# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の九 (Article 70-9)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9. 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: 第七十条の九 (Article 70-9)（適格請求書の交付を免除する課税資産の譲渡等の範囲等） — address `art-70-9`
- 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-70-9
- 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.

---

### 第七十条の九（適格請求書の交付を免除する課税資産の譲渡等の範囲等） — Scope, etc. of Taxable Transfers, etc. of Assets Exempt from Delivery of a Qualified Invoice
<sup>caption: machine translation, not official</sup>
<sup>art-70-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9</sup>

**第一項**  法第五十七条の四第一項に規定する政令で定める場合は、次に掲げる場合とする。
<sup>art-70-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-1</sup>
The cases specified by Cabinet Order prescribed in Article 57-4, paragraph (1) of the Act are the following cases:
<sup>machine translation, not official</sup>

  **一**  法第十八条第一項の規定により、資産の譲渡等（前受金に係るものに限る。）に係る対価の額を収入した日に当該資産の譲渡等を行つたものとされる場合
  <sup>art-70-9/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-1/item-1</sup>
  a case where, pursuant to Article 18, paragraph (1) of the Act, a transfer, etc. of assets (limited to one relating to an advance payment) is deemed to have been conducted on the day on which the amount of consideration for that transfer, etc. of assets was received;
  <sup>machine translation, not official</sup>

  **二**  法第六十条第二項の規定により、資産の譲渡等の対価を収納すべき会計年度の末日に当該資産の譲渡等を行つたものとされる場合（当該資産の譲渡等を同日の翌日以後に行う場合に限る。）
  <sup>art-70-9/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-1/item-2</sup>
  a case where, pursuant to Article 60, paragraph (2) of the Act, a transfer, etc. of assets is deemed to have been conducted on the last day of the fiscal year in which the consideration for that transfer, etc. of assets is to be received (limited to the case where that transfer, etc. of assets is conducted on or after the day following that day);
  <sup>machine translation, not official</sup>

  **三**  第七十四条第二項の規定により、資産の譲渡等の対価を収納すべき課税期間の末日に当該資産の譲渡等を行つたものとされる場合（当該資産の譲渡等を同日の翌日以後に行う場合に限る。）
  <sup>art-70-9/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-1/item-3</sup>
  a case where, pursuant to Article 74, paragraph (2), a transfer, etc. of assets is deemed to have been conducted on the last day of the taxable period in which the consideration for that transfer, etc. of assets is to be received (limited to the case where that transfer, etc. of assets is conducted on or after the day following that day).
  <sup>machine translation, not official</sup>

**第二項**  法第五十七条の四第一項ただし書に規定する政令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この項、第七十条の十二及び第七十条の十四第五項において同じ。）とする。
<sup>art-70-9/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2</sup>
The taxable transfers, etc. of assets specified by Cabinet Order prescribed in the proviso to Article 57-4, paragraph (1) of the Act are the following taxable transfers, etc. of assets (excluding those that fall under a specified transfer, etc. of assets; the same applies hereinafter in this paragraph, Article 70-12 and Article 70-14, paragraph (5)):
<sup>machine translation, not official</sup>

  **一**  次に掲げる役務の提供のうち当該役務の提供に係る税込価額（法第五十七条の四第一項第四号に規定する税込価額をいう。）が三万円未満のもの
  <sup>art-70-9/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1</sup>
  those of the following provisions of services for which the tax-inclusive price relating to the provision of the services (meaning the tax-inclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act) is less than 30,000 yen:
  <sup>machine translation, not official</sup>

    **イ**  海上運送法第二条第五項（定義）に規定する一般旅客定期航路事業、同条第七項に規定する貨客定期航路事業（特定の者の需要に応じ、特定の範囲の人の運送をするものを除く。）及び同条第九項に規定する一般不定期航路事業（乗合旅客の運送をするものに限る。）として行う旅客の運送
    <sup>art-70-9/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1/sub-1</sup>
    transportation of passengers conducted as the general regular passenger route business prescribed in Article 2, paragraph (5) (Definitions) of the Marine Transportation Act, the regular passenger and cargo route business prescribed in paragraph (7) of that Article (excluding that which, in response to the demand of specified persons, transports a specified range of persons) and the general irregular route business prescribed in paragraph (9) of that Article (limited to that which transports passengers on a shared basis);
    <sup>machine translation, not official</sup>

