# 消費税法 / Consumption Tax Act — 第四章 (Chapter 4)

- 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: 第四章 (Chapter 4) — address `ch-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/ch-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/ch-4
- 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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## 第四章　申告、納付、還付等 — Chapter IV Returns, Payment, Refunds, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-4 · https://japanlaw.org/en/consumption-tax-act/ch-4 · https://japanlaw.org/l/363AC0000000108/ch-4</sup>

### 第四十二条（課税資産の譲渡等及び特定課税仕入れについての中間申告） — Interim Returns on Taxable Transfers, etc. of Assets and Specified Taxable Purchases
<sup>caption: machine translation, not official</sup>
<sup>art-42 · https://japanlaw.org/en/consumption-tax-act/art-42 · https://japanlaw.org/l/363AC0000000108/art-42</sup>

**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及び第十九条第一項第三号から第四号の二までの規定による届出書の提出をしている事業者を除く。第四項、第六項及び第八項において同じ。）は、その課税期間（個人事業者にあつては事業を開始した日の属する課税期間、法人にあつては三月を超えない課税期間及び新たに設立された法人のうち合併により設立されたもの以外のものの設立の日の属する課税期間を除く。第四項において同じ。）開始の日以後一月ごとに区分した各期間（最後に一月未満の期間を生じたときはその一月未満の期間とし、当該一月ごとに区分された各期間のうち最後の期間を除く。以下この項及び次項において「一月中間申告対象期間」という。）につき、当該一月中間申告対象期間の末日の翌日（当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内に、それぞれ次に掲げる事項を記載した申告書を税務署長に提出しなければならない。ただし、第一号に掲げる金額が四百万円以下である場合における当該一月中間申告対象期間については、この限りでない。
<sup>art-42/par-1 · https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1</sup>
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) and a business operator that has filed a written notification under the provisions of Article 19, paragraph (1), items (iii) through (iv)-2; the same applies in paragraphs (4), (6), and (8)) must, for each of the periods obtained by dividing its taxable period (excluding, for an individual business operator, the taxable period that includes the day on which it commenced business and, for a corporation, a taxable period not exceeding three months and the taxable period that includes the day of establishment of a newly established corporation other than one established through a merger; the same applies in paragraph (4)) into periods of one month each from the day on which that taxable period begins (where a period of less than one month arises at the end, that period of less than one month; excluding the last of the periods so divided into periods of one month each; hereinafter in this paragraph and the following paragraph referred to as a "one-month interim filing period"), file with the district director, within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period), a return stating each of the following matters; provided, however, that this does not apply to a one-month interim filing period for which the amount set forth in item (i) is 4 million yen or less.
<sup>machine translation, not official</sup>

  **一**  当該課税期間の直前の課税期間の確定申告書（第四十五条第一項の規定による申告書をいう。以下この条において同じ。）に記載すべき同項第四号に掲げる消費税額で次に掲げる一月中間申告対象期間の区分に応じそれぞれ次に定める日（次項第一号において「確定日」という。）までに確定したものを当該直前の課税期間の月数で除して計算した金額
  <sup>art-42/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1</sup>
  the amount calculated by dividing, by the number of months in the immediately preceding taxable period, the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) that is to be stated in the final return for the immediately preceding taxable period (meaning the return under the provisions of Article 45, paragraph (1); the same applies hereinafter in this Article), limited to that finalized by the day specified in each of the following in accordance with the category of one-month interim filing period listed there (referred to as the "finalization date" in item (i) of the following paragraph);
  <sup>machine translation, not official</sup>

    **イ**  当該課税期間開始の日から同日以後二月を経過した日の前日までの間に終了した一月中間申告対象期間　当該課税期間開始の日から二月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項（期間の計算及び期限の特例）の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）
    <sup>art-42/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1/sub-1</sup>
    a one-month interim filing period that ended during the period from the first day of that taxable period to the day before the day on which two months have elapsed from that day: the day before the day on which two months elapse from the first day of that taxable period (where the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the deadline for filing the final return for the immediately preceding taxable period, the day deemed under the provisions of that paragraph to be the deadline for filing that final return);
    <sup>machine translation, not official</sup>

    **ロ**  イ以外の一月中間申告対象期間　当該一月中間申告対象期間の末日
    <sup>art-42/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1/sub-2</sup>
    a one-month interim filing period other than that referred to in (a): the last day of that one-month interim filing period;
    <sup>machine translation, not official</sup>

  **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
  <sup>art-42/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-2</sup>
  the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第二項**  前項の場合において、同項の事業者が合併（合併により法人を設立する場合を除く。以下この項において同じ。）に係る合併法人で次の各号に掲げる期間内にその合併をしたものであるときは、その法人が提出すべき当該課税期間の前項の規定による申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、同号の規定により計算した金額に相当する金額に当該各号に定める金額を加算した金額とする。
<sup>art-42/par-2 · https://japanlaw.org/en/consumption-tax-act/art-42/par-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2</sup>
In the case referred to in the preceding paragraph, where the business operator referred to in that paragraph is a merging corporation relating to a merger (excluding the case where a corporation is established by the merger; the same applies hereinafter in this paragraph) that carried out the merger within a period set forth in the following items, the amount set forth in item (i) of that paragraph, with respect to the return under the provisions of the preceding paragraph for that taxable period to be submitted by that corporation, is, notwithstanding the provisions of that item, the amount obtained by adding the amount specified in the relevant one of the following items to the amount equivalent to the amount calculated under the provisions of that item.
<sup>machine translation, not official</sup>

  **一**  当該課税期間の直前の課税期間　被合併法人のその合併の日の前日の属する課税期間（以下この号において「被合併法人特定課税期間」という。）の確定申告書に記載すべき第四十五条第一項第四号に掲げる金額でその合併法人の当該一月中間申告対象期間に係る確定日までに確定したもの（被合併法人特定課税期間の月数が三月に満たない場合又は当該確定したものがない場合には被合併法人特定課税期間の直前の課税期間（その月数が三月に満たないものを除く。）の確定申告書に記載すべき同号に掲げる金額でその合併法人の当該一月中間申告対象期間に係る確定日までに確定したもの。以下この項及び次項において「被合併法人の確定消費税額」という。）をその計算の基礎となつたその被合併法人の課税期間の月数で除し、これにその合併法人の直前の課税期間の月数のうちに当該直前の課税期間開始の日からその合併の日の前日までの期間の月数の占める割合を乗じて計算した金額
  <sup>art-42/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/art-42/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-2/item-1</sup>
  the taxable period immediately preceding that taxable period: the amount calculated by dividing the amount set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the taxable period of the merged corporation that includes the day before the date of the merger (hereinafter in this item referred to as the "specified taxable period of the merged corporation"), which was finalized by the finalization date relating to that one-month interim filing period of the merging corporation (where the number of months of the specified taxable period of the merged corporation is less than three months or there is no such finalized amount, the amount set forth in that item to be stated in the final return for the taxable period immediately preceding the specified taxable period of the merged corporation (excluding one whose number of months is less than three months), which was finalized by the finalization date relating to that one-month interim filing period of the merging corporation; hereinafter in this paragraph and the following paragraph referred to as the "finalized consumption tax amount of the merged corporation") by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the ratio of the number of months in the period from the first day of the immediately preceding taxable period of the merging corporation to the day before the date of the merger to the number of months of that immediately preceding taxable period;
  <sup>machine translation, not official</sup>

  **二**  当該課税期間開始の日から当該一月中間申告対象期間の末日までの期間　被合併法人の確定消費税額をその計算の基礎となつたその被合併法人の課税期間の月数で除して計算した金額
  <sup>art-42/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/art-42/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2/item-2</sup>
  the period from the first day of that taxable period to the last day of that one-month interim filing period: the amount calculated by dividing the finalized consumption tax amount of the merged corporation by the number of months in the taxable period of that merged corporation that formed the basis of its calculation.
  <sup>machine translation, not official</sup>

**第三項**  第一項の場合において、同項の事業者が合併（合併により法人を設立する場合に限る。）に係る合併法人であるときは、その法人が提出すべきその設立後最初の課税期間の同項の規定による申告書については、同項第一号に掲げる金額は、同号の規定にかかわらず、各被合併法人の確定消費税額をその計算の基礎となつたその被合併法人の課税期間の月数で除して計算した金額の合計額とする。
<sup>art-42/par-3 · https://japanlaw.org/en/consumption-tax-act/art-42/par-3 · https://japanlaw.org/l/363AC0000000108/art-42/par-3</sup>
In the case referred to in paragraph (1), where the business operator referred to in that paragraph is a merging corporation relating to a merger (limited to the case where a corporation is established by the merger), the amount set forth in item (i) of that paragraph, with respect to the return under the provisions of that paragraph for the first taxable period after its establishment to be submitted by that corporation, is, notwithstanding the provisions of that item, the total of the amounts calculated by dividing, for each merged corporation, the finalized consumption tax amount of the merged corporation by the number of months in the taxable period of that merged corporation that formed the basis of its calculation.
<sup>machine translation, not official</sup>

**第四項**  事業者は、その課税期間開始の日以後三月ごとに区分した各期間（最後に三月未満の期間を生じたときはその三月未満の期間とし、当該三月ごとに区分された各期間のうち最後の期間を除く。以下この項において「三月中間申告対象期間」という。）につき、当該三月中間申告対象期間の末日の翌日から二月以内に、それぞれ次に掲げる事項を記載した申告書を税務署長に提出しなければならない。ただし、第一号に掲げる金額が百万円以下である場合又は当該三月中間申告対象期間が第一項の規定による申告書を提出すべき同項に規定する一月中間申告対象期間を含む期間である場合における当該三月中間申告対象期間については、この限りでない。
<sup>art-42/par-4 · https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4</sup>
A business operator must, for each period divided into three-month periods on or after the first day of its taxable period (where a period of less than three months arises at the end, that period of less than three months, and excluding the last of the periods so divided into three-month periods; hereinafter in this paragraph referred to as a "three-month interim filing period"), submit to the district director, within two months from the day following the last day of that three-month interim filing period, a return stating the following matters; provided, however, that this does not apply to a three-month interim filing period where the amount set forth in item (i) is 1 million yen or less or where that three-month interim filing period is a period that includes a one-month interim filing period prescribed in paragraph (1) for which a return under the provisions of that paragraph is to be submitted.
<sup>machine translation, not official</sup>

  **一**  当該課税期間の直前の課税期間の確定申告書に記載すべき第四十五条第一項第四号に掲げる消費税額で当該三月中間申告対象期間の末日までに確定したものを当該直前の課税期間の月数で除し、これに三を乗じて計算した金額
  <sup>art-42/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-4/item-1</sup>
  the amount calculated by dividing the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the immediately preceding taxable period, which was finalized by the last day of that three-month interim filing period, by the number of months in that immediately preceding taxable period, and multiplying the result by three;
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
  <sup>art-42/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-4/item-2</sup>
  the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第五項**  第二項及び第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、第二項中「同項の事業者」とあるのは「第四項の事業者」と、「前項の規定」とあるのは「第四項の規定」と、同項第一号中「一月中間申告対象期間に係る確定日」とあるのは「三月中間申告対象期間の末日」と、「割合」とあるのは「割合に三を乗じた数」と、同項第二号中「一月中間申告対象期間」とあるのは「三月中間申告対象期間」と、「除して」とあるのは「除し、これにその合併の日から当該三月中間申告対象期間の末日までの期間の月数（当該月数が三を超えるときは、三）を乗じて」と、第三項中「同項の事業者」とあるのは「第四項の事業者」と、「除して」とあるのは「除し、これに三を乗じて」と読み替えるものとする。
<sup>art-42/par-5 · https://japanlaw.org/en/consumption-tax-act/art-42/par-5 · https://japanlaw.org/l/363AC0000000108/art-42/par-5</sup>
The provisions of paragraphs (2) and (3) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the business operator referred to in that paragraph" in paragraph (2) is deemed to be replaced with "the business operator referred to in paragraph (4)", the phrase "the provisions of the preceding paragraph" with "the provisions of paragraph (4)"; in item (i) of paragraph (2), the phrase "the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period", and the phrase "the ratio" with "three times the ratio"; in item (ii) of paragraph (2), the phrase "one-month interim filing period" is deemed to be replaced with "three-month interim filing period", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the number of months in the period from the date of the merger to the last day of that three-month interim filing period (three, where that number of months exceeds three)"; and in paragraph (3), the phrase "the business operator referred to in that paragraph" is deemed to be replaced with "the business operator referred to in paragraph (4)", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by three".
<sup>machine translation, not official</sup>

**第六項**  事業者は、その課税期間（個人事業者にあつては事業を開始した日の属する課税期間、法人にあつては六月を超えない課税期間及び新たに設立された法人のうち合併により設立されたもの以外のものの設立の日の属する課税期間を除く。）開始の日以後六月の期間（以下この項、第八項、第十項及び第十一項において「六月中間申告対象期間」という。）につき、当該六月中間申告対象期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。ただし、第一号に掲げる金額が二十四万円以下である場合又は当該六月中間申告対象期間が第一項若しくは第四項の規定による申告書を提出すべきこれらの規定に規定する一月中間申告対象期間若しくは三月中間申告対象期間を含む期間である場合における当該六月中間申告対象期間については、この限りでない。
<sup>art-42/par-6 · https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6</sup>
A business operator must, for the six-month period on or after the first day of its taxable period (excluding, in the case of an individual business operator, the taxable period that includes the day on which the business was commenced and, in the case of a corporation, a taxable period not exceeding six months and the taxable period that includes the day of establishment of a corporation that has been newly established other than one established by a merger; hereinafter in this paragraph and paragraphs (8), (10) and (11) referred to as a "six-month interim filing period"), submit to the district director, within two months from the day following the last day of that six-month interim filing period, a return stating the following matters; provided, however, that this does not apply to a six-month interim filing period where the amount set forth in item (i) is 240,000 yen or less or where that six-month interim filing period is a period that includes a one-month interim filing period or three-month interim filing period prescribed in paragraph (1) or (4) for which a return under the provisions of those paragraphs is to be submitted.
<sup>machine translation, not official</sup>

  **一**  当該課税期間の直前の課税期間の確定申告書に記載すべき第四十五条第一項第四号に掲げる消費税額で当該六月中間申告対象期間の末日までに確定したものを当該直前の課税期間の月数で除し、これに六を乗じて計算した金額
  <sup>art-42/par-6/item-1 · https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-1</sup>
  the amount calculated by dividing the amount of consumption tax set forth in Article 45, paragraph (1), item (iv) to be stated in the final return for the immediately preceding taxable period, which was finalized by the last day of that six-month interim filing period, by the number of months in that immediately preceding taxable period, and multiplying the result by six;
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる金額の計算の基礎その他財務省令で定める事項
  <sup>art-42/par-6/item-2 · https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-2</sup>
  the basis of the calculation of the amount listed in the preceding item and other matters as specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第七項**  第二項及び第三項の規定は、前項の規定の適用がある場合について準用する。この場合において、第二項中「同項の事業者」とあるのは「第六項の事業者」と、「前項の規定」とあるのは「第六項の規定」と、同項第一号中「一月中間申告対象期間に係る確定日」とあるのは「六月中間申告対象期間の末日」と、「三月」とあるのは「六月」と、「割合」とあるのは「割合に六を乗じた数」と、同項第二号中「一月中間申告対象期間」とあるのは「六月中間申告対象期間」と、「除して」とあるのは「除し、これにその合併の日から当該六月中間申告対象期間の末日までの期間の月数を乗じて」と、第三項中「同項の事業者」とあるのは「第六項の事業者」と、「除して」とあるのは「除し、これに六を乗じて」と読み替えるものとする。
<sup>art-42/par-7 · https://japanlaw.org/en/consumption-tax-act/art-42/par-7 · https://japanlaw.org/l/363AC0000000108/art-42/par-7</sup>
The provisions of paragraphs (2) and (3) apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. In this case, the phrase "the business operator referred to in that paragraph" in paragraph (2) is deemed to be replaced with "the business operator referred to in paragraph (6)", the phrase "the provisions of the preceding paragraph" with "the provisions of paragraph (6)"; in item (i) of paragraph (2), the phrase "the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that six-month interim filing period", the phrase "less than three months" with "less than six months", and the phrase "the ratio" with "six times the ratio"; in item (ii) of paragraph (2), the phrase "one-month interim filing period" is deemed to be replaced with "six-month interim filing period", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by the number of months in the period from the date of the merger to the last day of that six-month interim filing period"; and in paragraph (3), the phrase "the business operator referred to in that paragraph" is deemed to be replaced with "the business operator referred to in paragraph (6)", and the phrase "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation" with "by the number of months in the taxable period of that merged corporation that formed the basis of its calculation, and multiplying the result by six".
<sup>machine translation, not official</sup>

