# 消費税法 / Consumption Tax Act — 第四十五条 (Supplementary Provisions, Article 45) - 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: 第四十五条 (Supplementary Provisions, Article 45)（五年施行日前に登録国外事業者であった者に関する経過措置） — address `suppl-4281-15/art-45` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十五条（五年施行日前に登録国外事業者であった者に関する経過措置） — Transitional Measures Concerning Persons Who Were Registered Foreign Business Operators Before the 2023 Effective Date caption: machine translation, not official suppl-4281-15/art-45 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45 **第一項** 前条の規定にかかわらず、令和五年九月一日において登録国外事業者（所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者をいう。次項及び第四項において同じ。）である者であって、二十七年改正法附則第三十九条第十一項の規定による届出書を提出していない者は、五年施行日において新消費税法第五十七条の二第一項の登録を受けたものとみなして、この附則及び新消費税法の規定を適用する。この場合において、その納税地を所轄する税務署長は、適格請求書発行事業者登録簿（同条第四項に規定する適格請求書発行事業者登録簿をいう。次項において同じ。）に氏名又は名称、同条第四項の登録番号（第三項において「新登録番号」という。）その他の政令で定める事項を登載するものとする。 suppl-4281-15/art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1 Notwithstanding the provisions of the preceding Article, a person who is a registered foreign business operator (meaning a registered foreign business operator prescribed in the proviso to Article 38, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "2015 Amendment Act" through Article 51-3 of the Supplementary Provisions); the same applies in paragraphs (2) and (4)) on September 1, 2023 and who has not submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act is deemed to have received registration under Article 57-2, paragraph (1) of the New Consumption Tax Act on the 2023 Effective Date, and these Supplementary Provisions and the provisions of the New Consumption Tax Act apply. In this case, the district director having jurisdiction over that person's place for tax payment is to enter, in the register of qualified invoice issuers (meaning the register of qualified invoice issuers prescribed in paragraph (4) of that Article; the same applies in the following paragraph), that person's name or title, the registration number under paragraph (4) of that Article (referred to as the "new registration number" in paragraph (3)) and other matters specified by Cabinet Order. machine translation, not official **第二項** 税務署長は、前項の規定の適用を受ける登録国外事業者に対し、書面によりその旨を通知する。この場合において、税務署長は、政令で定めるところにより、適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。 suppl-4281-15/art-45/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-2 The district director is to notify in writing a registered foreign business operator to which the provisions of the preceding paragraph apply to that effect. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as specified by Cabinet Order. machine translation, not official **第三項** 第一項の規定により適格請求書発行事業者（新消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいう。附則第五十一条の二及び第五十一条の三において同じ。）となった事業者が、新消費税法第五十七条の四第一項から第三項までの規定により交付する同条第一項の適格請求書、同条第二項の適格簡易請求書若しくは同条第三項の適格返還請求書に新登録番号を記載することにつき困難な事情があるとき、又は同条第五項の規定により提供する同項の電磁的記録に新登録番号を記録することにつき困難な事情があるときは、五年施行日から令和六年三月三十一日までの間に交付するこれらの書類に記載する新登録番号又は提供する当該電磁的記録に記録する新登録番号に代えて、第十八条の規定（同条中二十七年改正法附則第三十五条の改正規定、二十七年改正法附則第三十六条第一項の改正規定及び二十七年改正法附則第三十八条から第四十条までの改正規定に限る。）による改正前の二十七年改正法附則第三十九条第四項の登録番号を記載し、又は記録することができる。 suppl-4281-15/art-45/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-3 Where a business operator that has become a qualified invoice issuer (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the New Consumption Tax Act; the same applies in Articles 51-2 and 51-3 of the Supplementary Provisions) pursuant to the provisions of paragraph (1) has difficulty in stating the new registration number in the qualified invoice under paragraph (1) of Article 57-4 of the New Consumption Tax Act, the qualified simplified invoice under paragraph (2) of that Article or the qualified return invoice under paragraph (3) of that Article, which it issues pursuant to paragraphs (1) through (3) of that Article, or has difficulty in recording the new registration number in the electronic or magnetic record under paragraph (5) of that Article that it provides pursuant to paragraph (5) of that Article, it may, in lieu of the new registration number to be stated in those documents issued, or the new registration number to be recorded in that electronic or magnetic record provided, during the period from the 2023 Effective Date to March 31, 2024, state or record the registration number under Article 39, paragraph (4) of the Supplementary Provisions of the 2015 Amendment Act before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article). machine translation, not official **第四項** 第一項の規定の適用を受ける登録国外事業者が、五年施行日の前日までに二十七年改正法附則第三十九条第十一項の規定による届出書をその納税地を所轄する税務署長を経由して国税庁長官へ提出したときは、五年施行日に新消費税法第五十七条の二第十項第一号の規定による届出書を当該税務署長に提出したものとみなす。 