# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四章 (Chapter 4)
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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — 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: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.), standing until 2028-03-31 — NOT yet in force (revision 20280101_508CO0000000096)
- URL (this text's page, at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#ch-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/ch-4
- Every provision below carries its address and its place on this text's page on the line under it.
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They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第四章 申告、納付、還付等 — Chapter IV Returns, Payment, Refunds, etc.
heading: machine translation, not official
ch-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#ch-4
### 第六十二条（課税標準額に対する消費税額の算出方法の特例） — Special Provisions on Method of Calculating Consumption Tax on the Tax Base Amount
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art-62 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-62
**第一項** 法第四十五条第五項に規定する政令で定める金額は、次の各号に掲げる課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この項、第六十五条第一号及び第六十八条において同じ。）の区分に応じ当該各号に定める金額とし、法第四十五条第五項に規定する政令で定めるところにより計算した金額は、当該各号に定める金額の合計額に百分の七十八を乗じて算出した金額とする。
art-62/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-62/par-1
The amount specified by Cabinet Order as prescribed in Article 45, paragraph (5) of the Act is the amount specified in each of the following items for the category of taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets; the same applies hereinafter in this paragraph, Article 65, item (i) and Article 68) set out in that item, and the amount calculated as provided by Cabinet Order as prescribed in Article 45, paragraph (5) of the Act is the amount calculated by multiplying the total of the amounts specified in those items by 78/100:
machine translation, not official
**一** 適格請求書を交付した課税資産の譲渡等 当該適格請求書に記載した法第五十七条の四第一項第五号に掲げる消費税額等
art-62/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-62/par-1/item-1
a taxable transfer, etc. of assets for which a qualified invoice was delivered: the amount of consumption tax, etc. set out in Article 57-4, paragraph (1), item (v) of the Act that is stated in that qualified invoice;
machine translation, not official
**二** 適格簡易請求書を交付した課税資産の譲渡等 当該適格簡易請求書に記載した法第五十七条の四第二項第五号に掲げる消費税額等
art-62/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-62/par-1/item-2
a taxable transfer, etc. of assets for which a qualified simplified invoice was delivered: the amount of consumption tax, etc. set out in Article 57-4, paragraph (2), item (v) of the Act that is stated in that qualified simplified invoice;
machine translation, not official
**三** 適格請求書又は適格簡易請求書に記載すべき事項に係る法第五十七条の四第五項に規定する電磁的記録を提供した課税資産の譲渡等 当該電磁的記録に記録した同条第一項第五号又は第二項第五号に掲げる消費税額等
art-62/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-62/par-1/item-3
a taxable transfer, etc. of assets for which the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act pertaining to the matters to be stated in a qualified invoice or qualified simplified invoice was provided: the amount of consumption tax, etc. set out in paragraph (1), item (v) or paragraph (2), item (v) of that Article that is recorded in that electronic or magnetic record.
machine translation, not official
**第二項** 法第四十五条第五項ただし書に規定する政令で定める規定は、法第二十八条第一項ただし書の規定とする。
art-62/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-62/par-2
The provision specified by Cabinet Order as prescribed in the proviso to Article 45, paragraph (5) of the Act is the proviso to Article 28, paragraph (1) of the Act.
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### 第六十三条（死亡の場合の確定申告等の特例） — Special Provisions on Final Return, etc. in the Case of Death
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art-63 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63
**第一項** 法第四十五条第二項若しくは第三項又は第四十六条第二項の規定により相続人が申告書を提出する場合には、当該申告書には、法第四十五条第一項各号に掲げる事項のほか、財務省令で定める事項を併せて記載しなければならない。
art-63/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-1
Where an heir submits a return under Article 45, paragraph (2) or (3) or Article 46, paragraph (2) of the Act, the matters specified by Ministry of Finance Order must also be stated in that return, in addition to the matters set out in the items of Article 45, paragraph (1) of the Act.
machine translation, not official
**第二項** 前項の申告書を提出する場合において、相続人が二人以上あるときは、当該申告書は、各相続人が連署による一の書面で提出しなければならない。ただし、他の相続人の氏名を付記して各別に提出することを妨げない。
art-63/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-2
Where a return under the preceding paragraph is submitted and there are two or more heirs, that return must be submitted by each heir in a single document bearing their joint signatures; provided, however, that this does not preclude each heir from submitting it separately with the names of the other heirs appended.
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**第三項** 前項本文の方法により同項に規定する申告書（法第四十五条第一項第五号又は第七号に掲げる不足額の記載のあるものに限る。）を提出するときは、当該申告書には、これらの不足額を各人別に記載しなければならない。
art-63/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-3
Where a return prescribed in the preceding paragraph (limited to one in which a shortfall set out in Article 45, paragraph (1), item (v) or (vii) of the Act is stated) is submitted by the method under the main clause of the preceding paragraph, those shortfalls must be stated in that return for each person.
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**第四項** 第二項ただし書の方法により同項に規定する申告書を提出した相続人は、遅滞なく、他の相続人に対し、当該申告書に記載した事項の要領を通知しなければならない。
art-63/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-4
An heir who has submitted a return prescribed in paragraph (2) by the method under the proviso to that paragraph must, without delay, notify the other heirs of the outline of the matters stated in that return.
