# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第三十一条 (Article 31)

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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: 第三十一条 (Article 31)（国、地方公共団体等の特定収入等に関する帳簿の記載事項） — address `art-31`
- 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-31
- 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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### 第三十一条（国、地方公共団体等の特定収入等に関する帳簿の記載事項） — Matters to Be Stated in Books Concerning Specified Income, etc. of the National Government, Local Governments, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-31 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31</sup>

**第一項**  令第七十七条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-31/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 77 of the Order are the following:
<sup>machine translation, not official</sup>

  **一**  法第六十条第四項に規定する特定収入又は令第七十五条第一項各号に掲げる収入（以下この条において「特定収入等」という。）に係る相手方の氏名又は名称
  <sup>art-31/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1/item-1</sup>
  the name or title of the counterparty to the specified income prescribed in Article 60, paragraph (4) of the Act or to the income listed in the items of Article 75, paragraph (1) of the Order (hereinafter in this Article referred to as "specified income, etc.");
  <sup>machine translation, not official</sup>

  **二**  特定収入等を受けた年月日
  <sup>art-31/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1/item-2</sup>
  the date on which the specified income, etc. was received;
  <sup>machine translation, not official</sup>

  **三**  特定収入等の内容
  <sup>art-31/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1/item-3</sup>
  the content of the specified income, etc.;
  <sup>machine translation, not official</sup>

  **四**  特定収入等の金額
  <sup>art-31/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1/item-4</sup>
  the amount of the specified income, etc.;
  <sup>machine translation, not official</sup>

  **五**  特定収入等の使途
  <sup>art-31/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1/item-5</sup>
  the use of the specified income, etc.
  <sup>machine translation, not official</sup>

**第二項**  法第六十条第四項に規定する国若しくは地方公共団体、法別表第三に掲げる法人、公益信託受託事業者又は人格のない社団等が特定収入等を受けた場合において、当該特定収入等に係る相手方が不特定かつ多数であるときは、前項第一号に掲げる事項については、同項の規定にかかわらず、その記録を省略することができる。
<sup>art-31/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-2</sup>
Where the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality has received specified income, etc., and the counterparty to that specified income, etc. is unspecified and numerous, the recording of the matters set out in item (i) of the preceding paragraph may be omitted, notwithstanding the provisions of that paragraph.
<sup>machine translation, not official</sup>

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## Cites
- art-31/par-1: 令第七十七条 → 消費税法施行令 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-77 (e-Gov law ID 363CO0000000360)
- art-31/par-1/item-1: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/en/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108)
- art-31/par-1/item-1: 令第七十五条第一項 → 消費税法施行令 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1 (e-Gov law ID 363CO0000000360)
- art-31/par-1/item-1: この条 → 消費税法施行規則 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31
- art-31/par-2: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/en/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108)
- art-31/par-2: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-31/par-2: 前項第一号 → 消費税法施行規則 第三十一条第一項第一号 (Article 31, paragraph (1), item (i)), art-31/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1/item-1
- art-31/par-2: 同項 → 消費税法施行規則 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1

## Cited by

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

- 消費税法施行規則 第三十一条第一項第一号（国、地方公共団体等の特定収入等に関する帳簿の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/par-1/item-1
- 消費税法施行規則 第三十一条第二項（国、地方公共団体等の特定収入等に関する帳簿の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-31/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