# 消費税法 / Consumption Tax Act — 第六十五条 (Article 65)

- 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: 第六十五条 (Article 65) — address `art-65`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-65
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-65
- 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.

---

### 第六十五条
<sup>art-65 · https://japanlaw.org/en/consumption-tax-act/art-65 · https://japanlaw.org/l/363AC0000000108/art-65</sup>

**第一項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-65/par-1 · https://japanlaw.org/en/consumption-tax-act/art-65/par-1 · https://japanlaw.org/l/363AC0000000108/art-65/par-1</sup>
In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
<sup>machine translation, not official</sup>

  **一**  第八条第四項本文の規定に違反して同項ただし書の承認を受けないで同項の物品の譲渡又は譲受け（これらの委託を受け、若しくは媒介のため当該物品を所持し、又は譲渡のためその委託を受けた者若しくは媒介をする者に所持させることを含む。）をしたとき。
  <sup>art-65/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-65/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-1</sup>
  when a person, in violation of the provisions of the main clause of Article 8, paragraph (4), has transferred or received the goods set out in that paragraph without obtaining the approval under the proviso to that paragraph (including holding the goods in order to be entrusted with, or to broker, the transfer or receipt, or having a person entrusted with the transfer or a person brokering it hold the goods for the purpose of transfer);
  <sup>machine translation, not official</sup>

  **二**  第四十二条第一項、第四項又は第六項の規定による申告書で第四十三条第一項各号に掲げる事項を記載したものに偽りの記載をして提出したとき。
  <sup>art-65/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-65/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-2</sup>
  when a person has submitted, with false statements, a return under Article 42, paragraph (1), (4) or (6) that states the matters set out in the items of Article 43, paragraph (1);
  <sup>machine translation, not official</sup>

  **三**  第四十七条第二項の規定による申告書をその提出期限までに提出せず、又は偽りの申告書を提出したとき。
  <sup>art-65/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/art-65/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-3</sup>
  when a person has failed to submit a return under Article 47, paragraph (2) by the deadline for filing, or has submitted a false return;
  <sup>machine translation, not official</sup>

  **四**  第五十七条の五の規定に違反して同条第一号若しくは第二号に掲げる書類を交付し、又は同条第三号に掲げる電磁的記録を提供したとき。
  <sup>art-65/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/art-65/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-4</sup>
  when a person, in violation of Article 57-5, has delivered the documents set out in item (i) or (ii) of that Article, or has provided the electronic or magnetic record set out in item (iii) of that Article.
  <sup>machine translation, not official</sup>

---

## Cites
- art-65/par-1/item-1: 第八条第四項 → 消費税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/en/consumption-tax-act/art-8/par-4 · https://japanlaw.org/l/363AC0000000108/art-8/par-4
- art-65/par-1/item-2: 第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- art-65/par-1/item-2: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- art-65/par-1/item-2: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- art-65/par-1/item-2: 第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-65/par-1/item-3: 第四十七条第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2
- art-65/par-1/item-4: 第五十七条の五 → 消費税法 第五十七条の五 (Article 57-5), art-57-5 — https://japanlaw.org/en/consumption-tax-act/art-57-5 · https://japanlaw.org/l/363AC0000000108/art-57-5
- art-65/par-1/item-4: 同条第一号 → 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-65/par-1/item-4: 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-65/par-1/item-4: 同条第三号 → 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

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 消費税法 第六十七条第一項 — https://japanlaw.org/en/consumption-tax-act/art-67/par-1 · https://japanlaw.org/l/363AC0000000108/art-67/par-1
- 租税特別措置法 第八十六条の二第四項（海軍販売所等に対する物品の譲渡に係る免税） — https://japanlaw.org/en/special-taxation-measures-act/art-86-2/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-2/par-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-20261013T073630-024, 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