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**第五項** 第一項、第二項及び前項の規定は、法第四十二条第一項、第四項又は第六項の規定による申告書を提出すべき個人事業者が当該申告書に係るこれらの規定に規定する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）、三月中間申告対象期間の末日の翌日又は六月中間申告対象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おいて、その相続人が当該申告書（同条第一項、第四項又は第六項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したものを含む。）を提出する場合について準用する。
art-63/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-5
The provisions of paragraphs (1) and (2) and the preceding paragraph apply mutatis mutandis where an individual business operator that is to submit a return under Article 42, paragraph (1), (4) or (6) of the Act dies, without having submitted that return, during the period from the day following the last day of the one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the day of commencement of that taxable period, the day on which two months have elapsed from the day of commencement of that taxable period), the three-month interim filing period or the six-month interim filing period prescribed in those provisions relating to that return until the deadline for filing that return, and the heir submits that return (including a return under paragraph (1), (4) or (6) of that Article that states the matters set out in the items of Article 43, paragraph (1) of the Act).
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**第六項** 第一項、第二項及び第四項の規定は、特例申告書を提出すべき者が当該特例申告書の提出期限前に当該特例申告書を提出しないで死亡した場合において、その相続人が当該特例申告書を提出する場合について準用する。
art-63/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-6
The provisions of paragraphs (1), (2) and (4) apply mutatis mutandis where a person that is to submit a special return dies, without having submitted that special return, before the deadline for filing that special return, and the heir submits that special return.
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### 第六十三条の二（申告期限延長法人に係る中間申告等の特例） — Special Provisions on Interim Returns, etc. of Corporations with Extended Filing Deadlines
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art-63-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63-2
**第一項** 法第四十五条の二第一項の規定の適用がある場合における法第三十七条の二第二項及び第五項（これらの規定を同条第七項において準用する場合を含む。）並びに第四十二条第一項及び第四項の規定の適用については、法第三十七条の二第二項中「翌日」とあるのは「翌日から一月を経過した日」と、同条第五項中「二月」とあるのは「三月」と、「以後」とあるのは「から一月を経過した日以後」と、法第四十二条第一項中「以後一月の期間」とあるのは「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」と、「二月を」とあるのは「三月を」と、同条第四項第一号中「末日」とあるのは「末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間であり、かつ、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）」とする。
art-63-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63-2/par-1
Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 37-2, paragraphs (2) and (5) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) and Article 42, paragraphs (1) and (4) of the Act, in Article 37-2, paragraph (2) of the Act, the phrase "the day following" is deemed to be replaced with "the day on which one month has elapsed from the day following"; in paragraph (5) of that Article, the phrase "two months" is deemed to be replaced with "three months", and the phrase "on or after the day following" with "on or after the day on which one month has elapsed from the day following"; in Article 42, paragraph (1) of the Act, the phrase "the one-month period beginning on the first day of the taxable period" is deemed to be replaced with "a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which two months have elapsed from that day", and the phrase "two months have elapsed" with "three months have elapsed"; and in paragraph (4), item (i) of that Article, the phrase "last day" is deemed to be replaced with "last day (where that three-month interim filing period is the first of the three-month interim filing periods divided into periods of every three months on or after the first day of that taxable period, and Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the deadline for filing the final return for the immediately preceding taxable period, the day that is deemed by that paragraph to be the deadline for filing that final return)".
machine translation, not official
**第二項** 法第四十五条の二第一項の規定の適用がある場合における第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項、第七十条の十三並びに第七十一条第二項及び第五項の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項及び第三項において同じ。）」と、第五十四条第三項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」とする。
art-63-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63-2/par-2
Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13 and Article 71, paragraphs (2) and (5), in Article 18, paragraph (10), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period)"; in Article 50, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph and paragraph (3))"; in Article 54, paragraph (3), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))"; in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph)"; and in Article 71, paragraph (2), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))".
machine translation, not official
**第三項** 法第四十五条の二第一項の規定の適用がある場合における法第七条第二項に規定する証明に係る書類（帳簿を含む。以下この項において同じ。）その他の書類の保存期間については、財務省令で定める。
art-63-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63-2/par-3
The period for retaining the documents relating to the proof under Article 7, paragraph (2) of the Act (including books; the same applies hereinafter in this paragraph) and other documents in the case where Article 45-2, paragraph (1) of the Act applies is specified by Ministry of Finance Order.
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### 第六十三条の三（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
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art-63-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63-3
**第一項** 法第四十六条の二第二項に規定する政令で定める金額は、銀行等保有株式取得機構がその会員から銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第四十一条第一項及び第三項（拠出金の納付）の規定により納付された同条第一項の当初拠出金の額及び同条第三項の売却時拠出金の額の合計額とする。
art-63-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63-3/par-1
The amount specified by Cabinet Order prescribed in Article 46-2, paragraph (2) of the Act is the total of the amount of the initial contribution under Article 41, paragraph (1) and the amount of the contribution upon sale under paragraph (3) of that Article, which have been paid to the Banks' Shareholdings Purchase Corporation by its members pursuant to Article 41, paragraphs (1) and (3) (Payment of Contributions) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001).
machine translation, not official
**第二項** 法第四十六条の二第三項に規定する政令で定める法令は、租税特別措置法（昭和三十二年法律第二十六号）その他の消費税の申告に関する法令（法（これに基づく命令を含む。）及び国税通則法を除く。）とする。
art-63-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63-3/par-2
The laws and regulations specified by Cabinet Order prescribed in Article 46-2, paragraph (3) of the Act are the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and other laws and regulations relating to filing returns for consumption tax (excluding the Act (including orders issued thereunder) and the Act on General Rules for National Taxes).
