# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第三章 (Chapter 3)
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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三章 (Chapter 3) — address `ch-3`
- 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-3
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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## 第三章 申告及び納付 — Chapter III Returns and Payment
heading: machine translation, not official
ch-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/ch-3
### 第二十条（中間申告書の記載事項） — Matters to Be Stated in Interim Returns
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art-20 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20
**第一項** 法第四十二条第一項第二号、第四項第二号及び第六項第二号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-20/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20/par-1
The matters specified by Ministry of Finance Order prescribed in Article 42, paragraph (1), item (ii), paragraph (4), item (ii), and paragraph (6), item (ii) of the Act are the following:
machine translation, not official
**一** 申告者の氏名又は名称（代表者の氏名を含む。以下第二十二条まで、第二十三条の二及び第二十三条の五において同じ。）、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-20/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20/par-1/item-1
the filer's name or title (including the name of the representative; the same applies hereinafter through Article 22, in Article 23-2 and in Article 23-5), 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** 当該課税期間の初日及び末日の年月日
art-20/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20/par-1/item-2
the dates of the first day and last day of the taxable period concerned;
machine translation, not official
**三** 法第四十三条第一項に規定する中間申告対象期間の初日及び末日の年月日
art-20/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20/par-1/item-3
the dates of the first day and last day of the interim filing period prescribed in Article 43, paragraph (1) of the Act;
machine translation, not official
**四** その他参考となるべき事項
art-20/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20/par-1/item-4
any other matters for reference.
machine translation, not official
### 第二十条の二（六月中間申告書を提出す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 Six-Month Interim Return Will Be Filed, etc.
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art-20-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2
**第一項** 法第四十二条第八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-20-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1
The written notification prescribed in Article 42, paragraph (8) of the Act must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-20-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-1
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**二** 当該届出書を提出した日以後にその末日が最初に到来する六月中間申告対象期間（法第四十二条第六項に規定する六月中間申告対象期間をいう。以下この項及び次項において同じ。）の初日及び末日の年月日
art-20-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-2
the dates of the first day and last day of the six-month interim filing period (meaning the six-month interim filing period prescribed in Article 42, paragraph (6) of the Act; the same applies hereinafter in this paragraph and the following paragraph) the last day of which first arrives on or after the day on which the written notification is submitted;
machine translation, not official
**三** 前号に規定する六月中間申告対象期間の属する課税期間の直前の課税期間の初日及び末日の年月日
art-20-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-3
the dates of the first day and last day of the taxable period immediately preceding the taxable period that includes the six-month interim filing period prescribed in the preceding item;
machine translation, not official
**四** その他参考となるべき事項
art-20-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 法第四十二条第九項に規定する同条第八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-20-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-2
The written notification prescribed in Article 42, paragraph (9) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (8) of that Article must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-20-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-2/item-1
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
machine translation, not official
**二** 当該届出書を提出した日以後にその末日が最初に到来する六月中間申告対象期間の初日及び末日の年月日
art-20-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-2/item-2
the dates of the first day and last day of the six-month interim filing period the last day of which first arrives on or after the day on which the written notification is submitted;
machine translation, not official
**三** その他参考となるべき事項
art-20-2/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-2/item-3
any other matters for reference.
machine translation, not official
**第三項** 法第四十二条第九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-20-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-3
The written notification prescribed in Article 42, paragraph (9) 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-20-2/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/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-20-2/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/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-20-2/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-3/item-3
any other matters for reference.
machine translation, not official
### 第二十一条（仮決算をした場合の中間申告書の記載事項） — Matters to Be Stated in an Interim Return in the Case of Provisional Settlement of Accounts
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art-21 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21
**第一項** 法第四十三条第一項第五号に規定する財務省令で定める事項は、第二十条第一項各号に掲げる事項とする。
art-21/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-1
The matters specified by Ministry of Finance Order prescribed in Article 43, paragraph (1), item (v) of the Act are the matters set out in the items of Article 20, paragraph (1).
machine translation, not official
**第二項** 法第四十三条第一項各号に掲げる事項を記載した同項に規定する中間申告書を提出する者は、次に掲げる事項を記載した書類を当該中間申告書に添付しなければならない。
art-21/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-2
A person who submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph must attach to that interim return a document stating the following matters:
machine translation, not official
**一** 当該中間申告書に係る法第四十三条第一項に規定する中間申告対象期間（以下この条において「中間申告対象期間」という。）中に国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。次条第二項第一号において同じ。）の対価の額の合計額の計算に関する明細
art-21/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-2/item-1
a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (2), item (i) of the following Article) during the interim filing period prescribed in Article 43, paragraph (1) of the Act relating to that interim return (hereinafter in this Article referred to as the "interim filing period");
machine translation, not official
**二** 当該中間申告対象期間の法第三十条第二項に規定する課税仕入れ等の税額の合計額の計算に関する明細
art-21/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-2/item-2
a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act for that interim filing period;
machine translation, not official
**三** 当該中間申告対象期間の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（以下この条及び次条において「仕入れに係る消費税額」という。）の計算に関する明細
art-21/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-2/item-3
a detailed statement of the calculation of the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act for that interim filing period (hereinafter in this Article and the following Article referred to as "consumption tax on purchases");
machine translation, not official
**四** その他参考となるべき事項
art-21/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-2/item-4
any other matters for reference.
