# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の三 (Article 70-3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-3. 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: 第七十条の三 (Article 70-3)（特定国外事業者に係る適格請求書発行事業者の登録申請書の添付書類） — address `art-70-3` - 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-70-3 - 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. --- ### 第七十条の三（特定国外事業者に係る適格請求書発行事業者の登録申請書の添付書類） — Documents Attached to a Written Application for Registration as a Qualified Invoice Issuer by a Specified Foreign Business Operator caption: machine translation, not official art-70-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-3 **第一項** 登録を受けようとする法第五十七条の二第五項第一号に規定する特定国外事業者は、同条第二項の申請書に財務省令で定める書類を添付して提出するものとする。 art-70-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-3/par-1 A specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act that intends to receive registration is to submit the written application under paragraph (2) of that Article with the documents specified by Ministry of Finance Order attached. machine translation, not official --- ## Cites - art-70-3/par-1: 法第五十七条の二第五項第一号 → 消費税法 第五十七条の二第五項第一号 (Article 57-2, paragraph (5), item (i)), art-57-2/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-1 (e-Gov law ID 363AC0000000108) - art-70-3/par-1: 同条第二項 → 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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 第二十六条の三第一項（特定国外事業者に係る適格請求書発行事業者の登録申請書の添付書類） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-3/par-1 (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-20261106T203801-034, 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