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### 第六十四条（仕入れに係る消費税額の控除不足額の還付の手続） — Procedures for Refund of Shortfall in Deduction of Consumption Tax on Purchases
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art-64 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-64
**第一項** 税務署長は、法第四十五条第一項第五号に掲げる不足額の記載がある確定申告書等の提出があつた場合には、当該不足額が過大であると認められる事由がある場合を除き、遅滞なく、法第五十二条第一項の規定による還付又は国税通則法第五十七条第一項（充当）の規定による充当（以下この章において「充当」という。）の手続をしなければならない。
art-64/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-64/par-1
Where a final return, etc. stating a shortfall set forth in Article 45, paragraph (1), item (v) of the Act has been submitted, the district director must, without delay, carry out the procedures for refund under Article 52, paragraph (1) of the Act or for appropriation under Article 57, paragraph (1) (Appropriation) of the Act on General Rules for National Taxes (hereinafter in this Chapter referred to as "appropriation"), except where there are grounds on which that shortfall is found to be excessive.
machine translation, not official
### 第六十五条（還付すべき仕入れに係る消費税額の充当の順序） — Order of Appropriation of Consumption Tax on Purchases to Be Refunded
caption: machine translation, not official
art-65 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-65
**第一項** 法第五十二条第一項の規定による還付金（これに係る還付加算金（同条第二項に規定する還付加算金をいう。以下この章において同じ。）を含む。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
art-65/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-65/par-1
Where appropriation of a refund under Article 52, paragraph (1) of the Act (including the interest on refund relating thereto (meaning the interest on refund prescribed in paragraph (2) of that Article; the same applies hereinafter in this Chapter)) to unpaid national tax and expenses for the delinquent tax collection procedure is made, the appropriation is to be made in the order of the following items:
machine translation, not official
**一** その課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税で修正申告書（国税通則法第十九条第三項（修正申告）に規定する修正申告書をいう。第六十八条第一項第一号において同じ。）の提出又は更正（同法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。第六十八条第一項第一号において同じ。）により納付すべきもの（中間納付額を除く。）があるときは、当該消費税に充当する。
art-65/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-65/par-1/item-1
If there is consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period that is to be paid through the submission of an amended return (meaning an amended return prescribed in Article 19, paragraph (3) (Amended Return) of the Act on General Rules for National Taxes; the same applies in Article 68, paragraph (1), item (i)) or through reassessment (meaning reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act; the same applies in Article 68, paragraph (1), item (i)) (excluding the interim payment), the appropriation is made to that consumption tax;
machine translation, not official
**二** 前号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
art-65/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-65/par-1/item-2
If, even after the appropriation under the preceding item, there is still an amount to be refunded, the refund is appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
machine translation, not official
### 第六十六条（特定課税仕入れに係る消費税額に控除不足額が生ずる場合の申告書の記載事項） — Matters to Be Stated in a Return Where a Shortfall in Deduction Arises in Consumption Tax on Specified Taxable Purchases
caption: machine translation, not official
art-66 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-66
**第一項** 法第四十五条第一項第二号に掲げる消費税額がなく、かつ、同項第三号イに掲げる消費税額が特定課税仕入れに係る消費税額（法第三十条第一項に規定する特定課税仕入れに係る消費税額をいう。）のみに係るものである課税期間における法第四十五条第一項の規定による申告書については、同号イに掲げる消費税額は零として、当該申告書に記載しなければならない。
art-66/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-66/par-1
With regard to a return under Article 45, paragraph (1) of the Act for a taxable period in which there is no amount of consumption tax set forth in item (ii) of that paragraph and the amount of consumption tax set forth in item (iii), (a) of that paragraph relates solely to consumption tax on specified taxable purchases (meaning consumption tax on specified taxable purchases prescribed in Article 30, paragraph (1) of the Act), the amount of consumption tax set forth in Article 45, paragraph (1), item (iii), (a) of the Act must be stated in that return as zero.
machine translation, not official
### 第六十七条（中間納付額の控除不足額の還付の手続） — Procedures for Refund of Shortfall in Deduction of Interim Payment
caption: machine translation, not official
art-67 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-67
**第一項** 税務署長は、法第四十五条第一項第七号に掲げる不足額の記載がある確定申告書等の提出があつた場合には、当該不足額が過大であると認められる事由がある場合を除き、遅滞なく、法第五十三条第一項又は第二項の規定による還付又は充当の手続をしなければならない。
art-67/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-67/par-1
Where a final return, etc. stating a shortfall set forth in Article 45, paragraph (1), item (vii) of the Act has been submitted, the district director must, without delay, carry out the procedures for refund or appropriation under Article 53, paragraph (1) or (2) of the Act, except where there are grounds on which that shortfall is found to be excessive.
machine translation, not official
### 第六十七条の二（担保の提供命令の手続） — Procedures for Order to Provide Security
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art-67-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-67-2
**第一項** 法第五十一条第三項後段の規定による命令は、提供すべき担保の金額を記載した書面でしなければならない。
art-67-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-67-2/par-1
An order under the second sentence of Article 51, paragraph (3) of the Act must be made in writing stating the amount of the security to be provided.