**第八項**  第六項第一号に掲げる金額が二十四万円以下であることによりその六月中間申告対象期間につき、同項の規定による申告書（以下この項及び第十一項において「六月中間申告書」という。）を提出することを要しない事業者が、当該六月中間申告書を提出する旨を記載した届出書をその納税地を所轄する税務署長に提出した場合には、当該届出書の提出をした事業者の当該提出をした日以後にその末日が最初に到来する六月中間申告対象期間以後の六月中間申告対象期間（同号に掲げる金額が二十四万円以下であるものに限る。第十一項において同じ。）については、第六項ただし書の規定は、適用しない。
<sup>art-42/par-8 · https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8</sup>
Where a business operator that is not required to submit, for a six-month interim filing period, the return under the provisions of paragraph (6) (hereinafter in this paragraph and paragraph (11) referred to as a "six-month interim return") because the amount set forth in paragraph (6), item (i) is 240,000 yen or less submits to the district director having jurisdiction over its place for tax payment a written notification stating that it will submit that six-month interim return, the provisions of the proviso to paragraph (6) do not apply to the six-month interim filing periods on or after the six-month interim filing period whose last day first arrives on or after the day of that submission by the business operator that submitted that written notification (limited to those for which the amount set forth in that item is 240,000 yen or less; the same applies in paragraph (11)).
<sup>machine translation, not official</sup>

**第九項**  前項の規定による届出書を提出した事業者は、同項の規定の適用を受けることをやめようとするとき又は事業を廃止したときは、その旨を記載した届出書を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。
<sup>art-42/par-9 · https://japanlaw.org/en/consumption-tax-act/art-42/par-9 · https://japanlaw.org/l/363AC0000000108/art-42/par-9</sup>
A business operator that has submitted the written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of the provisions of that paragraph or when it has discontinued its business, submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
<sup>machine translation, not official</sup>

**第十項**  前項の規定による届出書の提出があつたときは、その提出があつた日以後にその末日が最初に到来する六月中間申告対象期間以後の六月中間申告対象期間については、第八項の規定による届出は、その効力を失う。
<sup>art-42/par-10 · https://japanlaw.org/en/consumption-tax-act/art-42/par-10 · https://japanlaw.org/l/363AC0000000108/art-42/par-10</sup>
When a written notification under the provisions of the preceding paragraph has been submitted, the notification under the provisions of paragraph (8) ceases to be effective with respect to the six-month interim filing periods on or after the six-month interim filing period whose last day first arrives on or after the day of that submission.
<sup>machine translation, not official</sup>

**第十一項**  第八項の規定による届出書の提出をした事業者が、当該提出をした日以後にその末日が最初に到来する六月中間申告対象期間以後の六月中間申告対象期間に係る六月中間申告書をその提出期限までに提出しなかつた場合には、当該事業者は第九項の規定による届出書を当該六月中間申告対象期間の末日にその納税地を所轄する税務署長に提出したものとみなす。
<sup>art-42/par-11 · https://japanlaw.org/en/consumption-tax-act/art-42/par-11 · https://japanlaw.org/l/363AC0000000108/art-42/par-11</sup>
Where a business operator that has submitted the written notification under the provisions of paragraph (8) fails to submit a six-month interim return for a six-month interim filing period on or after the six-month interim filing period whose last day first arrives on or after the day of that submission by its deadline for filing, that business operator is deemed to have submitted the written notification under the provisions of paragraph (9) to the district director having jurisdiction over its place for tax payment on the last day of that six-month interim filing period.
<sup>machine translation, not official</sup>

**第十二項**  第一項から第七項までの月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
<sup>art-42/par-12 · https://japanlaw.org/en/consumption-tax-act/art-42/par-12 · https://japanlaw.org/l/363AC0000000108/art-42/par-12</sup>
The number of months in paragraphs (1) through (7) is calculated according to the calendar, and where a fraction of less than one month arises, it is counted as one month.
<sup>machine translation, not official</sup>

### 第四十二条の二（災害等による期限の延長により中間申告書の提出を要しない場合） — Cases Where Submission of an Interim Return Is Not Required Due to Extension of Time Limits Owing to Disasters, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-42-2 · https://japanlaw.org/en/consumption-tax-act/art-42-2 · https://japanlaw.org/l/363AC0000000108/art-42-2</sup>

**第一項**  国税通則法第十一条（災害等による期限の延長）の規定による申告に関する期限の延長により、中間申告書（前条第一項、第四項又は第六項の規定による申告書をいう。以下この章において同じ。）の提出期限と当該中間申告書に係る課税期間の第四十五条第一項の規定による申告書の提出期限とが同一の日となる場合は、前条第一項本文、第四項本文又は第六項本文の規定にかかわらず、当該中間申告書を提出することを要しない。
<sup>art-42-2/par-1 · https://japanlaw.org/en/consumption-tax-act/art-42-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-42-2/par-1</sup>
Where, owing to an extension of the time limit relating to filing under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the deadline for filing an interim return (meaning a return under the provisions of paragraph (1), (4) or (6) of the preceding Article; the same applies hereinafter in this Chapter) and the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period relating to that interim return fall on the same day, it is not required to submit that interim return, notwithstanding the main clause of paragraph (1), the main clause of paragraph (4) or the main clause of paragraph (6) of the preceding Article.
<sup>machine translation, not official</sup>

### 第四十三条（仮決算をした場合の中間申告書の記載事項等） — Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts
<sup>caption: machine translation, not official</sup>
<sup>art-43 · https://japanlaw.org/en/consumption-tax-act/art-43 · https://japanlaw.org/l/363AC0000000108/art-43</sup>

**第一項**  中間申告書を提出すべき事業者が第四十二条第一項に規定する一月中間申告対象期間、同条第四項に規定する三月中間申告対象期間又は同条第六項に規定する六月中間申告対象期間（以下この項において「中間申告対象期間」という。）を一課税期間とみなして当該中間申告対象期間における課税資産の譲渡等に係る課税標準である金額（当該中間申告対象期間中に国内において行つた課税資産の譲渡等（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。）に係る課税標準である金額をいう。以下この項において同じ。）の合計額、特定課税仕入れに係る課税標準である金額（当該中間申告対象期間中に国内において行つた特定課税仕入れに係る課税標準である金額をいう。以下この項において同じ。）の合計額及び第四十五条第一項第二号から第四号までに掲げる金額を計算した場合には、その事業者は、その提出する中間申告書に、第四十二条第一項各号、第四項各号又は第六項各号に掲げる事項に代えて、次に掲げる事項を記載することができる。
<sup>art-43/par-1 · https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1</sup>
Where a business operator that is to submit an interim return calculates, by treating a one-month interim filing period prescribed in Article 42, paragraph (1), a three-month interim filing period prescribed in paragraph (4) of that Article, or a six-month interim filing period prescribed in paragraph (6) of that Article (hereinafter in this paragraph referred to as an "interim filing period") as one taxable period, the total of the amounts of the tax base for taxable transfers, etc. of assets in that interim filing period (meaning the amount of the tax base for taxable transfers, etc. of assets made in Japan during that interim filing period (excluding those exempted from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or any other provisions of laws or treaties); the same applies hereinafter in this paragraph), the total of the amounts of the tax base for specified taxable purchases (meaning the amount of the tax base for specified taxable purchases made in Japan during that interim filing period; the same applies hereinafter in this paragraph), and the amounts set forth in Article 45, paragraph (1), items (ii) through (iv), that business operator may state the following matters in the interim return that it submits, in place of the matters set forth in the items of Article 42, paragraph (1), the items of paragraph (4) of that Article, or the items of paragraph (6) of that Article.
<sup>machine translation, not official</sup>

  **一**  当該課税資産の譲渡等に係る税率の異なるごとに区分した課税標準である金額の合計額及び当該特定課税仕入れに係る課税標準である金額の合計額並びにそれらの合計額（次号において「課税標準額」という。）
  <sup>art-43/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-1</sup>
  the total of the amounts of the tax base classified by each different tax rate for those taxable transfers, etc. of assets, the total of the amount of the tax base for specified taxable purchases, and the total of those totals (referred to in the following item as the "tax base amount");
  <sup>machine translation, not official</sup>

  **二**  税率の異なるごとに区分した課税標準額に対する消費税額
  <sup>art-43/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2</sup>
  the consumption tax on the tax base amount, classified by each different tax rate;
  <sup>machine translation, not official</sup>

  **三**  当該中間申告対象期間を一課税期間とみなした場合に前章の規定により前号に掲げる消費税額から控除をされるべき第四十五条第一項第三号イからニまでに掲げる消費税額の合計額
  <sup>art-43/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-3</sup>
  the total of the amounts of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) through (d) that should be deducted from the amount of consumption tax set forth in the preceding item under the provisions of the preceding Chapter if that interim filing period were treated as one taxable period;
  <sup>machine translation, not official</sup>

  **四**  第二号に掲げる消費税額から前号に掲げる消費税額の合計額を控除した残額に相当する消費税額
  <sup>art-43/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4</sup>
  the amount of consumption tax equivalent to the remainder after deducting the total of the amounts of consumption tax set forth in the preceding item from the amount of consumption tax set forth in item (ii);
  <sup>machine translation, not official</sup>

  **五**  前各号に掲げる金額の計算の基礎その他財務省令で定める事項
  <sup>art-43/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-5</sup>
  the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第二項**  前項に規定する中間申告対象期間における課税資産の譲渡等に係る課税標準である金額の合計額及び特定課税仕入れに係る課税標準である金額の合計額並びに同項第二号に掲げる消費税額及び同項第三号に掲げる消費税額の合計額の計算については、第十六条第三項中「第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項（期限後申告）に規定する期限後申告書を含む」とあるのは「中間申告書（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をいう」と、第十七条第四項及び第十八条第二項中「第四十五条第一項の規定による申告書」とあるのは「中間申告書」とする。
<sup>art-43/par-2 · https://japanlaw.org/en/consumption-tax-act/art-43/par-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-2</sup>
With respect to the calculation of the total of the amounts of the tax base for taxable transfers, etc. of assets and the total of the amounts of the tax base for specified taxable purchases in the interim filing period prescribed in the preceding paragraph, and the amount of consumption tax set forth in item (ii) of that paragraph and the total of the amounts of consumption tax set forth in item (iii) of that paragraph, the phrase "return under the provisions of Article 45, paragraph (1) (including a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes relating to that return" in Article 16, paragraph (3) is deemed to be replaced with "interim return (meaning a return under the provisions of Article 42, paragraph (1), (4) or (6) in which the matters set forth in the items of Article 43, paragraph (1) are stated", and the phrase "return under the provisions of Article 45, paragraph (1)" in Article 17, paragraph (4) and Article 18, paragraph (2) is deemed to be replaced with "interim return".
<sup>machine translation, not official</sup>

**第三項**  第一項各号に掲げる事項を記載した中間申告書を提出する事業者が、同項に規定する中間申告対象期間中に国内において行つた課税資産の譲渡等につき交付した適格請求書（第五十七条の四第一項に規定する適格請求書をいう。第四十五条第五項において同じ。）又は適格簡易請求書（第五十七条の四第二項に規定する適格簡易請求書をいう。第四十五条第五項において同じ。）の写しを第五十七条の四第六項の規定により保存している場合（同項の規定により同項の電磁的記録を保存している場合を含む。）には、当該課税資産の譲渡等に係る第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額については、同号の規定にかかわらず、第四十五条第五項の規定の例により計算した金額とすることができる。
<sup>art-43/par-3 · https://japanlaw.org/en/consumption-tax-act/art-43/par-3 · https://japanlaw.org/l/363AC0000000108/art-43/par-3</sup>
Where a business operator that submits an interim return stating the matters set forth in the items of paragraph (1) retains, pursuant to Article 57-4, paragraph (6), copies of qualified invoices (meaning the qualified invoices prescribed in Article 57-4, paragraph (1); the same applies in Article 45, paragraph (5)) or qualified simplified invoices (meaning the qualified simplified invoices prescribed in Article 57-4, paragraph (2); the same applies in Article 45, paragraph (5)) issued in connection with taxable transfers, etc. of assets made in Japan during the interim filing period prescribed in paragraph (1) (including the case where it retains the electronic or magnetic records referred to in that paragraph pursuant to the provisions of that paragraph), the amount of consumption tax on the tax base amount classified by each different tax rate as set forth in paragraph (1), item (ii) relating to those taxable transfers, etc. of assets may, notwithstanding the provisions of that item, be the amount calculated in accordance with the provisions of Article 45, paragraph (5).
<sup>machine translation, not official</sup>

**第四項**  第一項各号に掲げる事項を記載した中間申告書には、財務省令で定めるところにより、同項に規定する中間申告対象期間中の資産の譲渡等の対価の額及び課税仕入れ等の税額（第三十条第二項に規定する課税仕入れ等の税額をいう。以下この章において同じ。）の明細その他の事項を記載した書類を添付しなければならない。
<sup>art-43/par-4 · https://japanlaw.org/en/consumption-tax-act/art-43/par-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-4</sup>
An interim return stating the matters set forth in the items of paragraph (1) must be accompanied by a document stating, as provided by Ministry of Finance Order, the details of the amount of consideration for transfers, etc. of assets and the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2); the same applies hereinafter in this Chapter) during the interim filing period prescribed in that paragraph, and other matters.
<sup>machine translation, not official</sup>

### 第四十四条（中間申告書の提出がない場合の特例） — Special Provisions on Cases Where an Interim Return Is Not Submitted
<sup>caption: machine translation, not official</sup>
<sup>art-44 · https://japanlaw.org/en/consumption-tax-act/art-44 · https://japanlaw.org/l/363AC0000000108/art-44</sup>

**第一項**  中間申告書を提出すべき事業者がその中間申告書をその提出期限までに提出しなかつた場合（第四十二条第十一項の規定の適用を受ける場合を除く。）には、その事業者については、その提出期限において、税務署長に同条第一項各号、第四項各号又は第六項各号に掲げる事項を記載した中間申告書の提出があつたものとみなす。
<sup>art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/art-44/par-1</sup>
Where a business operator that is to submit an interim return fails to submit the interim return by its deadline for filing (excluding a case to which Article 42, paragraph (11) applies), that business operator is deemed to have submitted to the district director, on that deadline for filing, an interim return stating the matters set forth in the items of paragraph (1), the items of paragraph (4) or the items of paragraph (6) of that Article.
<sup>machine translation, not official</sup>

### 第四十五条（課税資産の譲渡等及び特定課税仕入れについての確定申告） — Final Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
<sup>caption: machine translation, not official</sup>
<sup>art-45 · https://japanlaw.org/en/consumption-tax-act/art-45 · https://japanlaw.org/l/363AC0000000108/art-45</sup>

**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、課税期間ごとに、当該課税期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。ただし、国内における課税資産の譲渡等（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。）及び特定課税仕入れがなく、かつ、第四号に掲げる消費税額がない課税期間については、この限りでない。
<sup>art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1</sup>
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period, submit to the district director, within two months from the day following the last day of that taxable period, a return stating the following matters; provided, however, that this does not apply to a taxable period in which there are no taxable transfers, etc. of assets in Japan (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other Acts or treaties) and no specified taxable purchases, and in which there is no amount of consumption tax set forth in item (iv):
<sup>machine translation, not official</sup>

