# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第一章 (Chapter 1)
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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: 第一章 (Chapter 1) — address `ch-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/ch-1
- 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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## 第一章 総則 — Chapter I General Provisions
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ch-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/ch-1
### 第一条（定義） — Definitions
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art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1
**第一項** この省令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「被合併法人」、「分割法人」、「人格のない社団等」、「適格請求書発行事業者」、「資産の譲渡等」、「特定資産の譲渡等」、「電気通信利用役務の提供」、「課税資産の譲渡等」、「軽減対象課税資産の譲渡等」、「課税貨物」、「課税仕入れ」、「事業年度」、「基準期間」、「棚卸資産」、「調整対象固定資産」、「特例申告書」又は「附帯税」とは、それぞれ消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで、第五号の二、第六号、第七号から第八号の三まで、第九号、第九号の二、第十一号、第十二号から第十六号まで、第十八号又は第十九号に規定する国内、保税地域、個人事業者、事業者、国外事業者、被合併法人、分割法人、人格のない社団等、適格請求書発行事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、課税資産の譲渡等、軽減対象課税資産の譲渡等、課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、特例申告書又は附帯税をいう。
art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1/par-1
In this Ministerial Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merged corporation," "splitting corporation," "association or foundation without legal personality," "qualified invoice issuer," "transfer, etc. of assets," "specified transfer, etc. of assets," "supply of telecommunications services," "taxable transfer, etc. of assets," "taxable transfer, etc. of assets subject to the reduced rate," "taxable goods," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "special return," or "accessory tax" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merged corporation, splitting corporation, association or foundation without legal personality, qualified invoice issuer, transfer, etc. of assets, specified transfer, etc. of assets, supply of telecommunications services, taxable transfer, etc. of assets, taxable transfer, etc. of assets subject to the reduced rate, taxable goods, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, special return, or accessory tax prescribed in Article 2, paragraph (1), items (i) through (iv)-2, item (v)-2, item (vi), items (vii) through (viii)-3, item (ix), item (ix)-2, item (xi), items (xii) through (xvi), item (xviii) or item (xix) of the Consumption Tax Act (Act No. 108 of 1988; hereinafter referred to as "the Act").
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**第二項** この省令において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。
art-1/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1/par-2
In this Ministerial Order, "lending of assets" is to include the establishment of rights pertaining to assets and any other act of causing another person to use assets (excluding any such act that falls under the supply of telecommunications services).
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**第三項** この省令において「相続」には包括遺贈を含むものとし、「相続人」には包括受遺者を含むものとし、「被相続人」には包括遺贈者を含むものとする。
art-1/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1/par-3
In this Ministerial Order, "inheritance" is to include a comprehensive bequest, "heir" is to include a comprehensive legatee, and "decedent" is to include a person who makes a comprehensive bequest.
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### 第一条の二（有料老人ホームにおける飲食料品の提供の対象となる入居者の範囲） — Scope of Residents Eligible for Provision of Food and Drink Items at Fee-Based Homes for the Elderly
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art-1-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1-2
**第一項** 消費税法施行令（昭和六十三年政令第三百六十号。以下「令」という。）第二条の四第二項第一号に規定する財務省令で定める年齢その他の要件は、次の各号のいずれかに該当する者であることとする。
art-1-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1-2/par-1
The age and other requirements specified by Ministry of Finance Order prescribed in Article 2-4, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988; hereinafter referred to as "the Order") are that the person falls under any of the following items:
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**一** 六十歳以上の者
art-1-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-1
a person aged 60 or more;
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**二** 介護保険法（平成九年法律第百二十三号）第十九条第一項（市町村の認定）に規定する要介護認定又は同条第二項に規定する要支援認定を受けている六十歳未満の者
art-1-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-2
a person under 60 years of age who has received the Certification of Needed Long-Term Care prescribed in Article 19, paragraph (1) (Certification by a Municipality) of the Long-Term Care Insurance Act (Act No. 123 of 1997) or the Certification of Needed Support prescribed in paragraph (2) of that Article;
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**三** 前二号のいずれかに該当する者と同居している配偶者（前二号のいずれかに該当する者を除き、その者と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者を含む。）
art-1-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-3
a spouse who lives with a person falling under either of the preceding two items (excluding a person falling under either of the preceding two items, and including a person who has not filed a notification of marriage with that person but is in a situation equivalent to a de facto marital relationship).
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### 第二条（生産設備等の範囲） — Scope of Production Facilities, etc.
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art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-2
**第一項** 令第六条第二項第五号ハに規定する財務省令で定めるものは、蓄電、変電及び配電施設、ガス貯蔵及び供給施設、石油貯蔵施設、通信施設、放送施設、工業用水道施設、上水道施設、下水道施設、汚水処理施設、農業生産施設、林業生産施設、ヒートポンプ施設、ばい煙処理施設、窒素酸化物抑制施設、粉じん処理施設、廃棄物処理施設、船舶、鉄道用車両又は航空機とする。
art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-2/par-1
The facilities specified by Ministry of Finance Order prescribed in Article 6, paragraph (2), item (v), (c) of the Order are electricity storage, transformation and distribution facilities, gas storage and supply facilities, petroleum storage facilities, communications facilities, broadcasting facilities, industrial water supply facilities, water supply facilities, sewerage facilities, wastewater treatment facilities, agricultural production facilities, forestry production facilities, heat pump facilities, smoke and soot treatment facilities, nitrogen oxide suppression facilities, dust treatment facilities, waste treatment facilities, vessels, railway vehicles, or aircraft.
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### 第三条（保険料を対価とする役務の提供等から除くものの範囲） — Scope of Items Excluded from the Provision of Services, etc. for Which Premiums Are the Consideration
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art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3
**第一項** 令第十条第二項第五号に規定する財務省令で定める契約は、次に掲げる契約とする。
art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1
The contracts specified by Ministry of Finance Order prescribed in Article 10, paragraph (2), item (v) of the Order are the following contracts:
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**一** 日本私立学校振興・共済事業団法（平成九年法律第四十八号）第三十九条（余裕金の運用）に規定する余裕金の運用のために締結される日本私立学校振興・共済事業団法施行令（平成九年政令第三百五十四号）第十六条第三号（余裕金の運用）に規定する生命保険に係る契約
art-3/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-1
a contract relating to life insurance prescribed in Article 16, item (iii) (Investment of Surplus Funds) of the Order for Enforcement of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Cabinet Order No. 354 of 1997) that is concluded for the investment of surplus funds prescribed in Article 39 (Investment of Surplus Funds) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997);
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**二** 独立行政法人農業者年金基金法（平成十四年法律第百二十七号）第四十三条（年金給付等準備金の運用）に規定する年金給付等準備金の運用のために締結される独立行政法人農業者年金基金法施行令（平成十五年政令第三百四十三号）第九条第一項第四号（年金給付等準備金の運用）に規定する生命保険に係る契約
art-3/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-2
a contract relating to life insurance prescribed in Article 9, paragraph (1), item (iv) (Investment of Reserve Funds for Pension Benefits, etc.) of the Order for Enforcement of the Act on the Farmers Pension Fund, Independent Administrative Agency (Cabinet Order No. 343 of 2003) that is concluded for the investment of reserve funds for pension benefits, etc. prescribed in Article 43 (Investment of Reserve Funds for Pension Benefits, etc.) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002);
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**三** 国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項（基金の業務）又は第百三十七条の十五第四項（連合会の業務）の規定により締結される保険の契約
art-3/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-3
a contract of insurance concluded pursuant to Article 128, paragraph (3) (Operations of a National Pension Fund) or Article 137-15, paragraph (4) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959);
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**四** 確定拠出年金法（平成十三年法律第八十八号）第二十五条第四項（運用の指図）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）の規定により締結される同法第二十三条第一項第四号又は第五号（運用の方法の選定及び提示）に規定する生命保険又は損害保険に係る契約
art-3/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-4
a contract concluded pursuant to Article 25, paragraph (4) (Instructions on Investment) of the Defined Contribution Pension Act (Act No. 88 of 2001) (including where applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Pertaining to Corporate-Type Pension Plans) of that Act) that relates to life insurance or non-life insurance prescribed in Article 23, paragraph (1), item (iv) or (v) (Selection and Presentation of Investment Methods) of that Act;
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**五** 中小企業退職金共済法（昭和三十四年法律第百六十号）第七十七条（余裕金の運用の特例）に規定する余裕金の運用のために締結される同条第一項第五号に規定する生命保険に係る契約
art-3/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-1/item-5
a contract that is concluded for the investment of surplus funds prescribed in Article 77 (Special Provisions on Investment of Surplus Funds) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959) and that relates to life insurance prescribed in paragraph (1), item (v) of that Article.
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**第二項** 令第十条第三項第十三号に規定する財務省令で定める契約は、次に掲げる契約とする。
art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-2
The contracts specified by Ministry of Finance Order prescribed in Article 10, paragraph (3), item (xiii) of the Order are the following contracts:
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**一** 独立行政法人農業者年金基金法第四十三条に規定する年金給付等準備金の運用のために締結される独立行政法人農業者年金基金法施行令第九条第一項第四号に規定する生命共済に係る契約
art-3/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-2/item-1
a contract relating to life mutual aid prescribed in Article 9, paragraph (1), item (iv) of the Order for Enforcement of the Act on the Farmers Pension Fund, Independent Administrative Agency that is concluded for the investment of reserve funds for pension benefits, etc. prescribed in Article 43 of the Act on the Farmers Pension Fund, Independent Administrative Agency;
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**二** 国民年金法第百二十八条第三項又は第百三十七条の十五第四項の規定により締結される共済の契約
art-3/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-2/item-2
a contract of mutual aid concluded pursuant to Article 128, paragraph (3) or Article 137-15, paragraph (4) of the National Pension Act;
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**三** 確定拠出年金法第二十五条第四項（同法第七十三条において準用する場合を含む。）の規定により締結される同法第二十三条第一項第四号に規定する生命共済に係る契約
art-3/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3/par-2/item-3
a contract concluded pursuant to Article 25, paragraph (4) of the Defined Contribution Pension Act (including where applied mutatis mutandis pursuant to Article 73 of that Act) that relates to life mutual aid prescribed in Article 23, paragraph (1), item (iv) of that Act.
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### 第三条の二（独立行政法人等の情報の公開に係る役務の提供に類するものの範囲） — Scope of Things Similar to the Provision of Services Pertaining to Disclosure of Information by Incorporated Administrative Agencies, etc.
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art-3-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3-2
**第一項** 令第十二条第二項第四号に規定する財務省令で定めるものは、個人情報の保護に関する法律（平成十五年法律第五十七号）第八十九条第四項（手数料）に規定する手数料又は同法第百十九条第五項（手数料）に規定する利用料を対価とする役務の提供とする。
art-3-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3-2/par-1
The things specified by Ministry of Finance Order prescribed in Article 12, paragraph (2), item (iv) of the Order are the provision of services for which the fee prescribed in Article 89, paragraph (4) (Fees) of the Act on the Protection of Personal Information (Act No. 57 of 2003) or the usage fee prescribed in Article 119, paragraph (5) (Fees) of that Act is the consideration.
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### 第四条（各種学校等における教育に関する要件） — Requirements for Education at Miscellaneous Schools, etc.
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art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-4
**第一項** 令第十五条及び第十六条に規定する財務省令で定める要件は、次に掲げる要件とする。
art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-4/par-1
The requirements specified by Ministry of Finance Order prescribed in Articles 15 and 16 of the Order are the following requirements:
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**一** 施設（教員数を含む。）が同時に授業を受ける生徒数に比し十分であると認められること。
art-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-4/par-1/item-1
that the facilities (including the number of teachers) are found to be sufficient in relation to the number of students who receive classes at the same time;
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**二** 授業が年二回（令第十六条第一号に掲げる施設にあつては、年四回）を超えない一定の時期に開始され、かつ、その終期が明確に定められていること。
art-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-4/par-1/item-2
that classes begin at fixed times not exceeding twice a year (four times a year, in the case of a facility listed in Article 16, item (i) of the Order), and that the end of the classes is clearly specified;
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**三** 生徒について学年又は学期ごとにその成績の評価が行われ、その結果が成績考査に関する表簿その他の書類に登載されていること。
art-4/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-4/par-1/item-3
that an evaluation of students' grades is made for each school year or term, and the results are entered in registers or other documents relating to the examination of grades;
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**四** 生徒について所定の技術を修得したかどうかの成績の評価が行われ、その評価に基づいて卒業証書又は修了証書が授与されていること。
art-4/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-4/par-1/item-4
that an evaluation of grades as to whether students have acquired the prescribed skills is made, and graduation certificates or completion certificates are awarded on the basis of that evaluation.
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### 第五条（輸出取引等の証明） — Proof of Export Transactions, etc.
