# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第四章 (Chapter 4)
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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第四章 (Chapter 4) — address `ch-4`
- Text: the text as amended with effect from 2026-12-11, standing until 2026-12-31 — NOT yet in force (revision 20261211_508M60000040019)
- URL (this text's page, at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#ch-4
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/ch-4
- Every provision below carries its address and its place on this text's page on the line under it.
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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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
---
## 第四章 雑則 — Chapter IV Miscellaneous Provisions
heading: machine translation, not official
ch-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#ch-4
### 第二十六条（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — Matters to Be Stated in Written Notification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
caption: machine translation, not official
art-26 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26
**第一項** 法第五十七条第一項に規定する届出書には、次の各号に掲げる場合の区分に応じ当該各号に定める事項を記載しなければならない。
art-26/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1
A written notification prescribed in Article 57, paragraph (1) of the Act must state, in the cases listed in the following items, the matters specified in the relevant item.
machine translation, not official
**一** 法第五十七条第一項第一号に掲げる場合 次に掲げる事項
art-26/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1
in the case set out in Article 57, paragraph (1), item (i) of the Act: the following matters:
machine translation, not official
**イ** 届出者の氏名又は名称（代表者の氏名を含む。以下この条において同じ。）、納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（イにおいて「住所等」という。）とが異なる場合には、納税地及び住所等。イにおいて同じ。）及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び納税地）
art-26/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1/sub-1
the notifier's name or title (including the name of the representative; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (referred to as "address, etc." in (a)), the place for tax payment and the address, etc.; the same applies in (a)), and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**ロ** 届出者の行う事業の内容
art-26/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1/sub-2
the content of the business carried on by the notifier;
machine translation, not official
**ハ** 届出者が法人である場合には、事業年度の開始及び終了の日
art-26/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1/sub-3
where the notifier is a corporation, the days on which the business year begins and ends;
machine translation, not official
**ニ** 課税期間の初日及び末日
art-26/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1/sub-4
the first day and last day of the taxable period;
machine translation, not official
**ホ** 法第五十七条第一項第一号に掲げる場合に該当することとなつた課税期間の初日の年月日
art-26/par-1/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1/sub-5
the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (i) of the Act;
machine translation, not official
**ヘ** ホに規定する課税期間の基準期間における課税売上高（法第九条第一項に規定する基準期間における課税売上高をいう。以下この条及び第三十条において同じ。）又は当該課税期間の特定期間における課税売上高（法第九条の二第一項に規定する特定期間における課税売上高をいい、同条第三項の規定の適用がある場合には同項に規定する合計額とする。第三十条において同じ。）
art-26/par-1/item-1/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1/sub-6
the taxable sales in the base period for the taxable period prescribed in (e) (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article and Article 30) or the taxable sales in the specified period for that taxable period (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act, and, where Article 9-2, paragraph (3) of the Act applies, the total amount prescribed in paragraph (3) of that Article; the same applies in Article 30);
machine translation, not official
**ト** その他参考となるべき事項
art-26/par-1/item-1/sub-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1/sub-7
any other matters for reference;
machine translation, not official
**二** 法第五十七条第一項第二号に掲げる場合 次に掲げる事項
art-26/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-2
in the case set out in Article 57, paragraph (1), item (ii) of the Act: the following matters:
machine translation, not official
**イ** 届出者の氏名又は名称、納税地及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び納税地）
art-26/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-2/sub-1
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**ロ** 課税期間の初日及び末日
art-26/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-2/sub-2
the first day and last day of the taxable period;
machine translation, not official
**ハ** 法第五十七条第一項第二号に掲げる場合に該当することとなつた課税期間の初日の年月日
art-26/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-2/sub-3
