# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十八条 (Article 28)

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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: 第二十八条 (Article 28)（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例の承認申請書の記載事項等） — address `art-28`
- 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-28
- 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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### 第二十八条（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例の承認申請書の記載事項等） — Matters to Be Stated in Written Application for Approval of Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-28 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28</sup>

**第一項**  令第七十四条第三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-28/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (3) of the Order are the following:
<sup>machine translation, not official</sup>

  **一**  申請者の名称（代表者の氏名を含む。以下この条及び第三十条において同じ。）、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
  <sup>art-28/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-1/item-1</sup>
  the applicant's title (including the name of the representative; the same applies hereinafter in this Article and Article 30), place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  課税期間の初日及び末日
  <sup>art-28/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-1/item-2</sup>
  the first day and last day of the taxable period;
  <sup>machine translation, not official</sup>

  **三**  申請者の行う事業の内容
  <sup>art-28/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-1/item-3</sup>
  the content of the business carried on by the applicant;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-28/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  令第七十四条第八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-28/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-2</sup>
The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (8) of the Order are the following:
<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-28/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-2/item-1</sup>
  the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  令第七十四条第一項の承認に係る同項に規定する法令又は定款等に定める会計の処理の方法
  <sup>art-28/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-2/item-2</sup>
  with respect to the approval under Article 74, paragraph (1) of the Order, the method of accounting provided for in the laws and regulations or the articles of incorporation, etc. prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **三**  当該承認を受けた年月日
  <sup>art-28/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-2/item-3</sup>
  the date on which the approval was received;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-28/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-2/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-28/par-1: 令第七十四条第三項 → 消費税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-3 (e-Gov law ID 363CO0000000360)
- art-28/par-1/item-1: この条 → 消費税法施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28
- art-28/par-1/item-1: 第三十条 → 消費税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30
- art-28/par-2: 令第七十四条第八項 → 消費税法施行令 第七十四条第八項 (Article 74, paragraph (8)), art-74/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-8 (e-Gov law ID 363CO0000000360)
- art-28/par-2/item-2: 令第七十四条第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1 (e-Gov law ID 363CO0000000360)

## Cited by

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

- 消費税法施行規則 第二十八条第一項第一号（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例の承認申請書の記載事項等） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-28/par-1/item-1
- 消費税法施行規則 附則第二条第二項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-2

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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-20261106T203801-024, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-025, 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