machine translation, not official
### 第六十八条（還付すべき中間納付額の充当の順序） — Order of Appropriation of Interim Payment to Be Refunded
caption: machine translation, not official
art-68 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68
**第一項** 法第五十三条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。次項において同じ。）を未納の国税及び滞納処分費に充当する場合には、次の各号の順序により充当するものとする。
art-68/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1
Where appropriation of a refund under Article 53, paragraph (1) or (2) of the Act (including the interest on refund relating thereto; the same applies in the following paragraph) to unpaid national tax and expenses for the delinquent tax collection procedure is made, the appropriation is to be made in the order of the following items:
machine translation, not official
**一** 当該還付金の計算の基礎とされた中間納付額に係る課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税で修正申告書の提出又は更正により納付すべきもの（中間納付額を除く。）があるときは、当該消費税に充当する。
art-68/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-1
If there is consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period relating to the interim payment that formed the basis for calculating that refund that is to be paid through the submission of an amended return or reassessment (excluding the interim payment), the appropriation is made to that consumption tax;
machine translation, not official
**二** 前号の充当をしてもなお還付すべき金額がある場合において、同号に規定する中間納付額で未納のものがあるときは、当該未納の中間納付額に充当する。この場合において、国税通則法第二条第八号（定義）に規定する法定納期限（以下この条から第七十条までにおいて「法定納期限」という。）を異にする未納の中間納付額があるときは、その未納の中間納付額のうち当該法定納期限がその還付の日に最も近いものから順次当該還付すべき金額に達するまで遡つて求めたものに充当する。
art-68/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-2
If, even after the appropriation under the preceding item, there is still an amount to be refunded and there is an unpaid interim payment prescribed in that item, the refund is appropriated to that unpaid interim payment; in this case, if there are unpaid interim payments with different statutory payment due dates (meaning the statutory payment due date prescribed in Article 2, item (viii) (Definitions) of the Act on General Rules for National Taxes; hereinafter in this Article through Article 70 referred to as the "statutory payment due date"), the refund is appropriated to those of the unpaid interim payments that are obtained by going back, starting from the one whose statutory payment due date is closest to the day of the refund and proceeding in order, until the amount to be refunded is reached;
machine translation, not official
**三** 前二号の充当をしてもなお還付すべき金額があるときは、その他の未納の国税及び滞納処分費に充当する。
art-68/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-3
If, even after the appropriation under the preceding two items, there is still an amount to be refunded, the refund is appropriated to other unpaid national tax and expenses for the delinquent tax collection procedure.
machine translation, not official
**第二項** その課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税に係る法第五十二条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。以下この項において同じ。）と法第五十三条第一項又は第二項の規定による還付金とがある場合において、これらの還付金をその課税期間の課税資産の譲渡等及び特定課税仕入れに係る消費税で未納のものに充当するときは、次の各号に掲げる場合の区分に応じ当該各号に定める還付金からまず充当するものとする。
art-68/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-2
Where there are both a refund under Article 52, paragraph (1) of the Act (including the interest on refund relating thereto; the same applies hereinafter in this paragraph) relating to consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period and a refund under Article 53, paragraph (1) or (2) of the Act, and appropriation of those refunds to the unpaid consumption tax on taxable transfers, etc. of assets and specified taxable purchases for the taxable period is made, the appropriation is to be made first from the refund specified in the relevant item, according to the category of cases listed in the following items:
machine translation, not official
**一** 第六十五条第一号に規定する消費税に充当する場合 法第五十二条第一項の規定による還付金
art-68/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-2/item-1
in the case of appropriation to the consumption tax prescribed in Article 65, item (i): the refund under Article 52, paragraph (1) of the Act;
machine translation, not official
**二** 中間納付額に充当する場合 法第五十三条第一項又は第二項の規定による還付金
art-68/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-2/item-2
in the case of appropriation to the interim payment: the refund under Article 53, paragraph (1) or (2) of the Act.
machine translation, not official
### 第六十九条（中間納付額に係る延滞税の還付金額及び還付加算金の額の計算） — Calculation of Refund Amount of Delinquent Tax and Amount of Interest on Refund Relating to Interim Payment
caption: machine translation, not official
art-69 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69
**第一項** 法第五十三条第二項に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
art-69/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 53, paragraph (2) of the Act is the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i):
machine translation, not official
**一** 法第五十三条第一項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の額の合計額
art-69/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-1/item-1
the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 53, paragraph (1) of the Act;
machine translation, not official
**二** 当該中間納付額（法第五十三条第一項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により当該中間納付額に係る課税期間の確定申告書等に記載された法第四十五条第一項第四号に掲げる金額（前条第一項第一号の充当をされる消費税がある場合には、当該消費税の額を加算した金額）に達するまで順次求めた各中間納付額につき国税に関する法律の規定により計算される延滞税の額の合計額
art-69/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-1/item-2
the total amount of delinquent tax calculated, under the provisions of laws concerning national taxes, for each interim payment obtained by successively going, in the order specified below, through that interim payment (excluding the amount of the portion appropriated by a refund under Article 53, paragraph (1) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act stated in the final return, etc. for the taxable period relating to that interim payment is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i), the amount obtained by adding the amount of that consumption tax):
machine translation, not official
**イ** 当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の早いものを先順位とする。
art-69/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-1/item-2/sub-1
for those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;
machine translation, not official
**ロ** 法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の早いものを先順位とする。
art-69/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-1/item-2/sub-2
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the earlier date of finalization takes priority;
machine translation, not official
**ハ** 法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の早いものを先順位とする。
art-69/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-1/item-2/sub-3
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the earlier date of payment takes priority.