the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii) of the Act;
machine translation, not official
**ニ** ハに規定する課税期間の基準期間における課税売上高
art-26/par-1/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-2/sub-4
the taxable sales in the base period for the taxable period prescribed in (c);
machine translation, not official
**ホ** その他参考となるべき事項
art-26/par-1/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-2/sub-5
any other matters for reference;
machine translation, not official
**三** 法第五十七条第一項第二号の二に掲げる場合 次に掲げる事項
art-26/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3
in the case set out in Article 57, paragraph (1), item (ii)-2 of the Act: the following matters:
machine translation, not official
**イ** 届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
art-26/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3/sub-1
the notifier's name or title and place for tax payment (for a person that has a corporate number, the title, place for tax payment and corporate number);
machine translation, not official
**ロ** 届出者の行う事業の内容
art-26/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3/sub-2
the content of the business carried on by the notifier;
machine translation, not official
**ハ** 課税期間の初日及び末日
art-26/par-1/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3/sub-3
the first day and last day of the taxable period;
machine translation, not official
**ニ** 法第五十七条第一項第二号の二に掲げる場合に該当することとなつた課税期間の初日の年月日
art-26/par-1/item-3/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3/sub-4
the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii)-2 of the Act;
machine translation, not official
**ホ** ニに規定する課税期間の基準期間における課税売上高
art-26/par-1/item-3/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3/sub-5
the taxable sales in the base period for the taxable period prescribed in (d);
machine translation, not official
**ヘ** 法第五十七条第一項第二号の二に掲げる場合に該当することとなつた法第十二条の四第一項の規定の適用に係る同項に規定する高額特定資産の仕入れ等の日及び当該適用に係る高額特定資産（同項に規定する高額特定資産をいう。ヘにおいて同じ。）の内容、同条第二項の規定の適用に係る法第三十六条第一項又は第三項に規定する場合に該当することとなつた日及び当該適用に係る高額特定資産若しくは調整対象自己建設高額資産（法第十二条の四第二項に規定する調整対象自己建設高額資産をいう。トにおいて同じ。）の内容又は法第十二条の四第三項の規定の適用に係る同項に規定するときに該当することとなつた課税期間の初日及び末日並びに当該課税期間における令第二十五条の五第四項に規定する合計額
art-26/par-1/item-3/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3/sub-6
the day of the purchase, etc. of a high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act in connection with the application of that paragraph, as a result of which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii)-2 of the Act, and the particulars of the high-value specified asset relating to that application (meaning the high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act; the same applies in (f)); the day on which the notifier came to fall under the case prescribed in Article 36, paragraph (1) or (3) of the Act in connection with the application of Article 12-4, paragraph (2) of the Act, and the particulars of the high-value specified asset or adjustment-target self-constructed high-value asset (meaning the adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Act; the same applies in (g)) relating to that application; or the first day and last day of the taxable period in which the notifier came to fall under the case prescribed in Article 12-4, paragraph (3) of the Act in connection with the application of Article 12-4, paragraph (3) of the Act, and the total amount prescribed in Article 25-5, paragraph (4) of the Order for that taxable period;
machine translation, not official
**ト** 法第十二条の四第一項に規定する自己建設高額特定資産について同項の規定の適用を受ける場合又は調整対象自己建設高額資産について同条第二項の規定の適用を受ける場合にあつては、当該自己建設高額特定資産又は当該調整対象自己建設高額資産の同条第一項に規定する建設等の完了予定時期
art-26/par-1/item-3/sub-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3/sub-7
in the case where the notifier is subject to the application of Article 12-4, paragraph (1) of the Act with respect to a self-constructed high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act, or is subject to the application of Article 12-4, paragraph (2) of the Act with respect to an adjustment-target self-constructed high-value asset, the scheduled time of completion of the construction, etc. prescribed in Article 12-4, paragraph (1) of the Act of that self-constructed high-value specified asset or that adjustment-target self-constructed high-value asset;
machine translation, not official
**チ** その他参考となるべき事項
art-26/par-1/item-3/sub-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-3/sub-8
any other matters for reference;
machine translation, not official
**四** 法第五十七条第一項第三号に掲げる場合 次に掲げる事項
art-26/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-4
in the case set out in Article 57, paragraph (1), item (iii) of the Act: the following matters:
machine translation, not official
