# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の六 (Article 70-6) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-6. 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: 第七十条の六 (Article 70-6)（適格請求書発行事業者の事業を承継した相続人の手続等） — address `art-70-6` - 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-70-6 - 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. --- ### 第七十条の六（適格請求書発行事業者の事業を承継した相続人の手続等） — Procedures, etc. for an Heir Who Has Succeeded to the Business of a Qualified Invoice Issuer caption: machine translation, not official art-70-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-6 **第一項** 法第五十七条の三第三項の規定の適用を受けようとする同項に規定する相続人は、同条第一項の規定による届出書に、相続により適格請求書発行事業者の事業を承継した旨を記載しなければならない。 art-70-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-6/par-1 An heir prescribed in Article 57-3, paragraph (3) of the Act who intends to be subject to the application of that paragraph must state, in the written notification under paragraph (1) of that Article, that the heir has succeeded to the business of the qualified invoice issuer by inheritance. machine translation, not official **第二項** 法第五十七条の三第三項の規定の適用を受けている同項に規定する相続人が、同項に規定するみなし登録期間中に法第五十七条の二第二項の申請書をその納税地を所轄する税務署長に提出した場合において、当該みなし登録期間の末日までに当該申請書に係る登録又は同条第五項の処分に係る通知がないときは、同日の翌日から当該通知が当該相続人に到達するまでの期間を法第五十七条の三第三項に規定するみなし登録期間とみなして、同項の規定を適用する。 art-70-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-6/par-2 Where an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph has submitted the written application under Article 57-2, paragraph (2) of the Act to the district director having jurisdiction over its place for tax payment during the deemed registration period prescribed in Article 57-3, paragraph (3) of the Act, and, by the last day of that deemed registration period, there has been no notice of the registration relating to that written application or of the disposition under Article 57-2, paragraph (5) of the Act, Article 57-3, paragraph (3) of the Act is applied by deeming the period from the day following that last day until that notice reaches the heir to be the deemed registration period prescribed in Article 57-3, paragraph (3) of the Act. machine translation, not official --- ## Cites - art-70-6/par-1: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108) - art-70-6/par-1: 同条第一項 → 消費税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-1 (e-Gov law ID 363AC0000000108) - art-70-6/par-2: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108) - art-70-6/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-70-6/par-2: 同条第五項 → 消費税法 第五十七条の二第五項 (Article 57-2, paragraph (5)), art-57-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5 (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-20261106T203801-035, 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-20261106T203801-035, 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