machine translation, not official
**第二項** 法第五十三条第一項の規定による還付金について還付加算金の額を計算する場合には、同項に規定する中間申告書に係る中間納付額（当該還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により当該還付金の額（当該還付金をもつて前条第一項第一号又は第二号の充当をする場合には、当該充当をする還付金の額を控除した金額）に達するまで順次遡つて求めた各中間納付額を法第五十三条第三項に規定する還付すべき中間納付額として、同項の規定を適用する。
art-69/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-2
Where the amount of interest on refund is calculated for a refund under Article 53, paragraph (1) of the Act, Article 53, paragraph (3) of the Act is applied by treating as the interim payment to be refunded prescribed in that paragraph each interim payment obtained by successively going back, in the order specified below, through the interim payments relating to the interim return prescribed in paragraph (1) of that Article (excluding the amount of the portion appropriated by that refund) until the amount of that refund is reached (where appropriation under Article 68, paragraph (1), item (i) or (ii) is made by that refund, the amount obtained by deducting the amount of the refund so appropriated).
machine translation, not official
**一** 当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の遅いものを先順位とする。
art-69/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-2/item-1
for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;
machine translation, not official
**二** 法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の遅いものを先順位とする。
art-69/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-2/item-2
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the later date of finalization takes priority;
machine translation, not official
**三** 法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の遅いものを先順位とする。
art-69/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-2/item-3
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the later date of payment takes priority.
machine translation, not official
### 第七十条（更正等又は決定による中間納付額に係る延滞税の還付金額及び還付加算金の額の計算等） — Calculation of Refund Amount of Delinquent Tax and Amount of Interest on Refund Relating to Interim Payment by Reassessment or Similar Decision or Determination, etc.
caption: machine translation, not official
art-70 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70
**第一項** 法第五十五条第三項に規定する政令で定めるところにより計算した金額は、第一号に掲げる金額から第二号に掲げる金額を控除した残額とする。
art-70/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 55, paragraph (3) of the Act is the amount remaining after deducting the amount set forth in item (ii) from the amount set forth in item (i):
machine translation, not official
**一** 法第五十五条第一項又は第二項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の額の合計額（当該延滞税のうちに既に法第五十三条第二項又は第五十五条第三項の規定により還付されるべきこととなつたものがある場合には、その還付されるべきこととなつた延滞税の額を除く。）
art-70/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-1/item-1
the total amount of delinquent tax paid on the interim payment relating to the interim return prescribed in Article 55, paragraph (1) or (2) of the Act (where, among that delinquent tax, there is any that has already become refundable under Article 53, paragraph (2) or Article 55, paragraph (3) of the Act, excluding the amount of the delinquent tax that has become refundable);
machine translation, not official
**二** 当該中間納付額（法第五十三条第一項又は第五十五条第一項若しくは第二項の規定による還付金をもつて充当をされる部分の金額を除く。）のうち次に定める順序により当該還付の基因となる決定（国税通則法第二十五条（決定）の規定による決定をいう。）又は更正等（法第五十五条第二項に規定する更正等をいう。）に係る法第四十五条第一項第四号に掲げる金額（第四項において準用する第六十八条第一項第一号の充当をされる消費税がある場合には、当該消費税の額を加算した金額）に達するまで順次求めた各中間納付額につき国税に関する法律の規定により計算される延滞税の額の合計額
art-70/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-1/item-2
the total amount of delinquent tax calculated, under the provisions of laws concerning national taxes, for each interim payment obtained by successively going, in the order specified below, through that interim payment (excluding the amount of the portion appropriated by a refund under Article 53, paragraph (1) or Article 55, paragraph (1) or (2) of the Act) until the amount set forth in Article 45, paragraph (1), item (iv) of the Act relating to the determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) or reassessment or similar decision (meaning the reassessment or similar decision prescribed in Article 55, paragraph (2) of the Act) that is the cause of that refund is reached (where there is consumption tax subject to the appropriation under Article 68, paragraph (1), item (i) as applied mutatis mutandis pursuant to paragraph (4), the amount obtained by adding the amount of that consumption tax):
machine translation, not official
**イ** 当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の早いものを先順位とする。
art-70/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-1/item-2/sub-1
for those of the interim payments that have different statutory payment due dates, the one with the earlier statutory payment due date takes priority;
machine translation, not official
**ロ** 法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の早いものを先順位とする。
art-70/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-1/item-2/sub-2
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the earlier date of finalization takes priority;
machine translation, not official
**ハ** 法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の早いものを先順位とする。
art-70/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-1/item-2/sub-3
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the earlier date of payment takes priority.
machine translation, not official
**第二項** 法第五十五条第四項第二号イ（２）に規定する政令で定める理由は、国税通則法第五十八条第五項（還付加算金）に規定する政令で定める理由とする。
art-70/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-2
The reason specified by Cabinet Order prescribed in Article 55, paragraph (4), item (ii), (a), (2) of the Act is the reason specified by Cabinet Order prescribed in Article 58, paragraph (5) (Interest on Refund) of the Act on General Rules for National Taxes.
