# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第三十条 (Article 30)

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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: 第三十条 (Article 30)（国又は地方公共団体に準ずる法人の申告期限の特例の承認申請書の記載事項等） — address `art-30`
- 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-30
- 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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### 第三十条（国又は地方公共団体に準ずる法人の申告期限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 Deadline for Filing Returns by Corporations Equivalent to the National Government or Local Governments, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-30 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30</sup>

**第一項**  令第七十六条第五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-30/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (5) of the Order are the following:
<sup>machine translation, not official</sup>

  **一**  申請者の名称、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-30/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-1/item-1</sup>
  the applicant'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**  課税期間の初日及び末日
  <sup>art-30/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/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-30/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-1/item-3</sup>
  the content of the business carried on by the applicant;
  <sup>machine translation, not official</sup>

  **四**  申請日の属する課税期間の基準期間における課税売上高又は当該課税期間の特定期間における課税売上高
  <sup>art-30/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-1/item-4</sup>
  the taxable sales in the base period for the taxable period that includes the date of application, or the taxable sales in the specified period for that taxable period;
  <sup>machine translation, not official</sup>

  **五**  その他参考となるべき事項
  <sup>art-30/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-1/item-5</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  令第七十六条第十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-30/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-2</sup>
The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (10) 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-30/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/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**  令第七十六条第二項第四号の承認を受けた期間
  <sup>art-30/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-2/item-2</sup>
  the period for which the approval under Article 76, paragraph (2), item (iv) of the Order was received;
  <sup>machine translation, not official</sup>

  **三**  令第七十六条第一項及び第二項第四号の承認を受けた年月日
  <sup>art-30/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-2/item-3</sup>
  the date on which the approval under Article 76, paragraph (1) and paragraph (2), item (iv) of the Order was received;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-30/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-30/par-2/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-30/par-1: 令第七十六条第五項 → 消費税法施行令 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-5 (e-Gov law ID 363CO0000000360)
- art-30/par-2: 令第七十六条第十項 → 消費税法施行令 第七十六条第十項 (Article 76, paragraph (10)), art-76/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-10 (e-Gov law ID 363CO0000000360)
- art-30/par-2/item-2: 令第七十六条第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4 (e-Gov law ID 363CO0000000360)
- art-30/par-2/item-3: 令第七十六条第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1 (e-Gov law ID 363CO0000000360)
- art-30/par-2/item-3: 第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4 (e-Gov law ID 363CO0000000360)

## Cited by

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

- 消費税法施行規則 第二十六条第一項第一号ヘ（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-6
- 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-20261106T203801-025, 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