# 消費税法 / Consumption Tax Act — 第五条 (Article 5) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第五条 (Article 5)（納税義務者） — address `art-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-5 - Every provision below carries its address and both URLs 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. --- ### 第五条（納税義務者） — Taxpayers caption: machine translation, not official art-5 · https://japanlaw.org/en/consumption-tax-act/art-5 · https://japanlaw.org/l/363AC0000000108/art-5 **第一項** 事業者は、国内において行つた課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。第三十条第二項及び第三十二条を除き、以下同じ。）及び特定課税仕入れ（課税仕入れのうち特定仕入れに該当するものをいう。以下同じ。）につき、この法律により、消費税を納める義務がある。 art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-5/par-1 A business operator has an obligation to pay consumption tax under this Act with respect to taxable transfers, etc. of assets conducted in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies hereafter, except in Article 30, paragraph (2) and Article 32) and specified taxable purchases (meaning, of taxable purchases, those that fall under specified purchases; the same applies hereafter). machine translation, not official **第二項** 外国貨物を保税地域から引き取る者は、課税貨物につき、この法律により、消費税を納める義務がある。 art-5/par-2 · https://japanlaw.org/en/consumption-tax-act/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/art-5/par-2 A person who takes foreign goods out of a bonded area has an obligation to pay consumption tax under this Act with respect to the taxable goods. machine translation, not official --- ## Cites - art-5/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-30/par-2 - art-5/par-1: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 国税通則法 第二条第一項第九号（定義） — https://japanlaw.org/en/national-tax-general-rules-act/art-2/par-1/item-9 · https://japanlaw.org/l/337AC0000000066/art-2/par-1/item-9 - 消費税法 第九条第一項（小規模事業者に係る納税義務の免除） — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - 消費税法 第十五条第一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1 - 消費税法 第六十二条第一項（特定資産の譲渡等を行う事業者の義務） — https://japanlaw.org/en/consumption-tax-act/art-62/par-1 · https://japanlaw.org/l/363AC0000000108/art-62/par-1 - 消費税法 附則第十六条第一項（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-1 - 消費税法 附則第三十六条第一項（小規模事業者の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-1 - 消費税法 附則第三十八条第二項第一号（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2/item-1 - 租税特別措置法 第八十六条の六第一項（カジノ業務に係る仕入れに係る消費税額の控除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-86-6/par-1 · https://japanlaw.org/l/332AC0000000026/art-86-6/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-002, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13