# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条 (Supplementary Provisions, Article 20)

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- 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: 第二十条 (Supplementary Provisions, Article 20)（砂糖類の戻入れの承認に係る申請の手続等） — address `suppl-3632-360/art-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20
- 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.

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### 第二十条（砂糖類の戻入れの承認に係る申請の手続等） — Application Procedures, etc. for Approval of Return of Sugars
<sup>caption: machine translation, not official</sup>
<sup>suppl-3632-360/art-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20</sup>

**第一項**  法附則第二十二条第一項の承認を受けようとする者は、次に掲げる事項を記載した申請書を国税庁長官に提出しなければならない。
<sup>suppl-3632-360/art-20/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1</sup>
A person who intends to obtain the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act must submit a written application stating the following matters to the Commissioner of the National Tax Agency:
<sup>machine translation, not official</sup>

  **一**  申請者の氏名又は名称及び住所又は居所
  <sup>suppl-3632-360/art-20/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1/item-1</sup>
  the name or title and the address or residence of the applicant;
  <sup>machine translation, not official</sup>

  **二**  承認を受けようとする場所の所在地
  <sup>suppl-3632-360/art-20/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1/item-2</sup>
  the location of the place for which the approval is sought;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>suppl-3632-360/art-20/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  国税庁長官は、法附則第二十二条第一項の承認をする場合にはその旨、同項の承認を与えない場合にはその旨及びその理由を書面により申請者に通知しなければならない。
<sup>suppl-3632-360/art-20/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-2</sup>
The Commissioner of the National Tax Agency must notify the applicant in writing of the fact of approval where granting the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act, and of the fact and the reason where not granting the approval under that paragraph.
<sup>machine translation, not official</sup>

## Cited by

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

- 消費税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-1/par-1
- 消費税法施行令 附則第二十一条第一項（第二種の物品の戻入れの承認に係る申請の手続等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-21/par-1
- 消費税法施行令 附則第二十二条第一項（トランプ類の戻入れの承認に係る申請の手続等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-22/par-1

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## 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-20261106T203801-046, 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