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art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5
**第一項** 法第七条第二項に規定する財務省令で定めるところにより証明がされたものは、同条第一項に規定する課税資産の譲渡等のうち同項各号に掲げる資産の譲渡等に該当するものを行つた事業者が、当該課税資産の譲渡等につき、次の各号に掲げる場合の区分に応じ当該各号に定める書類又は帳簿を整理し、当該課税資産の譲渡等を行つた日の属する課税期間の末日の翌日から二月（清算中の法人（人格のない社団等を含む。以下同じ。）について残余財産が確定した場合には一月とする。第三項において同じ。）を経過した日から七年間、これを納税地又はその取引に係る事務所、事業所その他これらに準ずるもの（第一号イにおいて「事務所等」という。）の所在地に保存することにより証明がされたものとする。
art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1
Those for which proof has been made as specified by Ministry of Finance Order prescribed in Article 7, paragraph (2) of the Act are those for which a business operator that has made a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article that falls under a transfer, etc. of assets listed in the items of that paragraph has made proof, with respect to that taxable transfer, etc. of assets, by organizing the documents or books prescribed in each of the following items in accordance with the category of cases listed in that item, and retaining them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which the taxable transfer, etc. of assets was made (one month, where the residual assets of a corporation in liquidation (including an association or foundation without legal personality; the same applies hereinafter) have been determined; the same applies in paragraph (3)), at the place for tax payment or at the location of the office, place of business or other similar place related to the transaction (referred to as "office or similar place" in item (i), (a)).
machine translation, not official
**一** 法第七条第一項第一号に掲げる輸出として行われる資産の譲渡又は貸付け（船舶及び航空機の貸付けを除く。）である場合（次号及び第三号に掲げる場合を除く。） 当該資産の輸出に係る税関長から交付を受ける輸出の許可（関税法（昭和二十九年法律第六十一号）第六十七条（輸出又は輸入の許可）に規定する輸出の許可をいう。）若しくは積込みの承認（同法第二十三条第二項（船用品又は機用品の積込み等）の規定により同項に規定する船舶又は航空機（本邦の船舶又は航空機を除く。）に当該資産を積み込むことについての同項の承認をいう。）があつたことを証する書類又は当該資産の輸出の事実を当該税関長が証明した書類で、次に掲げる事項が記載された書類（当該資産の譲渡又は貸付けに係る対価を、現金により、又はその相手方が支払つた事実が明らかでない方法により受領する場合（以下この項において「現金等により受領する場合」という。）には、当該書類及び当該資産の仕向国における輸入に係る法第三十条第九項第五号に掲げる書類に相当する書類として国税庁長官が指定するもの（以下この項において「指定書類」という。））
art-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
In the case of a transfer or lending of assets made as an export listed in Article 7, paragraph (1), item (i) of the Act (excluding the lending of vessels and aircraft) (excluding the cases listed in the following item and item (iii)): a document, issued by the director-general of the customs house for the export of the assets, certifying that an export permission (meaning the export permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act (Act No. 61 of 1954)) or loading approval (meaning the approval, under Article 23, paragraph (2) (Loading of Ship's Stores or Aircraft Stores, etc.) of that Act, for loading the assets onto a vessel or aircraft prescribed in that paragraph (excluding a Japanese vessel or aircraft)) has been granted, or a document by which that director-general of the customs house has certified the fact of the export of the assets, being a document stating the following matters (in a case where the consideration for the transfer or lending of the assets is received in cash or by a method by which it is not clear that the counterparty paid it (hereinafter in this paragraph referred to as a "case of receipt in cash, etc."), that document and the document designated by the Commissioner of the National Tax Agency as equivalent to the document listed in Article 30, paragraph (9), item (v) of the Act relating to the import of the assets in the country of destination of the assets (hereinafter in this paragraph referred to as the "designated document")):
machine translation, not official
**イ** 当該資産を輸出した事業者の氏名又は名称及び住所若しくは居所又は事務所等の所在地（以下この項において「住所等」という。）
art-5/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-1
the name of the business operator that exported the assets and its address or residence, or the location of its office or similar place (hereinafter in this paragraph referred to as "address, etc.");
machine translation, not official
**ロ** 当該資産の輸出の年月日
art-5/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-2
the date of the export of the assets;
machine translation, not official
**ハ** 当該資産の品名並びに品名ごとの数量及び価額
art-5/par-1/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-3
the product name of the assets and the quantity and value for each product name;
machine translation, not official
**ニ** 当該資産の仕向地
art-5/par-1/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-4
the destination of the assets;
machine translation, not official
**二** 法第七条第一項第一号に掲げる輸出として行われる資産の譲渡又は貸付けで郵便物（関税法第七十六条第一項（郵便物の輸出入の簡易手続）に規定する郵便物に限る。以下この号において同じ。）として当該資産を輸出した場合（次号に掲げる場合を除く。） 次に掲げる郵便物の種類の区分に応じそれぞれ次に定める書類（当該資産の譲渡又は貸付けに係る対価を現金等により受領する場合には、当該書類及び当該資産の仕向国における輸入に係る指定書類）
art-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
In the case of a transfer or lending of assets made as an export listed in Article 7, paragraph (1), item (i) of the Act where the assets have been exported as postal items (limited to postal items prescribed in Article 76, paragraph (1) (Simplified Procedures for Export and Import of Postal Items) of the Customs Act; the same applies hereinafter in this item) (excluding the case listed in the following item): the documents prescribed in the following, according to the following categories of postal items (in a case of receipt in cash, etc. of the consideration for the transfer or lending of the assets, those documents and the designated document relating to the import of the assets in the country of destination of the assets):
machine translation, not official
**イ** 万国郵便条約第一条に規定する小包郵便物又はＥＭＳ郵便物（イにおいて「小包郵便物等」という。） 日本郵便株式会社から交付を受けた当該小包郵便物等の引受けを証する書類及び当該小包郵便物等に貼り付け、又は添付した書類（前号イ及びハに掲げる事項、当該小包郵便物等の受取人の氏名又は名称及び住所等並びに日本郵便株式会社による当該小包郵便物等の引受けの年月日が記載されているものに限る。）の写し
art-5/par-1/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2/sub-1
a parcel post item or EMS postal item prescribed in Article 1 of the Universal Postal Convention (referred to as a "parcel post item, etc." in (a)): a document certifying the acceptance of the parcel post item, etc. issued by Japan Post Co., Ltd., and a copy of the document affixed or attached to the parcel post item, etc. (limited to one stating the matters listed in (a) and (c) of the preceding item, the name and address, etc. of the addressee of the parcel post item, etc., and the date on which Japan Post Co., Ltd. accepted the parcel post item, etc.);
machine translation, not official
**ロ** 万国郵便条約第一条に規定する通常郵便物 日本郵便株式会社から交付を受けた当該通常郵便物の引受けを証する書類で前号ハに掲げる記載事項に係る追記をしたもの
art-5/par-1/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2/sub-2
an ordinary postal item prescribed in Article 1 of the Universal Postal Convention: a document certifying the acceptance of the ordinary postal item issued by Japan Post Co., Ltd., to which additional entries have been made regarding the matters listed in (c) of the preceding item;
machine translation, not official
**三** 法第七条第一項第一号に規定する輸出として行われる資産の譲渡で当該資産の譲渡の相手方と国際第二種貨物利用運送事業者（貨物利用運送事業法（平成元年法律第八十二号）第二十条（許可）又は第四十五条第一項（許可）の規定による許可を受けて同法第六条第一項第五号（登録の拒否）に規定する国際貨物運送に係る同法第二条第八項（定義）に規定する第二種貨物利用運送事業を経営する者をいう。以下この号において同じ。）との間において当該資産の輸出に係る運送契約が締結されるものである場合（当該資産の譲渡が販売場において行われるものであつて、その譲渡の際、その場で当該国際第二種貨物利用運送事業者（その代理人を含む。）に当該資産を引き渡す場合に限る。） 当該運送契約に係る契約書その他の書類で次に掲げる事項が記載された書類（当該資産の譲渡に係る対価を現金等により受領する場合には、当該書類及び当該資産の仕向国における輸入に係る指定書類）
art-5/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
In the case of a transfer of assets made as an export prescribed in Article 7, paragraph (1), item (i) of the Act where a contract of carriage for the export of the assets is concluded between the counterparty to the transfer of the assets and an international type II consigned freight forwarder (meaning a person who, having obtained permission under Article 20 (Permission) or Article 45, paragraph (1) (Permission) of the Consigned Freight Forwarding Business Act (Act No. 82 of 1989), operates the type II consigned freight forwarding business prescribed in Article 2, paragraph (8) (Definitions) of that Act relating to the international freight transport prescribed in Article 6, paragraph (1), item (v) (Refusal of Registration) of that Act; the same applies hereinafter in this item) (limited to a case where the transfer of the assets is made at a sales outlet and, at the time of the transfer, the assets are delivered on the spot to the international type II consigned freight forwarder (including its agent)): a contract or other document relating to the contract of carriage that states the following matters (in a case of receipt in cash, etc. of the consideration for the transfer of the assets, that document and the designated document relating to the import of the assets in the country of destination of the assets):
machine translation, not official
**イ** 当該相手方の氏名又は名称
art-5/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-1
the name of the counterparty;
machine translation, not official
**ロ** 当該運送契約を締結した年月日
art-5/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-2
the date on which the contract of carriage was concluded;
machine translation, not official
**ハ** 当該資産の品名並びに品名ごとの数量及び価額
art-5/par-1/item-3/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-3
the product name of the assets and the quantity and value for each product name;
machine translation, not official
**ニ** 当該資産の仕向地
art-5/par-1/item-3/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-4
the destination of the assets;
machine translation, not official
**ホ** 当該国際第二種貨物利用運送事業者の氏名又は名称及び住所等
art-5/par-1/item-3/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-5
the name and address, etc. of the international type II consigned freight forwarder;
machine translation, not official
**四** 法第七条第一項第三号に掲げる輸送若しくは通信又は令第十七条第二項第五号に掲げる郵便若しくは信書便である場合 これらの役務の提供をした事業者が次に掲げる事項を記載した帳簿又は書類
art-5/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4
In the case of transport or communications listed in Article 7, paragraph (1), item (iii) of the Act, or postal service or correspondence delivery listed in Article 17, paragraph (2), item (v) of the Order: a book or document in which the business operator that made that provision of services has stated the following matters:
machine translation, not official
**イ** 当該役務の提供をした年月日（課税期間の範囲内で一定の期間内に行つた役務の提供につきまとめて当該帳簿又は書類を作成する場合には、当該一定の期間）
art-5/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4/sub-1
the date of the provision of the services (where the book or document is prepared collectively for the provision of services made within a fixed period within the scope of a taxable period, that fixed period);
machine translation, not official
**ロ** 当該提供した役務の内容
art-5/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4/sub-2
the content of the services provided;
machine translation, not official
**ハ** 当該役務の提供の対価の額
art-5/par-1/item-4/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4/sub-3
the amount of consideration for that provision of services;
machine translation, not official
**ニ** 当該役務の提供の相手方の氏名又は名称及び住所等
art-5/par-1/item-4/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4/sub-4
the name and address, etc. of the counterparty to that provision of services;
machine translation, not official
**五** 法第七条第一項各号に掲げる資産の譲渡等のうち、前各号に規定する資産の譲渡等以外の資産の譲渡等である場合 当該資産の譲渡等を行つた相手方との契約書その他の書類で次に掲げる事項が記載されているもの
art-5/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5
In the case of a transfer, etc. of assets, among those listed in the items of Article 7, paragraph (1) of the Act, other than the transfer, etc. of assets prescribed in the preceding items: a contract or other document with the counterparty to whom the transfer, etc. of assets was made, stating the following matters:
machine translation, not official
**イ** 当該資産の譲渡等を行つた事業者の氏名又は名称及び当該事業者のその取引に係る住所等（当該資産の譲渡等が令第六条第二項第五号に掲げる役務の提供である場合には、同号に定める場所を含む。）
art-5/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-1
the name of the business operator that made the transfer, etc. of assets and that business operator's address, etc. relating to the transaction (including, where the transfer, etc. of assets is the provision of services listed in Article 6, paragraph (2), item (v) of the Order, the place specified in that item);
machine translation, not official
**ロ** 当該資産の譲渡等を行つた年月日
art-5/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-2
the date on which the transfer, etc. of assets was made;
machine translation, not official
**ハ** 当該資産の譲渡等に係る資産又は役務の内容
art-5/par-1/item-5/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-3
the content of the assets or services relating to the transfer, etc. of assets;
machine translation, not official
**ニ** 当該資産の譲渡等の対価の額
art-5/par-1/item-5/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-4
the amount of consideration for the transfer, etc. of assets;
machine translation, not official
**ホ** 当該資産の譲渡等の相手方の氏名又は名称及び当該相手方のその取引に係る住所等
art-5/par-1/item-5/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-5
the name of the counterparty to the transfer, etc. of assets and that counterparty's address, etc. relating to the transaction.
machine translation, not official
**第二項** 事業者が法第七条第一項第三号に掲げる旅客の輸送若しくは通信又は令第十七条第二項第五号に掲げる郵便若しくは信書便の役務の提供をした場合において、前項第四号ニに掲げる事項を記載することが困難であるときは、同号ニに掲げる事項については、同号の規定にかかわらず、その記載を省略することができる。
art-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-2
Where a business operator has made the provision of services of transport of passengers or communications listed in Article 7, paragraph (1), item (iii) of the Act, or of postal service or correspondence delivery listed in Article 17, paragraph (2), item (v) of the Order, and it is difficult to state the matters listed in item (iv), (d) of the preceding paragraph, the statement of the matters listed in (d) of that item may be omitted, notwithstanding that item.
machine translation, not official
**第三項** 第一項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における同項の規定による保存は、財務大臣の定める方法によることができる。
art-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-3
The retention under the provisions of paragraph (1) in the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in that paragraph may be made by a method specified by the Minister of Finance.
machine translation, not official
**第四項** 第一項各号に定める書類には、これらの書類に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。次項及び第六項において同じ。）を含むものとする。
art-5/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-4
The documents prescribed in the items of paragraph (1) are to include electronic or magnetic records pertaining to those documents (meaning the electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in the following paragraph and paragraph (6)).
machine translation, not official
**第五項** 第一項の規定により前項に規定する電磁的記録を保存する事業者は、当該電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則（平成十年大蔵省令第四十三号）第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存するものとする。
art-5/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-5
A business operator that retains the electronic or magnetic records prescribed in the preceding paragraph pursuant to the provisions of paragraph (1) is to retain those electronic or magnetic records by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Ministry of Finance Order No. 43 of 1998), and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
machine translation, not official
**第六項** 第一項及び前項の規定にかかわらず、これらの規定により第四項に規定する電磁的記録を保存する事業者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、第一項の規定により保存すべき場所に、同項の規定により保存すべき期間、整理して保存しなければならない。
art-5/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-6
Notwithstanding the provisions of paragraph (1) and the preceding paragraph, a business operator that retains the electronic or magnetic records prescribed in paragraph (4) pursuant to those provisions may use the method of retaining a document prepared by outputting those electronic or magnetic records (limited to a document output in an orderly format and in a clear condition). In this case, the business operator must organize and retain that document at the place at which it is to be retained pursuant to the provisions of paragraph (1), for the period for which it is to be retained pursuant to the provisions of that paragraph.
machine translation, not official
### 第六条（免税対象物品から除かれる物品の範囲） — Scope of Articles Excluded from Tax-Exempt Goods
caption: machine translation, not official
art-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6
**第一項** 法第八条第一項に規定する財務省令で定める物品は、金及び白金の地金並びに金貨及び白金貨とする。
art-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6/par-1
The articles specified by Ministry of Finance Order prescribed in Article 8, paragraph (1) of the Act are gold and platinum bullion and gold and platinum coins.
machine translation, not official
### 第六条の二（日本国籍を有する免税購入対象者の確認書類等） — Documents for Confirming Persons Eligible for Tax-Free Purchase Who Hold Japanese Nationality, etc.
caption: machine translation, not official
art-6-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2
**第一項** 令第十八条第一項第一号に規定する財務省令で定める書類は、その者が最後に入国した日までに国内以外の地域に引き続き二年以上住所又は居所を有することにつき確認ができる次に掲げる書類（第二号及び第三号に掲げる書類にあつては、同日から起算して六月前の日以後に作成されたものに限る。）のいずれかとする。
art-6-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-1
The documents specified by Ministry of Finance Order prescribed in Article 18, paragraph (1), item (i) of the Order are any of the following documents by which it can be confirmed that the person has had an address or residence continuously for two years or more in a region outside Japan up to the day on which the person last entered Japan (limited, for the documents listed in item (ii) and item (iii), to those prepared on or after the day six months before that day, counting from that day):
machine translation, not official
**一** 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第七項（定義）に規定する個人番号カード（同項第三号に規定する転出の予定年月日が記載されたものに限る。）
art-6-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-1
an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (limited to one on which the scheduled date of moving out prescribed in item (iii) of that paragraph is stated);
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**二** 領事官（領事官の職務を行う大使館若しくは公使館の長又はその事務を代理する者を含む。）の在留証明
art-6-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-2
a certificate of residence issued by a consular officer (including the head of an embassy or legation that performs the duties of a consular officer, or a person who acts on behalf of that head in those affairs);
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**三** 戸籍の附票の写し
art-6-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-3
a copy of the annex to the family register.