  **一**  その課税期間中に国内において行つた課税資産の譲渡等（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。）に係る税率の異なるごとに区分した課税標準である金額の合計額及びその課税期間中に国内において行つた特定課税仕入れに係る課税標準である金額の合計額並びにそれらの合計額（次号において「課税標準額」という。）
  <sup>art-45/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-1</sup>
  the total of the amounts of the tax base, classified by each different tax rate, relating to taxable transfers, etc. of assets made in Japan during that taxable period (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other Acts or treaties), the total of the amounts of the tax base relating to specified taxable purchases made in Japan during that taxable period, and the sum of those totals (referred to in the following item as the "tax base amount");
  <sup>machine translation, not official</sup>

  **二**  税率の異なるごとに区分した課税標準額に対する消費税額
  <sup>art-45/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2</sup>
  the amount of consumption tax on the tax base amount, classified by each different tax rate;
  <sup>machine translation, not official</sup>

  **三**  前章の規定によりその課税期間において前号に掲げる消費税額から控除をされるべき次に掲げる消費税額の合計額
  <sup>art-45/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3</sup>
  the total of the following amounts of consumption tax that are to be deducted, under the provisions of the preceding Chapter, from the amount of consumption tax set forth in the preceding item for that taxable period:
  <sup>machine translation, not official</sup>

    **イ**  第三十二条第一項第一号に規定する仕入れに係る消費税額
    <sup>art-45/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3/sub-1</sup>
    the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i);
    <sup>machine translation, not official</sup>

    **ロ**  第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額
    <sup>art-45/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3/sub-2</sup>
    the amount of consumption tax on the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1);
    <sup>machine translation, not official</sup>

    **ハ**  第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を受けた金額に係る消費税額
    <sup>art-45/par-1/item-3/sub-3 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3/sub-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3/sub-3</sup>
    the amount of consumption tax on the amount received as refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1);
    <sup>machine translation, not official</sup>

    **ニ**  第三十九条第一項に規定する領収をすることができなくなつた課税資産の譲渡等の税込価額に係る消費税額
    <sup>art-45/par-1/item-3/sub-4 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3/sub-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3/sub-4</sup>
    the amount of consumption tax on the tax-inclusive price of a taxable transfer, etc. of assets for which it has become impossible to receive payment, as prescribed in Article 39, paragraph (1);
    <sup>machine translation, not official</sup>

  **四**  第二号に掲げる消費税額から前号に掲げる消費税額の合計額を控除した残額に相当する消費税額
  <sup>art-45/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4</sup>
  the amount of consumption tax equivalent to the remainder after deducting the total of the amounts of consumption tax set forth in the preceding item from the amount of consumption tax set forth in item (ii);
  <sup>machine translation, not official</sup>

  **五**  第二号に掲げる消費税額から第三号に掲げる消費税額の合計額を控除してなお不足額があるときは、当該不足額
  <sup>art-45/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5</sup>
  where there is still a shortfall after deducting the total of the amounts of consumption tax set forth in item (iii) from the amount of consumption tax set forth in item (ii), the amount of that shortfall;
  <sup>machine translation, not official</sup>

  **六**  その事業者が当該課税期間につき中間申告書を提出した事業者である場合には、第四号に掲げる消費税額から当該申告書に係る中間納付額を控除した残額に相当する消費税額
  <sup>art-45/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-6</sup>
  where the business operator is a business operator that has submitted an interim return for that taxable period, the amount of consumption tax equivalent to the remainder after deducting the interim payment relating to that return from the amount of consumption tax set forth in item (iv);
  <sup>machine translation, not official</sup>

  **七**  第四号に掲げる消費税額から中間納付額を控除してなお不足額があるときは、当該不足額
  <sup>art-45/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7</sup>
  where there is still a shortfall after deducting the interim payment from the amount of consumption tax set forth in item (iv), the amount of that shortfall;
  <sup>machine translation, not official</sup>

  **八**  前各号に掲げる金額の計算の基礎その他財務省令で定める事項
  <sup>art-45/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-8</sup>
  the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第二項**  前項の規定による申告書を提出すべき個人事業者がその課税期間の末日の翌日から当該申告書の提出期限までの間に当該申告書を提出しないで死亡した場合には、その相続人は、政令で定めるところにより、その相続の開始があつたことを知つた日の翌日から四月を経過した日の前日までに、税務署長に当該申告書を提出しなければならない。
<sup>art-45/par-2 · https://japanlaw.org/en/consumption-tax-act/art-45/par-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-2</sup>
Where an individual business operator that is to submit a return under the provisions of the preceding paragraph dies, during the period from the day following the last day of the taxable period until the deadline for filing that return, without having submitted that return, the heir must, as provided by Cabinet Order, submit that return to the district director by the day before the day on which four months have elapsed from the day following the day on which the heir learned that the inheritance had commenced.
<sup>machine translation, not official</sup>

**第三項**  個人事業者が課税期間の中途において死亡した場合において、その者の当該課税期間分の消費税について第一項の規定による申告書を提出しなければならない場合に該当するときは、その相続人は、政令で定めるところにより、その相続の開始があつたことを知つた日の翌日から四月を経過した日の前日までに、税務署長に当該消費税について当該申告書を提出しなければならない。
<sup>art-45/par-3 · https://japanlaw.org/en/consumption-tax-act/art-45/par-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-3</sup>
Where an individual business operator dies in the middle of a taxable period and the case falls under one where a return under the provisions of paragraph (1) must be submitted for the consumption tax for that taxable period of that person, the heir must, as provided by Cabinet Order, submit that return for that consumption tax to the district director by the day before the day on which four months have elapsed from the day following the day on which the heir learned that the inheritance had commenced.
<sup>machine translation, not official</sup>

**第四項**  清算中の法人につきその残余財産が確定した場合には、当該法人の当該残余財産の確定の日の属する課税期間に係る第一項の規定の適用については、同項中「二月以内」とあるのは、「一月以内（当該翌日から一月以内に残余財産の最後の分配又は引渡しが行われる場合には、その行われる日の前日まで）」とする。
<sup>art-45/par-4 · https://japanlaw.org/en/consumption-tax-act/art-45/par-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-4</sup>
Where the residual assets of a corporation in liquidation have been determined, with respect to the application of paragraph (1) to the taxable period that includes the day on which the residual assets of that corporation are determined, the phrase "within two months" in that paragraph is deemed to be replaced with "within one month (or, where the final distribution or delivery of the residual assets is to take place within one month from that following day, by the day before the day on which it is to take place)".
<sup>machine translation, not official</sup>

**第五項**  第一項の規定による申告書を提出する事業者が、当該申告書に係る課税期間中に国内において行つた課税資産の譲渡等につき交付した適格請求書又は適格簡易請求書の写しを第五十七条の四第六項の規定により保存している場合（同項の規定により同項の電磁的記録を保存している場合を含む。）には、当該課税資産の譲渡等に係る第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額については、同号の規定にかかわらず、当該適格請求書に記載した同条第一項第五号に掲げる消費税額等その他の政令で定める金額を基礎として政令で定めるところにより計算した金額とすることができる。ただし、第十六条第一項、第十七条第一項若しくは第二項本文又は第十八条第一項の規定その他政令で定める規定の適用を受ける課税資産の譲渡等については、この限りでない。
<sup>art-45/par-5 · https://japanlaw.org/en/consumption-tax-act/art-45/par-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-5</sup>
Where a business operator that submits a return under the provisions of paragraph (1) retains, pursuant to Article 57-4, paragraph (6), copies of qualified invoices or qualified simplified invoices issued in connection with taxable transfers, etc. of assets made in Japan during the taxable period relating to that return (including the case where it retains the electronic or magnetic records referred to in that paragraph pursuant to the provisions of that paragraph), the amount of consumption tax on the tax base amount classified by each different tax rate as set forth in paragraph (1), item (ii) relating to those taxable transfers, etc. of assets may, notwithstanding the provisions of that item, be an amount calculated, as provided by Cabinet Order, on the basis of the amount of consumption tax, etc. set forth in Article 57-4, paragraph (1), item (v) that is stated in the qualified invoice, or any other amount specified by Cabinet Order; provided, however, that this does not apply to taxable transfers, etc. of assets to which the provisions of Article 16, paragraph (1), Article 17, paragraph (1) or the main clause of paragraph (2), or Article 18, paragraph (1), or any other provisions specified by Cabinet Order apply.
<sup>machine translation, not official</sup>

**第六項**  第一項の規定による申告書には、財務省令で定めるところにより、当該課税期間中の資産の譲渡等の対価の額及び課税仕入れ等の税額の明細その他の事項を記載した書類を添付しなければならない。
<sup>art-45/par-6 · https://japanlaw.org/en/consumption-tax-act/art-45/par-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-6</sup>
A return under the provisions of paragraph (1) must be accompanied by a document stating, as provided by Ministry of Finance Order, the details of the amount of consideration for transfers, etc. of assets and the amount of tax on taxable purchases, etc. during that taxable period, and other matters.
<sup>machine translation, not official</sup>

### 第四十五条の二（法人の確定申告書の提出期限の特例） — Special Provisions on the Deadline for Filing a Final Return by a Corporation
<sup>caption: machine translation, not official</sup>
<sup>art-45-2 · https://japanlaw.org/en/consumption-tax-act/art-45-2 · https://japanlaw.org/l/363AC0000000108/art-45-2</sup>

**第一項**  前条第一項の規定による申告書（以下この項及び第四項において「消費税申告書」という。）を提出すべき法人（法人税法第七十五条の二第一項（確定申告書の提出期限の延長の特例）（同法第百四十四条の八（確定申告書の提出期限の延長の特例）において準用する場合を含む。以下この項において同じ。）の規定の適用を受ける法人（第六十条第八項の規定の適用により消費税申告書の提出期限が延長される法人を除く。）に限る。）が、消費税申告書の提出期限を延長する旨を記載した届出書をその納税地を所轄する税務署長に提出した場合には、その提出をした日の属する事業年度（同法第二条第十二号の七の二（定義）に規定する通算法人の場合にあつては、その提出をした日が事業年度終了の日の翌日から四十五日以内である場合のその事業年度を含む。）以後の各事業年度（同法第七十五条の二第一項の規定により同法第七十四条第一項（確定申告）又は第百四十四条の六第一項若しくは第二項（確定申告）の規定による申告書の提出期限が延長されている事業年度（同法第七十五条の二第九項（同法第百四十四条の八において準用する場合を含む。）の規定により同法第七十五条の二第一項の規定の適用がないものとみなされる事業年度を含む。）に限る。）終了の日の属する課税期間に係る消費税申告書の提出期限については、前条第一項の規定にかかわらず、当該課税期間の末日の翌日から三月以内とする。
<sup>art-45-2/par-1 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1</sup>
Where a corporation that is to submit the return under the provisions of paragraph (1) of the preceding Article (hereinafter in this paragraph and paragraph (4) referred to as a "consumption tax return") (limited to a corporation to which the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-8 (Special Provisions on Extension of the Due Date for Filing a Tax Return) of that Act; the same applies hereinafter in this paragraph) apply (excluding a corporation whose deadline for filing a consumption tax return is extended by the application of Article 60, paragraph (8))) submits to the district director having jurisdiction over its place for tax payment a written notification stating that the deadline for filing the consumption tax return is to be extended, the deadline for filing the consumption tax return for the taxable period that includes the last day of each business year on or after the business year that includes the day of that submission (including, in the case of a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 (Definitions) of the Corporation Tax Act, that business year where the day of that submission is within 45 days from the day following the last day of that business year) (limited to a business year for which the deadline for filing a return under the provisions of Article 74, paragraph (1) (Final Returns) or Article 144-6, paragraph (1) or (2) (Final Returns) of that Act is extended pursuant to the provisions of Article 75-2, paragraph (1) of that Act (including a business year for which the provisions of Article 75-2, paragraph (1) of that Act are deemed not to apply pursuant to the provisions of Article 75-2, paragraph (9) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act))) is, notwithstanding the provisions of paragraph (1) of the preceding Article, within three months from the day following the last day of that taxable period.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による届出書を提出した法人は、同項の規定の適用を受けることをやめようとするとき、又は事業を廃止したときは、その旨を記載した届出書を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。
<sup>art-45-2/par-2 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-2</sup>
A corporation that has submitted a written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of the provisions of that paragraph, or when it has discontinued its business, submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
<sup>machine translation, not official</sup>

**第三項**  前項の規定による届出書の提出があつたときは、その提出があつた日の属する事業年度終了の日の属する課税期間以後の事業年度終了の日の属する課税期間については、第一項の規定による届出は、その効力を失う。
<sup>art-45-2/par-3 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-3</sup>
Where a written notification under the provisions of the preceding paragraph has been submitted, the notification under the provisions of paragraph (1) ceases to be effective with respect to the taxable periods that include the last day of a business year, on or after the taxable period that includes the last day of the business year that includes the day on which that submission was made.
<sup>machine translation, not official</sup>

**第四項**  第一項の規定の適用を受ける法人は、同項の規定の適用を受ける消費税申告書に係る課税期間の消費税の額に、当該課税期間終了の日の翌日以後二月を経過した日から同項の規定により延長された提出期限までの期間の日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する利子税をその計算の基礎となる消費税に併せて納付しなければならない。
<sup>art-45-2/par-4 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-4</sup>
A corporation to which the provisions of paragraph (1) apply must pay, together with the consumption tax that is the basis of its calculation, interest tax equivalent to the amount calculated by multiplying the amount of consumption tax for the taxable period relating to the consumption tax return to which the provisions of that paragraph apply by a rate of 7.3 percent per annum, in accordance with the number of days in the period from the day on which two months have elapsed from the day following the last day of that taxable period to the deadline for filing extended pursuant to the provisions of that paragraph.
<sup>machine translation, not official</sup>

**第五項**  第一項の規定の適用を受けている法人について同項の規定の適用を受ける課税期間の末日の翌日から二月を経過した日前に災害その他やむを得ない理由が生じた場合には、当該課税期間に限り、同項の規定の適用がないものとみなして、国税通則法第十一条（災害等による期限の延長）の規定を適用することができる。
<sup>art-45-2/par-5 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-5</sup>
Where a disaster or other unavoidable reason arises, in respect of a corporation to which the provisions of paragraph (1) apply, before the day on which two months have elapsed from the day following the last day of the taxable period to which the provisions of that paragraph apply, the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes may be applied, for that taxable period only, by deeming the provisions of that paragraph not to apply.
<sup>machine translation, not official</sup>

**第六項**  第一項の規定の適用がある場合における第三十条第七項に規定する帳簿又は請求書等の保存期間その他第一項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-45-2/par-6 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-6</sup>
Where the provisions of paragraph (1) apply, the retention period for the books or invoices, etc. prescribed in Article 30, paragraph (7), and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第四十六条（還付を受けるための申告） — Return for Receiving a Refund
<sup>caption: machine translation, not official</sup>
<sup>art-46 · https://japanlaw.org/en/consumption-tax-act/art-46 · https://japanlaw.org/l/363AC0000000108/art-46</sup>

**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、その課税期間分の消費税につき第四十五条第一項第五号又は第七号に掲げる金額がある場合には、同項ただし書の規定により申告書を提出すべき義務がない場合においても、第五十二条第一項又は第五十三条第一項の規定による還付を受けるため、第四十五条第一項各号に掲げる事項を記載した申告書を税務署長に提出することができる。
<sup>art-46/par-1 · https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1</sup>
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may, where there is an amount set forth in Article 45, paragraph (1), item (v) or (vii) for the consumption tax for its taxable period, even in a case where it has no obligation to submit a return under the proviso to that paragraph, submit to the district director a return stating the matters set forth in the items of Article 45, paragraph (1), in order to receive a refund under the provisions of Article 52, paragraph (1) or Article 53, paragraph (1).
<sup>machine translation, not official</sup>

