# 消費税法 / Consumption Tax Act — 第五十七条の六 (Article 57-6) - 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: 第五十七条の六 (Article 57-6)（任意組合等の組合員による適格請求書等の交付の禁止） — address `art-57-6` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-57-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-57-6 - 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. --- ### 第五十七条の六（任意組合等の組合員による適格請求書等の交付の禁止） — Prohibition of Delivery of Qualified Invoices, etc. by Partners of Voluntary Partnerships, etc. caption: machine translation, not official art-57-6 · https://japanlaw.org/en/consumption-tax-act/art-57-6 · https://japanlaw.org/l/363AC0000000108/art-57-6 **第一項** 民法（明治二十九年法律第八十九号）第六百六十七条第一項（組合契約）に規定する組合契約によつて成立する組合、投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項（定義）に規定する投資事業有限責任組合若しくは有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条（定義）に規定する有限責任事業組合又は外国の法令に基づいて設立された団体であつてこれらの組合に類似するもの（以下この条において「任意組合等」という。）の組合員である適格請求書発行事業者は、第五十七条の四第一項本文、第二項又は第五項の規定にかかわらず、当該任意組合等の事業として国内において行つた課税資産の譲渡等につき適格請求書若しくは適格簡易請求書を交付し、又はこれらの書類に記載すべき事項に係る電磁的記録を提供してはならない。ただし、当該任意組合等の組合員の全てが適格請求書発行事業者である場合において、その旨を記載した届出書を当該任意組合等の業務を執行する政令で定める者（次項において「業務執行組合員」という。）が、政令で定めるところにより、当該業務執行組合員の納税地を所轄する税務署長に提出したときは、当該提出があつた日以後に行う当該課税資産の譲渡等については、この限りでない。 art-57-6/par-1 · https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1 A qualified invoice issuer that is a partner of a partnership formed by a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (Act No. 89 of 1896), an investment limited partnership prescribed in Article 2, paragraph (2) (Definitions) of the Limited Partnership Act for Investment (Act No. 90 of 1998), a limited liability partnership prescribed in Article 2 (Definitions) of the Limited Liability Partnership Act (Act No. 40 of 2005), or an organization established under the laws and regulations of a foreign country that is similar to any of these partnerships (hereinafter in this Article referred to as a "voluntary partnership, etc.") must not, notwithstanding the provisions of the main clause of Article 57-4, paragraph (1), or paragraph (2) or (5) of that Article, deliver a qualified invoice or qualified simplified invoice, or provide electronic or magnetic records relating to the matters to be stated in those documents, for a taxable transfer, etc. of assets conducted in Japan as the business of that voluntary partnership, etc.; provided, however, that where all of the partners of that voluntary partnership, etc. are qualified invoice issuers and the person specified by Cabinet Order who executes the business of that voluntary partnership, etc. (referred to as the "executive partner" in the following paragraph) has submitted, as provided by Cabinet Order, a written notification to that effect to the district director having jurisdiction over the place for tax payment of that executive partner, this does not apply to taxable transfers, etc. of assets conducted on or after the day on which that submission was made. machine translation, not official **第二項** 前項ただし書の規定による届出書を提出した任意組合等が次に掲げる場合に該当することとなつたときは、当該該当することとなつた日以後に行う課税資産の譲渡等については、同項ただし書の規定は、適用しない。この場合において、当該任意組合等の業務執行組合員は、当該該当することとなつた旨を記載した届出書を、速やかに、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-57-6/par-2 · https://japanlaw.org/en/consumption-tax-act/art-57-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2 Where a voluntary partnership, etc. that has submitted a written notification under the proviso to the preceding paragraph comes to fall under any of the following cases, the proviso to that paragraph does not apply to taxable transfers, etc. of assets conducted on or after the day on which it came to fall under that case. In this case, the executive partner of that voluntary partnership, etc. must promptly submit a written notification stating that it has come to fall under that case to the district director having jurisdiction over the executive partner's place for tax payment: machine translation, not official **一** 適格請求書発行事業者以外の事業者を新たに組合員として加入させた場合 art-57-6/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/art-57-6/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2/item-1 where a business operator that is not a qualified invoice issuer is newly admitted as a partner; machine translation, not official **二** 当該任意組合等の組合員のいずれかが適格請求書発行事業者でなくなつた場合 art-57-6/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/art-57-6/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2/item-2 where any of the partners of that voluntary partnership, etc. ceases to be a qualified invoice issuer. machine translation, not official **第三項** 前二項に定めるもののほか、任意組合等に係る第五十七条の四の規定の適用に関し必要な事項は、政令で定める。 art-57-6/par-3 · https://japanlaw.org/en/consumption-tax-act/art-57-6/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-3 Beyond what is prescribed in the preceding two paragraphs, necessary matters concerning the application of the provisions of Article 57-4 to voluntary partnerships, etc. are specified by Cabinet Order. machine translation, not official --- ## Cites - art-57-6/par-1: 民法（明治二十九年法律第八十九号）第六百六十七条第一項 → 民法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/en/civil-code/art-667/par-1 · https://japanlaw.org/l/129AC0000000089/art-667/par-1 - art-57-6/par-1: 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-57-6/par-1: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条 → e-Gov law 417AC0000000040, 第二条 (Article 2), art-2 — not held in this collection - art-57-6/par-1: この条 → 消費税法 第五十七条の六 (Article 57-6), art-57-6 — https://japanlaw.org/en/consumption-tax-act/art-57-6 · https://japanlaw.org/l/363AC0000000108/art-57-6 - art-57-6/par-1: 第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - art-57-6/par-1: 第二項 → 消費税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2 - art-57-6/par-1: 第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-5 - art-57-6/par-1: 次項 → 消費税法 第五十七条の六第二項 (Article 57-6, paragraph (2)), art-57-6/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2 - art-57-6/par-2: 前項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1 - art-57-6/par-3: 前二項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1 - art-57-6/par-3: 前二項 → 消費税法 第五十七条の六第二項 (Article 57-6, paragraph (2)), art-57-6/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2 - art-57-6/par-3: 第五十七条の四 → 消費税法 第五十七条の四 (Article 57-4), art-57-4 — https://japanlaw.org/en/consumption-tax-act/art-57-4 · https://japanlaw.org/l/363AC0000000108/art-57-4 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 消費税法 第三十条第九項第三号（仕入れに係る消費税額の控除） — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-3 - 消費税法 第五十七条の四第一項（適格請求書発行事業者の義務） — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - 消費税法 第五十七条の四第二項（適格請求書発行事業者の義務） — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2 - 消費税法 第五十七条の四第五項（適格請求書発行事業者の義務） — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-5 - 消費税法 第五十七条の六第一項（任意組合等の組合員による適格請求書等の交付の禁止） — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1 - 消費税法 第五十七条の六第二項（任意組合等の組合員による適格請求書等の交付の禁止） — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2 - 消費税法 第五十七条の六第三項（任意組合等の組合員による適格請求書等の交付の禁止） — https://japanlaw.org/en/consumption-tax-act/art-57-6/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-3 --- ## 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