**イ** 届出者の氏名又は名称、納税地及び個人番号又は法人番号（個人番号及び法人番号を有しない者にあつては、氏名又は名称及び納税地）
art-26/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-4/sub-1
the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
machine translation, not official
**ロ** 事業を廃止した年月日
art-26/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-4/sub-2
the date on which the business was discontinued;
machine translation, not official
**ハ** その他参考となるべき事項
art-26/par-1/item-4/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-4/sub-3
any other matters for reference;
machine translation, not official
**五** 法第五十七条第一項第四号に掲げる場合 次に掲げる事項
art-26/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-5
in the case set out in Article 57, paragraph (1), item (iv) of the Act: the following matters:
machine translation, not official
**イ** 届出者の氏名、住所又は居所及び個人番号（個人番号を有しない者にあつては、氏名及び住所又は居所）
art-26/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-5/sub-1
the notifier's name, address or residence, and individual number (for a person who has no individual number, the name and address or residence);
machine translation, not official
**ロ** 死亡した個人事業者の氏名及び納税地
art-26/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-5/sub-2
the name and place for tax payment of the individual business operator who died;
machine translation, not official
**ハ** 当該個人事業者が死亡した年月日
art-26/par-1/item-5/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-5/sub-3
the date on which that individual business operator died;
machine translation, not official
**ニ** その他参考となるべき事項
art-26/par-1/item-5/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-5/sub-4
any other matters for reference;
machine translation, not official
**六** 法第五十七条第一項第五号に掲げる場合 次に掲げる事項
art-26/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-6
in the case set out in Article 57, paragraph (1), item (v) of the Act: the following matters:
machine translation, not official
**イ** 届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-26/par-1/item-6/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-6/sub-1
the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
machine translation, not official
**ロ** 合併により消滅した法人の名称及び納税地
art-26/par-1/item-6/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-6/sub-2
the title and place for tax payment of the corporation that was extinguished through a merger;
machine translation, not official
**ハ** 当該法人が合併により消滅した年月日
art-26/par-1/item-6/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-6/sub-3
the date on which that corporation was extinguished through a merger;
machine translation, not official
**ニ** その他参考となるべき事項
art-26/par-1/item-6/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-6/sub-4
any other matters for reference.
machine translation, not official
**第二項** 法第十条第一項又は第二項の規定により消費税を納める義務が免除されなくなつた場合における法第五十七条第一項に規定する届出書には、前項第一号に定める事項のほか、次に掲げる事項を記載しなければならない。
art-26/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-2
In the case where the obligation to pay consumption tax has ceased to be exempted under Article 10, paragraph (1) or (2) of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in item (i) of the preceding paragraph:
machine translation, not official
**一** 被相続人の氏名及び納税地
art-26/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-2/item-1
the decedent's name and place for tax payment;
machine translation, not official
**二** 被相続人の行つていた事業の内容
art-26/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-2/item-2
the content of the business carried on by the decedent;
machine translation, not official
**三** 前項第一号ホに規定する課税期間の基準期間における被相続人の課税売上高
art-26/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-2/item-3
the decedent's taxable sales in the base period for the taxable period prescribed in item (i), (e) of the preceding paragraph.
machine translation, not official
**第三項** 法第十一条の規定により消費税を納める義務が免除されなくなつた場合における法第五十七条第一項に規定する届出書には、第一項第一号に定める事項のほか、次に掲げる事項を記載しなければならない。
art-26/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-3
In the case where the obligation to pay consumption tax has ceased to be exempted under Article 11 of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in paragraph (1), item (i):
machine translation, not official
**一** 被合併法人の名称及び納税地
art-26/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-3/item-1
the title and place for tax payment of the merged corporation;
machine translation, not official
**二** 被合併法人の行つていた事業の内容
art-26/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-3/item-2
the content of the business carried on by the merged corporation;
machine translation, not official
**三** 第一項第一号ホに規定する課税期間の基準期間に対応する期間における被合併法人の課税売上高
art-26/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-3/item-3
the merged corporation's taxable sales in the period corresponding to the base period for the taxable period prescribed in paragraph (1), item (i), (e).