**第二項**  個人事業者が課税期間の中途において死亡した場合において、その者の当該課税期間分の消費税について前項の規定による申告書を提出することができる場合に該当するときは、その相続人は、政令で定めるところにより、税務署長に当該申告書を提出することができる。
<sup>art-46/par-2 · https://japanlaw.org/en/consumption-tax-act/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/art-46/par-2</sup>
Where an individual business operator dies in the middle of a taxable period and the case falls under one where a return under the provisions of the preceding paragraph may be submitted for the consumption tax for that taxable period of that person, the heir may, as provided by Cabinet Order, submit that return to the district director.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定による申告書には、財務省令で定めるところにより、当該課税期間中の資産の譲渡等の対価の額及び課税仕入れ等の税額の明細その他の事項を記載した書類を添付しなければならない。
<sup>art-46/par-3 · https://japanlaw.org/en/consumption-tax-act/art-46/par-3 · https://japanlaw.org/l/363AC0000000108/art-46/par-3</sup>
A return under the provisions of paragraph (1) must be accompanied by a document stating, as provided by Ministry of Finance Order, the details of the amount of consideration for transfers, etc. of assets and the amount of tax on taxable purchases, etc. during that taxable period, and other matters.
<sup>machine translation, not official</sup>

### 第四十六条の二（電子情報処理組織による申告の特例） — Special Provisions on Filing Returns by Means of Electronic Data Processing System
<sup>caption: machine translation, not official</sup>
<sup>art-46-2 · https://japanlaw.org/en/consumption-tax-act/art-46-2 · https://japanlaw.org/l/363AC0000000108/art-46-2</sup>

**第一項**  特定法人である事業者（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、第四十二条、第四十三条、第四十五条若しくは前条又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、中間申告書若しくは確定申告書等若しくはこれらの申告書に係る修正申告書（同条第三項に規定する修正申告書をいう。第五十六条において同じ。）（以下この項及び第三項並びに次条第一項において「納税申告書等」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書等に添付すべきものとされている書類（以下この項及び第三項において「添付書類」という。）を添付して行うこととされている課税資産の譲渡等及び特定課税仕入れに対する消費税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書等に記載すべきものとされている事項（第三項において「申告書記載事項」という。）又は添付書類に記載すべきものとされている事項（第三項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第四項において同じ。）とその申告をする事業者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。次条第一項及び第六項において同じ。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。
<sup>art-46-2/par-1 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-1</sup>
A business operator that is a specified corporation (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, with respect to a filing of a return for consumption tax on taxable transfers, etc. of assets and specified taxable purchases that is to be made, pursuant to the provisions of Article 42, Article 43, Article 45 or the preceding Article, or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, by means of an interim return or final return, etc., or an amended return relating to those returns (meaning the amended return prescribed in Article 19, paragraph (3) of that Act; the same applies in Article 56) (hereinafter in this paragraph and paragraph (3) of this Article and in paragraph (1) of the following Article referred to as the "tax return, etc."), or that is to be made by attaching thereto the documents that are to be attached to the tax return, etc. pursuant to the provisions of this Act (including orders issued thereunder) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter in this paragraph and paragraph (3) referred to as "attached documents"), make that filing, notwithstanding those provisions, as provided by Ministry of Finance Order, by providing the matters that are to be stated in the tax return, etc. (referred to in paragraph (3) as the "matters stated in a return") or the matters that are to be stated in the attached documents (referred to in paragraph (3) as the "matters stated in attached documents") by a method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system that connects a computer used by the National Tax Agency (including input/output devices; the same applies hereinafter in this paragraph and paragraph (4)) with a computer used by the business operator making that filing by a telecommunications line; the same applies in paragraphs (1) and (6) of the following Article) after notifying the district director in advance as provided by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する特定法人とは、次に掲げる事業者をいう。
<sup>art-46-2/par-2 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2</sup>
The term "specified corporation" prescribed in the preceding paragraph means any of the following business operators:
<sup>machine translation, not official</sup>

  **一**  当該事業年度開始の時における資本金の額、出資の金額その他これらに類するものとして政令で定める金額が一億円を超える法人（法人税法第二条第四号（定義）に規定する外国法人を除く。）
  <sup>art-46-2/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2/item-1</sup>
  a corporation whose amount of stated capital, amount of capital contributions or other amount specified by Cabinet Order as being similar thereto at the beginning of the relevant business year exceeds 100 million yen (excluding a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act);
  <sup>machine translation, not official</sup>

  **二**  保険業法（平成七年法律第百五号）第二条第五項（定義）に規定する相互会社
  <sup>art-46-2/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2/item-2</sup>
  a mutual company prescribed in Article 2, paragraph (5) (Definitions) of the Insurance Business Act (Act No. 105 of 1995);
  <sup>machine translation, not official</sup>

  **三**  投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項（定義）に規定する投資法人（第一号に掲げる法人を除く。）
  <sup>art-46-2/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2/item-3 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2/item-3</sup>
  an investment corporation prescribed in Article 2, paragraph (12) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951) (excluding a corporation set forth in item (i));
  <sup>machine translation, not official</sup>

  **四**  資産の流動化に関する法律（平成十年法律第百五号）第二条第三項（定義）に規定する特定目的会社（第一号に掲げる法人を除く。）
  <sup>art-46-2/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2/item-4 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2/item-4</sup>
  a specific purpose company prescribed in Article 2, paragraph (3) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998) (excluding a corporation set forth in item (i));
  <sup>machine translation, not official</sup>

  **五**  国又は地方公共団体
  <sup>art-46-2/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2/item-5 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2/item-5</sup>
  the national government or a local government.
  <sup>machine translation, not official</sup>

**第三項**  第一項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書等により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律（これに基づく命令を含む。）及び国税通則法（第百二十四条（書類提出者の氏名、住所及び番号の記載）を除く。）の規定その他政令で定める法令の規定を適用する。
<sup>art-46-2/par-3 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-3</sup>
With respect to a filing under paragraph (1) made pursuant to the provisions of that paragraph, the provisions of this Act (including orders issued thereunder), the provisions of the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that it was made by means of a tax return, etc. in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
<sup>machine translation, not official</sup>

**第四項**  第一項の規定により行われた同項の申告は、同項の国税庁の使用に係る電子計算機に備えられたファイルへの記録がされた時に税務署長に到達したものとみなす。
<sup>art-46-2/par-4 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-4</sup>
A filing under paragraph (1) made pursuant to the provisions of that paragraph is deemed to have reached the district director at the time when it is recorded in a file kept on the computer used by the National Tax Agency referred to in that paragraph.
<sup>machine translation, not official</sup>

**第五項**  第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の事業者は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。
<sup>art-46-2/par-5 · https://japanlaw.org/en/consumption-tax-act/art-46-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-5</sup>
In the case referred to in paragraph (1), with respect to the entry of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)) under the provisions of Article 124 of the Act on General Rules for National Taxes, the business operator referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of that Act, take measures to make its name clear in place of that entry, as provided by Ministry of Finance Order.
<sup>machine translation, not official</sup>

### 第四十六条の三（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing Returns by Means of an Electronic Data Processing System Is Difficult
<sup>caption: machine translation, not official</sup>
<sup>art-46-3 · https://japanlaw.org/en/consumption-tax-act/art-46-3 · https://japanlaw.org/l/363AC0000000108/art-46-3</sup>

**第一項**  前条第一項の事業者が、電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書等を提出することができると認められる場合において、同項の規定を適用しないで納税申告書等を提出することについてその納税地を所轄する税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。
<sup>art-46-3/par-1 · https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1</sup>
Where a business operator referred to in paragraph (1) of the preceding Article is found to have difficulty using an electronic data processing system due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to submit a tax return, etc. without applying the provisions of that paragraph, and has obtained the approval of the district director having jurisdiction over its place for tax payment to submit the tax return, etc. without applying the provisions of that paragraph, the provisions of the preceding Article do not apply to a filing under that paragraph made within the period designated by that district director.
<sup>machine translation, not official</sup>

**第二項**  前項の承認を受けようとする事業者は、同項の規定の適用を受けることが必要となつた事情、同項の規定による指定を受けようとする期間その他財務省令で定める事項を記載した申請書に財務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第四十五条第一項の規定による申告書の提出期限（第四十六条第一項の規定による申告書にあつては、当該申告書が第四十五条第一項の規定による申告書であるとした場合の提出期限）の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを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。
<sup>art-46-3/par-2 · https://japanlaw.org/en/consumption-tax-act/art-46-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-2</sup>
A business operator that intends to obtain the approval referred to in the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating the circumstances that have made it necessary to be subject to the application of the provisions of that paragraph, the period for which it seeks to be designated under the provisions of that paragraph, and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached, by the day 15 days before the first day of that period (or, where the day on which the reason prescribed in the preceding paragraph arose is on or after the day 15 days before the deadline for filing the return under the provisions of Article 45, paragraph (1) (for a return under the provisions of Article 46, paragraph (1), the deadline for filing that would apply if that return were a return under the provisions of Article 45, paragraph (1)), and that deadline for filing falls within that period, by that first day).
<sup>machine translation, not official</sup>

**第三項**  税務署長は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
<sup>art-46-3/par-3 · https://japanlaw.org/en/consumption-tax-act/art-46-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-3</sup>
In the case where a written application referred to in the preceding paragraph has been submitted, when the district director finds the circumstances referred to in that paragraph pertaining to the application to be inappropriate, they may deny the application.
<sup>machine translation, not official</sup>

**第四項**  税務署長は、第二項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。
<sup>art-46-3/par-4 · https://japanlaw.org/en/consumption-tax-act/art-46-3/par-4 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-4</sup>
Where the district director, upon the submission of the written application referred to in paragraph (2), makes a disposition of approval or denial of the application, the district director notifies the business operator that made the application to that effect in writing.
<sup>machine translation, not official</sup>

**第五項**  第二項の申請書の提出があつた場合において、当該申請書に記載した第一項の規定による指定を受けようとする期間の開始の日までに承認又は却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を同項の期間として同項の規定による指定があつたものと、それぞれみなす。
<sup>art-46-3/par-5 · https://japanlaw.org/en/consumption-tax-act/art-46-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-5</sup>
In the case where a written application referred to in paragraph (2) has been submitted, when no disposition of approval or denial has been made by the first day of the period, stated in the written application, for which the designation under the provisions of paragraph (1) is sought, it is deemed that the approval was given on that day and that the designation under the provisions of that paragraph was made with that period as the period referred to in that paragraph.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、第一項の規定の適用を受けている事業者につき、電子情報処理組織を使用することが困難でなくなつたと認める場合には、同項の承認を取り消すことができる。この場合において、その取消しの処分があつたときは、その処分のあつた日の翌日以後の期間につき、その処分の効果が生ずるものとする。
<sup>art-46-3/par-6 · https://japanlaw.org/en/consumption-tax-act/art-46-3/par-6 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-6</sup>
Where the district director finds that it is no longer difficult for a business operator to which the provisions of paragraph (1) apply to use an electronic data processing system, the district director may revoke the approval referred to in that paragraph. In this case, when the disposition of revocation has been made, the effect of that disposition is to arise for the period on or after the day following the day on which the disposition was made.
<sup>machine translation, not official</sup>

**第七項**  税務署長は、前項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
<sup>art-46-3/par-7 · https://japanlaw.org/en/consumption-tax-act/art-46-3/par-7 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-7</sup>
When the district director makes the disposition referred to in the preceding paragraph, the district director notifies the business operator subject to that disposition to that effect in writing.
<sup>machine translation, not official</sup>

**第八項**  第一項の規定の適用を受けている事業者は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他財務省令で定める事項を記載した届出書を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。この場合において、その届出書の提出があつたときは、その提出があつた日の翌日以後の期間については、同項の承認の処分は、その効力を失うものとする。
<sup>art-46-3/par-8 · https://japanlaw.org/en/consumption-tax-act/art-46-3/par-8 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-8</sup>
A business operator to which the provisions of paragraph (1) apply must, when it intends to cease to be subject to the application of the provisions of paragraph (1) with respect to a filing under paragraph (1) of the preceding Article, submit a written notification stating that fact and other matters specified by Ministry of Finance Order to the district director having jurisdiction over its place for tax payment. In this case, when the written notification has been submitted, the disposition of approval under paragraph (1) is to cease to be effective for the period on or after the day following the day on which it was submitted.
<sup>machine translation, not official</sup>

### 第四十七条（引取りに係る課税貨物についての課税標準額及び税額の申告等） — Return on the Tax Base Amount and Tax Amount for Taxable Goods Taken Out of a Bonded Area, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-47 · https://japanlaw.org/en/consumption-tax-act/art-47 · https://japanlaw.org/l/363AC0000000108/art-47</sup>

**第一項**  関税法第六条の二第一項第一号（税額の確定の方式）に規定する申告納税方式が適用される課税貨物を保税地域から引き取ろうとする者は、他の法律又は条約の規定により当該引取りに係る消費税を免除されるべき場合を除き、次に掲げる事項を記載した申告書を税関長に提出しなければならない。
<sup>art-47/par-1 · https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1</sup>
A person who intends to take out of a bonded area taxable goods to which the self-assessment system prescribed in Article 6-2, paragraph (1), item (i) (Method of Determining the Amount of Tax) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the following matters:
<sup>machine translation, not official</sup>

  **一**  当該引取りに係る課税貨物の品名並びに品名ごとの数量、課税標準である金額（次号において「課税標準額」という。）及び税率
  <sup>art-47/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1</sup>
  the name of the taxable goods taken out, and, for each name, the quantity, the amount of the tax base (referred to in the following item as the "tax base amount") and the tax rate;
  <sup>machine translation, not official</sup>

  **二**  課税標準額に対する消費税額及び当該消費税額の合計額
  <sup>art-47/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2</sup>
  the amount of consumption tax on the tax base amount and the total of those amounts of consumption tax;
  <sup>machine translation, not official</sup>

  **三**  前二号に掲げる金額の計算の基礎その他財務省令で定める事項
  <sup>art-47/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-3</sup>
  the basis of the calculation of the amount listed in the preceding two items and any other matters as specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第二項**  関税法第六条の二第一項第二号に規定する賦課課税方式が適用される課税貨物を保税地域から引き取ろうとする者は、他の法律又は条約の規定により当該引取りに係る消費税を免除されるべき場合を除き、その引き取る課税貨物に係る前項第一号に掲げる事項その他財務省令で定める事項を記載した申告書を税関長に提出しなければならない。
<sup>art-47/par-2 · https://japanlaw.org/en/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2</sup>
A person who intends to take out of a bonded area taxable goods to which the official assessment system prescribed in Article 6-2, paragraph (1), item (ii) of the Customs Act applies must, except in a case where the consumption tax on that taking out is to be exempted under the provisions of other Acts or treaties, submit to the director-general of a customs house a return stating the matters set forth in item (i) of the preceding paragraph relating to the taxable goods taken out and other matters specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第三項**  第一項に規定する者がその引取りに係る課税貨物につき関税法第七条の二第二項（特例申告）に規定する特例申告を行う場合には、当該課税貨物に係る第一項の申告書の提出期限は、当該課税貨物の引取りの日の属する月の翌月末日とする。
<sup>art-47/par-3 · https://japanlaw.org/en/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3</sup>
Where a person prescribed in paragraph (1) makes a special declaration prescribed in Article 7-2, paragraph (2) (Special Declaration) of the Customs Act for the taxable goods taken out, the deadline for filing the return under paragraph (1) for those taxable goods is the last day of the month following the month that includes the day on which those taxable goods are taken out.
<sup>machine translation, not official</sup>

### 第四十八条（課税資産の譲渡等及び特定課税仕入れについての中間申告による納付） — Payment by Interim Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases
<sup>caption: machine translation, not official</sup>
<sup>art-48 · https://japanlaw.org/en/consumption-tax-act/art-48 · https://japanlaw.org/l/363AC0000000108/art-48</sup>

