# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の十一 (Article 70-11) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11. 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: 第七十条の十一 (Article 70-11)（適格簡易請求書の交付が認められる事業の範囲） — address `art-70-11` - 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-70-11 - 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. --- ### 第七十条の十一（適格簡易請求書の交付が認められる事業の範囲） — Scope of Businesses for Which Delivery of a Qualified Simplified Invoice Is Permitted caption: machine translation, not official art-70-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11 **第一項** 法第五十七条の四第二項に規定する政令で定める事業は、次に掲げる事業とする。 art-70-11/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1 The businesses specified by Cabinet Order prescribed in Article 57-4, paragraph (2) of the Act are the following businesses: machine translation, not official **一** 小売業、飲食店業、写真業及び旅行業 art-70-11/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-1 retail business, restaurant business, photography business and travel business; machine translation, not official **二** 道路運送法第三条第一号ハ（種類）に規定する一般乗用旅客自動車運送事業（当該一般乗用旅客自動車運送事業として行う旅客の運送の引受けが営業所のみにおいて行われるものとして同法第九条の三第一項（一般乗用旅客自動車運送事業の運賃及び料金）の国土交通大臣の認可を受けた運賃等（同項に規定する運賃等をいう。以下この号において同じ。）又は同条第三項の規定により定められた運賃等が適用されるものを除く。） art-70-11/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-2 the general passenger vehicle transportation business prescribed in Article 3, item (i), (c) (Types) of the Road Transportation Act (excluding that to which apply fares, etc. approved by the Minister of Land, Infrastructure, Transport and Tourism under Article 9-3, paragraph (1) (Fares and Charges for General Passenger Vehicle Transportation Business) of that Act as being such that acceptance of the transportation of passengers conducted as that general passenger vehicle transportation business is conducted only at business offices (meaning fares, etc. prescribed in that paragraph; the same applies hereinafter in this item), or fares, etc. fixed pursuant to paragraph (3) of that Article); machine translation, not official **三** 駐車場業（不特定かつ多数の者に自動車その他の車両の駐車のための場所を提供するものに限る。） art-70-11/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-3 parking lot business (limited to that which provides a place for parking automobiles or other vehicles to an unspecified and large number of persons); machine translation, not official **四** 前三号に掲げる事業に準ずる事業で不特定かつ多数の者に資産の譲渡等を行うもの art-70-11/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-4 a business similar to the businesses set forth in the preceding three items that conducts transfers, etc. of assets to an unspecified and large number of persons. machine translation, not official --- ## Cites - art-70-11/par-1: 法第五十七条の四第二項 → 消費税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2 (e-Gov law ID 363AC0000000108) - art-70-11/par-1/item-2: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection - art-70-11/par-1/item-2: 同法第九条の三第一項 → e-Gov law 326AC0000000183, 第九条の三第一項 (Article 9-3, paragraph (1)), art-9-3/par-1 — not held in this collection - art-70-11/par-1/item-2: この号 → 消費税法施行令 第七十条の十一第一項第二号 (Article 70-11, paragraph (1), item (ii)), art-70-11/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-2 - art-70-11/par-1/item-2: 同条第三項 → e-Gov law 326AC0000000183, 第九条の三第三項 (Article 9-3, paragraph (3)), art-9-3/par-3 — not held in this collection - art-70-11/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十一第一項第一号 (Article 70-11, paragraph (1), item (i)), art-70-11/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-1 - art-70-11/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十一第一項第二号 (Article 70-11, paragraph (1), item (ii)), art-70-11/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-2 - art-70-11/par-1/item-4: 前三号 → 消費税法施行令 第七十条の十一第一項第三号 (Article 70-11, paragraph (1), item (iii)), art-70-11/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第五十八条の二第一項（売上げに係る対価の返還等に係る帳簿の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-58-2/par-1 - 消費税法施行令 第七十条の十一第一項第二号（適格簡易請求書の交付が認められる事業の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-2 - 消費税法施行令 第七十条の十一第一項第四号（適格簡易請求書の交付が認められる事業の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11/par-1/item-4 - 消費税法施行規則 第二十七条第二項（帳簿の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/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-20261106T203801-036, 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-20261106T203801-036, 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