, not official</sup>

  **三**  変更の内容
  <sup>art-26-9/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-2/item-3</sup>
  the details of the change;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-26-9/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-2/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  令第七十条の十四第四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-26-9/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-3</sup>
A written notification under Article 70-14, paragraph (4) of the Order 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-26-9/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-3/item-1</sup>
  the notifier's name or title, place for tax payment, 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**  届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
  <sup>art-26-9/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-3/item-2</sup>
  the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
  <sup>machine translation, not official</sup>

  **三**  当該任意組合等の清算が結了した年月日
  <sup>art-26-9/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-3/item-3</sup>
  the date on which the liquidation of that voluntary partnership, etc. was completed;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-26-9/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-3/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-26-9/par-1: 令第七十条の十四第二項 → 消費税法施行令 第七十条の十四第二項 (Article 70-14, paragraph (2)), art-70-14/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-2 (e-Gov law ID 363CO0000000360)
- art-26-9/par-1/item-1: この号 → 消費税法施行規則 第二十六条の九第一項第一号 (Article 26-9, paragraph (1), item (i)), art-26-9/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-1/item-1
- art-26-9/par-1/item-1: 次項第一号 → 消費税法施行規則 第二十六条の九第二項第一号 (Article 26-9, paragraph (2), item (i)), art-26-9/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-2/item-1
- art-26-9/par-1/item-1: 第三項第一号 → 消費税法施行規則 第二十六条の九第三項第一号 (Article 26-9, paragraph (3), item (i)), art-26-9/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/par-3/item-1
- art-26-9/par-1/item-2: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-26-9/par-2: 令第七十条の十四第三項 → 消費税法施行令 第七十条の十四第三項 (Article 70-14, paragraph (3)), art-70-14/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-3 (e-Gov law ID 363CO0000000360)
- art-26-9/par-2/item-2: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-26-9/par-3: 令第七十条の十四第四項 → 消費税法施行令 第七十条の十四第四項 (Article 70-14, paragraph (4)), art-70-14/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-14/par-4 (e-Gov law ID 363CO0000000360)
- art-26-9/par-3/item-2: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/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三号（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-3
- 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
- 消費税法施行規則 第二十六条の九第一項第一号（業務執行組合員による適格請求書等の交付の届出書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-9/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-20261106T203801-022, 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-023, 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-20261106T203801-023, 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