machine translation, not official
**第四項** 法第十二条第一項から第六項までの規定により消費税を納める義務が免除されなくなつた場合における法第五十七条第一項に規定する届出書には、第一項第一号に定める事項のほか、次に掲げる事項を記載しなければならない。
art-26/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-4
In the case where the obligation to pay consumption tax has ceased to be exempted under Article 12, paragraphs (1) through (6) of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in paragraph (1), item (i):
machine translation, not official
**一** 法第十二条第一項に規定する新設分割親法人若しくは新設分割子法人（以下この項において「新設分割親法人等」という。）又は同条第五項に規定する分割法人若しくは分割承継法人（以下この項において「分割法人等」という。）の名称又は納税地
art-26/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-4/item-1
the title or place for tax payment of the split-off parent corporation or split-off subsidiary corporation prescribed in Article 12, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "split-off parent corporation, etc.") or of the splitting corporation or successor corporation in a company split prescribed in paragraph (5) of that Article (hereinafter in this paragraph referred to as the "splitting corporation, etc.");
machine translation, not official
**二** 当該新設分割親法人等又は分割法人等の行う事業の内容
art-26/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-4/item-2
the content of the business carried on by that split-off parent corporation, etc. or splitting corporation, etc.;
machine translation, not official
**三** 第一項第一号ホに規定する課税期間の基準期間に対応する期間における当該新設分割親法人等又は分割法人等の課税売上高
art-26/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-4/item-3
the taxable sales of that split-off parent corporation, etc. or splitting corporation, etc. in the period corresponding to the base period for the taxable period prescribed in paragraph (1), item (i), (e).
machine translation, not official
**第五項** 事業者が法第十二条の二第一項に規定する新設法人（以下この項において「新設法人」という。）に該当することとなつた場合における法第五十七条第二項に規定する届出書には、次に掲げる事項を記載しなければならない。
art-26/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5
In the case where a business operator has come to be a newly established corporation prescribed in Article 12-2, paragraph (1) of the Act (hereinafter in this paragraph referred to as a "newly established corporation"), the written notification prescribed in Article 57, paragraph (2) of the Act must state the following matters:
machine translation, not official
**一** 届出者の名称、納税地（納税地と本店又は主たる事務所の所在地とが異なる場合には、納税地及び本店又は主たる事務所の所在地。以下この号並びに次項第一号及び第七号において同じ。）及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-26/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-1
the notifier's title, place for tax payment (if the place for tax payment differs from the location of the head office or principal office, the place for tax payment and the location of the head office or principal office; the same applies hereinafter in this item and in items (i) and (vii) of the following paragraph), and corporate number (for a person that has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 届出者の行う事業の内容
art-26/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-2
the content of the business carried on by the notifier;
machine translation, not official
**三** 設立の年月日（法第十二条の二第三項の規定の適用を受ける外国法人（法人税法第二条第四号（定義）に規定する外国法人をいう。次項第三号において同じ。）にあつては、設立の年月日及び国内において課税資産の譲渡等に係る事業を開始した年月日）
art-26/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-3
the date of establishment (for a foreign corporation to which Article 12-2, paragraph (3) of the Act applies (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act; the same applies in item (iii) of the following paragraph), the date of establishment and the date on which it commenced the business relating to taxable transfers, etc. of assets in Japan);
machine translation, not official
**四** 事業年度の開始及び終了の日
art-26/par-5/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-4
the days on which the business year begins and ends;
machine translation, not official
**五** 新設法人に該当することとなつた事業年度の開始の年月日
art-26/par-5/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-5
the date on which the business year began in which the notifier came to be a newly established corporation;
machine translation, not official
**六** 前号に規定する事業年度の開始の日における資本金の額又は出資の金額
art-26/par-5/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-6
the amount of capital or contribution as of the first day of the business year prescribed in the preceding item;
machine translation, not official
**七** その他参考となるべき事項
art-26/par-5/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-7
any other matters for reference.
