# 消費税法 / Consumption Tax Act — 第六十三条 (Article 63) - 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: 第六十三条 (Article 63)（価格の表示） — address `art-63` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-63 - 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. --- ### 第六十三条（価格の表示） — Display of Prices caption: machine translation, not official art-63 · https://japanlaw.org/en/consumption-tax-act/art-63 · https://japanlaw.org/l/363AC0000000108/art-63 **第一項** 事業者（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。）は、不特定かつ多数の者に課税資産の譲渡等（第七条第一項、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を除く。以下この条において同じ。）を行う場合（専ら他の事業者に課税資産の譲渡等を行う場合を除く。）において、あらかじめ課税資産の譲渡等に係る資産又は役務の価格を表示するときは、当該資産又は役務に係る消費税額及び地方消費税額の合計額に相当する額を含めた価格を表示しなければならない。 art-63/par-1 · https://japanlaw.org/en/consumption-tax-act/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/art-63/par-1 When a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)), in the case of making taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties; the same applies hereinafter in this Article) to unspecified and numerous persons (excluding the case of making them exclusively to other business operators), displays in advance the price of the assets or services relating to the taxable transfers, etc. of assets, it must display a price that includes an amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax relating to those assets or services. machine translation, not official --- ## Cites - art-63/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - art-63/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-7/par-1 - art-63/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-8/par-1 - art-63/par-1: この条 → 消費税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/en/consumption-tax-act/art-63 · https://japanlaw.org/l/363AC0000000108/art-63 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 第六十三条第一項（価格の表示） — https://japanlaw.org/en/consumption-tax-act/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/art-63/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-20261013T073630-023, 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