    **ロ**  道路運送法（昭和二十六年法律第百八十三号）第三条第一号イ（種類）に規定する一般乗合旅客自動車運送事業として行う旅客の運送
    <sup>art-70-9/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1/sub-2</sup>
    transportation of passengers conducted as the general shared-ride passenger motor vehicle transportation business prescribed in Article 3, item (i), (a) (Types) of the Road Transportation Act (Act No. 183 of 1951);
    <sup>machine translation, not official</sup>

    **ハ**  鉄道事業法第二条第二項（定義）に規定する第一種鉄道事業又は同条第三項に規定する第二種鉄道事業として行う旅客の運送
    <sup>art-70-9/par-2/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1/sub-3</sup>
    transportation of passengers conducted as the Type 1 railway business prescribed in Article 2, paragraph (2) (Definitions) of the Railway Business Act or the Type 2 railway business prescribed in paragraph (3) of that Article;
    <sup>machine translation, not official</sup>

    **ニ**  軌道法第三条（事業の特許）に規定する運輸事業として行う旅客の運送
    <sup>art-70-9/par-2/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1/sub-4</sup>
    transportation of passengers conducted as the transportation business prescribed in Article 3 (Licensing of Business) of the Act on Rail Tracks;
    <sup>machine translation, not official</sup>

  **二**  卸売市場（卸売市場法（昭和四十六年法律第三十五号）第四条第一項（中央卸売市場の認定）又は第十三条第一項（地方卸売市場の認定）の認定を受けた卸売市場その他これらに準ずるものとして農林水産大臣が財務大臣と協議して定める基準を満たす卸売市場（農林水産大臣の確認を受けたものに限る。）をいう。イにおいて同じ。）においてせり売又は入札の方法により行われる課税資産の譲渡等その他の媒介又は取次ぎに係る業務を行う者を介して行われる課税資産の譲渡等のうち次に掲げるもの
  <sup>art-70-9/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2</sup>
  among taxable transfers, etc. of assets conducted through a person engaged in business relating to intermediation or brokerage, such as taxable transfers, etc. of assets conducted by auction or bidding in a wholesale market (meaning a wholesale market that has received the authorization under Article 4, paragraph (1) (Authorization of Central Wholesale Market) or Article 13, paragraph (1) (Authorization of Regional Wholesale Market) of the Wholesale Market Act (Act No. 35 of 1971), or another wholesale market that meets the standards established by the Minister of Agriculture, Forestry and Fisheries in consultation with the Minister of Finance as being similar to these (limited to one that has been confirmed by the Minister of Agriculture, Forestry and Fisheries); the same applies in (a)), the following:
  <sup>machine translation, not official</sup>

    **イ**  卸売市場において、卸売市場法第二条第四項（定義）に規定する卸売業者が同項に規定する卸売をする業務（出荷者から卸売のための販売の委託を受けて行うものに限る。）として行う生鮮食料品等（同条第一項に規定する生鮮食料品等をいう。）の譲渡
    <sup>art-70-9/par-2/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2/sub-1</sup>
    the transfer, in a wholesale market, of fresh food products, etc. (meaning fresh food products, etc. prescribed in Article 2, paragraph (1) of the Wholesale Market Act) conducted by a wholesaler prescribed in Article 2, paragraph (4) (Definitions) of that Act as business of conducting wholesale prescribed in that paragraph (limited to that conducted upon being commissioned by a shipper to sell for wholesale);
    <sup>machine translation, not official</sup>