machine translation, not official
**第三項** 法第三十七条第一項の規定の適用を受ける事業者で法第四十三条第一項各号に掲げる事項を記載した同項に規定する中間申告書を提出する者については、前項の規定にかかわらず、次に掲げる事項を記載した書類を当該中間申告書に添付しなければならない。
art-21/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-3
For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph, notwithstanding the provisions of the preceding paragraph, the business operator must attach to that interim return a document stating the following matters:
machine translation, not official
**一** 当該中間申告書に係る中間申告対象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の計算に関する明細
art-21/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-3/item-1
a detailed statement of the calculation of the amount of 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 interim filing period relating to that interim return;
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**二** 当該中間申告対象期間の仕入れに係る消費税額の計算に関する明細
art-21/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-3/item-2
a detailed statement of the calculation of the consumption tax on purchases for that interim filing period;
machine translation, not official
**三** その他参考となるべき事項
art-21/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-3/item-3
any other matters for reference.
machine translation, not official
### 第二十二条（確定申告書の記載事項等） — Matters to Be Stated in the Final Return, etc.
caption: machine translation, not official
art-22 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22
**第一項** 法第四十五条第一項第八号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-22/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-1
The matters specified by Ministry of Finance Order prescribed in Article 45, paragraph (1), item (viii) of the Act are the following:
machine translation, not official
**一** 申告者の氏名又は名称、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-22/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-1/item-1
the filer'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** 当該課税期間の初日及び末日の年月日
art-22/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-1/item-2
the dates of the first day and last day of the taxable period concerned;
machine translation, not official
**三** その他参考となるべき事項
art-22/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-1/item-3
any other matters for reference.
machine translation, not official
**第二項** 法第四十五条第一項の規定による申告書又は法第四十六条第一項の規定による申告書を提出する者は、次に掲げる事項を記載した書類をこれらの申告書に添付しなければならない。
art-22/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2
A person who submits the return under Article 45, paragraph (1) of the Act or the return under Article 46, paragraph (1) of the Act must attach to those returns a document stating the following matters:
machine translation, not official
**一** 当該申告書に係る課税期間中に国内において行つた資産の譲渡等の対価の額の合計額の計算に関する明細
art-22/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-1
a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan during the taxable period relating to the return;
machine translation, not official
**二** 当該課税期間の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。次項第三号において同じ。）の合計額の計算に関する明細
art-22/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-2
a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. for the taxable period (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies in item (iii) of the following paragraph);
machine translation, not official
**三** 当該課税期間の仕入れに係る消費税額の計算に関する明細
art-22/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-3
a detailed statement of the calculation of the consumption tax on purchases for the taxable period;
machine translation, not official
**四** その他参考となるべき事項
art-22/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-4
any other matters for reference.
machine translation, not official
**第三項** 法第四十五条第一項第五号に掲げる不足額の記載のある前項に規定する申告書を提出する者は、同項に規定する書類のほか、次に掲げる事項を記載した書類を当該申告書に添付しなければならない。
art-22/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3
A person who submits the return prescribed in the preceding paragraph that states the shortfall set out in Article 45, paragraph (1), item (v) of the Act must attach to that return, in addition to the documents prescribed in the preceding paragraph, a document stating the following matters:
machine translation, not official
**一** 当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等（法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの（次号において「輸出取引等」という。）及び特定資産の譲渡等に該当するものを除く。以下この号において同じ。）に係る第二十七条第一項第一号に掲げる事項その他の課税資産の譲渡等に関する事項
art-22/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-1
the matters set out in Article 27, paragraph (1), item (i) relating to taxable transfers, etc. of assets made in Japan during the taxable period relating to that return (excluding those that are exempt from consumption tax under Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act, or any other provision of laws or treaties (referred to as "export transactions, etc." in the following item) and those that fall under specified transfers, etc. of assets; the same applies hereinafter in this item) and other matters relating to taxable transfers, etc. of assets;
machine translation, not official
**二** 当該課税期間中に行つた輸出取引等に係る第二十七条第一項第一号に掲げる事項その他の輸出取引等に関する事項
art-22/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-2
the matters set out in Article 27, paragraph (1), item (i) relating to export transactions, etc. carried out during that taxable period and other matters relating to export transactions, etc.;
machine translation, not official
**三** 当該課税期間の法第三十条第一項に規定する課税仕入れに係る支払対価の額その他の費用の額及び資産の譲受けに係る取得価額の合計額の明細並びに課税仕入れ等の税額の合計額
art-22/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-3
the details of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Act and other expenses, and of the acquisition costs relating to the acquisition of assets, for that taxable period, and the total amount of tax on taxable purchases, etc.;
machine translation, not official
**四** 当該課税期間中に行つた棚卸資産及び調整対象固定資産の取得の状況
art-22/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-4
the status of acquisition of inventory and adjustment-target fixed assets during that taxable period;
machine translation, not official
**五** その他参考となるべき事項
art-22/par-3/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-5
any other matters for reference.
machine translation, not official
**第四項** 法第三十七条第一項の規定の適用を受ける事業者で法第四十五条第一項の規定による申告書を提出する者については、前二項の規定にかかわらず、次に掲げる事項を記載した書類を当該申告書に添付しなければならない。
art-22/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4
For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits a return under Article 45, paragraph (1) of the Act, notwithstanding the preceding two paragraphs, the business operator must attach to that return a document stating the following matters:
machine translation, not official
**一** 当該申告書に係る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の計算に関する明細
art-22/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4/item-1
a detailed statement of the calculation of the amount of 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 taxable period relating to that return;
machine translation, not official
**二** 当該課税期間の仕入れに係る消費税額の計算に関する明細
art-22/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4/item-2
a detailed statement of the calculation of the consumption tax on purchases for that taxable period;
machine translation, not official
**三** その他参考となるべき事項
art-22/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4/item-3
any other matters for reference.