**第一項**  中間申告書を提出した者は、当該申告書に記載した第四十二条第一項第一号、第四項第一号又は第六項第一号に掲げる金額（第四十三条第一項各号に掲げる事項を記載した中間申告書を提出した場合には、同項第四号に掲げる金額）があるときは、当該申告書の提出期限までに、当該金額に相当する消費税を国に納付しなければならない。
<sup>art-48/par-1 · https://japanlaw.org/en/consumption-tax-act/art-48/par-1 · https://japanlaw.org/l/363AC0000000108/art-48/par-1</sup>
A person who has submitted an interim return must, where there is an amount set forth in Article 42, paragraph (1), item (i), paragraph (4), item (i) or paragraph (6), item (i) that is stated in that return (or, where the person has submitted an interim return stating the matters set forth in the items of Article 43, paragraph (1), the amount set forth in item (iv) of that paragraph), pay to the national government consumption tax equivalent to that amount by the deadline for filing that return.
<sup>machine translation, not official</sup>

### 第四十九条（課税資産の譲渡等及び特定課税仕入れについての確定申告による納付） — Payment by Final Return for Taxable Transfers, etc. of Assets and Specified Taxable Purchases
<sup>caption: machine translation, not official</sup>
<sup>art-49 · https://japanlaw.org/en/consumption-tax-act/art-49 · https://japanlaw.org/l/363AC0000000108/art-49</sup>

**第一項**  第四十五条第一項の規定による申告書を提出した者は、当該申告書に記載した同項第四号に掲げる消費税額（同項第六号の規定に該当する場合には、同号に掲げる消費税額）があるときは、当該申告書の提出期限までに、当該消費税額に相当する消費税を国に納付しなければならない。
<sup>art-49/par-1 · https://japanlaw.org/en/consumption-tax-act/art-49/par-1 · https://japanlaw.org/l/363AC0000000108/art-49/par-1</sup>
A person who has submitted a return under the provisions of Article 45, paragraph (1) must, where there is an amount of consumption tax set forth in item (iv) of that paragraph that is stated in that return (or, in a case falling under item (vi) of that paragraph, the amount of consumption tax set forth in that item), pay to the national government consumption tax equivalent to that amount of consumption tax by the deadline for filing that return.
<sup>machine translation, not official</sup>

### 第五十条（引取りに係る課税貨物についての消費税の納付等） — Payment of Consumption Tax on Taxable Goods Taken Out of a Bonded Area, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-50 · https://japanlaw.org/en/consumption-tax-act/art-50 · https://japanlaw.org/l/363AC0000000108/art-50</sup>

**第一項**  第四十七条第一項の規定による申告書を提出した者は、当該申告に係る課税貨物を保税地域から引き取る時（同条第三項の場合にあつては、当該申告書の提出期限）までに、当該申告書に記載した同条第一項第二号に掲げる消費税額の合計額に相当する消費税を国に納付しなければならない。
<sup>art-50/par-1 · https://japanlaw.org/en/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1</sup>
A person who has submitted a return under the provisions of Article 47, paragraph (1) must pay to the national government, by the time of taking out of a bonded area the taxable goods relating to that filing (or, in the case of paragraph (3) of that Article, by the deadline for filing that return), consumption tax equivalent to the total of the amounts of consumption tax set forth in paragraph (1), item (ii) of that Article that are stated in that return.
<sup>machine translation, not official</sup>

**第二項**  保税地域から引き取られる第四十七条第二項に規定する課税貨物に係る消費税は、同項の税関長が当該引取りの際徴収する。
<sup>art-50/par-2 · https://japanlaw.org/en/consumption-tax-act/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/art-50/par-2</sup>
Consumption tax on taxable goods prescribed in Article 47, paragraph (2) that are taken out of a bonded area is collected at the time of that taking out by the director-general of a customs house referred to in that paragraph.
<sup>machine translation, not official</sup>

### 第五十一条（引取りに係る課税貨物についての納期限の延長） — Extension of the Due Date for Payment for Taxable Goods Taken Out of a Bonded Area
<sup>caption: machine translation, not official</sup>
<sup>art-51 · https://japanlaw.org/en/consumption-tax-act/art-51 · https://japanlaw.org/l/363AC0000000108/art-51</sup>

**第一項**  関税法第六条の二第一項第一号（税額の確定の方式）に規定する申告納税方式（次項において「申告納税方式」という。）が適用される課税貨物を保税地域から引き取ろうとする者（当該課税貨物につき特例申告書を提出する者（第五十八条において「特例申告者」という。）を除く。次項において同じ。）が、第四十七条第一項の規定による申告書を提出した場合において、当該申告書に記載した同項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、その延長を受けたい旨の申請書を同項の税関長に提出し、かつ、当該消費税額の合計額の全部又は一部に相当する額の担保を当該税関長に提供したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、当該消費税額が当該提供された担保の額を超えない範囲内において、その納期限を三月以内に限り延長することができる。
<sup>art-51/par-1 · https://japanlaw.org/en/consumption-tax-act/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/art-51/par-1</sup>
Where a person who intends to take out of a bonded area taxable goods to which the self-assessment system prescribed in Article 6-2, paragraph (1), item (i) (Method of Determining the Amount of Tax) of the Customs Act (referred to as the "self-assessment system" in the following paragraph) applies (excluding a person who submits a special return for those taxable goods (referred to as a "special filer" in Article 58); the same applies in the following paragraph) has submitted a return under the provisions of Article 47, paragraph (1), and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in item (ii) of that paragraph that are stated in that return, has submitted to the director-general of a customs house referred to in that paragraph a written application stating that the person wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to all or part of that total amount of consumption tax, that director-general of a customs house may, with respect to the consumption tax on those taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to three months, to the extent that the amount of that consumption tax does not exceed the amount of the security so provided.
<sup>machine translation, not official</sup>

**第二項**  申告納税方式が適用される課税貨物を保税地域から引き取ろうとする者が、その月（以下この項において「特定月」という。）において課税貨物を保税地域から引き取るときに課されるべき消費税の納期限に関し、特定月の前月末日までにその延長を受けたい旨の申請書を当該課税貨物に係る第四十七条第一項の規定による申告書を提出する税関長に提出し、かつ、当該課税貨物に係る消費税額の合計額に相当する額の担保を当該税関長に提供したときは、当該税関長は、特定月においてその者が引き取る課税貨物に係る消費税については、前条第一項の規定にかかわらず、特定月における消費税の額の累計額が当該提供された担保の額を超えない範囲内において、その納期限を特定月の末日の翌日から三月以内に限り延長することができる。
<sup>art-51/par-2 · https://japanlaw.org/en/consumption-tax-act/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/art-51/par-2</sup>
Where a person who intends to take out of a bonded area taxable goods to which the self-assessment system applies has, with respect to the due date for payment of the consumption tax to be imposed when taking taxable goods out of a bonded area in the month (hereinafter in this paragraph referred to as the "specified month"), submitted to the director-general of a customs house with whom the person submits the return under the provisions of Article 47, paragraph (1) for those taxable goods, by the last day of the month preceding the specified month, a written application stating that the person wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to the total of the amounts of consumption tax on those taxable goods, that director-general of a customs house may, with respect to the consumption tax on the taxable goods that the person takes out in the specified month, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment to a date within three months from the day following the last day of the specified month, to the extent that the cumulative total of the amount of consumption tax in the specified month does not exceed the amount of the security so provided.
<sup>machine translation, not official</sup>

**第三項**  特例輸入者（関税法第七条の二第一項（申告の特例）に規定する特例輸入者をいう。以下この項において同じ。）が、特例申告書をその提出期限までに提出した場合において、当該特例申告書に記載した第四十七条第一項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、当該特例申告書の提出期限までにその延長を受けたい旨の申請書を同項の税関長に提出したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、その納期限を二月以内に限り延長することができる。この場合において、当該税関長は、消費税の保全のために必要があると認めるときは、政令で定めるところにより、当該特例輸入者に対し、当該特例申告書に記載した消費税額の全部又は一部に相当する額の担保の提供を命ずることができる。
<sup>art-51/par-3 · https://japanlaw.org/en/consumption-tax-act/art-51/par-3 · https://japanlaw.org/l/363AC0000000108/art-51/par-3</sup>
Where an authorized importer (meaning an authorized importer prescribed in Article 7-2, paragraph (1) (Special Provisions on Declaration) of the Customs Act; the same applies hereinafter in this paragraph) has submitted a special return by its deadline for filing, and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in Article 47, paragraph (1), item (ii) that are stated in that special return, has submitted to the director-general of a customs house referred to in that paragraph, by the deadline for filing that special return, a written application stating that the authorized importer wishes to obtain an extension thereof, that director-general of a customs house may, with respect to the consumption tax on the relevant taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to two months. In this case, where the director-general of a customs house finds it necessary for the preservation of the consumption tax, the director-general may, as provided by Cabinet Order, order the authorized importer to provide security in an amount equivalent to all or part of the amount of consumption tax stated in that special return.
<sup>machine translation, not official</sup>

**第四項**  関税法第七条の二第一項に規定する特例委託輸入者が、特例申告書をその提出期限までに提出した場合において、当該特例申告書に記載した第四十七条第一項第二号に掲げる消費税額の合計額の全部又は一部の納期限に関し、当該特例申告書の提出期限までにその延長を受けたい旨の申請書を同項の税関長に提出し、かつ、当該消費税額の合計額の全部又は一部に相当する額の担保を当該税関長に提供したときは、当該税関長は、当該課税貨物に係る消費税については、前条第一項の規定にかかわらず、当該消費税額が当該提供された担保の額を超えない範囲内において、その納期限を二月以内に限り延長することができる。
<sup>art-51/par-4 · https://japanlaw.org/en/consumption-tax-act/art-51/par-4 · https://japanlaw.org/l/363AC0000000108/art-51/par-4</sup>
Where an authorized commissioning importer prescribed in Article 7-2, paragraph (1) of the Customs Act has submitted a special return by its deadline for filing, and, with respect to the due date for payment of all or part of the total of the amounts of consumption tax set forth in Article 47, paragraph (1), item (ii) that are stated in that special return, has submitted to the director-general of a customs house referred to in that paragraph, by the deadline for filing that special return, a written application stating that the authorized commissioning importer wishes to obtain an extension thereof, and has also provided to that director-general of a customs house security in an amount equivalent to all or part of that total amount of consumption tax, that director-general of a customs house may, with respect to the consumption tax on the relevant taxable goods, notwithstanding the provisions of paragraph (1) of the preceding Article, extend the due date for payment by up to two months, to the extent that the amount of that consumption tax does not exceed the amount of the security so provided.
<sup>machine translation, not official</sup>

### 第五十二条（仕入れに係る消費税額の控除不足額の還付） — Refund of Shortfall in Deduction of Consumption Tax on Purchases
<sup>caption: machine translation, not official</sup>
<sup>art-52 · https://japanlaw.org/en/consumption-tax-act/art-52 · https://japanlaw.org/l/363AC0000000108/art-52</sup>

**第一項**  第四十五条第一項又は第四十六条第一項の規定による申告書の提出があつた場合において、これらの申告書に第四十五条第一項第五号に掲げる不足額の記載があるときは、税務署長は、これらの申告書を提出した者に対し、当該不足額に相当する消費税を還付する。
<sup>art-52/par-1 · https://japanlaw.org/en/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1</sup>
Where a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted, and a shortfall set forth in Article 45, paragraph (1), item (v) is stated in those returns, the district director refunds consumption tax equivalent to that shortfall to the person who submitted those returns.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による還付金について還付加算金（国税通則法第五十八条第一項（還付加算金）に規定する還付加算金をいう。以下この章において同じ。）を計算する場合には、その計算の基礎となる同項の期間は、当該還付に係る申告書が次の各号に掲げる申告書のいずれに該当するかに応じ、当該各号に定める期限又は日の翌日からその還付のための支払決定をする日又はその還付金につき充当（同法第五十七条第一項（充当）の規定による充当をいう。以下この章において同じ。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
<sup>art-52/par-2 · https://japanlaw.org/en/consumption-tax-act/art-52/par-2 · https://japanlaw.org/l/363AC0000000108/art-52/par-2</sup>
Where interest on refund (meaning interest on refund prescribed in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes; the same applies hereinafter in this Chapter) is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) of that Act that is the basis of the calculation is, according to which of the returns listed in the following items the return relating to that refund falls under, the period from the day following the deadline or day specified in the relevant item until the day on which the decision to pay for that refund is made or the day on which appropriation (meaning appropriation under Article 57, paragraph (1) (Appropriation) of that Act; the same applies hereinafter in this Chapter) is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable).
<sup>machine translation, not official</sup>

  **一**  第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものに限る。）　当該申告書の提出期限
  <sup>art-52/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/art-52/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-2/item-1</sup>
  a return under the provisions of Article 45, paragraph (1) (limited to one submitted by the deadline for filing that return): the deadline for filing that return;
  <sup>machine translation, not official</sup>

  **二**  第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。）　当該申告書の提出があつた日の属する月の末日
  <sup>art-52/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/art-52/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-52/par-2/item-2</sup>
  a return under the provisions of Article 45, paragraph (1) (excluding one submitted by the deadline for filing that return): the last day of the month that includes the day on which that return was submitted;
  <sup>machine translation, not official</sup>

  **三**  第四十六条第一項の規定による申告書　当該申告書の提出があつた日の属する月の末日（当該申告書が当該申告書に係る課税期間の末日の翌日から二月を経過する日前に提出された場合には、当該二月を経過する日）
  <sup>art-52/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act/art-52/par-2/item-3 · https://japanlaw.org/l/363AC0000000108/art-52/par-2/item-3</sup>
  a return under the provisions of Article 46, paragraph (1): the last day of the month that includes the day on which that return was submitted (where that return was submitted before the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, the day on which those two months have elapsed).
  <sup>machine translation, not official</sup>

**第三項**  第一項の規定による還付金を同項に規定する申告書に係る課税期間の消費税で未納のものに充当する場合には、その還付金のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。
<sup>art-52/par-3 · https://japanlaw.org/en/consumption-tax-act/art-52/par-3 · https://japanlaw.org/l/363AC0000000108/art-52/par-3</sup>
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the return prescribed in that paragraph, no interest on refund is to be added to the amount so appropriated out of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.
<sup>machine translation, not official</sup>

**第四項**  前二項に定めるもののほか、第一項の還付の手続、同項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-52/par-4 · https://japanlaw.org/en/consumption-tax-act/art-52/par-4 · https://japanlaw.org/l/363AC0000000108/art-52/par-4</sup>
Beyond what is provided for in the preceding two paragraphs, procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十三条（中間納付額の控除不足額の還付） — Refund of Shortfall in Deduction of Interim Payment
<sup>caption: machine translation, not official</sup>
<sup>art-53 · https://japanlaw.org/en/consumption-tax-act/art-53 · https://japanlaw.org/l/363AC0000000108/art-53</sup>

**第一項**  中間申告書を提出した者からその中間申告書に係る課税期間の第四十五条第一項又は第四十六条第一項の規定による申告書の提出があつた場合において、これらの申告書に第四十五条第一項第七号に掲げる不足額の記載があるときは、税務署長は、これらの申告書を提出した者に対し、当該不足額に相当する中間納付額を還付する。
<sup>art-53/par-1 · https://japanlaw.org/en/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1</sup>
Where, from a person who has submitted an interim return, a return under the provisions of Article 45, paragraph (1) or Article 46, paragraph (1) has been submitted for the taxable period relating to that interim return, and a shortfall set forth in Article 45, paragraph (1), item (vii) is stated in those returns, the district director refunds the interim payment equivalent to that shortfall to the person who submitted those returns.
<sup>machine translation, not official</sup>