    **ロ**  農業協同組合法第四条（法人性）、水産業協同組合法（昭和二十三年法律第二百四十二号）第二条（組合の種類）又は森林組合法（昭和五十三年法律第三十六号）第四条第一項（事業の目的等）に規定する組合（これらの組合に準ずるものとして財務省令で定めるものを含む。）が、当該組合の組合員その他の構成員から販売の委託（販売条件を付さず、かつ、財務省令で定める方法により販売代金の精算が行われるものに限る。）を受けて行う農林水産物の譲渡（当該農林水産物の譲渡を行う者を特定せずに行われるものに限る。）
    <sup>art-70-9/par-2/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2/sub-2</sup>
    the transfer of agricultural, forestry and fishery products (limited to that conducted without identifying the person who conducts the transfer of those agricultural, forestry and fishery products) conducted by a cooperative prescribed in Article 4 (Legal Personality) of the Agricultural Co-operatives Act, Article 2 (Types of Cooperatives) of the Fishery Industry Cooperative Act (Act No. 242 of 1948) or Article 4, paragraph (1) (Purpose of Business, etc.) of the Forestry Cooperative Act (Act No. 36 of 1978) (including those specified by Ministry of Finance Order as similar to these cooperatives), upon being commissioned to sell by a member or other constituent of the cooperative (limited to that where no sales conditions are attached and settlement of the sales proceeds is made by a method specified by Ministry of Finance Order);
    <sup>machine translation, not official</sup>

  **三**  前二号に掲げるもののほか、課税資産の譲渡等の対価の額が通常少額であり、かつ、当該課税資産の譲渡等が不特定かつ多数の者に対して行われるものであつて、当該課税資産の譲渡等が自動販売機により行われることその他の取引の状況から適格請求書を交付することが著しく困難な課税資産の譲渡等として財務省令で定めるもの
  <sup>art-70-9/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-3</sup>
  in addition to those listed in the preceding two items, taxable transfers, etc. of assets specified by Ministry of Finance Order as those for which the amount of consideration for the taxable transfer, etc. of assets is ordinarily small and which are conducted for an unspecified and large number of persons, and for which it is extremely difficult to deliver a qualified invoice in light of the circumstances of the transaction, such as that the taxable transfer, etc. of assets is conducted through a vending machine.
  <sup>machine translation, not official</sup>

**第三項**  法第五十七条の四第三項ただし書に規定する政令で定める場合は、次に掲げる場合とする。
<sup>art-70-9/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-3</sup>
The cases specified by Cabinet Order prescribed in the proviso to Article 57-4, paragraph (3) of the Act are the following cases:
<sup>machine translation, not official</sup>

  **一**  前項各号に掲げる課税資産の譲渡等を行う場合
  <sup>art-70-9/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-3/item-1</sup>
  a case where a taxable transfer, etc. of assets set forth in the items of the preceding paragraph is conducted;
  <sup>machine translation, not official</sup>

  **二**  法第三十八条第一項に規定する売上げに係る対価の返還等に係る同項に規定する税込価額が一万円未満である場合
  <sup>art-70-9/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-3/item-2</sup>
  a case where the tax-inclusive price prescribed in Article 38, paragraph (1) of the Act relating to the refund, etc. of consideration for sales prescribed in that paragraph is less than 10,000 yen.
  <sup>machine translation, not official</sup>