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**第二項** 令第十八条第二項第一号に規定する旅券等に係る情報は、旅券等（同号に規定する旅券等をいう。第二号において同じ。）に記載された事項のうち、次に掲げる事項とする。
art-6-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-2
The information relating to a passport, etc. prescribed in Article 18, paragraph (2), item (i) of the Order is, among the matters stated in the passport, etc. (meaning the passport, etc. prescribed in that item; the same applies in item (ii)), the following matters:
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**一** 氏名、国籍、生年月日、在留資格及び上陸年月日
art-6-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-2/item-1
name, nationality, date of birth, status of residence, and date of landing;
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**二** 旅券等の種類及び旅券の番号
art-6-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-2/item-2
the type of the passport, etc. and the passport number.
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**第三項** 令第十八条第二項第二号に規定する書類に記載された情報は、当該書類に記載された事項のうち、当該書類の名称及び当該書類に記載された国内以外の地域に住所又は居所を有することとなつた年月日に関する事項とする。
art-6-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-3
The information stated in the document prescribed in Article 18, paragraph (2), item (ii) of the Order is, among the matters stated in that document, the matters relating to the name of the document and to the date, stated in the document, on which the person came to have an address or residence in a region outside Japan.
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### 第六条の三（輸出物品販売場における購入者への説明事項） — Matters to Be Explained to Purchasers at Tax-Free Shops
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art-6-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-3
**第一項** 令第十八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。
art-6-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-3/par-1
The matters specified by Ministry of Finance Order prescribed in Article 18, paragraph (3) of the Order are the following matters:
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**一** 法第八条第一項の規定による税関長の確認は、免税対象物品（同項に規定する免税対象物品をいう。以下第十条までにおいて同じ。）を購入した日から九十日以内に本邦から出国する際の出港地を所轄する税関長に対してその所持する旅券を提示し、又は当該旅券に係る情報を提供して受けるものである旨及び免税購入対象者（同項に規定する免税購入対象者をいう。第八条第五項及び第九条第七項において同じ。）は、当該税関長の求めに応じて当該免税対象物品を提示できるようにしなければならない旨
art-6-3/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-3/par-1/item-1
that the confirmation by the director-general of the customs house under the provisions of Article 8, paragraph (1) of the Act is received by presenting one's passport, or providing information relating to that passport, to the director-general of the customs house having jurisdiction over the port of departure when leaving Japan, within 90 days from the day on which one purchased the tax-exempt goods (meaning the tax-exempt goods prescribed in that paragraph; the same applies hereinafter through Article 10), and that a person eligible for tax-free purchase (meaning the person eligible for tax-free purchase prescribed in that paragraph; the same applies in Article 8, paragraph (5) and Article 9, paragraph (7)) must be prepared to present those tax-exempt goods at the request of that director-general of the customs house;
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**二** 法第八条第一項の規定による税関長の確認を受けた免税対象物品を遅滞なく輸出しなければならない旨及びそれを輸出しなかつた場合には当該免税対象物品の譲渡につき同項の規定により免除された消費税額（当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含む。）に相当する額を徴収され、かつ、法第六十五条（第一号に係る部分に限る。）の規定により刑罰が科されることがある旨
art-6-3/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-3/par-1/item-2
that tax-exempt goods that have received the confirmation by the director-general of the customs house under the provisions of Article 8, paragraph (1) of the Act must be exported without delay, and that, if they are not exported, an amount equivalent to the amount of consumption tax exempted under the provisions of that paragraph for the transfer of those tax-exempt goods (including the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base) may be collected, and a penalty may be imposed pursuant to the provisions of Article 65 of the Act (limited to the part pertaining to item (i)).
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### 第六条の四（購入記録情報の提供方法等） — Method of Providing Purchase Record Information, etc.
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art-6-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4
**第一項** 令第十八条第六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。
art-6-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1
The matters specified by Ministry of Finance Order prescribed in Article 18, paragraph (6) of the Order are the following matters:
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**一** 当該免税対象物品を譲渡する輸出物品販売場（法第八条第七項に規定する輸出物品販売場（同条第九項の規定により輸出物品販売場とみなされるものを含む。）をいう。以下この条及び第九条において同じ。）を経営する事業者が令第十八条第二項各号の規定により提供を受けた第六条の二第二項各号に掲げる事項及び同条第三項に規定する事項
art-6-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-1
the matters listed in the items of Article 6-2, paragraph (2) and the matters prescribed in paragraph (3) of that Article that the business operator operating the tax-free shop that transfers those tax-exempt goods (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act (including a shop deemed to be a tax-free shop pursuant to the provisions of paragraph (9) of that Article); the same applies hereinafter in this Article and Article 9) has received pursuant to the provisions of the items of Article 18, paragraph (2) of the Order;
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**二** 当該輸出物品販売場を経営する事業者の氏名又は名称及び納税地並びに当該輸出物品販売場の名称（当該輸出物品販売場が自動販売機型輸出物品販売場（令第十八条の二第二項第二号に規定する自動販売機型輸出物品販売場をいう。以下第十条までにおいて同じ。）である場合には、その自動販売機を識別するための情報）、所在地及び次条第三項の規定により通知を受けた識別符号（当該輸出物品販売場が臨時販売場（令第十八条の五第一項に規定する臨時販売場をいう。第十条において同じ。）である場合には、第十条第二項の規定により通知を受けた識別符号）
art-6-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-2
the name and place for tax payment of the business operator operating that tax-free shop, and the name of that tax-free shop (where that tax-free shop is a vending-machine-type tax-free shop (meaning the vending-machine-type tax-free shop prescribed in Article 18-2, paragraph (2), item (ii) of the Order; the same applies hereinafter through Article 10), the information for identifying the vending machine), its location, and the identification code notified pursuant to the provisions of paragraph (3) of the following Article (where that tax-free shop is a temporary sales outlet (meaning the temporary sales outlet prescribed in Article 18-5, paragraph (1) of the Order; the same applies in Article 10), the identification code notified pursuant to the provisions of Article 10, paragraph (2));
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**三** 当該免税対象物品の譲渡の年月日
art-6-4/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-3
the date of the transfer of those tax-exempt goods;
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**四** 当該免税対象物品の品名、品名ごとの数量及び法第二十八条第一項に規定する対価の額（以下この号及び次号において「税抜価額」という。）並びに当該免税対象物品の税抜価額の合計額
art-6-4/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-4
the product name of those tax-exempt goods, the quantity for each product name, and the amount of consideration prescribed in Article 28, paragraph (1) of the Act (hereinafter in this item and the following item referred to as "price before tax"), and the total price before tax of those tax-exempt goods;
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**五** 当該免税対象物品の税抜価額が一の取引の単位（通常一組又は一式をもつて取引の単位とされるものにあつては、一組又は一式）につき百万円以上である場合には、当該免税対象物品に係る固有の番号、特徴その他の法第八条第一項の税関長の確認において当該免税対象物品を特定するに足りる事項
art-6-4/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-5
where the price before tax of those tax-exempt goods is 1,000,000 yen or more per unit of transaction (for goods ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set), the unique number, features, or other matters of those tax-exempt goods sufficient to identify them in the confirmation by the director-general of the customs house under Article 8, paragraph (1) of the Act;
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**六** 当該免税対象物品の譲渡が軽減対象課税資産の譲渡等に該当する場合には、その旨
art-6-4/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-6
where the transfer of those tax-exempt goods falls under a taxable transfer, etc. of assets subject to the reduced rate, that fact;
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**七** 令第十八条の三第八項の規定の適用がある場合には、その旨
art-6-4/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-7
where the provisions of Article 18-3, paragraph (8) of the Order apply, that fact.
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**第二項** 令第十八条第七項に規定する財務省令で定める方法は、国税庁及び税関の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）と電気通信回線を通じて通信できる機能を備えた電子計算機から、同条第八項に規定する国税庁長官の定める方法により輸出物品販売場を経営する事業者の氏名又は名称を明らかにして購入記録情報（法第八条第二項に規定する購入記録情報をいう。以下この条及び第九条において同じ。）を送信する方法とする。
art-6-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-2
The method specified by Ministry of Finance Order prescribed in Article 18, paragraph (7) of the Order is the method of transmitting purchase record information (meaning the purchase record information prescribed in Article 8, paragraph (2) of the Act; the same applies hereinafter in this Article and Article 9), making clear the name of the business operator operating the tax-free shop, by the method determined by the Commissioner of the National Tax Agency prescribed in Article 18, paragraph (8) of the Order, from a computer equipped with a function of communicating through a telecommunications line with the computers used by the National Tax Agency and customs (including input/output devices; the same applies hereinafter in this paragraph).
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**第三項** 前項に規定する方法により購入記録情報を提供する場合における当該購入記録情報の提供に関するファイル形式については、国税庁長官が定める。
art-6-4/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-3
Where purchase record information is provided by the method prescribed in the preceding paragraph, the file format for the provision of purchase record information in that case is to be determined by the Commissioner of the National Tax Agency.
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**第四項** 前二項に定めるもののほか、令第十八条第七項に規定する電子情報処理組織の使用に係る手続に関し必要な事項及び手続の細目については、別に定めるところによる。
art-6-4/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-4
In addition to what is provided for in the preceding two paragraphs, necessary matters and details of procedures relating to the procedures for using the electronic data processing system prescribed in Article 18, paragraph (7) of the Order are as provided for separately.
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**第五項** 令第十八条第十項に規定する財務省令で定める方法は、同項の購入記録情報及び税関確認情報（法第八条第三項に規定する税関確認情報をいう。次項及び第九条第七項において同じ。）を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存する方法とする。
art-6-4/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-5
The method specified by Ministry of Finance Order prescribed in Article 18, paragraph (10) of the Order is the method of retaining the purchase record information and the customs confirmation information (meaning the customs confirmation information prescribed in Article 8, paragraph (3) of the Act; the same applies in the following paragraph and Article 9, paragraph (7)) referred to in Article 18, paragraph (10) of the Order by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
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**第六項** 令第十八条第十項及び前項の規定にかかわらず、これらの規定により購入記録情報及び税関確認情報を保存する輸出物品販売場を経営する事業者は、当該購入記録情報及び当該税関確認情報を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、同条第十項の規定により保存すべき場所に、同項の規定により保存すべき期間、整理して保存しなければならない。
art-6-4/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-6
Notwithstanding the provisions of Article 18, paragraph (10) of the Order and the preceding paragraph, a business operator operating a tax-free shop that retains purchase record information and customs confirmation information pursuant to those provisions may use the method of retaining a document prepared by outputting that purchase record information and that customs confirmation information (limited to a document output in an orderly format and in a clear condition). In this case, the business operator must organize and retain that document at the place at which it is to be retained pursuant to the provisions of paragraph (10) of that Article, for the period for which it is to be retained pursuant to the provisions of that paragraph.
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### 第七条（輸出物品販売場の許可申請書の記載事項等） — Matters to Be Stated in the Written Application for Permission for a Tax-Free Shop, etc.
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art-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7
**第一項** 令第十八条の二第一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。
art-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1
The matters specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (1) of the Order are the following matters:
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**一** 申請者の氏名又は名称（代表者の氏名を含む。以下第十条までにおいて「氏名等」という。）、納税地及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。以下同じ。）（法人番号を有しない者にあつては、氏名等及び納税地）
art-7/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-1
the applicant's name (including the name of the representative; hereinafter through Article 10 referred to as "name, etc."), place for tax payment, and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) (for a person that has no corporate number, name, etc. and place for tax payment);
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**二** 申請者の電子メールアドレス
art-7/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-2
the applicant's e-mail address;
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**三** 当該許可を受けようとする販売場の所在地
art-7/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-3
the location of the sales outlet for which the applicant seeks to obtain that permission;
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**四** 次に掲げる輸出物品販売場（法第八条第七項に規定する輸出物品販売場をいう。以下この条において同じ。）の許可の区分に応じ、それぞれ次に定める事項
art-7/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-4
the matters specified respectively below, according to the following categories of permission for a tax-free shop (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act; the same applies hereinafter in this Article):
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**イ** 一般型輸出物品販売場（令第十八条の二第二項第一号に規定する一般型輸出物品販売場をいう。以下第十条までにおいて同じ。）の許可 当該販売場において譲渡する免税対象物品に係る免税販売手続（同号ロに規定する免税販売手続をいう。以下同条までにおいて同じ。）に係る事務を承認免税手続事業者（令第十八条の三第一項に規定する承認免税手続事業者をいう。以下第十条までにおいて同じ。）に委託して行わせる場合には、その旨並びに当該承認免税手続事業者の氏名又は名称及び納税地
art-7/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-4/sub-1
permission for a general-type tax-free shop (meaning the general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order; the same applies hereinafter through Article 10): where the work relating to the tax-free sale procedures (meaning the tax-free sale procedures prescribed in (b) of that item; the same applies hereinafter through that Article) for the tax-exempt goods to be transferred at that sales outlet is to be entrusted to an approved tax-free procedure business operator (meaning the approved tax-free procedure business operator prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter through Article 10), a statement to that effect, and the name and place for tax payment of that approved tax-free procedure business operator;
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**ロ** 自動販売機型輸出物品販売場の許可 当該販売場に設置する自動販売機を識別するための情報
art-7/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-4/sub-2
permission for a vending-machine-type tax-free shop: information for identifying the vending machine installed at that sales outlet;
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**五** 当該販売場に係る購入記録情報の提供等（令第十八条の二第二項第一号ロに規定する購入記録情報の提供等をいう。以下第十条までにおいて同じ。）に係る事務を承認送受信事業者（令第十八条の四第一項に規定する承認送受信事業者をいう。以下第十条までにおいて同じ。）に委託して行わせる場合には、その旨並びに当該承認送受信事業者の氏名又は名称及び第九条第三項の規定により通知を受けた識別符号
art-7/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-5
where the work relating to the provision, etc. of purchase record information (meaning the provision, etc. of purchase record information prescribed in Article 18-2, paragraph (2), item (i), (b) of the Order; the same applies hereinafter through Article 10) for that sales outlet is to be entrusted to an approved transmission business operator (meaning the approved transmission business operator prescribed in Article 18-4, paragraph (1) of the Order; the same applies hereinafter through Article 10), a statement to that effect, and the name of that approved transmission business operator and the identification code notified pursuant to the provisions of Article 9, paragraph (3);
machine translation, not official
**六** その他参考となるべき事項
art-7/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1/item-6
any other matters for reference.