**第二項**  税務署長は、前項の規定による還付金の還付をする場合において、同項の中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、同項の規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
<sup>art-53/par-2 · https://japanlaw.org/en/consumption-tax-act/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-2</sup>
In the case where the district director makes a refund pursuant to the provisions of the preceding paragraph, when any delinquent tax has been paid with regard to the amount of interim payment pertaining to the interim return set forth in the paragraph, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the amount of interim payment to be refunded pursuant to the provisions of the paragraph.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。ただし、当該還付に係る申告書が次の各号に掲げる申告書である場合には、当該各号に定める日数は、当該期間に算入しない。
<sup>art-53/par-3 · https://japanlaw.org/en/consumption-tax-act/art-53/par-3 · https://japanlaw.org/l/363AC0000000108/art-53/par-3</sup>
Where interest on refund is calculated for a refund under the provisions of paragraph (1), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded under the provisions of paragraph (1) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable); provided, however, that where the return relating to that refund is a return listed in the following items, the number of days specified in each of those items is not to be included in that period.
<sup>machine translation, not official</sup>

  **一**  第四十五条第一項の規定による申告書（当該申告書の提出期限内に提出されたものを除く。）　当該申告書の提出期限の翌日からその提出された日までの日数
  <sup>art-53/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/art-53/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-3/item-1</sup>
  a return under the provisions of Article 45, paragraph (1) (excluding one submitted by the deadline for filing that return): the number of days from the day following the deadline for filing that return until the day on which it was submitted;
  <sup>machine translation, not official</sup>

  **二**  第四十六条第一項の規定による申告書で当該申告書に係る課税期間の末日の翌日から二月を経過する日の翌日以後に提出されたもの　当該翌日からその提出された日までの日数
  <sup>art-53/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/art-53/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-3/item-2</sup>
  a return under the provisions of Article 46, paragraph (1) that was submitted on or after the day following the day on which two months have elapsed from the day following the last day of the taxable period relating to that return: the number of days from that following day until the day on which it was submitted.
  <sup>machine translation, not official</sup>

**第四項**  第一項の規定による還付金をその額の計算の基礎とされた中間納付額に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。
<sup>art-53/par-4 · https://japanlaw.org/en/consumption-tax-act/art-53/par-4 · https://japanlaw.org/l/363AC0000000108/art-53/par-4</sup>
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.
<sup>machine translation, not official</sup>

**第五項**  第二項の規定による還付金については、還付加算金は、付さない。
<sup>art-53/par-5 · https://japanlaw.org/en/consumption-tax-act/art-53/par-5 · https://japanlaw.org/l/363AC0000000108/art-53/par-5</sup>
Interest on refund does not accrue on a refund under the provisions of paragraph (2).
<sup>machine translation, not official</sup>

**第六項**  前三項に定めるもののほか、第一項又は第二項の還付の手続、第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項又は第二項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-53/par-6 · https://japanlaw.org/en/consumption-tax-act/art-53/par-6 · https://japanlaw.org/l/363AC0000000108/art-53/par-6</sup>
Beyond what is prescribed in the preceding three paragraphs, Cabinet Order provides for procedures for issuing a refund as referred to in paragraph (1) or paragraph (2), the way of making appropriation of a refund under paragraph (1) (and interest on refund thereon) and other necessary particulars concerning the application of the provisions of that paragraph or paragraph (2).
<sup>machine translation, not official</sup>

### 第五十四条（確定申告等に係る更正等による仕入れに係る消費税額の控除不足額の還付） — Refund of Shortfall in Deduction of Consumption Tax on Purchases by Reassessment or Similar Decision concerning Final Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-54 · https://japanlaw.org/en/consumption-tax-act/art-54 · https://japanlaw.org/l/363AC0000000108/art-54</sup>

**第一項**  確定申告書等に係る消費税につき国税通則法第二十四条（更正）又は第二十六条（再更正）の規定による更正（当該消費税についての更正の請求（同法第二十三条第一項（更正の請求）の規定による更正の請求をいう。以下この章において同じ。）に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び次項において「更正等」という。）があつた場合において、その更正等により第四十五条第一項第五号に掲げる金額が増加したときは、税務署長は、その確定申告書等を提出した者に対し、その増加した部分の金額に相当する消費税額を還付する。
<sup>art-54/par-1 · https://japanlaw.org/en/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1</sup>
Where a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment for that consumption tax (meaning a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of that Act; the same applies hereinafter in this Chapter); hereinafter in this paragraph and the following paragraph referred to as a "reassessment or similar decision") has been made for the consumption tax relating to a final return, etc., and the amount set forth in Article 45, paragraph (1), item (v) has increased due to that reassessment or similar decision, the district director refunds to the person who submitted that final return, etc. the amount of consumption tax equivalent to the amount of that increased portion.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、前項の更正等の日の翌日以後一月を経過した日（当該更正等が更正の請求に基づく更正（同法第二十四条又は第二十六条の規定による更正をいう。以下この章において同じ。）である場合及び更正の請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決である場合には、その更正の請求の日の翌日以後三月を経過した日と当該更正等の日の翌日以後一月を経過した日とのいずれか早い日）からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
<sup>art-54/par-2 · https://japanlaw.org/en/consumption-tax-act/art-54/par-2 · https://japanlaw.org/l/363AC0000000108/art-54/par-2</sup>
Where interest on refund is calculated for a refund under the provisions of the preceding paragraph, the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day on which one month has elapsed from the day following the date of the reassessment or similar decision referred to in the preceding paragraph (or, where that reassessment or similar decision is a reassessment based on a request for reassessment (meaning a reassessment under Article 24 or Article 26 of that Act; the same applies hereinafter in this Chapter), or is a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on a request for reassessment, the earlier of the day on which three months have elapsed from the day following the date of that request for reassessment and the day on which one month has elapsed from the day following the date of that reassessment or similar decision) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable).
<sup>machine translation, not official</sup>

**第三項**  第一項の規定による還付金を同項の確定申告書等に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除するものとする。
<sup>art-54/par-3 · https://japanlaw.org/en/consumption-tax-act/art-54/par-3 · https://japanlaw.org/l/363AC0000000108/art-54/par-3</sup>
Where appropriation of a refund under the provisions of paragraph (1) is made to unpaid consumption tax for the taxable period relating to the final return, etc. referred to in that paragraph, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be exempted with respect to the portion of consumption tax so appropriated.
<sup>machine translation, not official</sup>

**第四項**  前二項に定めるもののほか、第一項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他同項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-54/par-4 · https://japanlaw.org/en/consumption-tax-act/art-54/par-4 · https://japanlaw.org/l/363AC0000000108/art-54/par-4</sup>
Beyond what is provided for in the preceding two paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十五条（確定申告等に係る更正等又は決定による中間納付額の控除不足額の還付） — Refund of Shortfall in Deduction of Interim Payment by Reassessment or Similar Decision, or Determination, concerning Final Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-55 · https://japanlaw.org/en/consumption-tax-act/art-55 · https://japanlaw.org/l/363AC0000000108/art-55</sup>

**第一項**  中間申告書を提出した者のその中間申告書に係る課税期間の消費税につき国税通則法第二十五条（決定）の規定による決定があつた場合において、その決定に係る第四十五条第一項第七号に掲げる金額があるときは、税務署長は、その者に対し、当該金額に相当する中間納付額を還付する。
<sup>art-55/par-1 · https://japanlaw.org/en/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1</sup>
Where a determination under Article 25 (Determination) of the Act on General Rules for National Taxes has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and there is an amount set forth in Article 45, paragraph (1), item (vii) relating to that determination, the district director refunds the interim payment equivalent to that amount to that person.
<sup>machine translation, not official</sup>

**第二項**  中間申告書を提出した者のその中間申告書に係る課税期間の消費税につき更正（当該消費税についての処分等（更正の請求に対する処分又は国税通則法第二十五条の規定による決定をいう。）に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。以下この項及び第四項第二号において「更正等」という。）があつた場合において、その更正等により第四十五条第一項第七号に掲げる金額が増加したときは、税務署長は、その者に対し、その増加した部分の金額に相当する中間納付額を還付する。
<sup>art-55/par-2 · https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2</sup>
Where a reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition, etc. concerning that consumption tax (meaning a disposition on a request for reassessment or a determination under Article 25 of the Act on General Rules for National Taxes); hereinafter in this paragraph and paragraph (4), item (ii) referred to as a "reassessment or similar decision") has been made for the consumption tax for the taxable period relating to the interim return of a person who submitted that interim return, and the amount set forth in Article 45, paragraph (1), item (vii) has increased due to that reassessment or similar decision, the district director refunds the interim payment equivalent to the amount of that increased portion to that person.
<sup>machine translation, not official</sup>

**第三項**  税務署長は、前二項の規定による還付金の還付をする場合において、これらの規定に規定する中間申告書に係る中間納付額について納付された延滞税があるときは、その額のうち、これらの規定により還付される中間納付額に対応するものとして政令で定めるところにより計算した金額を併せて還付する。
<sup>art-55/par-3 · https://japanlaw.org/en/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3</sup>
In the case where the district director makes a refund pursuant to the provisions of the preceding two paragraphs, when any delinquent tax has been paid with regard to the interim payment related to an interim return as prescribed in these provisions, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the interim payment to be refunded under these provisions.
<sup>machine translation, not official</sup>

**第四項**  第一項又は第二項の規定による還付金について還付加算金を計算する場合には、その計算の基礎となる国税通則法第五十八条第一項（還付加算金）の期間は、第一項又は第二項の規定により還付すべき中間納付額の納付の日（その中間納付額がその納期限前に納付された場合には、その納期限）の翌日からその還付のための支払決定をする日又はその還付金につき充当をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日。第二号ロにおいて「充当日」という。）までの期間とする。ただし、次の各号に掲げる還付金の区分に応じ当該各号に定める日数は、当該期間に算入しない。
<sup>art-55/par-4 · https://japanlaw.org/en/consumption-tax-act/art-55/par-4 · https://japanlaw.org/l/363AC0000000108/art-55/par-4</sup>
Where interest on refund is calculated for a refund under the provisions of paragraph (1) or (2), the period under Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes that is the basis of the calculation is the period from the day following the day on which the interim payment to be refunded pursuant to the provisions of paragraph (1) or (2) was paid (or, where that interim payment was paid before its due date for payment, that due date for payment) until the day on which the decision to pay for that refund is made or the day on which appropriation is made of that refund (or, where there is a day before that day on which it became suitable to make the appropriation, that day on which it became suitable; referred to as the "date of Appropriation" in item (ii), (b)); provided, however, that the number of days specified in each of the following items, according to the category of refund listed in that item, is not to be included in that period:
<sup>machine translation, not official</sup>

  **一**  第一項の規定による還付金　同項に規定する課税期間の第四十五条第一項の規定による申告書の提出期限（その提出期限後にその中間納付額が納付された場合には、その納付の日）の翌日から第一項の決定の日までの日数
  <sup>art-55/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-1</sup>
  a refund under the provisions of paragraph (1): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (1) (or, where that interim payment was paid after that deadline for filing, the day of that payment) until the day of the determination referred to in paragraph (1);
  <sup>machine translation, not official</sup>

  **二**  第二項の規定による還付金　同項に規定する課税期間の第四十五条第一項の規定による申告書の提出期限（第四十六条第一項の規定による申告書にあつては、当該申告書に係る課税期間の末日の翌日から二月を経過する日とし、当該提出期限又は当該課税期間の末日の翌日から二月を経過する日後にその中間納付額が納付された場合には、その納付の日とする。）の翌日から次に掲げる日のうちいずれか早い日までの日数
  <sup>art-55/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2</sup>
  a refund under the provisions of paragraph (2): the number of days from the day following the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period prescribed in paragraph (2) (for a return under the provisions of Article 46, paragraph (1), the day on which two months have elapsed from the day following the last day of the taxable period relating to that return, and, where that interim payment was paid after that deadline for filing or after the day on which two months have elapsed from the day following the last day of that taxable period, the day of that payment) until the earlier of the following days:
  <sup>machine translation, not official</sup>

    **イ**  第二項の更正等の日の翌日以後一月を経過する日（当該更正等が次に掲げるものである場合には、それぞれ次に定める日）
    <sup>art-55/par-4/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1</sup>
    the day on which one month has elapsed from the day following the date of the reassessment or similar decision set forth in paragraph (2) (in the case where the reassessment or similar decision is any of the following, the day specified in the following for each);
    <sup>machine translation, not official</sup>

      **（１）**  更正の請求に基づく更正（当該請求に対する処分に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含む。（１）において同じ。）　当該請求の日の翌日以後三月を経過する日と当該請求に基づく更正の日の翌日以後一月を経過する日とのいずれか早い日
      <sup>art-55/par-4/item-2/sub-1/sub2-1 · https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-2/sub-1/sub2-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1/sub2-1</sup>
      a reassessment based on a request for reassessment (including a decision or determination on an appeal, or a judgment on a lawsuit, against a disposition on the request; the same applies in (1)): the earlier of the day on which three months have elapsed from the day following the date of the request and the day on which one month has elapsed from the day following the date of the reassessment based on the request;
      <sup>machine translation, not official</sup>

      **（２）**  国税通則法第二十五条の規定による決定に係る更正（当該決定に係る不服申立て又は訴えについての決定若しくは裁決又は判決を含み、更正の請求に基づく更正及び第二項に規定する課税期間の課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき行われた更正を除く。）　当該決定の日
      <sup>art-55/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-2/sub-1/sub2-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-1/sub2-2</sup>
      a reassessment relating to a determination under Article 25 of the Act on General Rules for National Taxes (including a decision or determination on an appeal, or a judgment on a lawsuit, relating to that determination, but excluding a reassessment based on a request for reassessment and a reassessment made on the ground that economic results produced by an invalid act included in the facts that formed the basis of the calculation of the amount of consideration for taxable transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1)) for the taxable period prescribed in paragraph (2) were lost due to the invalidity of that act, that a voidable act included in those facts was rescinded, or any other ground similar to these as specified by Cabinet Order): the day of that determination.
      <sup>machine translation, not official</sup>

    **ロ**  その還付のための支払決定をする日又はその還付金に係る充当日
    <sup>art-55/par-4/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-2/sub-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2/sub-2</sup>
    the day on which the decision to pay for that refund is made or the date of Appropriation for that refund.
    <sup>machine translation, not official</sup>

**第五項**  第一項又は第二項の規定による還付金をその額の計算の基礎とされた中間納付額に係る課税期間の消費税で未納のものに充当する場合には、その還付金の額のうちその充当する金額については、還付加算金を付さないものとし、その充当される部分の消費税については、延滞税及び利子税を免除する。
<sup>art-55/par-5 · https://japanlaw.org/en/consumption-tax-act/art-55/par-5 · https://japanlaw.org/l/363AC0000000108/art-55/par-5</sup>
Where appropriation of a refund under the provisions of paragraph (1) or (2) is made to unpaid consumption tax for the taxable period relating to the interim payment that was the basis of the calculation of its amount, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are exempted with respect to the portion of consumption tax so appropriated.
<sup>machine translation, not official</sup>

**第六項**  第三項の規定による還付金については、還付加算金は、付さない。
<sup>art-55/par-6 · https://japanlaw.org/en/consumption-tax-act/art-55/par-6 · https://japanlaw.org/l/363AC0000000108/art-55/par-6</sup>
Interest on refund is not added to a refund pursuant to the provisions of paragraph (3).
<sup>machine translation, not official</sup>

**第七項**  前三項に定めるもののほか、第一項又は第二項の規定による還付金（これに係る還付加算金を含む。）につき充当をする場合の方法その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。
<sup>art-55/par-7 · https://japanlaw.org/en/consumption-tax-act/art-55/par-7 · https://japanlaw.org/l/363AC0000000108/art-55/par-7</sup>
Beyond what is provided for in the preceding three paragraphs, methods for appropriation of a refund (including interest on refund related thereto) pursuant to the provisions of paragraph (1) or paragraph (2), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十六条（前課税期間の消費税額等の更正等に伴う更正の請求の特例） — Special Provisions on Requests for Reassessment Accompanying a Reassessment or Similar Decision of the Consumption Tax Amount, etc. for a Preceding Taxable Period
<sup>caption: machine translation, not official</sup>
<sup>art-56 · https://japanlaw.org/en/consumption-tax-act/art-56 · https://japanlaw.org/l/363AC0000000108/art-56</sup>