machine translation, not official
**第三項** 法第五十五条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の額を計算する場合には、これらの規定に規定する中間申告書に係る中間納付額（既に法第五十三条第三項の還付加算金の額の計算の基礎とされた部分の金額があり、又は法第五十五条第一項若しくは第二項の規定による還付金をもつて充当をされる部分の金額がある場合には、これらの金額を除く。以下この項において同じ。）のうち次に定める順序により当該還付金の額（当該還付金をもつて次項において準用する第六十八条第一項第一号又は第二号の充当をする場合には、当該充当をする還付金の額を控除した金額）に達するまで順次遡つて求めた各中間納付額を法第五十五条第四項に規定する還付すべき中間納付額として、同項の規定を適用する。
art-70/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-3
Where the amount of interest on refund is calculated for a refund under Article 55, paragraph (1) or (2) of the Act, Article 55, paragraph (4) of the Act is applied by treating as the interim payment to be refunded prescribed in that paragraph each interim payment obtained by successively going back, in the order specified below, through the interim payments relating to the interim return prescribed in those provisions (where there is a portion that has already been made the basis for calculating the amount of interest on refund under Article 53, paragraph (3) of the Act, or a portion appropriated by a refund under Article 55, paragraph (1) or (2) of the Act, excluding those amounts; the same applies hereinafter in this paragraph) until the amount of that refund is reached (where appropriation under Article 68, paragraph (1), item (i) or (ii) as applied mutatis mutandis pursuant to the following paragraph is made by that refund, the amount obtained by deducting the amount of the refund so appropriated).
machine translation, not official
**一** 当該中間納付額のうち法定納期限を異にするものについては、その法定納期限の遅いものを先順位とする。
art-70/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-3/item-1
for those of the interim payments that have different statutory payment due dates, the one with the later statutory payment due date takes priority;
machine translation, not official
**二** 法定納期限を同じくする中間納付額のうち確定の日を異にするものについては、その確定の日の遅いものを先順位とする。
art-70/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-3/item-2
for those of the interim payments that have the same statutory payment due date but different dates of finalization, the one with the later date of finalization takes priority;
machine translation, not official
**三** 法定納期限及び確定の日を同じくする中間納付額のうち納付の日を異にするものについては、その納付の日の遅いものを先順位とする。
art-70/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-3/item-3
for those of the interim payments that have the same statutory payment due date and date of finalization but different dates of payment, the one with the later date of payment takes priority.
machine translation, not official
**第四項** 第六十五条及び第六十八条の規定は、法第五十四条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。）又は法第五十五条第一項から第三項までの規定による還付金（これに係る還付加算金を含む。）を未納の国税及び滞納処分費に充当する場合について準用する。
art-70/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-4
The provisions of Article 65 and Article 68 apply mutatis mutandis where appropriation to unpaid national tax and expenses for the delinquent tax collection procedure is made of a refund under Article 54, paragraph (1) of the Act (including interest on refund relating thereto) or a refund under Article 55, paragraphs (1) through (3) of the Act (including interest on refund relating thereto).
machine translation, not official
---
## Cites
- art-62/par-1: 法第四十五条第五項 → 消費税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1: この項 → 消費税法施行令 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-62/par-1
- art-62/par-1: 第六十五条第一号 → 消費税法施行令 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-65/par-1/item-1
- art-62/par-1: 第六十八条 → 消費税法施行令 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68
- art-62/par-1/item-1: 法第五十七条の四第一項第五号 → 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/ja/consumption-tax-act/art-57-4/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1/item-2: 法第五十七条の四第二項第五号 → 消費税法 第五十七条の四第二項第五号 (Article 57-4, paragraph (2), item (v)), art-57-4/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1/item-3: 法第五十七条の四第五項 → 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/ja/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1/item-3: 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/ja/consumption-tax-act/art-57-4/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1/item-3: 第二項第五号 → 消費税法 第五十七条の四第二項第五号 (Article 57-4, paragraph (2), item (v)), art-57-4/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 (e-Gov law ID 363AC0000000108)
- art-62/par-2: 法第四十五条第五項 → 消費税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-5 (e-Gov law ID 363AC0000000108)
- art-62/par-2: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-63/par-1: 法第四十五条第二項 → 消費税法 第四十五条第二項 (Article 45, paragraph (2)), art-45/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-2 (e-Gov law ID 363AC0000000108)
- art-63/par-1: 第三項 → 消費税法 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-3 (e-Gov law ID 363AC0000000108)
- art-63/par-1: 第四十六条第二項 → 消費税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-46/par-2 (e-Gov law ID 363AC0000000108)
- art-63/par-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-63/par-2: 前項 → 消費税法施行令 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-1
- art-63/par-3: 前項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-2
- art-63/par-3: 法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/ja/consumption-tax-act/art-45/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-63/par-3: 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/ja/consumption-tax-act/art-45/par-1/item-7 (e-Gov law ID 363AC0000000108)
- art-63/par-4: 第二項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-2
- art-63/par-5: 第一項 → 消費税法施行令 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-1
- art-63/par-5: 第二項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-2
- art-63/par-5: 前項 → 消費税法施行令 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-4
- art-63/par-5: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-63/par-5: 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/ja/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-63/par-5: 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/ja/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108)
- art-63/par-5: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)
- art-63/par-6: 第一項 → 消費税法施行令 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-1
- art-63/par-6: 第二項 → 消費税法施行令 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-2
- art-63/par-6: 第四項 → 消費税法施行令 第六十三条第四項 (Article 63, paragraph (4)), art-63/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63/par-4