machine translation, not official
**第二項** 令第十八条の二第一項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-7/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2
The documents specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (1) of the Order are the following documents:
machine translation, not official
**一** 当該販売場で行う法第八条第一項の規定の適用を受けるための事務の概要を記載した書類
art-7/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2/item-1
a document stating an outline of the work to be performed at that sales outlet in order to obtain the application of the provisions of Article 8, paragraph (1) of the Act;
machine translation, not official
**二** 当該販売場において譲渡する免税対象物品に係る免税販売手続に係る事務を承認免税手続事業者に委託して行わせる場合には、その委託に関する契約書の写し
art-7/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2/item-2
where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that sales outlet is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment;
machine translation, not official
**三** 購入記録情報の提供等に使用する情報システムに関する内容を記載した書類（購入記録情報の提供等に係る事務を承認送受信事業者に委託して行わせる場合には、その委託に関する契約書の写し）
art-7/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2/item-3
a document stating the content of the information system used for the provision, etc. of purchase record information (where the work relating to the provision, etc. of purchase record information is to be entrusted to an approved transmission business operator, a copy of the contract concerning the entrustment);
machine translation, not official
**四** その他参考となるべき書類
art-7/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-2/item-4
any other documents for reference.
machine translation, not official
**第三項** 税務署長は、法第八条第七項の許可をするときは、その許可に係る事業者に対し、その許可に係る輸出物品販売場の識別符号を通知する。
art-7/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-3
When the district director grants the permission under Article 8, paragraph (7) of the Act, the district director is to notify the business operator to which the permission relates of the identification code of the tax-free shop to which the permission relates.
machine translation, not official
**第四項** 輸出物品販売場を経営する事業者は、第一項各号に掲げる事項に変更があつたときは、遅滞なく（輸出物品販売場を移転する場合には、その移転する日の前日までに）、その旨及び次に掲げる事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-7/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4
A business operator operating a tax-free shop must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay (by the day before the day of relocation, in the case of relocating the tax-free shop) a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-7/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 変更の内容
art-7/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4/item-2
the content of the change;
machine translation, not official
**三** 当該輸出物品販売場の所在地（当該輸出物品販売場を移転する場合には、移転前及び移転後の所在地）
art-7/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4/item-3
the location of the tax-free shop (in the case of relocating the tax-free shop, the locations before and after the relocation);
machine translation, not official
**四** その他参考となるべき事項
art-7/par-4/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-4/item-4
any other matters for reference.
machine translation, not official
**第五項** 令第十八条の二第四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。
art-7/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-5
The matters specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (4) of the Order are the following matters:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-7/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-5/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 法第八条第一項の規定の適用を受けることをやめようとする輸出物品販売場の所在地
art-7/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-5/item-2
the location of the tax-free shop for which the notifier intends to cease to be subject to the application of the provisions of Article 8, paragraph (1) of the Act;
machine translation, not official
**三** その他参考となるべき事項
art-7/par-5/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-5/item-3
any other matters for reference.
machine translation, not official
### 第八条（承認免税手続事業者の承認申請書の記載事項等） — Matters to Be Stated in the Written Application for Approval as an Approved Tax-Free Procedure Business Operator, etc.
caption: machine translation, not official
art-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8
**第一項** 令第十八条の三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。
art-8/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-1
The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following matters:
machine translation, not official
**一** 申請者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-8/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-1/item-1
the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 設置しようとする免税手続カウンター（令第十八条の三第一項に規定する免税手続カウンターをいう。以下この条において同じ。）の所在地
art-8/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-1/item-2
the location of the tax-free procedure counter (meaning the tax-free procedure counter prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter in this Article) that the applicant intends to set up;
machine translation, not official
**三** その他参考となるべき事項
art-8/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-1/item-3
any other matters for reference.
machine translation, not official
**第二項** 令第十八条の三第三項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-8/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-2
The documents specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following documents:
machine translation, not official
**一** 設置しようとする免税手続カウンターで行う免税販売手続に係る事務の概要を記載した書類
art-8/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-2/item-1
a document stating an outline of the work relating to the tax-free sale procedures to be carried out at the tax-free procedure counter that the applicant intends to set up;
machine translation, not official
**二** その他参考となるべき書類
art-8/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-2/item-2
any other documents for reference.
machine translation, not official
**第三項** 承認免税手続事業者は、第一項各号に掲げる事項に変更があつたときは、遅滞なく（免税手続カウンターを移転する場合には、その移転する日の前日までに）、その旨及び次に掲げる事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-8/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-3
An approved tax-free procedure business operator must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay (by the day before the day of relocation, in the case of relocating a tax-free procedure counter) a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-8/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-3/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 変更の内容
art-8/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-3/item-2
the content of the change;
machine translation, not official
**三** 当該免税手続カウンターの所在地（当該免税手続カウンターを移転する場合には、移転前及び移転後の所在地）
art-8/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-3/item-3
the location of the tax-free procedure counter (in the case of relocating the tax-free procedure counter, the locations before and after the relocation);
machine translation, not official
**四** その他参考となるべき事項
art-8/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-3/item-4
any other matters for reference.
machine translation, not official
**第四項** 令第十八条の三第七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。
art-8/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-4
The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (7) of the Order are the following matters:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-8/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-4/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 廃止しようとする免税手続カウンターの所在地
art-8/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-4/item-2
the location of the tax-free procedure counter that the notifier intends to close down;
machine translation, not official
**三** その他参考となるべき事項
art-8/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-4/item-3
any other matters for reference.
machine translation, not official
**第五項** 承認免税手続事業者は、令第十八条の三第一項の規定により委託を受けて免税販売手続に係る事務を行う一般型輸出物品販売場の別に、免税購入対象者ごとの法第八条第一項の規定の適用に関する免税販売手続の記録及び令第十八条の三第八項の規定の適用に関する記録を作成して整理し、当該免税販売手続を行つた日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、これを納税地又は免税販売手続に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
art-8/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-5
An approved tax-free procedure business operator must, for each general-type tax-free shop for which it performs the work relating to tax-free sale procedures under entrustment pursuant to the provisions of Article 18-3, paragraph (1) of the Order, prepare and organize records of the tax-free sale procedures concerning the application of the provisions of Article 8, paragraph (1) of the Act for each person eligible for tax-free purchase and records concerning the application of the provisions of Article 18-3, paragraph (8) of the Order, and retain them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which those tax-free sale procedures were carried out (one month, where the residual assets of a corporation in liquidation have been determined), at the place for tax payment or at the location of the office, place of business or other similar place relating to the tax-free sale procedures.
machine translation, not official
### 第九条（承認送受信事業者の承認申請書の記載事項等） — Matters to Be Stated in the Written Application for Approval as an Approved Transmission Business Operator, etc.
caption: machine translation, not official
art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9
**第一項** 令第十八条の四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。
art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-1
The matters specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (3) of the Order are the following matters:
machine translation, not official
**一** 申請者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-9/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-1/item-1
the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 申請者の電子メールアドレス
art-9/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-1/item-2
the applicant's e-mail address;
machine translation, not official
**三** 購入記録情報の提供等に使用する情報システムの概要
art-9/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-1/item-3
an outline of the information system used for the provision, etc. of purchase record information;
machine translation, not official
**四** その他参考となるべき事項
art-9/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 令第十八条の四第三項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-9/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-2
The documents specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (3) of the Order are the following documents:
machine translation, not official
**一** 購入記録情報の提供等に係る事務の概要を記載した書類
art-9/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-2/item-1
a document stating an outline of the work relating to the provision, etc. of purchase record information;
machine translation, not official
**二** 購入記録情報の提供等に使用する情報システムに関する内容を記載した書類
art-9/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-2/item-2
a document stating the content of the information system used for the provision, etc. of purchase record information;
machine translation, not official
**三** その他参考となるべき書類
art-9/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-2/item-3
any other documents for reference.
machine translation, not official
**第三項** 税務署長は、令第十八条の四第二項の承認をするときは、その承認に係る事業者に対し、当該承認に係る識別符号を通知する。
art-9/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-3
When the district director grants the approval under Article 18-4, paragraph (2) of the Order, the district director is to notify the business operator to which the approval relates of the identification code pertaining to that approval.
machine translation, not official
**第四項** 承認送受信事業者は、令第十八条の四第一項の規定により委託を受けて事務を行う輸出物品販売場に係る法第八条第二項前段の規定による購入記録情報の提供を行う場合には、前項の規定により通知を受けた識別符号を併せて提供しなければならない。
art-9/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-4
Where an approved transmission business operator makes the provision of purchase record information pursuant to the provisions of Article 8, paragraph (2), first sentence of the Act for a tax-free shop for which it performs work under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, it must also provide the identification code notified pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第五項** 承認送受信事業者は、第一項各号に掲げる事項に変更があつたときは、遅滞なく、その旨及び次に掲げる事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-9/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-5
An approved transmission business operator must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-9/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-5/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 変更の内容
art-9/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-5/item-2
the content of the change;
machine translation, not official
**三** その他参考となるべき事項
art-9/par-5/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-5/item-3
any other matters for reference.
machine translation, not official
**第六項** 令第十八条の四第七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。
art-9/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-6
The matters specified by Ministry of Finance Order prescribed in Article 18-4, paragraph (7) of the Order are the following matters:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-9/par-6/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-6/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** その他参考となるべき事項
art-9/par-6/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-6/item-2
any other matters for reference.
machine translation, not official
**第七項** 承認送受信事業者は、令第十八条の四第一項の規定により委託を受けて事務を行う購入記録情報の提供等につき、免税購入対象者ごとに当該購入記録情報の提供等に関し記録を作成して整理し、輸出物品販売場を経営する事業者が当該免税購入対象者に対して譲渡した免税対象物品に係る法第八条第三項後段の規定による税関確認情報の受領をした日（税関確認情報の受領をしない場合にあつては、同条第二項前段の規定による購入記録情報の提供をした日）の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、これを納税地又は購入記録情報の提供等に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
art-9/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-7
An approved transmission business operator must, for the provision, etc. of purchase record information performed under entrustment pursuant to the provisions of Article 18-4, paragraph (1) of the Order, prepare and organize, for each person eligible for tax-free purchase, records relating to that provision, etc. of purchase record information, and retain them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which the business operator operating the tax-free shop received the customs confirmation information under the provisions of Article 8, paragraph (3), second sentence of the Act with respect to the tax-exempt goods transferred to that person eligible for tax-free purchase (where it does not receive customs confirmation information, the day on which it made the provision of purchase record information under the provisions of paragraph (2), first sentence of that Article) (one month, where the residual assets of a corporation in liquidation have been determined), at the place for tax payment or at the location of the office, place of business or other similar place relating to the provision, etc. of purchase record information.
machine translation, not official
### 第十条（臨時販売場を設置しようとする事業者に係る承認申請書の記載事項等） — Matters to Be Stated in the Written Application for Approval by a Business Operator Intending to Set Up a Temporary Sales Outlet, etc.
caption: machine translation, not official
art-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
**第一項** 令第十八条の五第一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。
art-10/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1
The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (1) of the Order are the following matters:
machine translation, not official
**一** 申請者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-10/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1/item-1
the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 申請者の電子メールアドレス
art-10/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1/item-2
the applicant's e-mail address;
machine translation, not official
**三** 設置を予定している臨時販売場の概要
art-10/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1/item-3
an outline of the temporary sales outlet that is planned to be set up;
machine translation, not official
**四** 当該臨時販売場に係る購入記録情報の提供等に係る事務を承認送受信事業者に委託して行わせる場合には、当該承認送受信事業者の氏名又は名称及び前条第三項の規定により通知を受けた識別符号
art-10/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1/item-4
where the work relating to the provision, etc. of purchase record information for that temporary sales outlet is to be entrusted to an approved transmission business operator, the name of that approved transmission business operator and the identification code notified pursuant to the provisions of paragraph (3) of the preceding Article;
machine translation, not official
**五** その他参考となるべき事項
art-10/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** 税務署長は、法第八条第十項の承認をするときは、その承認に係る事業者に対し、当該承認に係る識別符号を通知する。
art-10/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-2
When the district director grants the approval under Article 8, paragraph (10) of the Act, the district director is to notify the business operator to which the approval relates of the identification code pertaining to that approval.
machine translation, not official
**第三項** 法第八条第九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。
art-10/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-3
The matters specified by Ministry of Finance Order prescribed in Article 8, paragraph (9) of the Act are the following matters:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-10/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-3/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 当該臨時販売場の名称（当該臨時販売場が自動販売機型輸出物品販売場とみなされる臨時販売場である場合には、その自動販売機を識別するための情報。第五項第三号において同じ。）及び所在地
art-10/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-3/item-2
the name of that temporary sales outlet (where that temporary sales outlet is a temporary sales outlet deemed to be a vending-machine-type tax-free shop, the information for identifying the vending machine; the same applies in paragraph (5), item (iii)) and its location;
machine translation, not official
**三** 一般型輸出物品販売場とみなされる当該臨時販売場において譲渡する免税対象物品に係る免税販売手続に係る事務を承認免税手続事業者に委託して行わせる場合には、当該承認免税手続事業者の氏名又は名称及び納税地
art-10/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-3/item-3
where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, the name and place for tax payment of that approved tax-free procedure business operator;
machine translation, not official
**四** その他参考となるべき事項
art-10/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-3/item-4
any other matters for reference.
