# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十七条の二 (Article 57-2) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五十七条の二 (Article 57-2)（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — address `art-57-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第五十七条の二（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — Special Provisions on Notification, etc. to the Effect of Being Subject to the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators caption: machine translation, not official art-57-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2 **第一項** 法第三十七条第一項の規定の適用を受けようとする事業者が、やむを得ない事情があるため同項の規定による届出書（以下この条において「簡易課税制度選択適用届出書」という。）を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が第五十六条第一項に規定する課税期間である場合には、当該課税期間の末日。以下この項、第三項及び第四項において同じ。）までに提出できなかつた場合において、当該課税期間以後の課税期間につき法第三十七条第一項の規定の適用を受け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、当該事業者は簡易課税制度選択適用届出書を当該適用を受けようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。 art-57-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-1 Where a business operator that intends to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under that paragraph (hereinafter in this Article referred to as the "notification of election of the simplified tax system") by the day before the first day of the taxable period for which it intends to be subject to the application of that paragraph (where that taxable period is a taxable period prescribed in Article 56, paragraph (1), the last day of that taxable period; the same applies hereinafter in this paragraph, paragraph (3) and paragraph (4)), and has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of Article 37, paragraph (1) of the Act for the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of election of the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to be subject to that application. machine translation, not official **第二項** 法第三十七条第一項の規定の適用を受けることをやめようとする事業者が、やむを得ない事情があるため同条第五項の規定による届出書（事業を廃止した旨を記載した届出書を除く。以下この条において「簡易課税制度選択不適用届出書」という。）を法第三十七条第一項の規定の適用を受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合において、当該課税期間以後の課税期間につき同項の規定の適用を受けることをやめ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、当該事業者は簡易課税制度選択不適用届出書を当該適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。 art-57-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-2 Where a business operator that intends to cease to be subject to the application of Article 37, paragraph (1) of the Act has been unable, due to unavoidable circumstances, to submit the written notification under paragraph (5) of that Article (excluding a written notification stating that the business has been discontinued; hereinafter in this Article referred to as the "notification of withdrawal from the simplified tax system") by the day before the first day of the taxable period for which it intends to cease to be subject to the application of Article 37, paragraph (1) of the Act, and has obtained the approval of the district director having jurisdiction over its place for tax payment for ceasing to be subject to the application of that paragraph for the taxable periods on or after that taxable period, that business operator is deemed to have submitted the notification of withdrawal from the simplified tax system to that district director on the day before the first day of the taxable period for which it intends to cease to be subject to that application. machine translation, not official **第三項** 前二項の承認を受けようとする事業者は、法第三十七条第一項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の年月日、簡易課税制度選択適用届出書又は簡易課税制度選択不適用届出書を当該課税期間の初日の前日までに提出できなかつた事情その他財務省令で定める事項を記載した申請書を、当該事情がやんだ後相当の期間内に、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。 art-57-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-3 A business operator that intends to obtain the approval under the preceding two paragraphs must submit to the district director having jurisdiction over its place for tax payment, within a reasonable period after those circumstances have ceased, a written application stating the date of the first day of the taxable period for which it intends to be, or to cease to be, subject to the application of Article 37, paragraph (1) of the Act, the circumstances in which it was unable to submit the notification of election of the simplified tax system or the notification of withdrawal from the simplified tax system by the day before the first day of that taxable period, and other matters specified by Ministry of Finance Order. machine translation, not official **第四項** 税務署長は、前項の申請書の提出があつた場合において、その申請をした事業者が簡易課税制度選択適用届出書又は簡易課税制度選択不適用届出書をその申請に係る課税期間の初日の前日までに提出できなかつたことについてやむを得ない事情がないと認めるときは、その申請を却下する。 art-57-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-4 Where a written application under the preceding paragraph has been submitted, the district director is to reject the application if the district director finds that there were no unavoidable circumstances for the applicant business operator's inability to submit the notification of election of the simplified tax system or the notification of withdrawal from the simplified tax system by the day before the first day of the taxable period relating to the application. machine translation, not official **第五項** 税務署長は、第三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。 art-57-2/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-5 Where a written application under paragraph (3) has been submitted and the district director makes a disposition of approval or dismissal of the application, the district director is to notify the business operator that filed the application to that effect in writing. machine translation, not official --- ## Cites - art-57-2/par-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - art-57-2/par-1: この条 → 消費税法施行令 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2 - art-57-2/par-1: 第五十六条第一項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-56/par-1 - art-57-2/par-1: この項 → 消費税法施行令 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-1 - art-57-2/par-1: 第三項 → 消費税法施行令 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-3 - art-57-2/par-1: 第四項 → 消費税法施行令 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-4 - art-57-2/par-2: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - art-57-2/par-2: 同条第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 (e-Gov law ID 363AC0000000108) - art-57-2/par-2: この条 → 消費税法施行令 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2 - art-57-2/par-3: 前二項 → 消費税法施行令 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-1 - art-57-2/par-3: 前二項 → 消費税法施行令 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-2 - art-57-2/par-3: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - art-57-2/par-4: 前項 → 消費税法施行令 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-3 - art-57-2/par-5: 第三項 → 消費税法施行令 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-3 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第二十八条第四項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4 - 消費税法施行令 第二十八条第四項第一号（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4/item-1 - 消費税法施行令 第二十八条第四項第二号（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4/item-2 - 消費税法施行令 第五十七条の二第一項（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-1 - 消費税法施行令 第五十七条の二第二項（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-2 - 消費税法施行令 第五十七条の二第三項（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-3 - 消費税法施行令 第五十七条の二第四項（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-4 - 消費税法施行令 第五十七条の二第五項（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-5 - 消費税法施行令 附則第四条第一項（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-141/art-4/par-1 - 消費税法施行規則 第十七条第四項（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-4 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十七条第四項第一号（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-4/item-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十七条第四項第二号（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-4/item-2 (e-Gov law ID 363M50000040053) - 消費税法施行規則 附則第四条第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2 (e-Gov law ID 363M50000040053) --- ## 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 in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-013, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-031, 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