**第一項**  確定申告書等に記載すべき第四十五条第一項第一号から第七号までに掲げる金額につき、修正申告書を提出し、又は更正若しくは決定（国税通則法第二十五条（決定）の規定による決定をいう。以下この条において同じ。）を受けた者は、その修正申告書の提出又は更正若しくは決定に伴い次の各号に掲げる場合に該当することとなるときは、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき更正の請求をすることができる。この場合においては、同法第二十三条第三項（更正の請求）に規定する更正請求書には、同項に規定する事項のほか、その修正申告書を提出した日又はその更正若しくは決定の通知を受けた日を記載しなければならない。
<sup>art-56/par-1 · https://japanlaw.org/en/consumption-tax-act/art-56/par-1 · https://japanlaw.org/l/363AC0000000108/art-56/par-1</sup>
A person who has submitted an amended return, or has received a reassessment or determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes; the same applies hereinafter in this Article), with respect to the amounts set forth in Article 45, paragraph (1), items (i) through (vii) that are to be stated in a final return, etc. may, where, in consequence of the submission of that amended return or that reassessment or determination, the person comes to fall under a case set forth in any of the following items, make a request for reassessment to the district director with respect to the amount prescribed in the relevant item, only within two months from the day following the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination. In this case, the written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) of that Act must state, in addition to the matters prescribed in that paragraph, the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination.
<sup>machine translation, not official</sup>

  **一**  その修正申告書又は更正若しくは決定に係る課税期間後の各課税期間で決定を受けた課税期間に係る第四十五条第一項第四号又は第六号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。次項において同じ。）が過大となる場合
  <sup>art-56/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-56/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-56/par-1/item-1</sup>
  where the amount set forth in Article 45, paragraph (1), item (iv) or (vi) (where an amended return was submitted or a reassessment was made with respect to that amount, the amount after that filing or reassessment; the same applies in the following paragraph) for a taxable period for which a determination was received, among the taxable periods after the taxable period relating to that amended return or reassessment or determination, becomes excessive;
  <sup>machine translation, not official</sup>

  **二**  その修正申告書又は更正若しくは決定に係る課税期間後の各課税期間で決定を受けた課税期間に係る第四十五条第一項第七号に掲げる金額（当該金額につき修正申告書の提出又は更正があつた場合には、その申告又は更正後の金額。次項において同じ。）が過少となる場合
  <sup>art-56/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-56/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-56/par-1/item-2</sup>
  where the amount set forth in Article 45, paragraph (1), item (vii) (where an amended return was submitted or a reassessment was made with respect to that amount, the amount after that filing or reassessment; the same applies in the following paragraph) for a taxable period for which a determination was received, among the taxable periods after the taxable period relating to that amended return or reassessment or determination, becomes insufficient.
  <sup>machine translation, not official</sup>

**第二項**  第四十七条第一項の規定による申告書に記載すべき同項第一号又は第二号に掲げる金額につき、修正申告書を提出し、若しくは更正若しくは決定を受けた者又は同条第二項に規定する課税貨物に係る消費税につき国税通則法第三十二条第一項（賦課決定）に規定する決定（以下この項において「賦課決定」という。）若しくは同条第二項に規定する変更する決定（以下この項において「変更決定」という。）を受けた者は、その修正申告書の提出若しくは更正若しくは決定又は賦課決定若しくは変更決定に伴い次の各号に掲げる場合に該当することとなるときは、その修正申告書を提出した日又はその更正若しくは決定若しくは賦課決定若しくは変更決定（以下この項において「更正決定等」という。）の通知を受けた日の翌日から二月以内に限り、税務署長に対し、当該各号に規定する金額につき更正の請求をすることができる。この場合においては、同法第二十三条第三項に規定する更正請求書には、同項に規定する事項のほか、その修正申告書を提出した日又はその更正決定等の通知を受けた日を記載しなければならない。
<sup>art-56/par-2 · https://japanlaw.org/en/consumption-tax-act/art-56/par-2 · https://japanlaw.org/l/363AC0000000108/art-56/par-2</sup>
A person who has submitted an amended return, or has received a reassessment or determination, with respect to the amount set forth in item (i) or (ii) of Article 47, paragraph (1) that is to be stated in a return under that paragraph, or a person who has received, for the consumption tax on taxable goods prescribed in Article 47, paragraph (2), a determination prescribed in Article 32, paragraph (1) (Assessment and Determination) of the Act on General Rules for National Taxes (hereinafter in this paragraph referred to as an "assessment and determination") or a determination to change prescribed in paragraph (2) of that Article (hereinafter in this paragraph referred to as a "change determination"), may, where, in consequence of the submission of that amended return, that reassessment or determination, or that assessment and determination or change determination, the person comes to fall under a case set forth in any of the following items, make a request for reassessment to the district director with respect to the amount prescribed in the relevant item, only within two months from the day following the day on which the person submitted that amended return or the day on which the person received notice of that reassessment or determination or assessment and determination or change determination (hereinafter in this paragraph referred to as a "reassessment, determination, etc."). In this case, the written request for reassessment prescribed in Article 23, paragraph (3) of that Act must state, in addition to the matters prescribed in that paragraph, the day on which the person submitted that amended return or the day on which the person received notice of that reassessment, determination, etc.
<sup>machine translation, not official</sup>

  **一**  その修正申告書又は更正決定等に係る課税期間で決定を受けた課税期間に係る第四十五条第一項第四号又は第六号に掲げる金額が過大となる場合
  <sup>art-56/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act/art-56/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-56/par-2/item-1</sup>
  where the amount set forth in Article 45, paragraph (1), item (iv) or (vi) for a taxable period for which a determination was received, among the taxable periods relating to that amended return or reassessment, determination, etc., becomes excessive;
  <sup>machine translation, not official</sup>

  **二**  その修正申告書又は更正決定等に係る課税期間で決定を受けた課税期間に係る第四十五条第一項第七号に掲げる金額が過少となる場合
  <sup>art-56/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/art-56/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-56/par-2/item-2</sup>
  where the amount set forth in Article 45, paragraph (1), item (vii) for a taxable period for which a determination was received, among the taxable periods relating to that amended return or reassessment, determination, etc., becomes insufficient.
  <sup>machine translation, not official</sup>