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### 第二十三条（死亡の場合の確定申告書の記載事項） — Matters to Be Stated in the Final Return in the Case of Death
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art-23 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23
**第一項** 令第六十三条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-23/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1
The matters specified by Ministry of Finance Order prescribed in Article 63, paragraph (1) of the Order are the following:
machine translation, not official
**一** 被相続人の氏名及びその死亡の時における納税地
art-23/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1/item-1
the decedent's name and place for tax payment at the time of death;
machine translation, not official
**二** 各相続人の氏名、住所又は居所、個人番号、被相続人との続柄、民法第九百条から第九百二条まで（法定相続分・代襲相続人の相続分・遺言による相続分の指定）の規定によるその相続分及び相続又は遺贈によつて得た財産の価額（個人番号を有しない者にあつては、氏名、住所又は居所、被相続人との続柄、同法第九百条から第九百二条までの規定によるその相続分及び相続又は遺贈によつて得た財産の価額）
art-23/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1/item-2
for each heir, the name, domicile or residence, individual number, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 (Intestate Shares; Share of an Heir Taking per Stirpes; Designation of a Person's Share of the Estate by Will) of the Civil Code, and value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 of that Code, and value of the property obtained by inheritance or bequest);
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**三** 相続人が限定承認をした場合には、その旨
art-23/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1/item-3
if the heir has made a qualified acceptance, a statement to that effect;
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**四** 相続人が二人以上ある場合には、法第四十五条第一項第四号に掲げる消費税額（同項第六号の規定に該当する場合には、同号に掲げる消費税額）を第二号の各相続人の相続分により按分して計算した金額に相当する消費税額
art-23/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1/item-4
if there are two or more heirs, the amount of consumption tax equivalent to the amount calculated by apportioning the amount of consumption tax set out in Article 45, paragraph (1), item (iv) of the Act (where item (vi) of that paragraph applies, the amount of consumption tax set out in that item) according to the share of inheritance of each heir in item (ii).
machine translation, not official
**第二項** 令第六十三条第二項ただし書の方法により同項に規定する申告書を提出する場合には、当該申告書には、前項第二号に掲げる事項のうち同条第二項ただし書の規定により氏名を付記する他の相続人の個人番号は、記載することを要しない。
art-23/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-2
Where a return prescribed in Article 63, paragraph (2) of the Order is submitted by the method under the proviso to that paragraph, that return is not required to state, among the matters set out in item (ii) of the preceding paragraph, the individual number of another heir whose name is added pursuant to the proviso to Article 63, paragraph (2) of the Order.
machine translation, not official
**第三項** 前二項の規定は、令第六十三条第五項の規定により同項の相続人が法第四十二条第一項、第四項又は第六項の規定による申告書（これらの規定による申告書で法第四十三条第一項各号に掲げる事項を記載したものを含む。）を提出する場合について準用する。
art-23/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-3
The provisions of the preceding two paragraphs apply mutatis mutandis where, pursuant to the provisions of Article 63, paragraph (5) of the Order, an heir prescribed in that paragraph submits a return under Article 42, paragraph (1), (4) or (6) of the Act (including a return under those provisions that states the matters set out in the items of Article 43, paragraph (1) of the Act).
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### 第二十三条の二（法人の消費税申告書の提出期限を延長する旨の届出書等の記載事項） — Matters to Be Stated in the Written Notification to the Effect That the Deadline for Filing a Corporation's Consumption Tax Return Will Be Extended, etc.
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art-23-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2
**第一項** 法第四十五条の二第一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-23-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1
The written notification prescribed in Article 45-2, paragraph (1) of the Act 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-23-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1/item-1
the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
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**二** 事業年度の開始及び終了の日
art-23-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1/item-2
the days on which the business year begins and ends;
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**三** 法第四十五条の二第一項の規定の適用を受けようとする最初の課税期間の初日及び末日の年月日
art-23-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1/item-3
the dates of the first day and last day of the first taxable period for which the notifier seeks to have Article 45-2, paragraph (1) of the Act apply;
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**四** その他参考となるべき事項
art-23-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-1/item-4
any other matters for reference.
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**第二項** 法第四十五条の二第二項に規定する同条第一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-23-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2
The written notification prescribed in Article 45-2, paragraph (2) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (1) of that Article must state the following matters:
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**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-23-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-1
the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 事業年度の開始及び終了の日
art-23-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-2
the days on which the business year begins and ends;
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**三** 法第四十五条の二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及び末日の年月日
art-23-2/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-3
the dates of the first day and last day of the taxable period for which Article 45-2, paragraph (1) of the Act has come to apply to the notifier;
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**四** 法第四十五条の二第一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初日及び末日の年月日
art-23-2/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-4
the dates of the first day and last day of the taxable period for which the notifier seeks to cease to have Article 45-2, paragraph (1) of the Act apply;
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**五** その他参考となるべき事項
art-23-2/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-2/item-5
any other matters for reference.
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**第三項** 法第四十五条の二第二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-23-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-3
The written notification prescribed in Article 45-2, paragraph (2) 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-23-2/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-3/item-1
the notifier's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
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**二** 事業を廃止した年月日
art-23-2/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-3/item-2
the date on which the business was discontinued;
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**三** その他参考となるべき事項
art-23-2/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2/par-3/item-3
any other matters for reference.