- art-63-2/par-1: 法第四十五条の二第一項 → 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/ja/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-63-2/par-1: 法第三十七条の二第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 (e-Gov law ID 363AC0000000108)
- art-63-2/par-1: 第五項 → 消費税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-5 (e-Gov law ID 363AC0000000108)
- art-63-2/par-1: 同条第七項 → 消費税法 第三十七条の二第七項 (Article 37-2, paragraph (7)), art-37-2/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-7 (e-Gov law ID 363AC0000000108)
- art-63-2/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/ja/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108)
- art-63-2/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/ja/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108)
- art-63-2/par-1: 同条第四項第一号 → 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/ja/consumption-tax-act/art-42/par-4/item-1 (e-Gov law ID 363AC0000000108)
- art-63-2/par-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/ja/national-tax-general-rules-act/art-10/par-2 (e-Gov law ID 337AC0000000066)
- art-63-2/par-2: 法第四十五条の二第一項 → 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/ja/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-63-2/par-2: 第十八条第十項 → 消費税法施行令 第十八条第十項 (Article 18, paragraph (10)), art-18/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-10
- art-63-2/par-2: 第五十条 → 消費税法施行令 第五十条 (Article 50), art-50 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50
- art-63-2/par-2: 第五十四条第三項 → 消費税法施行令 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-3
- art-63-2/par-2: 第五項 → 消費税法施行令 第五十四条第五項 (Article 54, paragraph (5)), art-54/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-54/par-5
- art-63-2/par-2: 第五十八条の二第二項 → 消費税法施行令 第五十八条の二第二項 (Article 58-2, paragraph (2)), art-58-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-2
- art-63-2/par-2: 第三項 → 消費税法施行令 第五十八条の二第三項 (Article 58-2, paragraph (3)), art-58-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-2/par-3
- art-63-2/par-2: 第五十八条の三第二項 → 消費税法施行令 第五十八条の三第二項 (Article 58-3, paragraph (2)), art-58-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-2
- art-63-2/par-2: 第三項 → 消費税法施行令 第五十八条の三第三項 (Article 58-3, paragraph (3)), art-58-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-58-3/par-3
- art-63-2/par-2: 第七十条の十三 → 消費税法施行令 第七十条の十三 (Article 70-13), art-70-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-11#art-70-13
- art-63-2/par-2: 第七十一条第二項 → 消費税法施行令 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-11#art-71/par-2
- art-63-2/par-2: 第五項 → 消費税法施行令 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-11#art-71/par-5
- art-63-2/par-2: 第五十条第一項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-1
- art-63-2/par-2: 次項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-2
- art-63-2/par-2: 第三項 → 消費税法施行令 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-50#art-50/par-3
- art-63-2/par-2: 第七十条の十三第一項 → 消費税法施行令 第七十条の十三第一項 (Article 70-13, paragraph (1)), art-70-13/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-5/from-art-70-11#art-70-13/par-1
- art-63-2/par-3: 法第四十五条の二第一項 → 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/ja/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108)
- art-63-2/par-3: 法第七条第二項 → 消費税法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-2 (e-Gov law ID 363AC0000000108)
- art-63-2/par-3: この項 → 消費税法施行令 第六十三条の二第三項 (Article 63-2, paragraph (3)), art-63-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-63-2/par-3
- art-63-3/par-1: 法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-2 (e-Gov law ID 363AC0000000108)
- art-63-3/par-1: 銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第四十一条第一項 → e-Gov law 413AC0000000131, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection
- art-63-3/par-1: 第三項 → e-Gov law 413AC0000000131, 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — not held in this collection
- art-63-3/par-2: 法第四十六条の二第三項 → 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/ja/consumption-tax-act/art-46-2/par-3 (e-Gov law ID 363AC0000000108)
- art-64/par-1: 法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/ja/consumption-tax-act/art-45/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-64/par-1: 法第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 (e-Gov law ID 363AC0000000108)
- art-64/par-1: 国税通則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/ja/national-tax-general-rules-act/art-57/par-1 (e-Gov law ID 337AC0000000066)
- art-65/par-1: 法第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 (e-Gov law ID 363AC0000000108)
- art-65/par-1: 同条第二項 → 消費税法 第五十二条第二項 (Article 52, paragraph (2)), art-52/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-2 (e-Gov law ID 363AC0000000108)
- art-65/par-1/item-1: 国税通則法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 (e-Gov law ID 337AC0000000066)
- art-65/par-1/item-1: 第六十八条第一項第一号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-1
- art-65/par-1/item-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 (e-Gov law ID 337AC0000000066)
- art-65/par-1/item-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 (e-Gov law ID 337AC0000000066)
- art-65/par-1/item-2: 前号 → 消費税法施行令 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-65/par-1/item-1
- art-66/par-1: 法第四十五条第一項第二号 → 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/ja/consumption-tax-act/art-45/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-66/par-1: 同項第三号 → 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/ja/consumption-tax-act/art-45/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-66/par-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-66/par-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-67/par-1: 法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/ja/consumption-tax-act/art-45/par-1/item-7 (e-Gov law ID 363AC0000000108)
- art-67/par-1: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-67/par-1: 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/ja/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)
- art-67-2/par-1: 法第五十一条第三項 → 消費税法 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-51/par-3 (e-Gov law ID 363AC0000000108)
- art-68/par-1: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-68/par-1: 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/ja/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)
- art-68/par-1: 次項 → 消費税法施行令 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-2
- art-68/par-1/item-2: 前号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-1
- art-68/par-1/item-2: 国税通則法第二条第八号 → 国税通則法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-2/par-1/item-8 (e-Gov law ID 337AC0000000066)