machine translation, not official
**第四項** 法第八条第九項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-10/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-4
The documents specified by Ministry of Finance Order prescribed in Article 8, paragraph (9) of the Act are the following documents:
machine translation, not official
**一** 前項第二号に規定する所在地に当該臨時販売場を設置することを証する書類
art-10/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-4/item-1
a document certifying that that temporary sales outlet will be set up at the location prescribed in item (ii) of the preceding paragraph;
machine translation, not official
**二** 一般型輸出物品販売場とみなされる当該臨時販売場において譲渡する免税対象物品に係る免税販売手続に係る事務を承認免税手続事業者に委託して行わせる場合には、その委託に関する契約書の写し
art-10/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-4/item-2
where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that temporary sales outlet, which is deemed to be a general-type tax-free shop, is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment;
machine translation, not official
**三** その他参考となるべき書類
art-10/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-4/item-3
any other documents for reference.
machine translation, not official
**第五項** 令第十八条の五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。
art-10/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-5
The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (5) of the Order are the following matters:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-10/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-5/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
machine translation, not official
**二** 変更の内容
art-10/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-5/item-2
the content of the change;
machine translation, not official
**三** 当該臨時販売場の名称及び所在地
art-10/par-5/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-5/item-3
the name and location of that temporary sales outlet;
machine translation, not official
**四** 当該臨時販売場に係る法第八条第九項の届出書に記載した当該臨時販売場を設置しようとする期間
art-10/par-5/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-5/item-4
the period during which the notifier intends to set up that temporary sales outlet, as stated in the written notification under Article 8, paragraph (9) of the Act relating to that temporary sales outlet;
machine translation, not official
**五** その他参考となるべき事項
art-10/par-5/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-5/item-5
any other matters for reference.
machine translation, not official
**第六項** 法第八条第十項の承認を受けた事業者は、第一項各号に掲げる事項に変更があつたときは、遅滞なく、その旨及び次に掲げる事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
art-10/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-6
A business operator that has obtained the approval under Article 8, paragraph (10) of the Act must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-10/par-6/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-6/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment);
machine translation, not official
**二** 変更の内容
art-10/par-6/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-6/item-2
the details of the change;
machine translation, not official
**三** その他参考となるべき事項
art-10/par-6/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-6/item-3
any other matters for reference.
machine translation, not official
**第七項** 令第十八条の五第六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。
art-10/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-7
The matters specified by Ministry of Finance Order prescribed in Article 18-5, paragraph (6) of the Order are the following:
machine translation, not official
**一** 届出者の氏名等、納税地及び法人番号（法人番号を有しない者にあつては、氏名等及び納税地）
art-10/par-7/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-7/item-1
the notifier's name, etc., place for tax payment, and corporate number (for a person who does not have a corporate number, the name, etc. and place for tax payment);
machine translation, not official
**二** その他参考となるべき事項
art-10/par-7/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-7/item-2
any other matters for reference.
machine translation, not official
### 第十一条（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — Matters to Be Stated in the Written Notification to the Effect That a Business Operator Will Not Be Subject to the Provisions on Exemption from Tax Liability for Small-Scale Business Operators, etc.
caption: machine translation, not official
art-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11
**第一項** 法第九条第四項に規定する届出書には、次に掲げる事項を記載しなければならない。
art-11/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1
The written notification prescribed in Article 9, paragraph (4) of the Act must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称（代表者の氏名を含む。以下この章において同じ。）、納税地（納税地と住所等（住所若しくは居所又は本店若しくは主たる事務所の所在地をいう。以下この章において同じ。）とが異なる場合には、納税地及び住所等。以下この号において同じ。）及び個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項（定義）に規定する個人番号をいう。以下同じ。）又は法人番号（個人番号及び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）
art-11/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-1
the notifier's name or title (including the name of the representative; the same applies hereinafter in this Chapter), place for tax payment (if the place for tax payment differs from the address, etc. (meaning the address or residence, or the location of the head office or principal office; the same applies hereinafter in this Chapter), the place for tax payment and the address, etc.; the same applies hereinafter in this item), and individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 届出者の行う事業の内容
art-11/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-2
the content of the business carried on by the notifier;
machine translation, not official
**三** 法第九条第四項に規定する翌課税期間の初日の年月日
art-11/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-3
the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
machine translation, not official
**四** 前号に規定する翌課税期間の基準期間における課税売上高（法第九条第一項に規定する基準期間における課税売上高をいう。以下この条において同じ。）
art-11/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-4
taxable sales in the base period for the following taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article);
machine translation, not official
**五** その他参考となるべき事項
art-11/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** 法第九条第五項に規定する同条第四項の規定の適用を受けることをやめようとする旨の届出書には、次に掲げる事項を記載しなければならない。
art-11/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2
The written notification prescribed in Article 9, paragraph (5) of the Act to the effect that the business operator intends to cease to be subject to the application of paragraph (4) of that Article must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称、納税地及び個人番号又は法人番号（個人番号及び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）
art-11/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-1
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 法第九条第四項に規定する翌課税期間の初日の年月日
art-11/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-2
the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
machine translation, not official
**三** 法第九条第八項に規定する課税期間の末日の翌日の年月日
art-11/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-3
the date following the last day of the taxable period prescribed in Article 9, paragraph (8) of the Act;
machine translation, not official
**四** 前号に規定する翌日の属する課税期間の基準期間における課税売上高
art-11/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-4
taxable sales in the base period for the taxable period to which the day prescribed in the preceding item belongs;
machine translation, not official
**五** その他参考となるべき事項
art-11/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-5
any other matters for reference.
machine translation, not official
**第三項** 法第九条第五項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。
art-11/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-3
The written notification prescribed in Article 9, paragraph (5) of the Act to the effect that the business has been discontinued must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称、納税地及び個人番号又は法人番号（個人番号及び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）
art-11/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-3/item-1
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 事業を廃止した年月日
art-11/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-3/item-2
the date on which the business was discontinued;
machine translation, not official
**三** その他参考となるべき事項
art-11/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-3/item-3
any other matters for reference.
machine translation, not official
**第四項** 令第二十条の二第三項に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。
art-11/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4
The matters specified by Ministry of Finance Order prescribed in Article 20-2, paragraph (3) of the Order are the matters specified in each of the following items in accordance with the categories set out in those items:
machine translation, not official
**一** 令第二十条の二第一項の承認を受けようとする事業者 次に掲げる事項
art-11/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1
a business operator seeking approval under Article 20-2, paragraph (1) of the Order: the following matters:
machine translation, not official
**イ** 申請者の氏名又は名称、納税地及び個人番号又は法人番号（個人番号及び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）
art-11/par-4/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1/sub-1
the applicant's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**ロ** 申請者の行う事業の内容
art-11/par-4/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1/sub-2
the content of the business carried on by the applicant;
machine translation, not official
**ハ** 法第九条第四項の規定の適用を受けようとする課税期間の基準期間における課税売上高
art-11/par-4/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1/sub-3
taxable sales in the base period for the taxable period to which the applicant seeks to have the provisions of Article 9, paragraph (4) of the Act apply;
machine translation, not official
**ニ** その他参考となるべき事項
art-11/par-4/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1/sub-4
any other matters for reference;
machine translation, not official
**二** 令第二十条の二第二項の承認を受けようとする事業者 次に掲げる事項
art-11/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2
a business operator seeking approval under Article 20-2, paragraph (2) of the Order: the following matters:
machine translation, not official
**イ** 申請者の氏名又は名称、納税地及び個人番号又は法人番号（個人番号及び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）
art-11/par-4/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2/sub-1
the applicant's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**ロ** 法第九条第四項に規定する翌課税期間の初日の年月日
art-11/par-4/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2/sub-2
the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;
machine translation, not official
**ハ** 法第九条第四項の規定の適用を受けることをやめようとする課税期間の基準期間における課税売上高
art-11/par-4/item-2/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2/sub-3
taxable sales in the base period for the taxable period to which the applicant seeks to cease to have the provisions of Article 9, paragraph (4) of the Act apply;
machine translation, not official
**ニ** その他参考となるべき事項
art-11/par-4/item-2/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2/sub-4
any other matters for reference.
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### 第十一条の二（特定期間における給与等の金額） — Amount of Salary or Other Wage in the Specified Period
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art-11-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-2
**第一項** 法第九条の二第三項に規定する給与等の金額に相当するものとして財務省令で定めるものは、所得税法施行規則（昭和四十年大蔵省令第十一号）第百条第一項第一号（給与等、退職手当等又は公的年金等の支払明細書）に規定する給与等の金額とする。
art-11-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-2/par-1
The amount specified by Ministry of Finance Order as corresponding to the amount of the salary or other wage prescribed in Article 9-2, paragraph (3) of the Act is the amount of the salary or other wage prescribed in Article 100, paragraph (1), item (i) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 1965).
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### 第十一条の三（金又は白金の地金に類するものの範囲） — Scope of Items Similar to Gold or Platinum Bullion
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art-11-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3
**第一項** 法第十二条の四第三項に規定する財務省令で定める資産は、次に掲げる資産とする。
art-11-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3/par-1
The assets specified by Ministry of Finance Order prescribed in Article 12-4, paragraph (3) of the Act are the following assets:
machine translation, not official
**一** 金貨又は白金貨
art-11-3/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3/par-1/item-1
gold coins or platinum coins;
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**二** 金製品又は白金製品（金又は白金の重量当たりの単価に重量を乗じて得た価額により取引されるものに限るものとし、当該事業者が製造する製品の原材料として使用されることが明らかなものを除く。）
art-11-3/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3/par-1/item-2
gold products or platinum products (limited to those traded at a value obtained by multiplying the unit price per weight of gold or platinum by the weight, and excluding those clearly to be used as raw materials for products manufactured by the business operator concerned).
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### 第十一条の四（法人課税信託等の受託者に関する特例） — Special Provisions for Trustees of Trusts Subject to Corporate Taxation, etc.
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art-11-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-4
**第一項** 法第十五条第三項に規定する受託事業者は、法第四十六条の二第二項に規定する特定法人に該当しないものとする。
art-11-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-4/par-1
A trustee business operator prescribed in Article 15, paragraph (3) of the Act is not to fall under a specified corporation prescribed in Article 46-2, paragraph (2) of the Act.
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### 第十一条の五（特定プラットフォーム事業者として指定を受けるべき者である旨の届出書の記載事項等） — Matters to Be Stated in the Written Notification to the Effect That a Person Is One That Should Be Designated as a Specified Platform Operator, etc.
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art-11-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5
**第一項** 法第十五条の二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。
art-11-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (3) of the Act are the following:
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**一** 届出者の氏名又は名称（国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。）、納税地（納税地と住所等とが異なる場合には、納税地及び住所等（国外事業者にあつては、日本語及び英語で記載されたものに限る。）。以下この号において同じ。）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）
art-11-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-1
the notifier's name or title (limited, for a foreign business operator, to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
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**二** その提供するデジタルプラットフォーム（法第十五条の二第一項に規定するデジタルプラットフォームをいう。以下この条において同じ。）の名称
art-11-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-2
the name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article);
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**三** 次に掲げる者の区分に応じそれぞれ次に定める事項
art-11-5/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-3
the following matters in accordance with the categories of persons set out below:
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**イ** 法第十五条の二第二項に規定する合計額が五十億円を超えることとなつた同条第一項に規定するプラットフォーム事業者 その課税期間の初日及び末日並びに当該合計額
art-11-5/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-3/sub-1
a platform operator prescribed in Article 15-2, paragraph (1) of the Act for which the total amount prescribed in paragraph (2) of that Article has come to exceed 5 billion yen: the first day and last day of its taxable period and that total amount;
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**ロ** 令第二十九条第一項の規定の適用を受けることとなつた同項に規定する合併法人等 その合併若しくは分割又は譲受けがあつた年月日及びその事業を承継させ、又は譲り渡した法第十五条の二第一項に規定する特定プラットフォーム事業者の氏名又は名称
art-11-5/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-3/sub-2
a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order that has come to be subject to the application of that paragraph: the date of the merger, company split or taking over by transfer, and the name or title of the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act that had it succeed to the business or transferred the business to it;
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**四** その他参考となるべき事項
art-11-5/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-4
any other matters for reference.
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**第二項** 法第十五条の二第六項に規定する届出書には、次に掲げる事項を記載しなければならない。
art-11-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-2
The written notification prescribed in Article 15-2, paragraph (6) of the Act must state the following matters:
machine translation, not official
**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）
art-11-5/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-2/item-1
the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
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**二** 変更の内容
art-11-5/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-2/item-2
the details of the change;
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**三** その他参考となるべき事項
art-11-5/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-2/item-3
any other matters for reference.
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**第三項** 法第十五条の二第七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。
art-11-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-3
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (7) of the Act are the following:
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**一** 申請者の氏名又は名称、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）
art-11-5/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-3/item-1
the applicant's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
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**二** その提供するデジタルプラットフォームの名称
art-11-5/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-3/item-2
the name of the digital platform that it provides;
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**三** 法第十五条の二第七項に規定する合計額が五十億円以下である場合に該当する各課税期間の初日及び末日
art-11-5/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-3/item-3
the first day and last day of each taxable period that falls under the case where the total amount prescribed in Article 15-2, paragraph (7) of the Act is 5 billion yen or less;
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**四** その他参考となるべき事項
art-11-5/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-3/item-4
any other matters for reference.
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**第四項** 法第十五条の二第十項に規定する届出書には、次に掲げる事項を記載しなければならない。
art-11-5/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-4
The written notification prescribed in Article 15-2, paragraph (10) of the Act must state the following matters:
machine translation, not official
**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）
art-11-5/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-1
the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
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**二** そのデジタルプラットフォームに係る事業を廃止した年月日
art-11-5/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-2
the date on which the business relating to that digital platform was discontinued;
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**三** 前号のデジタルプラットフォームの名称
art-11-5/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-3
the name of the digital platform referred to in the preceding item;
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**四** その他参考となるべき事項
art-11-5/par-4/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-4
any other matters for reference.
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**第五項** 法第十五条の二第十五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。
art-11-5/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-5
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (15) of the Act are the following:
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**一** その課税期間において法第十五条の二第一項の規定の適用を受ける電気通信利用役務の提供に係る同条第二項に規定する対価の額の合計額及びその明細
art-11-5/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-5/item-1
the total of the amounts of consideration prescribed in Article 15-2, paragraph (2) of the Act for the supply of telecommunications services to which paragraph (1) of that Article applies in its taxable period, and the details thereof;
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**二** その他参考となるべき事項
art-11-5/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-5/item-2
any other matters for reference.