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### 第二十三条の三（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例） — Special Provisions on the Retention Period for Documents, etc. Proving Export Transactions, etc. of a Corporation with an Extended Filing Deadline
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art-23-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-3
**第一項** 法第四十五条の二第一項の規定の適用がある場合における第五条第一項及び第三項、第八条第五項、第九条第七項、第十六条第一項から第三項まで、第十九条並びに第二十六条の七第一項及び第四項の規定の適用については、第五条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第三項において同じ。）」と、第八条第五項及び第九条第七項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第十六条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項及び第三項において同じ。）」と、第十九条中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第二十六条の七第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第四項において同じ。）」とする。
art-23-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-3/par-1
With respect to the application of Article 5, paragraphs (1) and (3), Article 8, paragraph (5), Article 9, paragraph (7), Article 16, paragraphs (1) through (3), Article 19, and Article 26-7, paragraphs (1) and (4) where Article 45-2, paragraph (1) of the Act applies, the phrase "the day on which two months have elapsed" in Article 5, paragraph (1) is deemed to be replaced with "the day on which two months have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in paragraph (3))", the phrase "the day on which two months have elapsed" in Article 8, paragraph (5) and Article 9, paragraph (7) with "the day on which two months have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period)", the phrase "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined; the same applies in the following paragraph and paragraph (3)) have elapsed" in Article 16, paragraph (1) with "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined; the same applies in the following paragraph and paragraph (3)) have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in the following paragraph and paragraph (3))", the phrase "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined) have elapsed" in Article 19 with "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined) have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period)", and the phrase "have elapsed" in Article 26-7, paragraph (1) with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in paragraph (4))".
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### 第二十三条の四（電子情報処理組織による申告の特例） — Special Provisions on Filing Returns by Means of Electronic Data Processing System
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art-23-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4
**第一項** 法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織（同項に規定する電子情報処理組織をいう。以下この条及び次条において同じ。）を使用して同項に規定する申告書記載事項又は添付書類記載事項（以下この条においてそれぞれ「申告書記載事項」又は「添付書類記載事項」という。）を提供しようとする場合における届出その他の手続については、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令（平成十五年財務省令第七十一号）第四条第一項から第三項まで、第六項及び第七項（事前届出等）の規定の例による。
art-23-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-1
Where a business operator prescribed in Article 46-2, paragraph (1) of the Act seeks to provide, pursuant to that paragraph, the matters stated in a return or the matters stated in attached documents prescribed in that paragraph (hereinafter in this Article referred to respectively as "matters stated in a return" or "matters stated in attached documents") using an electronic data processing system (meaning the electronic data processing system prescribed in that paragraph; the same applies hereinafter in this Article and the following Article), the notification and other procedures are to be in accordance with the provisions of Article 4, paragraphs (1) through (3), (6) and (7) (Prior Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 71 of 2003).
machine translation, not official
**第二項** 前項の規定によりその例によるものとされる国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第四条第一項の届出は、事業者（法第十五条第三項に規定する受託事業者を除く。）が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める日から一月以内（第三号に掲げる場合にあつては、二月以内）に行わなければならない。
art-23-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-2
The notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. the provisions of which are followed pursuant to the preceding paragraph, must be made, where a business operator (excluding a trustee business operator prescribed in Article 15, paragraph (3) of the Act) comes to fall under a case set out in the following items, within one month (within two months in the case set out in item (iii)) from the day specified in the relevant item:
machine translation, not official
**一** 法人（法人税法第二条第四号（定義）に規定する外国法人を除く。）である事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）の資本金の額又は出資の金額が一億円を超えることとなつた場合 その超えることとなつた日
art-23-4/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-1
where the amount of capital or contributions of a business operator that is a corporation (excluding a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act) (excluding a business operator that is exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes to exceed 100 million yen: the day on which it comes to exceed that amount;
machine translation, not official
**二** 法第四十六条の二第二項に規定する特定法人が法第九条第一項本文の規定の適用を受けないこととなつた場合 その適用を受けないこととなつた課税期間の初日
art-23-4/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-2
where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act comes to be no longer subject to the application of the main clause of Article 9, paragraph (1) of the Act: the first day of the taxable period for which it is no longer subject to that application;
machine translation, not official
**三** 法第四十六条の二第二項に規定する特定法人（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が新たに設立された場合 その設立の日
art-23-4/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-3
where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act (excluding a business operator that is exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) is newly established: the day of its establishment.