- art-68/par-1/item-2: この条 → 消費税法施行令 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68
- art-68/par-1/item-2: 第七十条 → 消費税法施行令 第七十条 (Article 70), art-70 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70
- art-68/par-1/item-3: 前二号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-1
- art-68/par-1/item-3: 前二号 → 消費税法施行令 第六十八条第一項第二号 (Article 68, paragraph (1), item (ii)), art-68/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-2
- art-68/par-2: 法第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 (e-Gov law ID 363AC0000000108)
- art-68/par-2: この項 → 消費税法施行令 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-2
- art-68/par-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-68/par-2: 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/ja/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)
- art-68/par-2/item-1: 第六十五条第一号 → 消費税法施行令 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-65/par-1/item-1
- art-68/par-2/item-1: 法第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 (e-Gov law ID 363AC0000000108)
- art-68/par-2/item-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-68/par-2/item-2: 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/ja/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)
- art-69/par-1: 法第五十三条第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)
- art-69/par-1: 第一号 → 消費税法施行令 第六十九条第一項第一号 (Article 69, paragraph (1), item (i)), art-69/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-1/item-1
- art-69/par-1: 第二号 → 消費税法施行令 第六十九条第一項第二号 (Article 69, paragraph (1), item (ii)), art-69/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-69/par-1/item-2
- art-69/par-1/item-1: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-69/par-1/item-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-69/par-1/item-2: 法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/ja/consumption-tax-act/art-45/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-69/par-1/item-2: 前条第一項第一号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-1
- art-69/par-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-69/par-2: 前条第一項第一号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-1
- art-69/par-2: 第二号 → 消費税法施行令 第六十八条第一項第二号 (Article 68, paragraph (1), item (ii)), art-68/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-2
- art-69/par-2: 法第五十三条第三項 → 消費税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-3 (e-Gov law ID 363AC0000000108)
- art-70/par-1: 法第五十五条第三項 → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-3 (e-Gov law ID 363AC0000000108)
- art-70/par-1: 第一号 → 消費税法施行令 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-1/item-1
- art-70/par-1: 第二号 → 消費税法施行令 第七十条第一項第二号 (Article 70, paragraph (1), item (ii)), art-70/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-1/item-2
- art-70/par-1/item-1: 法第五十五条第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-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/ja/consumption-tax-act/art-55/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-1: 法第五十三条第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-1: 第五十五条第三項 → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-3 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-2: 法第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-2: 第五十五条第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-1/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/ja/consumption-tax-act/art-55/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-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/ja/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066)
- art-70/par-1/item-2: 法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/ja/consumption-tax-act/art-45/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-70/par-1/item-2: 第四項 → 消費税法施行令 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-4
- art-70/par-1/item-2: 第六十八条第一項第一号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-1
- art-70/par-2: 法第五十五条第四項第二号 → 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/ja/consumption-tax-act/art-55/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-70/par-2: 国税通則法第五十八条第五項 → 国税通則法 第五十八条第五項 (Article 58, paragraph (5)), art-58/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-58/par-5 (e-Gov law ID 337AC0000000066)
- art-70/par-3: 法第五十五条第一項 → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-3: 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/ja/consumption-tax-act/art-55/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-3: 法第五十三条第三項 → 消費税法 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-3 (e-Gov law ID 363AC0000000108)
- art-70/par-3: この項 → 消費税法施行令 第七十条第三項 (Article 70, paragraph (3)), art-70/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-3
- art-70/par-3: 次項 → 消費税法施行令 第七十条第四項 (Article 70, paragraph (4)), art-70/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-70/par-4
- art-70/par-3: 第六十八条第一項第一号 → 消費税法施行令 第六十八条第一項第一号 (Article 68, paragraph (1), item (i)), art-68/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-1
- art-70/par-3: 第二号 → 消費税法施行令 第六十八条第一項第二号 (Article 68, paragraph (1), item (ii)), art-68/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68/par-1/item-2
- art-70/par-3: 法第五十五条第四項 → 消費税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-4 (e-Gov law ID 363AC0000000108)
- art-70/par-4: 第六十五条 → 消費税法施行令 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-62#art-65
- art-70/par-4: 第六十八条 → 消費税法施行令 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-4/from-art-67#art-68
- art-70/par-4: 法第五十四条第一項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-54/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-4: 法第五十五条第一項から第三項まで → 消費税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-1 (e-Gov law ID 363AC0000000108)
- art-70/par-4: 法第五十五条第一項から第三項まで → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 (e-Gov law ID 363AC0000000108)
- art-70/par-4: 法第五十五条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/ja/consumption-tax-act/art-55/par-3 (e-Gov law ID 363AC0000000108)
---
## Sources
- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text as 令和八年政令第九十六号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-032, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-032, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-033, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-033, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-034, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-034, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06