# 消費税法 / Consumption Tax Act — 第六十一条 (Article 61)

- 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: 第六十一条 (Article 61)（財務省令への委任） — address `art-61`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-61
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-61
- 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.

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### 第六十一条（財務省令への委任） — Delegation to Ministry of Finance Order
<sup>caption: machine translation, not official</sup>
<sup>art-61 · https://japanlaw.org/en/consumption-tax-act/art-61 · https://japanlaw.org/l/363AC0000000108/art-61</sup>

**第一項**  この法律に定めるもののほか、この法律の規定による許可若しくは承認に関する申請、担保の提供に関する手続又は書類の記載事項若しくは提出の手続その他この法律を実施するため必要な事項は、財務省令で定める。
<sup>art-61/par-1 · https://japanlaw.org/en/consumption-tax-act/art-61/par-1 · https://japanlaw.org/l/363AC0000000108/art-61/par-1</sup>
In addition to what is provided for in this Act, applications concerning permission or approval under the provisions of this Act, procedures concerning the provision of security, matters to be stated in documents, procedures for submitting them, and other particulars necessary for implementing this Act are specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

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## 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-20261013T073630-023, 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