machine translation, not official
**第三項** 法第四十六条の二第一項に規定する財務省令で定める方法は、次の各号に掲げる事項の区分に応じ当該各号に定める方法とする。
art-23-4/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3
The method specified by Ministry of Finance Order prescribed in Article 46-2, paragraph (1) of the Act is, according to the categories of matters set out in the following items, the method specified in the relevant item:
machine translation, not official
**一** 申告書記載事項 電子情報処理組織を使用して、当該申告書記載事項を入力して送信する方法
art-23-4/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-1
matters stated in a return: the method of entering and transmitting those matters stated in a return using an electronic data processing system;
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**二** 添付書類記載事項 次に掲げる方法
art-23-4/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-2
matters stated in attached documents: the following methods:
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**イ** 電子情報処理組織を使用して、当該添付書類記載事項を入力して送信する方法
art-23-4/par-3/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-2/sub-1
the method of entering and transmitting those matters stated in attached documents using an electronic data processing system;
machine translation, not official
**ロ** 当該添付書類記載事項が記載された書類をスキャナにより読み取る方法その他これに類する方法により作成した情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第三条第七号（定義）に規定する電磁的記録（これらの方法により国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第二項各号（電子情報処理組織による申請等）に掲げる要件を満たすように読み取り、又は作成したものに限る。）を電子情報処理組織を使用して送信する方法（イに掲げる方法につき国税庁の使用に係る電子計算機において用いることができない場合に限る。）
art-23-4/par-3/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-2/sub-2
the method of transmitting, using an electronic data processing system, an electronic or magnetic record prescribed in Article 3, item (vii) (Definitions) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) that has been created by reading a document stating those matters stated in attached documents with a scanner or by a similar method (limited to one that has been read or created by those methods so as to satisfy the requirements set out in the items of Article 5, paragraph (2) (Applications, etc. by Means of Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.) (limited to the case where the method set out in (a) cannot be used on the computer used by the National Tax Agency).
machine translation, not official
**第四項** 法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して行う申告書記載事項又は添付書類記載事項の提供については、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第一項の定めるところにより、行わなければならない。
art-23-4/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-4
The provision of matters stated in a return or matters stated in attached documents that a business operator prescribed in Article 46-2, paragraph (1) of the Act makes using an electronic data processing system pursuant to that paragraph must be made as provided in Article 5, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..
machine translation, not official
**第五項** 申告書記載事項又は添付書類記載事項を第三項各号に定める方法により送信する場合におけるその送信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-23-4/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-5
The file format for the transmission of matters stated in a return or matters stated in attached documents by the methods specified in the items of paragraph (3) is to be specified by the Commissioner of the National Tax Agency.
machine translation, not official
**第六項** 法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して申告書記載事項又は添付書類記載事項を提供する場合には、当該事業者は、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第六条第一項（第四号に係る部分を除く。）（申請等において氏名等を明らかにする措置）の規定の例により、その名称を明らかにしなければならない。
art-23-4/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-6
Where a business operator prescribed in Article 46-2, paragraph (1) of the Act provides matters stated in a return or matters stated in attached documents using an electronic data processing system pursuant to that paragraph, the business operator must make its title clear in accordance with the provisions of Article 6, paragraph (1) (excluding the portion relating to item (iv)) (Measures to Make Clear Name, etc. in Applications, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc..
machine translation, not official
**第七項** 前各項に定めるもののほか、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-23-4/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-7
In addition to what is provided for in the preceding paragraphs, the necessary matters concerning procedures relating to the use of an electronic data processing system and the details of the procedures are as provided separately.
machine translation, not official
### 第二十三条の五（電子情報処理組織による申告が困難である場合の特例を受ける旨の申請書の記載事項等） — Matters to Be Stated in the Written Application to the Effect That the Special Provisions for Cases Where Filing Returns by Means of an Electronic Data Processing System Is Difficult Will Apply, etc.
caption: machine translation, not official
art-23-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5
**第一項** 法第四十六条の三第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-23-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-1
The matters specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are the following:
machine translation, not official
**一** 申請者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-23-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-1/item-1
the applicant's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難である事情が生じた日
art-23-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-1/item-2
the day on which circumstances arose that make it difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason;
machine translation, not official
**三** その他参考となるべき事項
art-23-5/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-1/item-3
any other matters for reference.
machine translation, not official
**第二項** 法第四十六条の三第二項に規定する財務省令で定める書類は、電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難であることを明らかにする書類とする。
art-23-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-2
The documents specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are documents that make clear that it is difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason.
machine translation, not official
**第三項** 法第四十六条の三第八項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-23-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-3
The matters specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (8) of the Act are the following:
machine translation, not official
**一** 申請者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-23-5/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-3/item-1
the applicant's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 法第四十六条の三第一項の承認を受けた日又はその承認があつたものとみなされた日
art-23-5/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-3/item-2
the day on which the approval under Article 46-3, paragraph (1) of the Act was obtained or the day on which that approval is deemed to have been given;
machine translation, not official
**三** 法第四十六条の三第一項の規定の適用をやめようとする理由
art-23-5/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-3/item-3
the reason for seeking to cease the application of Article 46-3, paragraph (1) of the Act;
machine translation, not official
**四** その他参考となるべき事項
art-23-5/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5/par-3/item-4
any other matters for reference.