machine translation, not official
**第六項** 事業者が法第十二条の三第一項に規定する特定新規設立法人（以下この項において「特定新規設立法人」という。）に該当することとなつた場合における法第五十七条第二項に規定する届出書には、次に掲げる事項を記載しなければならない。
art-26/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6
In the case where a business operator has come to be a specified newly founded corporation prescribed in Article 12-3, paragraph (1) of the Act (hereinafter in this paragraph referred to as a "specified newly founded corporation"), the written notification prescribed in Article 57, paragraph (2) of the Act must state the following matters:
machine translation, not official
**一** 届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-26/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-1
the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 届出者の行う事業の内容
art-26/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-2
the content of the business carried on by the notifier;
machine translation, not official
**三** 設立の年月日（法第十二条の三第五項の規定の適用を受ける外国法人にあつては、設立の年月日及び国内において課税資産の譲渡等に係る事業を開始した年月日）
art-26/par-6/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-3
the date of establishment (for a foreign corporation to which Article 12-3, paragraph (5) of the Act applies, the date of establishment and the date on which it commenced the business relating to taxable transfers, etc. of assets in Japan);
machine translation, not official
**四** 事業年度の開始及び終了の日
art-26/par-6/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-4
the days on which the business year begins and ends;
machine translation, not official
**五** 特定新規設立法人に該当することとなつた事業年度の開始の年月日
art-26/par-6/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-5
the date on which the business year began in which the notifier came to be a specified newly founded corporation;
machine translation, not official
**六** 法第十二条の三第一項に規定する基準期間に相当する期間における課税売上高として政令で定めるところにより計算した金額が五億円を超える者の当該課税売上高又は同項に規定する基準期間に相当する期間における総収入金額として政令で定めるところにより計算した金額が五十億円を超える者の当該総収入金額
art-26/par-6/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-6
the taxable sales of a person for whom the amount calculated, as provided by Cabinet Order, as taxable sales in the period corresponding to the base period prescribed in Article 12-3, paragraph (1) of the Act exceeds 500 million yen, or the gross revenue of a person for whom the amount calculated, as provided by Cabinet Order, as gross revenue in the period corresponding to the base period prescribed in Article 12-3, paragraph (1) of the Act exceeds 5 billion yen;
machine translation, not official
**七** 前号に規定する者の氏名又は名称及び納税地（当該者が個人事業者以外の個人である場合には住所又は居所）
art-26/par-6/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-7
the name or title and place for tax payment of the person prescribed in the preceding item (for a person that is an individual other than an individual business operator, the address or residence);
machine translation, not official
**八** その他参考となるべき事項
art-26/par-6/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-8
any other matters for reference.
machine translation, not official
### 第二十六条の二（適格請求書発行事業者の登録申請書の記載事項等） — Matters to Be Stated in Written Application for Registration of Qualified Invoice Issuers, etc.
caption: machine translation, not official
art-26-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2
**第一項** 法第五十七条の二第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-26-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-1
The matters specified by Ministry of Finance Order prescribed in Article 57-2, paragraph (2) of the Act are the following:
machine translation, not official
**一** 申請者の氏名又は名称（代表者の氏名を含む。以下この号、次項第一号及び第三項第一号において同じ。）（国外事業者にあつては、日本語及び英語で記載されたものに限る。以下この条において同じ。）、納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この号において「住所等」という。）とが異なる場合には、納税地及び住所等（国外事業者にあつては、日本語及び英語で記載されたものに限る。）。以下この号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
art-26-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-1/item-1
the applicant's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)) (for a foreign business operator, limited to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as "address, etc."), the place for tax payment and the address, etc. (for a foreign business operator, limited to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 申請者が特定国外事業者（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をいう。次号において同じ。）である場合には、その旨並びに税務代理人（同項第二号イに規定する税務代理人をいう。次条第一号において同じ。）の氏名又は名称並びに事務所の名称及び所在地
art-26-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-1/item-2
where the applicant is a specified foreign business operator (meaning a specified foreign business operator prescribed in Article 57-2, paragraph (5), item (i) of the Act; the same applies in the following item), a statement to that effect, the name or title of the tax representative (meaning a tax representative prescribed in item (ii), (a) of that paragraph; the same applies in item (i) of the following Article), and the title and location of the tax representative's office;
machine translation, not official
**三** 申請者が特定国外事業者以外の国外事業者である場合には、国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるもの（第二十六条の七第一項及び第二十六条の九において「事務所等」という。）の所在地
art-26-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-1/item-3