---

## Cites
- art-70-9/par-1: 法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 (e-Gov law ID 363AC0000000108)
- art-70-9/par-1/item-1: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-70-9/par-1/item-2: 法第六十条第二項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-2 (e-Gov law ID 363AC0000000108)
- art-70-9/par-1/item-3: 第七十四条第二項 → 消費税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-2
- art-70-9/par-2: 法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 (e-Gov law ID 363AC0000000108)
- art-70-9/par-2: この項 → 消費税法施行令 第七十条の九第二項 (Article 70-9, paragraph (2)), art-70-9/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2
- art-70-9/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
- art-70-9/par-2: 第七十条の十四第五項 → 消費税法施行令 第七十条の十四第五項 (Article 70-14, paragraph (5)), art-70-14/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-14/par-5
- art-70-9/par-2/item-1: 法第五十七条の四第一項第四号 → 消費税法 第五十七条の四第一項第四号 (Article 57-4, paragraph (1), item (iv)), art-57-4/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-70-9/par-2/item-1/sub-1: 海上運送法第二条第五項 → e-Gov law 324AC0000000187, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-70-9/par-2/item-1/sub-1: 同条第七項 → e-Gov law 324AC0000000187, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-70-9/par-2/item-1/sub-1: 同条第九項 → e-Gov law 324AC0000000187, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-70-9/par-2/item-1/sub-2: 道路運送法（昭和二十六年法律第百八十三号）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-70-9/par-2/item-1/sub-3: 鉄道事業法第二条第二項 → e-Gov law 361AC0000000092, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-70-9/par-2/item-1/sub-3: 同条第三項 → e-Gov law 361AC0000000092, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-70-9/par-2/item-1/sub-4: 軌道法第三条 → e-Gov law 210AC0000000076, 第三条 (Article 3), art-3 — not held in this collection
- art-70-9/par-2/item-2: 卸売市場法（昭和四十六年法律第三十五号）第四条第一項 → e-Gov law 346AC0000000035, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-70-9/par-2/item-2: 第十三条第一項 → e-Gov law 346AC0000000035, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-70-9/par-2/item-2/sub-1: 卸売市場法第二条第四項 → e-Gov law 346AC0000000035, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-70-9/par-2/item-2/sub-1: 同条第一項 → e-Gov law 346AC0000000035, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-70-9/par-2/item-2/sub-2: 農業協同組合法第四条 → e-Gov law 322AC0000000132, 第四条 (Article 4), art-4 — not held in this collection
- art-70-9/par-2/item-2/sub-2: 水産業協同組合法（昭和二十三年法律第二百四十二号）第二条 → e-Gov law 323AC0000000242, 第二条 (Article 2), art-2 — not held in this collection
- art-70-9/par-2/item-2/sub-2: 森林組合法（昭和五十三年法律第三十六号）第四条第一項 → e-Gov law 353AC0000000036, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-70-9/par-2/item-3: 前二号 → 消費税法施行令 第七十条の九第二項第一号 (Article 70-9, paragraph (2), item (i)), art-70-9/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-1
- art-70-9/par-2/item-3: 前二号 → 消費税法施行令 第七十条の九第二項第二号 (Article 70-9, paragraph (2), item (ii)), art-70-9/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2
- art-70-9/par-3: 法第五十七条の四第三項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3 (e-Gov law ID 363AC0000000108)
- art-70-9/par-3/item-1: 前項 → 消費税法施行令 第七十条の九第二項 (Article 70-9, paragraph (2)), art-70-9/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2
- art-70-9/par-3/item-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第四十九条第一項第一号イ（課税仕入れ等の税額の控除に係る帳簿等の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-1/item-1/sub-1
- 消費税法施行令 第四十九条第三項（課税仕入れ等の税額の控除に係る帳簿等の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-3
- 消費税法施行令 第四十九条第五項（課税仕入れ等の税額の控除に係る帳簿等の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-5
- 消費税法施行令 第七十条の九第二項（適格請求書の交付を免除する課税資産の譲渡等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2
- 消費税法施行令 第七十条の九第二項第三号（適格請求書の交付を免除する課税資産の譲渡等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-3
- 消費税法施行令 第七十条の九第三項第一号（適格請求書の交付を免除する課税資産の譲渡等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-3/item-1
- 消費税法施行規則 第二十六条の五第一項（適格請求書等の交付義務の特例に係る組合に準ずるものの範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-5/par-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第二十六条の五第二項（適格請求書等の交付義務の特例に係る組合に準ずるものの範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-5/par-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第二十六条の六第一項（適格請求書等の交付が著しく困難な課税資産の譲渡等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-6/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-20261106T203801-035, 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
- claude-sonnet-5-5 — Machine translation, 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