machine translation, not official
### 第二十四条（引取りに係る課税貨物についての申告書の記載事項） — Matters to Be Stated in the Return for Taxable Goods Taken Out of a Bonded Area
caption: machine translation, not official
art-24 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24
**第一項** 法第四十七条第一項第三号及び同条第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-24/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1
The matters specified by Ministry of Finance Order prescribed in Article 47, paragraph (1), item (iii) of the Act and paragraph (2) of that Article are the following:
machine translation, not official
**一** 申告者の氏名又は名称及び住所若しくは居所若しくは本店若しくは主たる事務所の所在地（次条において「住所等」という。）又は課税貨物の引取りに係る事務所、事業所その他これらに準ずるもの（同条において「引取りに係る事務所等」という。）の所在地
art-24/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1/item-1
the filer's name or title and domicile, residence, or location of the head office or principal office (referred to as "address, etc." in the following Article), or the location of the office, place of business, or other similar place relating to the taking out of the taxable goods (referred to as "office, etc. for taking out goods" in that Article);
machine translation, not official
**二** 引取りに係る保税地域の所在地
art-24/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1/item-2
the location of the bonded area from which the goods are taken out;
machine translation, not official
**三** 当該課税貨物の仕出国名
art-24/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1/item-3
the name of the country from which the taxable goods were shipped;
machine translation, not official
**四** その他参考となるべき事項
art-24/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 第二十三条第一項の規定は、令第六十三条第六項の規定により同項の相続人が特例申告書を提出する場合について準用する。この場合において、第二十三条第一項第二号中「氏名、住所又は居所、個人番号」とあるのは「氏名、住所又は居所」と、「価額（個人番号を有しない者にあつては、氏名、住所又は居所、被相続人との続柄、同法第九百条から第九百二条までの規定によるその相続分及び相続又は遺贈によつて得た財産の価額）」とあるのは「価額」と読み替えるものとする。
art-24/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-24/par-2
The provisions of Article 23, paragraph (1) apply mutatis mutandis where an heir prescribed in Article 63, paragraph (6) of the Order submits a special return pursuant to the provisions of that paragraph. In this case, the phrase "the name, domicile or residence, individual number" in Article 23, paragraph (1), item (ii) is deemed to be replaced with "the name, domicile or residence", and the phrase "value of the property obtained by inheritance or bequest (for a person who has no individual number, the name, domicile or residence, relationship to the decedent, share of inheritance under the provisions of Articles 900 through 902 of that Code, and value of the property obtained by inheritance or bequest)" with "value of the property obtained by inheritance or bequest".
machine translation, not official
### 第二十五条（納期限の延長の申請書の記載事項） — Matters to Be Stated in the Written Application for Extension of the Due Date for Payment
caption: machine translation, not official
art-25 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25
**第一項** 法第五十一条第一項に規定する申請書には、次に掲げる事項を記載しなければならない。
art-25/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1
The written application prescribed in Article 51, paragraph (1) of the Act must state the following matters:
machine translation, not official
**一** 申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地
art-25/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-1
the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;
machine translation, not official
**二** 納期限の延長を受けようとする課税貨物に係る法第四十七条第一項の規定による申告書（同条第三項の場合を除く。）の提出の年月日及び当該申告書の番号
art-25/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-2
the date of submission of the return under Article 47, paragraph (1) of the Act (excluding the case under paragraph (3) of that Article) relating to the taxable goods for which an extension of the due date for payment is sought, and the number of that return;
machine translation, not official
**三** 納期限の延長を受けようとする期間の末日
art-25/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-3
the last day of the period for which an extension of the due date for payment is sought;
machine translation, not official
**四** 納期限の延長を受けようとする消費税額
art-25/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-4
the amount of consumption tax for which an extension of the due date for payment is sought;
machine translation, not official
**五** その他参考となるべき事項
art-25/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** 法第五十一条第二項に規定する申請書には、次に掲げる事項を記載しなければならない。
art-25/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2
The written application prescribed in Article 51, paragraph (2) of the Act must state the following matters:
machine translation, not official
**一** 申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地
art-25/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-1
the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;
machine translation, not official
**二** 納期限の延長を受けようとする特定月（法第五十一条第二項に規定する特定月をいう。）
art-25/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-2
the specified month for which an extension of the due date for payment is sought (meaning the specified month prescribed in Article 51, paragraph (2) of the Act);
machine translation, not official
**三** 納期限の延長を受けようとする期間の末日
art-25/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-3
the last day of the period for which an extension of the due date for payment is sought;
machine translation, not official
**四** 納期限の延長を受けようとする消費税額の合計額
art-25/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-4
the total amount of consumption tax for which an extension of the due date for payment is sought;
machine translation, not official
**五** その他参考となるべき事項
art-25/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-2/item-5
any other matters for reference.
machine translation, not official
**第三項** 法第五十一条第三項又は第四項に規定する申請書には、次に掲げる事項を記載しなければならない。
art-25/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3
The written application prescribed in Article 51, paragraph (3) or (4) of the Act must state the following matters:
machine translation, not official
**一** 申請者の氏名又は名称及び住所等又は引取りに係る事務所等の所在地
art-25/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-1
the applicant's name or title and address, etc. or location of the office, etc. for taking out goods;
machine translation, not official
**二** 納期限の延長を受けようとする課税貨物に係る特例申告書の提出の年月日及びその特例申告書の番号
art-25/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-2
the date of submission of the special return relating to the taxable goods for which an extension of the due date for payment is sought, and the number of that special return;
machine translation, not official
**三** 納期限の延長を受けようとする期間の末日
art-25/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-3
the last day of the period for which an extension of the due date for payment is sought;
machine translation, not official
**四** 納期限の延長を受けようとする消費税額
art-25/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-4
the amount of consumption tax for which an extension of the due date for payment is sought;
machine translation, not official
**五** その他参考となるべき事項
art-25/par-3/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25/par-3/item-5
any other matters for reference.
