# 消費税法 / Consumption Tax Act — 第五十七条の五 (Article 57-5) - 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: 第五十七条の五 (Article 57-5)（適格請求書類似書類等の交付の禁止） — address `art-57-5` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-57-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-57-5 - 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. --- ### 第五十七条の五（適格請求書類似書類等の交付の禁止） — Prohibition of Delivery of Documents Similar to Qualified Invoices, etc. caption: machine translation, not official art-57-5 · https://japanlaw.org/en/consumption-tax-act/art-57-5 · https://japanlaw.org/l/363AC0000000108/art-57-5 **第一項** 適格請求書発行事業者以外の者は第一号に掲げる書類及び第三号に掲げる電磁的記録（第一号に掲げる書類の記載事項に係るものに限る。）を、適格請求書発行事業者は第二号に掲げる書類及び第三号に掲げる電磁的記録（第二号に掲げる書類の記載事項に係るものに限る。）を、それぞれ他の者に対して交付し、又は提供してはならない。 art-57-5/par-1 · https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1 A person other than a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (i) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (i)), and a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (ii) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (ii)). machine translation, not official **一** 適格請求書発行事業者が作成した適格請求書又は適格簡易請求書であると誤認されるおそれのある表示をした書類 art-57-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-1 documents bearing an indication that is likely to be mistaken for a qualified invoice or qualified simplified invoice prepared by a qualified invoice issuer; machine translation, not official **二** 偽りの記載をした適格請求書又は適格簡易請求書 art-57-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-2 a qualified invoice or qualified simplified invoice containing a false statement; machine translation, not official **三** 第一号に掲げる書類の記載事項又は前号に掲げる書類の記載事項に係る電磁的記録 art-57-5/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-3 electronic or magnetic records relating to the matters stated in the documents set forth in item (i) or in the documents set forth in the preceding item. machine translation, not official --- ## Cites - art-57-5/par-1: 第一号 → 消費税法 第五十七条の五第一項第一号 (Article 57-5, paragraph (1), item (i)), art-57-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-1 - art-57-5/par-1: 第三号 → 消費税法 第五十七条の五第一項第三号 (Article 57-5, paragraph (1), item (iii)), art-57-5/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-3 - art-57-5/par-1: 第二号 → 消費税法 第五十七条の五第一項第二号 (Article 57-5, paragraph (1), item (ii)), art-57-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-2 - art-57-5/par-1/item-3: 第一号 → 消費税法 第五十七条の五第一項第一号 (Article 57-5, paragraph (1), item (i)), art-57-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-1 - art-57-5/par-1/item-3: 前号 → 消費税法 第五十七条の五第一項第二号 (Article 57-5, paragraph (1), item (ii)), art-57-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の二第一項第三号ロ（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2/par-1/item-3/sub-2 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1/item-3/sub-2 - 消費税法 第五十七条の五第一項（適格請求書類似書類等の交付の禁止） — https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1 - 消費税法 第五十七条の五第一項第三号（適格請求書類似書類等の交付の禁止） — https://japanlaw.org/en/consumption-tax-act/art-57-5/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-3 - 消費税法 第六十五条第一項第四号 — https://japanlaw.org/en/consumption-tax-act/art-65/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-4 --- ## 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-20261013T073630-022, 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