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### 第十二条（小規模事業者等に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
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art-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12
**第一項** 法第十八条第一項の規定の適用を受ける個人事業者がその適用を受けないこととなつた場合における前受金に係る資産の譲渡等、前払金に係る課税仕入れ（特定課税仕入れ（法第五条第一項に規定する特定課税仕入れをいう。以下この項において同じ。）に該当するものを除く。以下この条において同じ。）又は前払金に係る特定課税仕入れを行つた時期については、次に定めるところによる。
art-12/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1
In the case where an individual business operator to whom Article 18, paragraph (1) of the Act applies ceases to be subject to its application, the timing at which a transfer, etc. of assets relating to money received in advance, a taxable purchase relating to money paid in advance (excluding one that falls under a specified taxable purchase (meaning a specified taxable purchase prescribed in Article 5, paragraph (1) of the Act; the same applies hereinafter in this paragraph); the same applies hereinafter in this Article), or a specified taxable purchase relating to money paid in advance was made is as provided in the following items:
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**一** 法第十八条第一項の規定の適用を受けることとなつた課税期間の初日の前日における資産の譲渡等に係る前受金の額の合計額から同項の規定の適用を受けないこととなつた課税期間の初日の前日における資産の譲渡等に係る前受金の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が資産の譲渡等を行つたものとみなす。
art-12/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1/item-1
with respect to the portion relating to the balance remaining after deducting, from the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a transfer, etc. of assets on the day preceding the first day of the taxable period for which the application ceased;
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**二** 法第十八条第一項の規定の適用を受けることとなつた課税期間の初日の前日における課税仕入れに係る前払金の額の合計額から同項の規定の適用を受けないこととなつた課税期間の初日の前日における課税仕入れに係る前払金の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が課税仕入れを行つたものとみなす。
art-12/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1/item-2
with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a taxable purchase on the day preceding the first day of the taxable period for which the application ceased;
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**三** 法第十八条第一項の規定の適用を受けることとなつた課税期間の初日の前日における特定課税仕入れに係る前払金の額の合計額から同項の規定の適用を受けないこととなつた課税期間の初日の前日における特定課税仕入れに係る前払金の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が特定課税仕入れを行つたものとみなす。
art-12/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1/item-3
with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a specified taxable purchase on the day preceding the first day of the taxable period for which the application ceased.
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**第二項** 令第四十条第一項第一号又は前項第一号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における資産の譲渡等に係る対価の額の合計額から控除する。
art-12/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-2
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (i) of the Order or item (i) of the preceding paragraph, the total of those amounts not fully deducted is to be deducted from the total of the amounts of consideration for transfers, etc. of assets in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
machine translation, not official
**第三項** 令第四十条第一項第一号、第一項第一号及び前項の規定による控除は、課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係るものと軽減対象課税資産の譲渡等に係るものと課税資産の譲渡等以外の資産の譲渡等に係るものとにそれぞれ区分してこれらの規定を適用するものとする。
art-12/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-3
The deductions under Article 40, paragraph (1), item (i) of the Order, paragraph (1), item (i) of this Article, and the preceding paragraph are to be made by applying those provisions separately to those relating to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate), those relating to taxable transfers, etc. of assets subject to the reduced rate, and those relating to transfers, etc. of assets other than a taxable transfer, etc. of assets.
machine translation, not official
**第四項** 第二項の規定による控除をして控除しきれない金額があり、かつ、当該金額が課税資産の譲渡等に係るものである場合には、当該金額は、同項に規定する直前の課税期間において行つた法第三十八条第一項に規定する売上げに係る対価の返還等をした金額とみなす。
art-12/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-4
If there is an amount that cannot be fully deducted after the deduction under paragraph (2), and that amount relates to a taxable transfer, etc. of assets, that amount is deemed to be the amount of a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act that was made in the immediately preceding taxable period prescribed in paragraph (2).
machine translation, not official
**第五項** 令第四十条第一項第二号若しくは第一項第二号又は同条第一項第三号若しくは第一項第三号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額に係る課税仕入れ等の税額（法第三十条第二項に規定する課税仕入れ等の税額をいう。以下この項において同じ。）の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における仕入れに係る消費税額（法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。）の計算の基礎となる課税仕入れ等の税額の合計額から控除する。
art-12/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-5
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (ii) of the Order or paragraph (1), item (ii) of this Article, or under Article 40, paragraph (1), item (iii) of the Order or paragraph (1), item (iii) of this Article, the total of the amounts of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this paragraph) relating to those amounts not fully deducted is to be deducted from the total of the amounts of tax on taxable purchases, etc. that form the basis for calculating the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act) in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
machine translation, not official
**第六項** 前項の規定による控除をして控除しきれない金額がある場合には、当該金額を課税資産の譲渡等に係る消費税額とみなして同項に規定する直前の課税期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額に加算する。
art-12/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-6
If there is an amount that cannot be fully deducted after the deduction under the preceding paragraph, that amount is deemed to be an amount of consumption tax relating to a taxable transfer, etc. of assets and is to be added to the consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act for the immediately preceding taxable period prescribed in the preceding paragraph.
machine translation, not official
**第七項** 令第四十条第一項第三号又は第一項第三号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における法第四十五条第一項第一号に規定する特定課税仕入れに係る課税標準である金額の合計額から控除する。
art-12/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-7
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (iii) of the Order or paragraph (1), item (iii) of this Article, the total of those amounts not fully deducted is to be deducted from the total of the amounts of the tax base for specified taxable purchases prescribed in Article 45, paragraph (1), item (i) of the Act in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
machine translation, not official
**第八項** 前項の規定による控除をして控除しきれない金額がある場合には、当該金額は、同項に規定する直前の課税期間において行つた法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等をした金額とみなす。
art-12/par-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-8
If there is an amount that cannot be fully deducted after the deduction under the preceding paragraph, that amount is deemed to be the amount of a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) of the Act that was made in the immediately preceding taxable period prescribed in the preceding paragraph.
machine translation, not official
### 第十三条（課税期間の特例の適用を受ける旨の届出書の記載事項等） — Matters to Be Stated in the Written Notification to the Effect That the Special Provision on Taxable Periods Will Apply, etc.
caption: machine translation, not official
art-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13
**第一項** 法第十九条第一項第三号又は第三号の二に規定する届出書には、次に掲げる事項（当該届出書が同項第一号に定める期間を三月ごとの期間又は一月ごとの期間に短縮するものである場合には、第三号に掲げる事項を除く。）を記載しなければならない。
art-13/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1
The written notification prescribed in Article 19, paragraph (1), item (iii) or (iii)-2 of the Act must state the following matters (excluding the matter set out in item (iii) of this paragraph, if the written notification shortens the period prescribed in Article 19, paragraph (1), item (i) of the Act to periods of every three months or periods of every one month):
machine translation, not official
**一** 届出者の氏名及び納税地
art-13/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-1
the notifier's name and place for tax payment;
machine translation, not official
**二** 法第十九条第二項に規定する翌期間の初日の年月日
art-13/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-2
the date of the first day of the following period prescribed in Article 19, paragraph (2) of the Act;
machine translation, not official
**三** 現に適用を受けている法第十九条第一項第三号又は第三号の二の規定による届出書を提出した年月日及びその届出の効力が生じた年月日
art-13/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-3
the date on which the written notification under Article 19, paragraph (1), item (iii) or (iii)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
machine translation, not official
**四** その他参考となるべき事項
art-13/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 法第十九条第一項第四号又は第四号の二に規定する届出書には、次に掲げる事項（当該届出書が同項第二号に定める期間を三月ごとの期間又は一月ごとの期間に短縮するものである場合には、第五号に掲げる事項を除く。）を記載しなければならない。
art-13/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2
The written notification prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act must state the following matters (excluding the matter set out in item (v) of this paragraph, if the written notification shortens the period prescribed in Article 19, paragraph (1), item (ii) of the Act to periods of every three months or periods of every one month):
machine translation, not official
**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）
art-13/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-1
the notifier's name, place for tax payment, and corporate number (for a person who does not have a corporate number, the name and place for tax payment);
machine translation, not official
**二** 事業年度の開始及び終了の日
art-13/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-2
the first day and last day of the business year;
machine translation, not official
**三** 法第十九条第一項第四号又は第四号の二に定める各期間
art-13/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-3
each period prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
machine translation, not official
**四** 法第十九条第二項に規定する翌期間の初日の年月日
art-13/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-4
the date of the first day of the following period prescribed in Article 19, paragraph (2) of the Act;
machine translation, not official
**五** 現に適用を受けている法第十九条第一項第四号又は第四号の二の規定による届出書を提出した年月日及びその届出の効力が生じた年月日
art-13/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-5
the date on which the written notification under Article 19, paragraph (1), item (iv) or (iv)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
machine translation, not official
**六** その他参考となるべき事項
art-13/par-2/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-6
any other matters for reference.
machine translation, not official
**第三項** 法第十九条第三項に規定する同条第一項第三号又は第三号の二の規定の適用を受けることをやめようとする旨の届出書には、次に掲げる事項を記載しなければならない。
art-13/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3
The written notification prescribed in Article 19, paragraph (3) of the Act to the effect that the person intends to cease to be subject to the application of paragraph (1), item (iii) or (iii)-2 of that Article must state the following matters:
machine translation, not official
**一** 届出者の氏名及び納税地
art-13/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3/item-1
the notifier's name and place for tax payment;
machine translation, not official
**二** 現に適用を受けている法第十九条第一項第三号又は第三号の二の規定による届出書を提出した年月日及びその届出の効力が生じた年月日
art-13/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3/item-2
the date on which the written notification under Article 19, paragraph (1), item (iii) or (iii)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
machine translation, not official
**三** 法第十九条第四項に規定する課税期間の末日の翌日の年月日
art-13/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3/item-3
the date following the last day of the taxable period prescribed in Article 19, paragraph (4) of the Act;
machine translation, not official
**四** その他参考となるべき事項
art-13/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-3/item-4
any other matters for reference.
machine translation, not official
**第四項** 法第十九条第三項に規定する同条第一項第四号又は第四号の二の規定の適用を受けることをやめようとする旨の届出書には、次に掲げる事項を記載しなければならない。
art-13/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4
The written notification prescribed in Article 19, paragraph (3) of the Act to the effect that the person intends to cease to be subject to the application of paragraph (1), item (iv) or (iv)-2 of that Article must state the following matters:
machine translation, not official
**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）
art-13/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-1
the notifier's name, place for tax payment, and corporate number (for a person who does not have a corporate number, the name and place for tax payment);
machine translation, not official
**二** 法第十九条第一項第四号又は第四号の二に定める各期間
art-13/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-2
each period prescribed in Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
machine translation, not official
**三** 現に適用を受けている法第十九条第一項第四号又は第四号の二の規定による届出書を提出した年月日及びその届出の効力が生じた年月日
art-13/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-3
the date on which the written notification under Article 19, paragraph (1), item (iv) or (iv)-2 of the Act that currently applies was submitted and the date on which that notification took effect;
machine translation, not official
**四** 法第十九条第四項に規定する課税期間の末日の翌日の年月日
art-13/par-4/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-4
the date following the last day of the taxable period prescribed in Article 19, paragraph (4) of the Act;
machine translation, not official
**五** その他参考となるべき事項
art-13/par-4/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-4/item-5
any other matters for reference.
machine translation, not official
**第五項** 法第十九条第三項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。
art-13/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-5
The written notification prescribed in Article 19, paragraph (3) of the Act to the effect that the business has been discontinued must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称、納税地及び個人番号又は法人番号（個人番号及び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）
art-13/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-5/item-1
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 事業を廃止した年月日
art-13/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-5/item-2
the date on which the business was discontinued;
machine translation, not official
**三** その他参考となるべき事項
art-13/par-5/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-5/item-3
any other matters for reference.
machine translation, not official
### 第十四条（法人の納税地の異動の届出書の記載事項） — Matters to Be Stated in the Written Notification of a Change in a Corporation's Place for Tax Payment
caption: machine translation, not official
art-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14
**第一項** 法第二十五条に規定する届出に係る書面には、次に掲げる事項を記載しなければならない。
art-14/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1
The document relating to the notification prescribed in Article 25 of the Act must state the following matters:
machine translation, not official
**一** 届出者の名称、本店又は主たる事務所の所在地及び法人番号（法人番号を有しない者にあつては、名称及び本店又は主たる事務所の所在地）
art-14/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1/item-1
the notifier's name, location of the head office or principal office, and corporate number (for a person who does not have a corporate number, the name and location of the head office or principal office);
machine translation, not official
**二** 異動前の納税地及び異動後の納税地
art-14/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1/item-2
the place for tax payment before the change and the place for tax payment after the change;
machine translation, not official
**三** 当該異動があつた年月日
art-14/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1/item-3
the date on which the change took place;
machine translation, not official
**四** その他参考となるべき事項
art-14/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-14/par-1/item-4
any other matters for reference.