machine translation, not official
---
## Cites
- art-20/par-1: 法第四十二条第一項第二号 → 消費税法 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-20/par-1: 第四項第二号 → 消費税法 第四十二条第四項第二号 (Article 42, paragraph (4), item (ii)), art-42/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20/par-1: 第六項第二号 → 消費税法 第四十二条第六項第二号 (Article 42, paragraph (6), item (ii)), art-42/par-6/item-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-2 (e-Gov law ID 363AC0000000108)
- art-20/par-1/item-1: 第二十二条 → 消費税法施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22
- art-20/par-1/item-1: 第二十三条の二 → 消費税法施行規則 第二十三条の二 (Article 23-2), art-23-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-2
- art-20/par-1/item-1: 第二十三条の五 → 消費税法施行規則 第二十三条の五 (Article 23-5), art-23-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5
- art-20/par-1/item-3: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)
- art-20-2/par-1: 法第四十二条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 (e-Gov law ID 363AC0000000108)
- art-20-2/par-1/item-2: 法第四十二条第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-20-2/par-1/item-2: この項 → 消費税法施行規則 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-regulation/art-20-2/par-1
- art-20-2/par-1/item-2: 次項 → 消費税法施行規則 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-regulation/art-20-2/par-2
- art-20-2/par-1/item-3: 前号 → 消費税法施行規則 第二十条の二第一項第二号 (Article 20-2, paragraph (1), item (ii)), art-20-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20-2/par-1/item-2
- art-20-2/par-2: 法第四十二条第九項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/consumption-tax-act/art-42/par-9 (e-Gov law ID 363AC0000000108)
- art-20-2/par-2: 同条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 (e-Gov law ID 363AC0000000108)
- art-20-2/par-3: 法第四十二条第九項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/consumption-tax-act/art-42/par-9 (e-Gov law ID 363AC0000000108)
- art-21/par-1: 法第四十三条第一項第五号 → 消費税法 第四十三条第一項第五号 (Article 43, paragraph (1), item (v)), art-43/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-21/par-1: 第二十条第一項 → 消費税法施行規則 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-20/par-1
- art-21/par-2: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)
- art-21/par-2/item-1: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)
- art-21/par-2/item-1: この条 → 消費税法施行規則 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21
- art-21/par-2/item-1: 次条第二項第一号 → 消費税法施行規則 第二十二条第二項第一号 (Article 22, paragraph (2), item (i)), art-22/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2/item-1
- art-21/par-2/item-2: 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-21/par-2/item-3: 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-21/par-2/item-3: この条 → 消費税法施行規則 第二十一条 (Article 21), art-21 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21
- art-21/par-2/item-3: 次条 → 消費税法施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22
- art-21/par-3: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-21/par-3: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)
- art-21/par-3: 前項 → 消費税法施行規則 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-21/par-2
- art-21/par-3/item-1: 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-22/par-1: 法第四十五条第一項第八号 → 消費税法 第四十五条第一項第八号 (Article 45, paragraph (1), item (viii)), art-45/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-8 (e-Gov law ID 363AC0000000108)
- art-22/par-2: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-2: 法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-2/item-2: 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-22/par-2/item-2: 次項第三号 → 消費税法施行規則 第二十二条第三項第三号 (Article 22, paragraph (3), item (iii)), art-22/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-3
- art-22/par-3: 法第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-22/par-3: 前項 → 消費税法施行規則 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2
- art-22/par-3/item-1: 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-22/par-3/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-22/par-3/item-1: 次号 → 消費税法施行規則 第二十二条第三項第二号 (Article 22, paragraph (3), item (ii)), art-22/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-2
- art-22/par-3/item-1: この号 → 消費税法施行規則 第二十二条第三項第一号 (Article 22, paragraph (3), item (i)), art-22/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3/item-1
- art-22/par-3/item-1: 第二十七条第一項第一号 → 消費税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-1/item-1
- art-22/par-3/item-2: 第二十七条第一項第一号 → 消費税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-1/item-1
- art-22/par-3/item-3: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-4: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-4: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-4: 前二項 → 消費税法施行規則 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-2
- art-22/par-4: 前二項 → 消費税法施行規則 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-3
- art-22/par-4/item-1: 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-23/par-1: 令第六十三条第一項 → 消費税法施行令 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-1 (e-Gov law ID 363CO0000000360)
- art-23/par-1/item-2: 民法第九百条から第九百二条まで → 民法 第九百条 (Article 900), art-900 — https://japanlaw.org/en/civil-code/art-900 (e-Gov law ID 129AC0000000089)
- art-23/par-1/item-2: 民法第九百条から第九百二条まで → 民法 第九百一条 (Article 901), art-901 — https://japanlaw.org/en/civil-code/art-901 (e-Gov law ID 129AC0000000089)
- art-23/par-1/item-2: 民法第九百条から第九百二条まで → 民法 第九百二条 (Article 902), art-902 — https://japanlaw.org/en/civil-code/art-902 (e-Gov law ID 129AC0000000089)
- art-23/par-1/item-4: 法第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-23/par-1/item-4: 同項第六号 → 消費税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-6 (e-Gov law ID 363AC0000000108)
- art-23/par-1/item-4: 第二号 → 消費税法施行規則 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1/item-2
- art-23/par-2: 令第六十三条第二項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-2 (e-Gov law ID 363CO0000000360)
- art-23/par-2: 前項第二号 → 消費税法施行規則 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1/item-2
- art-23/par-3: 前二項 → 消費税法施行規則 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1
- art-23/par-3: 前二項 → 消費税法施行規則 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-2
- art-23/par-3: 令第六十三条第五項 → 消費税法施行令 第六十三条第五項 (Article 63, paragraph (5)), art-63/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-5 (e-Gov law ID 363CO0000000360)
- art-23/par-3: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-23/par-3: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-23/par-3: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-23/par-3: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-1: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-1/item-3: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-2: 法第四十五条の二第二項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 (e-Gov law ID 363AC0000000108)