---

## Cites
- art-42/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-42/par-1: 第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- art-42/par-1: 第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- art-42/par-1: 第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- art-42/par-1: 第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- art-42/par-1: 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-42/par-1: 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-42/par-1: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8
- art-42/par-1: この項 → 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-42/par-1: 次項 → 消費税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2
- art-42/par-1: 第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1
- art-42/par-1/item-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-42/par-1/item-1: この条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 · https://japanlaw.org/l/363AC0000000108/art-42
- art-42/par-1/item-1: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-42/par-1/item-1: 次項第一号 → 消費税法 第四十二条第二項第一号 (Article 42, paragraph (2), item (i)), art-42/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-2/item-1
- art-42/par-1/item-1/sub-1: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-10/par-2 · https://japanlaw.org/l/337AC0000000066/art-10/par-2
- art-42/par-1/item-2: 前号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1
- art-42/par-2: 前項 → 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-42/par-2: この項 → 消費税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2
- art-42/par-2: 同項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1
- art-42/par-2/item-1: この号 → 消費税法 第四十二条第二項第一号 (Article 42, paragraph (2), item (i)), art-42/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-2/item-1
- art-42/par-2/item-1: 第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-42/par-2/item-1: この項 → 消費税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2
- art-42/par-2/item-1: 次項 → 消費税法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/consumption-tax-act/art-42/par-3 · https://japanlaw.org/l/363AC0000000108/art-42/par-3
- art-42/par-3: 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-42/par-3: 同項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1
- art-42/par-4: この項 → 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-42/par-4: 第一号 → 消費税法 第四十二条第四項第一号 (Article 42, paragraph (4), item (i)), art-42/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-4/item-1
- art-42/par-4: 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-42/par-4/item-1: 第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-42/par-4/item-2: 前号 → 消費税法 第四十二条第四項第一号 (Article 42, paragraph (4), item (i)), art-42/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-4/item-1
- art-42/par-5: 第二項 → 消費税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2
- art-42/par-5: 第三項 → 消費税法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/consumption-tax-act/art-42/par-3 · https://japanlaw.org/l/363AC0000000108/art-42/par-3
- art-42/par-5: 前項 → 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-42/par-5: 前項 → 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-42/par-5: 同項第一号 → 消費税法 第四十二条第二項第一号 (Article 42, paragraph (2), item (i)), art-42/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-2/item-1
- art-42/par-5: 同項第二号 → 消費税法 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2/item-2
- art-42/par-6: この項 → 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-42/par-6: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8
- art-42/par-6: 第十項 → 消費税法 第四十二条第十項 (Article 42, paragraph (10)), art-42/par-10 — https://japanlaw.org/en/consumption-tax-act/art-42/par-10 · https://japanlaw.org/l/363AC0000000108/art-42/par-10
- art-42/par-6: 第十一項 → 消費税法 第四十二条第十一項 (Article 42, paragraph (11)), art-42/par-11 — https://japanlaw.org/en/consumption-tax-act/art-42/par-11 · https://japanlaw.org/l/363AC0000000108/art-42/par-11
- art-42/par-6: 第一号 → 消費税法 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-1
- art-42/par-6: 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-42/par-6: 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-42/par-6/item-1: 第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-42/par-6/item-2: 前号 → 消費税法 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-1
- art-42/par-7: 第二項 → 消費税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2
- art-42/par-7: 第三項 → 消費税法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/consumption-tax-act/art-42/par-3 · https://japanlaw.org/l/363AC0000000108/art-42/par-3
- art-42/par-7: 前項 → 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-42/par-7: 前項 → 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-42/par-7: 同項第一号 → 消費税法 第四十二条第二項第一号 (Article 42, paragraph (2), item (i)), art-42/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-2/item-1
- art-42/par-7: 同項第二号 → 消費税法 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2/item-2
- art-42/par-8: 第六項第一号 → 消費税法 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-1
- art-42/par-8: 同項 → 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-42/par-8: この項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8
- art-42/par-8: 第十一項 → 消費税法 第四十二条第十一項 (Article 42, paragraph (11)), art-42/par-11 — https://japanlaw.org/en/consumption-tax-act/art-42/par-11 · https://japanlaw.org/l/363AC0000000108/art-42/par-11
- art-42/par-9: 前項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8
- art-42/par-10: 前項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/consumption-tax-act/art-42/par-9 · https://japanlaw.org/l/363AC0000000108/art-42/par-9
- art-42/par-10: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8
- art-42/par-11: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8
- art-42/par-11: 第九項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/en/consumption-tax-act/art-42/par-9 · https://japanlaw.org/l/363AC0000000108/art-42/par-9
- art-42/par-12: 第一項から第七項まで → 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-42/par-12: 第一項から第七項まで → 消費税法 第四十二条第二項 (Article 42, paragraph (2)), art-42/par-2 — https://japanlaw.org/en/consumption-tax-act/art-42/par-2 · https://japanlaw.org/l/363AC0000000108/art-42/par-2
- art-42/par-12: 第一項から第七項まで → 消費税法 第四十二条第三項 (Article 42, paragraph (3)), art-42/par-3 — https://japanlaw.org/en/consumption-tax-act/art-42/par-3 · https://japanlaw.org/l/363AC0000000108/art-42/par-3
- art-42/par-12: 第一項から第七項まで → 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-42/par-12: 第一項から第七項まで → 消費税法 第四十二条第五項 (Article 42, paragraph (5)), art-42/par-5 — https://japanlaw.org/en/consumption-tax-act/art-42/par-5 · https://japanlaw.org/l/363AC0000000108/art-42/par-5
- art-42/par-12: 第一項から第七項まで → 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-42/par-12: 第一項から第七項まで → 消費税法 第四十二条第七項 (Article 42, paragraph (7)), art-42/par-7 — https://japanlaw.org/en/consumption-tax-act/art-42/par-7 · https://japanlaw.org/l/363AC0000000108/art-42/par-7
- art-42-2/par-1: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-42-2/par-1: 前条第一項 → 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-42-2/par-1: 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-42-2/par-1: 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-42-2/par-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-43/par-1: 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-43/par-1: 同条第四項 → 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-43/par-1: 同条第六項 → 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-43/par-1: この項 → 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-43/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-43/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-43/par-1: 第四十五条第一項第二号から第四号まで → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-43/par-1: 第四十五条第一項第二号から第四号まで → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- art-43/par-1: 第四十五条第一項第二号から第四号まで → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-43/par-1/item-1: 次号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2
- art-43/par-1/item-3: 前号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2
- art-43/par-1/item-3: 第四十五条第一項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- art-43/par-1/item-4: 第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2
- art-43/par-1/item-4: 前号 → 消費税法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-3
- art-43/par-1/item-5: 前各号 → 消費税法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-1
- art-43/par-1/item-5: 前各号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2
- art-43/par-1/item-5: 前各号 → 消費税法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-3
- art-43/par-1/item-5: 前各号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-43/par-2: 前項 → 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-43/par-2: 同項第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2
- art-43/par-2: 同項第三号 → 消費税法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-3
- art-43/par-2: 第十六条第三項 → 消費税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/consumption-tax-act/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/art-16/par-3
- art-43/par-2: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-43/par-2: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- art-43/par-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-43/par-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-43/par-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-43/par-2: 第十七条第四項 → 消費税法 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/en/consumption-tax-act/art-17/par-4 · https://japanlaw.org/l/363AC0000000108/art-17/par-4
- art-43/par-2: 第十八条第二項 → 消費税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/consumption-tax-act/art-18/par-2 · https://japanlaw.org/l/363AC0000000108/art-18/par-2
- art-43/par-3: 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-43/par-3: 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-43/par-3: 第四十五条第五項 → 消費税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-5
- art-43/par-3: 第五十七条の四第二項 → 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-43/par-3: 第五十七条の四第六項 → 消費税法 第五十七条の四第六項 (Article 57-4, paragraph (6)), art-57-4/par-6 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-6
- art-43/par-3: 第一項第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2
- art-43/par-4: 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-43/par-4: 第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-44/par-1: 第四十二条第十一項 → 消費税法 第四十二条第十一項 (Article 42, paragraph (11)), art-42/par-11 — https://japanlaw.org/en/consumption-tax-act/art-42/par-11 · https://japanlaw.org/l/363AC0000000108/art-42/par-11
- art-44/par-1: 同条第一項 → 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-44/par-1: 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-44/par-1: 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-45/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-45/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-45/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-45/par-1: 第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-45/par-1/item-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-45/par-1/item-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-45/par-1/item-1: 次号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-45/par-1/item-3: 前号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-45/par-1/item-3/sub-1: 第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- art-45/par-1/item-3/sub-2: 第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-45/par-1/item-3/sub-3: 第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1
- art-45/par-1/item-3/sub-4: 第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
- art-45/par-1/item-4: 第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-45/par-1/item-4: 前号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- art-45/par-1/item-5: 第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-45/par-1/item-5: 第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- art-45/par-1/item-6: 第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-45/par-1/item-7: 第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-45/par-1/item-8: 前各号 → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-1
- art-45/par-1/item-8: 前各号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-45/par-1/item-8: 前各号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- art-45/par-1/item-8: 前各号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-45/par-1/item-8: 前各号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5
- art-45/par-1/item-8: 前各号 → 消費税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-6
- art-45/par-1/item-8: 前各号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-45/par-2: 前項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-45/par-3: 第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-45/par-4: 第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-45/par-5: 第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-45/par-5: 第五十七条の四第六項 → 消費税法 第五十七条の四第六項 (Article 57-4, paragraph (6)), art-57-4/par-6 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-6
- art-45/par-5: 第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-45/par-5: 同条第一項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-5
- art-45/par-5: 第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1
- art-45/par-5: 第十七条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1
- art-45/par-5: 第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2
- art-45/par-5: 第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1
- art-45/par-6: 第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-45-2/par-1: 前条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-45-2/par-1: この項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1
- art-45-2/par-1: 第四項 → 消費税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-4
- art-45-2/par-1: 法人税法第七十五条の二第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1
- art-45-2/par-1: 同法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- art-45-2/par-1: 第六十条第八項 → 消費税法 第六十条第八項 (Article 60, paragraph (8)), art-60/par-8 — https://japanlaw.org/en/consumption-tax-act/art-60/par-8 · https://japanlaw.org/l/363AC0000000108/art-60/par-8
- art-45-2/par-1: 同法第二条第十二号の七の二 → 法人税法 第二条第一項第十二号の七の二 (Article 2, paragraph (1), item (xii-7-2)), art-2/par-1/item-12-7-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-2
- art-45-2/par-1: 同法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-45-2/par-1: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-45-2/par-1: 第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2
- art-45-2/par-1: 同法第七十五条の二第九項 → 法人税法 第七十五条の二第九項 (Article 75-2, paragraph (9)), art-75-2/par-9 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-9 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-9
- art-45-2/par-2: 前項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1
- art-45-2/par-3: 前項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-2
- art-45-2/par-3: 第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1
- art-45-2/par-4: 第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1
- art-45-2/par-5: 第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1
- art-45-2/par-5: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
- art-45-2/par-6: 第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1
- art-45-2/par-6: 第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7
- art-46/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-46/par-1: 第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5
- art-46/par-1: 第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-46/par-1: 同項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-46/par-1: 第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1
- art-46/par-1: 第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1
- art-46/par-2: 前項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-46/par-3: 第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-46-2/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-46-2/par-1: 第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 · https://japanlaw.org/l/363AC0000000108/art-42
- art-46-2/par-1: 第四十三条 → 消費税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/consumption-tax-act/art-43 · https://japanlaw.org/l/363AC0000000108/art-43
- art-46-2/par-1: 第四十五条 → 消費税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/consumption-tax-act/art-45 · https://japanlaw.org/l/363AC0000000108/art-45
- art-46-2/par-1: 前条 → 消費税法 第四十六条 (Article 46), art-46 — https://japanlaw.org/en/consumption-tax-act/art-46 · https://japanlaw.org/l/363AC0000000108/art-46
- art-46-2/par-1: 国税通則法第十八条 → 国税通則法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/national-tax-general-rules-act/art-18 · https://japanlaw.org/l/337AC0000000066/art-18
- art-46-2/par-1: 第十九条 → 国税通則法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/national-tax-general-rules-act/art-19 · https://japanlaw.org/l/337AC0000000066/art-19
- art-46-2/par-1: 同条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- art-46-2/par-1: 第五十六条 → 消費税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/consumption-tax-act/art-56 · https://japanlaw.org/l/363AC0000000108/art-56
- art-46-2/par-1: この項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-1
- art-46-2/par-1: 第三項 → 消費税法 第四十六条の二第三項 (Article 46-2, paragraph (3)), art-46-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-3
- art-46-2/par-1: 次条第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- art-46-2/par-1: 国税通則法第十八条第三項 → 国税通則法 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-3 · https://japanlaw.org/l/337AC0000000066/art-18/par-3
- art-46-2/par-1: 第十九条第四項 → 国税通則法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-19/par-4 · https://japanlaw.org/l/337AC0000000066/art-19/par-4
- art-46-2/par-1: 第四項 → 消費税法 第四十六条の二第四項 (Article 46-2, paragraph (4)), art-46-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-4
- art-46-2/par-1: 第六項 → 消費税法 第四十六条の三第六項 (Article 46-3, paragraph (6)), art-46-3/par-6 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-6 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-6
- art-46-2/par-2: 前項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-1
- art-46-2/par-2/item-1: 法人税法第二条第四号 → 法人税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-4
- art-46-2/par-2/item-2: 保険業法（平成七年法律第百五号）第二条第五項 → e-Gov law 407AC0000000105, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-46-2/par-2/item-3: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-46-2/par-2/item-3: 第一号 → 消費税法 第四十六条の二第二項第一号 (Article 46-2, paragraph (2), item (i)), art-46-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2/item-1
- art-46-2/par-2/item-4: 資産の流動化に関する法律（平成十年法律第百五号）第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-46-2/par-2/item-4: 第一号 → 消費税法 第四十六条の二第二項第一号 (Article 46-2, paragraph (2), item (i)), art-46-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-2/item-1
- art-46-2/par-3: 第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-1
- art-46-2/par-4: 第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-1
- art-46-2/par-5: 第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-1
- art-46-2/par-5: 国税通則法第百二十四条 → 国税通則法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/national-tax-general-rules-act/art-124 · https://japanlaw.org/l/337AC0000000066/art-124
- art-46-2/par-5: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 · https://japanlaw.org/l/425AC0000000027/art-2/par-16
- art-46-3/par-1: 前条第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-1
- art-46-3/par-1: 同条 → 消費税法 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/en/consumption-tax-act/art-46-2 · https://japanlaw.org/l/363AC0000000108/art-46-2
- art-46-3/par-2: 前項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- art-46-3/par-2: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-46-3/par-2: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-46-3/par-3: 前項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-2
- art-46-3/par-4: 第二項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-2
- art-46-3/par-5: 第二項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-2
- art-46-3/par-5: 第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- art-46-3/par-6: 第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- art-46-3/par-7: 前項 → 消費税法 第四十六条の三第六項 (Article 46-3, paragraph (6)), art-46-3/par-6 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-6 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-6
- art-46-3/par-8: 第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- art-46-3/par-8: 前条第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-1
- art-47/par-1: 関税法第六条の二第一項第一号 → e-Gov law 329AC0000000061, 第六条の二第一項第一号 (Article 6-2, paragraph (1), item (i)), art-6-2/par-1/item-1 — not held in this collection
- art-47/par-1/item-1: 次号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-47/par-1/item-3: 前二号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1
- art-47/par-1/item-3: 前二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-47/par-2: 関税法第六条の二第一項第二号 → e-Gov law 329AC0000000061, 第六条の二第一項第二号 (Article 6-2, paragraph (1), item (ii)), art-6-2/par-1/item-2 — not held in this collection
- art-47/par-2: 前項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1
- art-47/par-3: 第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-47/par-3: 関税法第七条の二第二項 → e-Gov law 329AC0000000061, 第七条の二第二項 (Article 7-2, paragraph (2)), art-7-2/par-2 — not held in this collection
- art-48/par-1: 第四十二条第一項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1
- art-48/par-1: 第四項第一号 → 消費税法 第四十二条第四項第一号 (Article 42, paragraph (4), item (i)), art-42/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-4/item-1
- art-48/par-1: 第六項第一号 → 消費税法 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-1
- art-48/par-1: 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-48/par-1: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-49/par-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-49/par-1: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-49/par-1: 同項第六号 → 消費税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-6
- art-50/par-1: 第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-50/par-1: 同条第三項 → 消費税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3
- art-50/par-1: 同条第一項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-50/par-2: 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-51/par-1: 関税法第六条の二第一項第一号 → e-Gov law 329AC0000000061, 第六条の二第一項第一号 (Article 6-2, paragraph (1), item (i)), art-6-2/par-1/item-1 — not held in this collection
- art-51/par-1: 次項 → 消費税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/consumption-tax-act/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/art-51/par-2
- art-51/par-1: 第五十八条 → 消費税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/consumption-tax-act/art-58 · https://japanlaw.org/l/363AC0000000108/art-58
- art-51/par-1: 第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-51/par-1: 同項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-51/par-1: 前条第一項 → 消費税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1
- art-51/par-2: この項 → 消費税法 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/consumption-tax-act/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/art-51/par-2
- art-51/par-2: 第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-51/par-2: 前条第一項 → 消費税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1
- art-51/par-3: 関税法第七条の二第一項 → e-Gov law 329AC0000000061, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection
- art-51/par-3: この項 → 消費税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/consumption-tax-act/art-51/par-3 · https://japanlaw.org/l/363AC0000000108/art-51/par-3
- art-51/par-3: 第四十七条第一項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-51/par-3: 同項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-51/par-3: 前条第一項 → 消費税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1
- art-51/par-4: 関税法第七条の二第一項 → e-Gov law 329AC0000000061, 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — not held in this collection
- art-51/par-4: 第四十七条第一項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-51/par-4: 同項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-51/par-4: 前条第一項 → 消費税法 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/consumption-tax-act/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/art-50/par-1
- art-52/par-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-52/par-1: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-52/par-1: 第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5
- art-52/par-2: 前項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1
- art-52/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- art-52/par-2: 同法第五十七条第一項 → 国税通則法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-57/par-1 · https://japanlaw.org/l/337AC0000000066/art-57/par-1
- art-52/par-2/item-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-52/par-2/item-2: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-52/par-2/item-3: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-52/par-3: 第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1
- art-52/par-4: 前二項 → 消費税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/en/consumption-tax-act/art-52/par-2 · https://japanlaw.org/l/363AC0000000108/art-52/par-2
- art-52/par-4: 前二項 → 消費税法 第五十二条第三項 (Article 52, paragraph (3)), art-52/par-3 — https://japanlaw.org/en/consumption-tax-act/art-52/par-3 · https://japanlaw.org/l/363AC0000000108/art-52/par-3
- art-52/par-4: 第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1
- art-53/par-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-53/par-1: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-53/par-1: 第四十五条第一項第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-53/par-2: 前項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1
- art-53/par-3: 第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1
- art-53/par-3: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- art-53/par-3/item-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-53/par-3/item-2: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-53/par-4: 第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1
- art-53/par-5: 第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/consumption-tax-act/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-2
- art-53/par-6: 前三項 → 消費税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/consumption-tax-act/art-53/par-3 · https://japanlaw.org/l/363AC0000000108/art-53/par-3
- art-53/par-6: 前三項 → 消費税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/consumption-tax-act/art-53/par-4 · https://japanlaw.org/l/363AC0000000108/art-53/par-4
- art-53/par-6: 前三項 → 消費税法 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/consumption-tax-act/art-53/par-5 · https://japanlaw.org/l/363AC0000000108/art-53/par-5
- art-53/par-6: 第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1
- art-53/par-6: 第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/consumption-tax-act/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-2
- art-54/par-1: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-54/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-54/par-1: 同法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- art-54/par-1: この項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1
- art-54/par-1: 次項 → 消費税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/consumption-tax-act/art-54/par-2 · https://japanlaw.org/l/363AC0000000108/art-54/par-2
- art-54/par-1: 第四十五条第一項第五号 → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5
- art-54/par-2: 前項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1
- art-54/par-2: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- art-54/par-2: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-54/par-2: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-54/par-3: 第一項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1
- art-54/par-4: 前二項 → 消費税法 第五十四条第二項 (Article 54, paragraph (2)), art-54/par-2 — https://japanlaw.org/en/consumption-tax-act/art-54/par-2 · https://japanlaw.org/l/363AC0000000108/art-54/par-2
- art-54/par-4: 前二項 → 消費税法 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/en/consumption-tax-act/art-54/par-3 · https://japanlaw.org/l/363AC0000000108/art-54/par-3
- art-54/par-4: 第一項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/en/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1
- art-55/par-1: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-55/par-1: 第四十五条第一項第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-55/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-55/par-2: この項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-2: 第四項第二号 → 消費税法 第五十五条第四項第二号 (Article 55, paragraph (4), item (ii)), art-55/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2
- art-55/par-2: 第四十五条第一項第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-55/par-3: 前二項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-3: 前二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4: 第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-4: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4: 国税通則法第五十八条第一項 → 国税通則法 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-58/par-1 · https://japanlaw.org/l/337AC0000000066/art-58/par-1
- art-55/par-4: 第二号 → 消費税法 第五十五条第四項第二号 (Article 55, paragraph (4), item (ii)), art-55/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-4/item-2
- art-55/par-4/item-1: 第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-4/item-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-55/par-4/item-2: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4/item-2: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-55/par-4/item-2: 第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- art-55/par-4/item-2/sub-1: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4/item-2/sub-1/sub2-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-55/par-4/item-2/sub-1/sub2-2: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-4/item-2/sub-1/sub2-2: 第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1
- art-55/par-5: 第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-5: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-6: 第三項 → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3
- art-55/par-7: 前三項 → 消費税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/en/consumption-tax-act/art-55/par-4 · https://japanlaw.org/l/363AC0000000108/art-55/par-4
- art-55/par-7: 前三項 → 消費税法 第五十五条第五項 (Article 55, paragraph (5)), art-55/par-5 — https://japanlaw.org/en/consumption-tax-act/art-55/par-5 · https://japanlaw.org/l/363AC0000000108/art-55/par-5
- art-55/par-7: 前三項 → 消費税法 第五十五条第六項 (Article 55, paragraph (6)), art-55/par-6 — https://japanlaw.org/en/consumption-tax-act/art-55/par-6 · https://japanlaw.org/l/363AC0000000108/art-55/par-6
- art-55/par-7: 第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/consumption-tax-act/art-55/par-1 · https://japanlaw.org/l/363AC0000000108/art-55/par-1
- art-55/par-7: 第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-55/par-7: 第一項から第三項まで → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3
- art-56/par-1: 第四十五条第一項第一号から第七号まで → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-1
- art-56/par-1: 第四十五条第一項第一号から第七号まで → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-56/par-1: 第四十五条第一項第一号から第七号まで → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- art-56/par-1: 第四十五条第一項第一号から第七号まで → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-56/par-1: 第四十五条第一項第一号から第七号まで → 消費税法 第四十五条第一項第五号 (Article 45, paragraph (1), item (v)), art-45/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-5
- art-56/par-1: 第四十五条第一項第一号から第七号まで → 消費税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-6
- art-56/par-1: 第四十五条第一項第一号から第七号まで → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-56/par-1: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-56/par-1: この条 → 消費税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/consumption-tax-act/art-56 · https://japanlaw.org/l/363AC0000000108/art-56
- art-56/par-1: 同法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-56/par-1/item-1: 第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-56/par-1/item-1: 第六号 → 消費税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-6
- art-56/par-1/item-1: 次項 → 消費税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/consumption-tax-act/art-56/par-2 · https://japanlaw.org/l/363AC0000000108/art-56/par-2
- art-56/par-1/item-2: 第四十五条第一項第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7
- art-56/par-1/item-2: 次項 → 消費税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/consumption-tax-act/art-56/par-2 · https://japanlaw.org/l/363AC0000000108/art-56/par-2
- art-56/par-2: 第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-56/par-2: 同項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1
- art-56/par-2: 第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-2
- art-56/par-2: 同条第二項 → 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-56/par-2: 国税通則法第三十二条第一項 → 国税通則法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-1 · https://japanlaw.org/l/337AC0000000066/art-32/par-1
- art-56/par-2: この項 → 消費税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/consumption-tax-act/art-56/par-2 · https://japanlaw.org/l/363AC0000000108/art-56/par-2
- art-56/par-2: 同条第二項 → 国税通則法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-32/par-2 · https://japanlaw.org/l/337AC0000000066/art-32/par-2
- art-56/par-2: 同法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-56/par-2/item-1: 第四十五条第一項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-56/par-2/item-1: 第六号 → 消費税法 第四十五条第一項第六号 (Article 45, paragraph (1), item (vi)), art-45/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-6
- art-56/par-2/item-2: 第四十五条第一項第七号 → 消費税法 第四十五条第一項第七号 (Article 45, paragraph (1), item (vii)), art-45/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-7 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-7

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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-20261013T073630-014, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-015, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-016, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-017, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-018, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-019, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, 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