machine translation, not official
---
## Cites
- art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第五号の二 → 消費税法 第二条第一項第五号の二 (Article 2, paragraph (1), item (v-2)), art-2/par-1/item-5-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-5-2 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第六号 → 消費税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-6 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-7 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第七号の二 (Article 2, paragraph (1), item (vii-2)), art-2/par-1/item-7-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-7-2 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第八号の三 (Article 2, paragraph (1), item (viii-3)), art-2/par-1/item-8-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-3 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第九号の二 → 消費税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9-2 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-13 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-14 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-15 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-16 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第十八号 → 消費税法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-18 (e-Gov law ID 363AC0000000108)
- art-1/par-1: 第十九号 → 消費税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-19 (e-Gov law ID 363AC0000000108)
- art-1-2/par-1: 消費税法施行令（昭和六十三年政令第三百六十号。以下「令」という。）第二条の四第二項第一号 → 消費税法施行令 第二条の四第二項第一号 (Article 2-4, paragraph (2), item (i)), art-2-4/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2-4/par-2/item-1 (e-Gov law ID 363CO0000000360)
- art-1-2/par-1/item-2: 介護保険法（平成九年法律第百二十三号）第十九条第一項 → 介護保険法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/long-term-care-insurance-act/art-19/par-1 (e-Gov law ID 409AC0000000123)
- art-1-2/par-1/item-2: 同条第二項 → 介護保険法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-19/par-2 (e-Gov law ID 409AC0000000123)
- art-1-2/par-1/item-3: 前二号 → 消費税法施行規則 第一条の二第一項第一号 (Article 1-2, paragraph (1), item (i)), art-1-2/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-1
- art-1-2/par-1/item-3: 前二号 → 消費税法施行規則 第一条の二第一項第二号 (Article 1-2, paragraph (1), item (ii)), art-1-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-1-2/par-1/item-2
- art-2/par-1: 令第六条第二項第五号 → 消費税法施行令 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-3/par-1: 令第十条第二項第五号 → 消費税法施行令 第十条第二項第五号 (Article 10, paragraph (2), item (v)), art-10/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-3/par-1/item-1: 日本私立学校振興・共済事業団法（平成九年法律第四十八号）第三十九条 → e-Gov law 409AC0000000048, 第三十九条 (Article 39), art-39 — not held in this collection
- art-3/par-1/item-1: に規定する余裕金の運用のために締結される日本私立学校振興・共済事業団法施行令（平成九年政令第三百五十四号）第十六条第三号 → e-Gov law 409CO0000000354, 第十六条第一項第三号 (Article 16, paragraph (1), item (iii)), art-16/par-1/item-3 — not held in this collection
- art-3/par-1/item-2: 独立行政法人農業者年金基金法（平成十四年法律第百二十七号）第四十三条 → e-Gov law 414AC0000000127, 第四十三条 (Article 43), art-43 — not held in this collection
- art-3/par-1/item-2: 定する年金給付等準備金の運用のために締結される独立行政法人農業者年金基金法施行令（平成十五年政令第三百四十三号）第九条第一項第四号 → e-Gov law 415CO0000000343, 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — not held in this collection
- art-3/par-1/item-3: 国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項 → 国民年金法 第百二十八条第三項 (Article 128, paragraph (3)), art-128/par-3 — https://japanlaw.org/en/national-pension-act/art-128/par-3 (e-Gov law ID 334AC0000000141)
- art-3/par-1/item-3: 第百三十七条の十五第四項 → 国民年金法 第百三十七条の十五第四項 (Article 137-15, paragraph (4)), art-137-15/par-4 — https://japanlaw.org/en/national-pension-act/art-137-15/par-4 (e-Gov law ID 334AC0000000141)
- art-3/par-1/item-4: 確定拠出年金法（平成十三年法律第八十八号）第二十五条第四項 → 確定拠出年金法 第二十五条第四項 (Article 25, paragraph (4)), art-25/par-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-25/par-4 (e-Gov law ID 413AC0000000088)
- art-3/par-1/item-4: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-3/par-1/item-4: 同法第二十三条第一項第四号 → 確定拠出年金法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-23/par-1/item-4 (e-Gov law ID 413AC0000000088)
- art-3/par-1/item-4: 第五号 → 確定拠出年金法 第二十三条第一項第五号 (Article 23, paragraph (1), item (v)), art-23/par-1/item-5 — https://japanlaw.org/en/defined-contribution-pension-act/art-23/par-1/item-5 (e-Gov law ID 413AC0000000088)
- art-3/par-1/item-5: 中小企業退職金共済法（昭和三十四年法律第百六十号）第七十七条 → 中小企業退職金共済法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/sme-retirement-allowance-act/art-77 (e-Gov law ID 334AC0000000160)
- art-3/par-1/item-5: 同条第一項第五号 → 中小企業退職金共済法 第七十七条第一項第五号 (Article 77, paragraph (1), item (v)), art-77/par-1/item-5 — https://japanlaw.org/en/sme-retirement-allowance-act/art-77/par-1/item-5 (e-Gov law ID 334AC0000000160)
- art-3/par-2: 令第十条第三項第十三号 → 消費税法施行令 第十条第三項第十三号 (Article 10, paragraph (3), item (xiii)), art-10/par-3/item-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-13 (e-Gov law ID 363CO0000000360)
- art-3/par-2/item-1: 独立行政法人農業者年金基金法第四十三条 → e-Gov law 414AC0000000127, 第四十三条 (Article 43), art-43 — not held in this collection
- art-3/par-2/item-2: 国民年金法第百二十八条第三項 → 国民年金法 第百二十八条第三項 (Article 128, paragraph (3)), art-128/par-3 — https://japanlaw.org/en/national-pension-act/art-128/par-3 (e-Gov law ID 334AC0000000141)
- art-3/par-2/item-2: 第百三十七条の十五第四項 → 国民年金法 第百三十七条の十五第四項 (Article 137-15, paragraph (4)), art-137-15/par-4 — https://japanlaw.org/en/national-pension-act/art-137-15/par-4 (e-Gov law ID 334AC0000000141)
- art-3/par-2/item-3: 確定拠出年金法第二十五条第四項 → 確定拠出年金法 第二十五条第四項 (Article 25, paragraph (4)), art-25/par-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-25/par-4 (e-Gov law ID 413AC0000000088)
- art-3/par-2/item-3: 同法第七十三条 → 確定拠出年金法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/defined-contribution-pension-act/art-73 (e-Gov law ID 413AC0000000088)
- art-3/par-2/item-3: 同法第二十三条第一項第四号 → 確定拠出年金法 第二十三条第一項第四号 (Article 23, paragraph (1), item (iv)), art-23/par-1/item-4 — https://japanlaw.org/en/defined-contribution-pension-act/art-23/par-1/item-4 (e-Gov law ID 413AC0000000088)
- art-3-2/par-1: 令第十二条第二項第四号 → 消費税法施行令 第十二条第二項第四号 (Article 12, paragraph (2), item (iv)), art-12/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-4 (e-Gov law ID 363CO0000000360)
- art-3-2/par-1: 個人情報の保護に関する法律（平成十五年法律第五十七号）第八十九条第四項 → 個人情報の保護に関する法律 第八十九条第四項 (Article 89, paragraph (4)), art-89/par-4 — https://japanlaw.org/en/personal-information-protection-act/art-89/par-4 (e-Gov law ID 415AC0000000057)
- art-3-2/par-1: 同法第百十九条第五項 → 個人情報の保護に関する法律 第百十九条第五項 (Article 119, paragraph (5)), art-119/par-5 — https://japanlaw.org/en/personal-information-protection-act/art-119/par-5 (e-Gov law ID 415AC0000000057)
- art-4/par-1: 令第十五条 → 消費税法施行令 第十五条 (Article 15), art-15 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-15 (e-Gov law ID 363CO0000000360)
- art-4/par-1: 第十六条 → 消費税法施行令 第十六条 (Article 16), art-16 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-16 (e-Gov law ID 363CO0000000360)
- art-4/par-1/item-2: 令第十六条第一号 → 消費税法施行令 第十六条第一項第一号 (Article 16, paragraph (1), item (i)), art-16/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-16/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-5/par-1: 法第七条第二項 → 消費税法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/en/consumption-tax-act/art-7/par-2 (e-Gov law ID 363AC0000000108)
- art-5/par-1: 同条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1: 第三項 → 消費税法施行規則 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-3
- art-5/par-1: 第一号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-5/par-1/item-1: 法第七条第一項第一号 → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-1: 次号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- art-5/par-1/item-1: 第三号 → 消費税法施行規則 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- art-5/par-1/item-1: 関税法（昭和二十九年法律第六十一号）第六十七条 → e-Gov law 329AC0000000061, 第六十七条 (Article 67), art-67 — not held in this collection
- art-5/par-1/item-1: 同法第二十三条第二項 → e-Gov law 329AC0000000061, 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — not held in this collection
- art-5/par-1/item-1: この項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-1/item-1: 法第三十条第九項第五号 → 消費税法 第三十条第九項第五号 (Article 30, paragraph (9), item (v)), art-30/par-9/item-5 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-5 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-1/sub-1: この項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-1/item-2: 法第七条第一項第一号 → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-2: 関税法第七十六条第一項 → e-Gov law 329AC0000000061, 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — not held in this collection
- art-5/par-1/item-2: この号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- art-5/par-1/item-2: 次号 → 消費税法施行規則 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- art-5/par-1/item-2/sub-1: 前号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-5/par-1/item-2/sub-2: 前号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-5/par-1/item-3: 法第七条第一項第一号 → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-3: 貨物利用運送事業法（平成元年法律第八十二号）第二十条 → e-Gov law 401AC0000000082, 第二十条 (Article 20), art-20 — not held in this collection
- art-5/par-1/item-3: 第四十五条第一項 → e-Gov law 401AC0000000082, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection
- art-5/par-1/item-3: 同法第六条第一項第五号 → e-Gov law 401AC0000000082, 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — not held in this collection
- art-5/par-1/item-3: 同法第二条第八項 → e-Gov law 401AC0000000082, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-5/par-1/item-3: この号 → 消費税法施行規則 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- art-5/par-1/item-4: 法第七条第一項第三号 → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-4: 令第十七条第二項第五号 → 消費税法施行令 第十七条第二項第五号 (Article 17, paragraph (2), item (v)), art-17/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-17/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-5/par-1/item-5: 法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-5: 前各号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-5/par-1/item-5: 前各号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- art-5/par-1/item-5: 前各号 → 消費税法施行規則 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- art-5/par-1/item-5: 前各号 → 消費税法施行規則 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4
- art-5/par-1/item-5/sub-1: 令第六条第二項第五号 → 消費税法施行令 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-5/par-2: 法第七条第一項第三号 → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-5/par-2: 令第十七条第二項第五号 → 消費税法施行令 第十七条第二項第五号 (Article 17, paragraph (2), item (v)), art-17/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-17/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-5/par-2: 前項第四号 → 消費税法施行規則 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4
- art-5/par-3: 第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-4: 第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-4: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/electronic-books-act/art-2/par-1/item-3 (e-Gov law ID 410AC0000000025)
- art-5/par-4: 次項 → 消費税法施行規則 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-5
- art-5/par-4: 第六項 → 消費税法施行規則 第五条第六項 (Article 5, paragraph (6)), art-5/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-6
- art-5/par-5: 第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-5: 前項 → 消費税法施行規則 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-4
- art-5/par-6: 第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-6: 前項 → 消費税法施行規則 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-5
- art-5/par-6: 第四項 → 消費税法施行規則 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-4
- art-6/par-1: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-6-2/par-1: 令第十八条第一項第一号 → 消費税法施行令 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-6-2/par-1: 第二号 → 消費税法施行規則 第六条の二第一項第二号 (Article 6-2, paragraph (1), item (ii)), art-6-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-2
- art-6-2/par-1: 第三号 → 消費税法施行規則 第六条の二第一項第三号 (Article 6-2, paragraph (1), item (iii)), art-6-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-1/item-3
- art-6-2/par-1/item-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第七項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/en/my-number-act/art-2/par-7 (e-Gov law ID 425AC0000000027)
- art-6-2/par-1/item-1: 同項第三号 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第七項第三号 (Article 2, paragraph (7), item (iii)), art-2/par-7/item-3 — https://japanlaw.org/en/my-number-act/art-2/par-7/item-3 (e-Gov law ID 425AC0000000027)
- art-6-2/par-2: 令第十八条第二項第一号 → 消費税法施行令 第十八条第二項第一号 (Article 18, paragraph (2), item (i)), art-18/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-2/item-1 (e-Gov law ID 363CO0000000360)
- art-6-2/par-2: 第二号 → 消費税法施行規則 第六条の二第二項第二号 (Article 6-2, paragraph (2), item (ii)), art-6-2/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-2/item-2
- art-6-2/par-3: 令第十八条第二項第二号 → 消費税法施行令 第十八条第二項第二号 (Article 18, paragraph (2), item (ii)), art-18/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-2/item-2 (e-Gov law ID 363CO0000000360)
- art-6-3/par-1: 令第十八条第三項 → 消費税法施行令 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-3 (e-Gov law ID 363CO0000000360)
- art-6-3/par-1/item-1: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-6-3/par-1/item-1: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
- art-6-3/par-1/item-1: 第八条第五項 → 消費税法施行規則 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-5
- art-6-3/par-1/item-1: 第九条第七項 → 消費税法施行規則 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-7
- art-6-3/par-1/item-2: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-6-3/par-1/item-2: 法第六十五条 → 消費税法 第六十五条 (Article 65), art-65 — https://japanlaw.org/en/consumption-tax-act/art-65 (e-Gov law ID 363AC0000000108)
- art-6-3/par-1/item-2: 第一号 → 消費税法 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-65/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-6-4/par-1: 令第十八条第六項 → 消費税法施行令 第十八条第六項 (Article 18, paragraph (6)), art-18/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-6 (e-Gov law ID 363CO0000000360)
- art-6-4/par-1/item-1: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-6-4/par-1/item-1: 同条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-6-4/par-1/item-1: この条 → 消費税法施行規則 第六条の四 (Article 6-4), art-6-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4
- art-6-4/par-1/item-1: 第九条 → 消費税法施行規則 第九条 (Article 9), art-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9
- art-6-4/par-1/item-1: 令第十八条第二項 → 消費税法施行令 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-2 (e-Gov law ID 363CO0000000360)
- art-6-4/par-1/item-1: 第六条の二第二項 → 消費税法施行規則 第六条の二第二項 (Article 6-2, paragraph (2)), art-6-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-2
- art-6-4/par-1/item-1: 同条第三項 → 消費税法施行規則 第六条の二第三項 (Article 6-2, paragraph (3)), art-6-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-3
- art-6-4/par-1/item-2: 令第十八条の二第二項第二号 → 消費税法施行令 第十八条の二第二項第二号 (Article 18-2, paragraph (2), item (ii)), art-18-2/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-2 (e-Gov law ID 363CO0000000360)
- art-6-4/par-1/item-2: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
- art-6-4/par-1/item-2: 次条第三項 → 消費税法施行規則 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-3
- art-6-4/par-1/item-2: 令第十八条の五第一項 → 消費税法施行令 第十八条の五第一項 (Article 18-5, paragraph (1)), art-18-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-1 (e-Gov law ID 363CO0000000360)
- art-6-4/par-1/item-2: 第十条第二項 → 消費税法施行規則 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-2
- art-6-4/par-1/item-4: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-6-4/par-1/item-4: この号 → 消費税法施行規則 第六条の四第一項第四号 (Article 6-4, paragraph (1), item (iv)), art-6-4/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-4
- art-6-4/par-1/item-4: 次号 → 消費税法施行規則 第六条の四第一項第五号 (Article 6-4, paragraph (1), item (v)), art-6-4/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-1/item-5
- art-6-4/par-1/item-5: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-6-4/par-1/item-7: 令第十八条の三第八項 → 消費税法施行令 第十八条の三第八項 (Article 18-3, paragraph (8)), art-18-3/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-8 (e-Gov law ID 363CO0000000360)
- art-6-4/par-2: 令第十八条第七項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-7 (e-Gov law ID 363CO0000000360)
- art-6-4/par-2: この項 → 消費税法施行規則 第六条の四第二項 (Article 6-4, paragraph (2)), art-6-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-2
- art-6-4/par-2: 同条第八項 → 消費税法施行令 第十八条第八項 (Article 18, paragraph (8)), art-18/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-8 (e-Gov law ID 363CO0000000360)
- art-6-4/par-2: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-6-4/par-2: この条 → 消費税法施行規則 第六条の四 (Article 6-4), art-6-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4
- art-6-4/par-2: 第九条 → 消費税法施行規則 第九条 (Article 9), art-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9
- art-6-4/par-3: 前項 → 消費税法施行規則 第六条の四第二項 (Article 6-4, paragraph (2)), art-6-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-2
- art-6-4/par-4: 前二項 → 消費税法施行規則 第六条の四第二項 (Article 6-4, paragraph (2)), art-6-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-2
- art-6-4/par-4: 前二項 → 消費税法施行規則 第六条の四第三項 (Article 6-4, paragraph (3)), art-6-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-3
- art-6-4/par-4: 令第十八条第七項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-7 (e-Gov law ID 363CO0000000360)
- art-6-4/par-5: 令第十八条第十項 → 消費税法施行令 第十八条第十項 (Article 18, paragraph (10)), art-18/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-10 (e-Gov law ID 363CO0000000360)
- art-6-4/par-5: 法第八条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108)
