# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十六条 (Article 66) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-66. 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: 第六十六条 (Article 66)（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） — address `art-66` - 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-66 - 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/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/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 --- ## Cites - 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) --- ## 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-20261106T203801-033, 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