- art-23-2/par-2: 同条第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-2/item-3: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-2/item-4: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-2/par-3: 法第四十五条の二第二項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 (e-Gov law ID 363AC0000000108)
- art-23-3/par-1: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-3/par-1: 第五条第一項 → 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-23-3/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-23-3/par-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-23-3/par-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-23-3/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-1
- art-23-3/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-2
- art-23-3/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-16/par-3
- art-23-3/par-1: 第十九条 → 消費税法施行規則 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-19
- art-23-3/par-1: 第二十六条の七第一項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-1
- art-23-3/par-1: 第四項 → 消費税法施行規則 第二十六条の七第四項 (Article 26-7, paragraph (4)), art-26-7/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-7/par-4
- art-23-4/par-1: 法第四十六条の二第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-4/par-1: この条 → 消費税法施行規則 第二十三条の四 (Article 23-4), art-23-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4
- art-23-4/par-1: 次条 → 消費税法施行規則 第二十三条の五 (Article 23-5), art-23-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-5
- art-23-4/par-2: 前項 → 消費税法施行規則 第二十三条の四第一項 (Article 23-4, paragraph (1)), art-23-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-1
- art-23-4/par-2: 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-23-4/par-2: 第三号 → 消費税法施行規則 第二十三条の四第二項第三号 (Article 23-4, paragraph (2), item (iii)), art-23-4/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-3
- art-23-4/par-2/item-1: 法人税法第二条第四号 → 法人税法 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/corporation-tax-act/art-2/par-1/item-4 (e-Gov law ID 340AC0000000034)
- art-23-4/par-2/item-1: 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-23-4/par-2/item-2: 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-23-4/par-2/item-2: 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-23-4/par-2/item-3: 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-23-4/par-2/item-3: 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-23-4/par-3: 法第四十六条の二第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-4/par-3/item-2/sub-2: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第三条第七号 → e-Gov law 414AC0000000151, 第三条第一項第七号 (Article 3, paragraph (1), item (vii)), art-3/par-1/item-7 — not held in this collection
- art-23-4/par-4: 法第四十六条の二第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-4/par-5: 第三項 → 消費税法施行規則 第二十三条の四第三項 (Article 23-4, paragraph (3)), art-23-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3
- art-23-4/par-6: 法第四十六条の二第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 (e-Gov law ID 363AC0000000108)
- art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第一項 (Article 23-4, paragraph (1)), art-23-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-1
- art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第二項 (Article 23-4, paragraph (2)), art-23-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-2
- art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第三項 (Article 23-4, paragraph (3)), art-23-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-3
- art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第四項 (Article 23-4, paragraph (4)), art-23-4/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-4
- art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第五項 (Article 23-4, paragraph (5)), art-23-4/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-5
- art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第六項 (Article 23-4, paragraph (6)), art-23-4/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23-4/par-6
- art-23-5/par-1: 法第四十六条の三第二項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-2 (e-Gov law ID 363AC0000000108)
- art-23-5/par-2: 法第四十六条の三第二項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-2 (e-Gov law ID 363AC0000000108)
- art-23-5/par-3: 法第四十六条の三第八項 → 消費税法 第四十六条の三第八項 (Article 46-3, paragraph (8)), art-46-3/par-8 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-8 (e-Gov law ID 363AC0000000108)
- art-23-5/par-3/item-2: 法第四十六条の三第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 (e-Gov law ID 363AC0000000108)
- art-23-5/par-3/item-3: 法第四十六条の三第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 (e-Gov law ID 363AC0000000108)
- art-24/par-1: 法第四十七条第一項第三号 → 消費税法 第四十七条第一項第三号 (Article 47, paragraph (1), item (iii)), art-47/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-24/par-1: 同条第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-2 (e-Gov law ID 363AC0000000108)
- art-24/par-1/item-1: 次条 → 消費税法施行規則 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-25
- art-24/par-2: 第二十三条第一項 → 消費税法施行規則 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1
- art-24/par-2: 令第六十三条第六項 → 消費税法施行令 第六十三条第六項 (Article 63, paragraph (6)), art-63/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63/par-6 (e-Gov law ID 363CO0000000360)
- art-24/par-2: 第二十三条第一項第二号 → 消費税法施行規則 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-23/par-1/item-2
- art-25/par-1: 法第五十一条第一項 → 消費税法 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — https://japanlaw.org/en/consumption-tax-act/art-51/par-1 (e-Gov law ID 363AC0000000108)
- art-25/par-1/item-2: 法第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 (e-Gov law ID 363AC0000000108)
- art-25/par-1/item-2: 同条第三項 → 消費税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act/art-47/par-3 (e-Gov law ID 363AC0000000108)
- art-25/par-2: 法第五十一条第二項 → 消費税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/consumption-tax-act/art-51/par-2 (e-Gov law ID 363AC0000000108)
- art-25/par-2/item-2: 法第五十一条第二項 → 消費税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/consumption-tax-act/art-51/par-2 (e-Gov law ID 363AC0000000108)
- art-25/par-3: 法第五十一条第三項 → 消費税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/consumption-tax-act/art-51/par-3 (e-Gov law ID 363AC0000000108)
- art-25/par-3: 第四項 → 消費税法 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/en/consumption-tax-act/art-51/par-4 (e-Gov law ID 363AC0000000108)
---
## 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-20261106T203801-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-015, 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-20261106T203801-015, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-016, 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-20261106T203801-016, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-017, 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-20261106T203801-017, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-018, 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-20261106T203801-018, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-019, 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