suppl-4281-15/art-45/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-4 Where a registered foreign business operator to which the provisions of paragraph (1) apply has, by the day before the 2023 Effective Date, submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act to the Commissioner of the National Tax Agency via the district director having jurisdiction over its place for tax payment, it is deemed to have submitted the written notification under Article 57-2, paragraph (10), item (i) of the New Consumption Tax Act to that district director on the 2023 Effective Date. machine translation, not official --- ## Cites - suppl-4281-15/art-45/par-1: 前条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4281-15/art-44 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44 - suppl-4281-15/art-45/par-1: 附則第五十一条の三 → 消費税法 附則第五十一条の三 (Supplementary Provisions, Article 51-3), suppl-4281-15/art-51-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3 - suppl-4281-15/art-45/par-1: 次項 → 消費税法 附則第四十五条第二項 (Supplementary Provisions, Article 45, paragraph (2)), suppl-4281-15/art-45/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-2 - suppl-4281-15/art-45/par-1: 第四項 → 消費税法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-4281-15/art-45/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-4 - suppl-4281-15/art-45/par-1: 新消費税法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1 - suppl-4281-15/art-45/par-1: 同条第四項 → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-4 - suppl-4281-15/art-45/par-1: 第三項 → 消費税法 附則第四十五条第三項 (Supplementary Provisions, Article 45, paragraph (3)), suppl-4281-15/art-45/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-3 - suppl-4281-15/art-45/par-2: 前項 → 消費税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4281-15/art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1 - suppl-4281-15/art-45/par-3: 第一項 → 消費税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4281-15/art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1 - suppl-4281-15/art-45/par-3: 新消費税法第二条第一項第七号の二 → 消費税法 第二条第一項第七号の二 (Article 2, paragraph (1), item (vii-2)), art-2/par-1/item-7-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-7-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-7-2 - suppl-4281-15/art-45/par-3: 附則第五十一条の二 → 消費税法 附則第五十一条の二 (Supplementary Provisions, Article 51-2), suppl-4281-15/art-51-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2 - suppl-4281-15/art-45/par-3: 第五十一条の三 → 消費税法 附則第五十一条の三 (Supplementary Provisions, Article 51-3), suppl-4281-15/art-51-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3 - suppl-4281-15/art-45/par-3: 新消費税法第五十七条の四第一項から第三項まで → 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 - suppl-4281-15/art-45/par-3: 新消費税法第五十七条の四第一項から第三項まで → 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 - suppl-4281-15/art-45/par-3: 新消費税法第五十七条の四第一項から第三項まで → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3 - suppl-4281-15/art-45/par-3: 同条第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-5 - suppl-4281-15/art-45/par-4: 第一項 → 消費税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4281-15/art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1 - suppl-4281-15/art-45/par-4: 新消費税法第五十七条の二第十項第一号 → 消費税法 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), art-57-2/par-10/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-10/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10/item-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-8 - 消費税法 附則第四十五条第一項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1 - 消費税法 附則第四十五条第二項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-2 - 消費税法 附則第四十五条第三項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-3 - 消費税法 附則第四十五条第四項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-057, 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