- art-6-4/par-5: 次項 → 消費税法施行規則 第六条の四第六項 (Article 6-4, paragraph (6)), art-6-4/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-6
- art-6-4/par-5: 第九条第七項 → 消費税法施行規則 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-7
- art-6-4/par-5: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043)
- art-6-4/par-6: 令第十八条第十項 → 消費税法施行令 第十八条第十項 (Article 18, paragraph (10)), art-18/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-10 (e-Gov law ID 363CO0000000360)
- art-6-4/par-6: 前項 → 消費税法施行規則 第六条の四第五項 (Article 6-4, paragraph (5)), art-6-4/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-4/par-5
- art-7/par-1: 令第十八条の二第一項 → 消費税法施行令 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-1: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
- art-7/par-1/item-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 (e-Gov law ID 425AC0000000027)
- art-7/par-1/item-4: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-7/par-1/item-4: この条 → 消費税法施行規則 第七条 (Article 7), art-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7
- art-7/par-1/item-4/sub-1: 令第十八条の二第二項第一号 → 消費税法施行令 第十八条の二第二項第一号 (Article 18-2, paragraph (2), item (i)), art-18-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-4/sub-1: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
- art-7/par-1/item-4/sub-1: 令第十八条の三第一項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-5: 令第十八条の二第二項第一号 → 消費税法施行令 第十八条の二第二項第一号 (Article 18-2, paragraph (2), item (i)), art-18-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-5: 第十条 → 消費税法施行規則 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10
- art-7/par-1/item-5: 令第十八条の四第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-4/par-1 (e-Gov law ID 363CO0000000360)
- art-7/par-1/item-5: 第九条第三項 → 消費税法施行規則 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-3
- art-7/par-2: 令第十八条の二第一項 → 消費税法施行令 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-1 (e-Gov law ID 363CO0000000360)
- art-7/par-2/item-1: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-7/par-3: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-7/par-4: 第一項 → 消費税法施行規則 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-7/par-1
- art-7/par-5: 令第十八条の二第四項 → 消費税法施行令 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-4 (e-Gov law ID 363CO0000000360)
- art-7/par-5/item-2: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-8/par-1: 令第十八条の三第三項 → 消費税法施行令 第十八条の三第三項 (Article 18-3, paragraph (3)), art-18-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-3 (e-Gov law ID 363CO0000000360)
- art-8/par-1/item-2: 令第十八条の三第一項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-1 (e-Gov law ID 363CO0000000360)
- art-8/par-1/item-2: この条 → 消費税法施行規則 第八条 (Article 8), art-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8
- art-8/par-2: 令第十八条の三第三項 → 消費税法施行令 第十八条の三第三項 (Article 18-3, paragraph (3)), art-18-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-3 (e-Gov law ID 363CO0000000360)
- art-8/par-3: 第一項 → 消費税法施行規則 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-8/par-1
- art-8/par-4: 令第十八条の三第七項 → 消費税法施行令 第十八条の三第七項 (Article 18-3, paragraph (7)), art-18-3/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-7 (e-Gov law ID 363CO0000000360)
- art-8/par-5: 令第十八条の三第一項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-1 (e-Gov law ID 363CO0000000360)
- art-8/par-5: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-8/par-5: 令第十八条の三第八項 → 消費税法施行令 第十八条の三第八項 (Article 18-3, paragraph (8)), art-18-3/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3/par-8 (e-Gov law ID 363CO0000000360)
- art-9/par-1: 令第十八条の四第三項 → 消費税法施行令 第十八条の四第三項 (Article 18-4, paragraph (3)), art-18-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-4/par-3 (e-Gov law ID 363CO0000000360)
- art-9/par-2: 令第十八条の四第三項 → 消費税法施行令 第十八条の四第三項 (Article 18-4, paragraph (3)), art-18-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-4/par-3 (e-Gov law ID 363CO0000000360)
- art-9/par-3: 令第十八条の四第二項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-4/par-2 (e-Gov law ID 363CO0000000360)
- art-9/par-4: 令第十八条の四第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-4/par-1 (e-Gov law ID 363CO0000000360)
- art-9/par-4: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-9/par-4: 前項 → 消費税法施行規則 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-3
- art-9/par-5: 第一項 → 消費税法施行規則 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-1
- art-9/par-6: 令第十八条の四第七項 → 消費税法施行令 第十八条の四第七項 (Article 18-4, paragraph (7)), art-18-4/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-4/par-7 (e-Gov law ID 363CO0000000360)
- art-9/par-7: 令第十八条の四第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-4/par-1 (e-Gov law ID 363CO0000000360)
- art-9/par-7: 法第八条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108)
- art-9/par-7: 同条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-10/par-1: 令第十八条の五第一項 → 消費税法施行令 第十八条の五第一項 (Article 18-5, paragraph (1)), art-18-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-1 (e-Gov law ID 363CO0000000360)
- art-10/par-1/item-4: 前条第三項 → 消費税法施行規則 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-9/par-3
- art-10/par-2: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-10/par-3: 法第八条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-10/par-3/item-2: 第五項第三号 → 消費税法施行規則 第十条第五項第三号 (Article 10, paragraph (5), item (iii)), art-10/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-5/item-3
- art-10/par-4: 法第八条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-10/par-4/item-1: 前項第二号 → 消費税法施行規則 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-3/item-2
- art-10/par-5: 令第十八条の五第五項 → 消費税法施行令 第十八条の五第五項 (Article 18-5, paragraph (5)), art-18-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-5 (e-Gov law ID 363CO0000000360)
- art-10/par-5/item-4: 法第八条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-10/par-6: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-10/par-6: 第一項 → 消費税法施行規則 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-10/par-1
- art-10/par-7: 令第十八条の五第六項 → 消費税法施行令 第十八条の五第六項 (Article 18-5, paragraph (6)), art-18-5/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-6 (e-Gov law ID 363CO0000000360)
- art-11/par-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-1/item-1: この号 → 消費税法施行規則 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-1
- art-11/par-1/item-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/my-number-act/art-2/par-5 (e-Gov law ID 425AC0000000027)
- art-11/par-1/item-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-1/item-4: 前号 → 消費税法施行規則 第十一条第一項第三号 (Article 11, paragraph (1), item (iii)), art-11/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-1/item-3
- art-11/par-1/item-4: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-11/par-1/item-4: この条 → 消費税法施行規則 第十一条 (Article 11), art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11
- art-11/par-2: 法第九条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/en/consumption-tax-act/art-9/par-5 (e-Gov law ID 363AC0000000108)
- art-11/par-2: 同条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-2/item-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-2/item-3: 法第九条第八項 → 消費税法 第九条第八項 (Article 9, paragraph (8)), art-9/par-8 — https://japanlaw.org/en/consumption-tax-act/art-9/par-8 (e-Gov law ID 363AC0000000108)
- art-11/par-2/item-4: 前号 → 消費税法施行規則 第十一条第二項第三号 (Article 11, paragraph (2), item (iii)), art-11/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11/par-2/item-3
- art-11/par-3: 法第九条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/en/consumption-tax-act/art-9/par-5 (e-Gov law ID 363AC0000000108)
- art-11/par-4: 令第二十条の二第三項 → 消費税法施行令 第二十条の二第三項 (Article 20-2, paragraph (3)), art-20-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-2/par-3 (e-Gov law ID 363CO0000000360)
- art-11/par-4/item-1: 令第二十条の二第一項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-2/par-1 (e-Gov law ID 363CO0000000360)
- art-11/par-4/item-1/sub-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-4/item-2: 令第二十条の二第二項 → 消費税法施行令 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-2/par-2 (e-Gov law ID 363CO0000000360)
- art-11/par-4/item-2/sub-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11/par-4/item-2/sub-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-11-2/par-1: 法第九条の二第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108)
- art-11-3/par-1: 法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108)
- art-11-4/par-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-11-4/par-1: 法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1: 法第十五条の二第三項 → 消費税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-3 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1/item-1: この条 → 消費税法施行規則 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5
- art-11-5/par-1/item-1: この号 → 消費税法施行規則 第十一条の五第一項第一号 (Article 11-5, paragraph (1), item (i)), art-11-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-1
- art-11-5/par-1/item-2: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1/item-2: この条 → 消費税法施行規則 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5
- art-11-5/par-1/item-3/sub-1: 法第十五条の二第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1/item-3/sub-1: 同条第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1/item-3/sub-2: 令第二十九条第一項 → 消費税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-29/par-1 (e-Gov law ID 363CO0000000360)
- art-11-5/par-1/item-3/sub-2: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-11-5/par-2: 法第十五条の二第六項 → 消費税法 第十五条の二第六項 (Article 15-2, paragraph (6)), art-15-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-6 (e-Gov law ID 363AC0000000108)
- art-11-5/par-3: 法第十五条の二第七項 → 消費税法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-7 (e-Gov law ID 363AC0000000108)
- art-11-5/par-3/item-3: 法第十五条の二第七項 → 消費税法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-7 (e-Gov law ID 363AC0000000108)
- art-11-5/par-4: 法第十五条の二第十項 → 消費税法 第十五条の二第十項 (Article 15-2, paragraph (10)), art-15-2/par-10 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-10 (e-Gov law ID 363AC0000000108)
- art-11-5/par-4/item-3: 前号 → 消費税法施行規則 第十一条の五第四項第二号 (Article 11-5, paragraph (4), item (ii)), art-11-5/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-2
- art-11-5/par-5: 法第十五条の二第十五項 → 消費税法 第十五条の二第十五項 (Article 15-2, paragraph (15)), art-15-2/par-15 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-15 (e-Gov law ID 363AC0000000108)
- art-11-5/par-5/item-1: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-11-5/par-5/item-1: 同条第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)
- art-12/par-1: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-1: 法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act/art-5/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-1: この項 → 消費税法施行規則 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1
- art-12/par-1: この条 → 消費税法施行規則 第十二条 (Article 12), art-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12
- art-12/par-1/item-1: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-1/item-2: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-1/item-3: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-2: 令第四十条第一項第一号 → 消費税法施行令 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-40/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-12/par-2: 前項第一号 → 消費税法施行規則 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1/item-1
- art-12/par-2: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-3: 令第四十条第一項第一号 → 消費税法施行令 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-40/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-12/par-3: 第一項第一号 → 消費税法施行規則 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1/item-1
- art-12/par-3: 前項 → 消費税法施行規則 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-2
- art-12/par-4: 第二項 → 消費税法施行規則 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-2
- art-12/par-4: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-5: 令第四十条第一項第二号 → 消費税法施行令 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-40/par-1/item-2 (e-Gov law ID 363CO0000000360)
- art-12/par-5: 第一項第二号 → 消費税法施行規則 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1/item-2
- art-12/par-5: 同条第一項第三号 → 消費税法施行令 第四十条第一項第三号 (Article 40, paragraph (1), item (iii)), art-40/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-40/par-1/item-3 (e-Gov law ID 363CO0000000360)
- art-12/par-5: 第一項第三号 → 消費税法施行規則 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1/item-3
- art-12/par-5: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-12/par-5: この項 → 消費税法施行規則 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-5
- art-12/par-5: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-5: 法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-12/par-6: 前項 → 消費税法施行規則 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-5
- art-12/par-6: 法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-12/par-7: 令第四十条第一項第三号 → 消費税法施行令 第四十条第一項第三号 (Article 40, paragraph (1), item (iii)), art-40/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-40/par-1/item-3 (e-Gov law ID 363CO0000000360)
- art-12/par-7: 第一項第三号 → 消費税法施行規則 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-1/item-3
- art-12/par-7: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-7: 法第四十五条第一項第一号 → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-12/par-8: 前項 → 消費税法施行規則 第十二条第七項 (Article 12, paragraph (7)), art-12/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-12/par-7
- art-12/par-8: 法第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 (e-Gov law ID 363AC0000000108)
- art-13/par-1: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-13/par-1: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-13/par-1: 同項第一号 → 消費税法 第十九条第一項第一号 (Article 19, paragraph (1), item (i)), art-19/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-13/par-1: 第三号 → 消費税法施行規則 第十三条第一項第三号 (Article 13, paragraph (1), item (iii)), art-13/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-1/item-3
- art-13/par-1/item-2: 法第十九条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- art-13/par-1/item-3: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-13/par-1/item-3: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-2: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2: 同項第二号 → 消費税法 第十九条第一項第二号 (Article 19, paragraph (1), item (ii)), art-19/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2: 第五号 → 消費税法施行規則 第十三条第二項第五号 (Article 13, paragraph (2), item (v)), art-13/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-13/par-2/item-5
- art-13/par-2/item-3: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-2/item-3: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2/item-4: 法第十九条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- art-13/par-2/item-5: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-2/item-5: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-3: 法第十九条第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-3 (e-Gov law ID 363AC0000000108)
- art-13/par-3: 同条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-13/par-3: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-13/par-3/item-2: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-13/par-3/item-2: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-13/par-3/item-3: 法第十九条第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- art-13/par-4: 法第十九条第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-3 (e-Gov law ID 363AC0000000108)
- art-13/par-4: 同条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-4: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-2: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-2: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-3: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-3: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-13/par-4/item-4: 法第十九条第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- art-13/par-5: 法第十九条第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-3 (e-Gov law ID 363AC0000000108)
- art-14/par-1: 法第二十五条 → 消費税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/consumption-tax-act/art-25 (e-Gov law ID 363AC0000000108)
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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-20261106T203801-001, 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-20261106T203801-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-002, 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-20261106T203801-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-003, 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-20261106T203801-003, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-004, 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-20261106T203801-004, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-005, 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-20261106T203801-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-006, 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-20261106T203801-006, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-007, 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-20261106T203801-007, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-008, 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-20261106T203801-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-009, 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-20261106T203801-009, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-010, 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-20261106T203801-010, 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