# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の二 (Article 70-2)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-2. 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: 第七十条の二 (Article 70-2)（適格請求書発行事業者の登録申請書の提出期限） — address `art-70-2`
- 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-70-2
- 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.

---

### 第七十条の二（適格請求書発行事業者の登録申請書の提出期限） — Deadline for Filing a Written Application for Registration as a Qualified Invoice Issuer
<sup>caption: machine translation, not official</sup>
<sup>art-70-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-2</sup>

**第一項**  法第五十七条の二第二項に規定する政令で定める日は、同項に規定する課税期間の初日から起算して十五日前の日とする。
<sup>art-70-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-2/par-1</sup>
The date specified by Cabinet Order prescribed in Article 57-2, paragraph (2) of the Act is the day 15 days before the first day of the taxable period prescribed in that paragraph, counting from that first day.
<sup>machine translation, not official</sup>

**第二項**  法第五十七条の二第二項後段の規定により同項に規定する政令で定める日までに同項の申請書を提出した事業者について、同項に規定する課税期間の初日後に同条第三項の規定による登録（同条第一項の登録をいう。以下第七十条の十二までにおいて同じ。）がされたときは、同日に登録を受けたものとみなす。
<sup>art-70-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-2/par-2</sup>
Where, with regard to a business operator that has submitted the written application under Article 57-2, paragraph (2) of the Act by the date specified by Cabinet Order prescribed in that paragraph pursuant to the second sentence of that paragraph, registration under paragraph (3) of that Article (meaning the registration under paragraph (1) of that Article; the same applies hereinafter through Article 70-12) is made after the first day of the taxable period prescribed in Article 57-2, paragraph (2) of the Act, the business operator is deemed to have received registration on that day.
<sup>machine translation, not official</sup>

---

## Cites
- art-70-2/par-1: 法第五十七条の二第二項 → 消費税法 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/art-57-2/par-2 (e-Gov law ID 363AC0000000108)
- art-70-2/par-2: 法第五十七条の二第二項 → 消費税法 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/art-57-2/par-2 (e-Gov law ID 363AC0000000108)
- art-70-2/par-2: 同条第三項 → 消費税法 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/art-57-2/par-3 (e-Gov law ID 363AC0000000108)
- art-70-2/par-2: 同条第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108)
- art-70-2/par-2: 第七十条の十二 → 消費税法施行令 第七十条の十二 (Article 70-12), art-70-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-12

---

## 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-20261106T203801-034, 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