where the applicant is a foreign business operator other than a specified foreign business operator, the location of the office, place of business or other equivalent facility relating to transfers, etc. of assets conducted in Japan (referred to as an "office or similar place" in Article 26-7, paragraph (1) and Article 26-9);
machine translation, not official
**四** その他参考となるべき事項
art-26-2/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 法第五十七条の二第八項の規定による届出書には、次に掲げる事項を記載しなければならない。
art-26-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-2
A written notification under Article 57-2, paragraph (8) of the Act must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称、納税地、登録番号（法第五十七条の二第四項の登録番号をいう。以下この条及び第二十六条の九第一項第三号において同じ。）及び法人番号（法人番号を有しない者にあつては、氏名又は名称、納税地及び登録番号）
art-26-2/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-2/item-1
the notifier's name or title, place for tax payment, registration number (meaning the registration number prescribed in Article 57-2, paragraph (4) of the Act; the same applies hereinafter in this Article and in Article 26-9, paragraph (1), item (iii)), and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);
machine translation, not official
**二** 変更の内容
art-26-2/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-2/item-2
the details of the change;
machine translation, not official
**三** その他参考となるべき事項
art-26-2/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-2/item-3
any other matters for reference.
machine translation, not official
**第三項** 法第五十七条の二第十項第一号の規定による届出書には、次に掲げる事項を記載しなければならない。
art-26-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-3
A written notification under Article 57-2, paragraph (10), item (i) of the Act must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称、納税地、登録番号及び法人番号（法人番号を有しない者にあつては、氏名又は名称、納税地及び登録番号）
art-26-2/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-3/item-1
the notifier's name or title, place for tax payment, registration number, and corporate number (for a person that has no corporate number, the name or title, place for tax payment and registration number);
machine translation, not official
**二** 法第五十七条の二第一項の登録の取消しを求める旨
art-26-2/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-3/item-2
a statement requesting the cancellation of the registration under Article 57-2, paragraph (1) of the Act;
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**三** その他参考となるべき事項
art-26-2/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-3/item-3
any other matters for reference.
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**第四項** 法第五十七条の三第一項の規定による届出書には、次に掲げる事項を記載しなければならない。
art-26-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-4
A written notification under Article 57-3, paragraph (1) of the Act must state the following matters:
machine translation, not official
**一** 届出者の氏名、住所又は居所及び個人番号（個人番号を有しない者にあつては、氏名及び住所又は居所）
art-26-2/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-4/item-1
the notifier's name, address or residence, and individual number (for a person that has no individual number, the name and address or residence);
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**二** 死亡した個人事業者の氏名、納税地及び登録番号
art-26-2/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-4/item-2
the name, place for tax payment and registration number of the individual business operator who died;
machine translation, not official
**三** 当該個人事業者が死亡した年月日
art-26-2/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-4/item-3
the date on which that individual business operator died;
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**四** その他参考となるべき事項
art-26-2/par-4/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-4/item-4
any other matters for reference.
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### 第二十六条の三（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） — Attached Documents to Written Application for Registration of Qualified Invoice Issuers Pertaining to Specified Foreign Business Operators
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art-26-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-3
**第一項** 令第七十条の三に規定する財務省令で定める書類は、次に掲げる書類とする。
art-26-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-3/par-1
The documents specified by Ministry of Finance Order prescribed in Article 70-3 of the Order are the following documents:
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**一** 税務代理人が申請者の消費税に関する税務代理（法第五十七条の二第五項第二号イに規定する税務代理をいう。）の権限を有することを証する書面（同条第六項第二号ハに規定する書面をいう。）
art-26-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-3/par-1/item-1
a document (meaning the document prescribed in Article 57-2, paragraph (6), item (ii), (c) of the Act) certifying that the tax representative has authority for tax agency (meaning the tax agency prescribed in Article 57-2, paragraph (5), item (ii), (a) of the Act) regarding the applicant's consumption tax;
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**二** その他参考となるべき書類
art-26-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-3/par-1/item-2
other documents for reference.
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### 第二十六条の四（事業を開始した日の属する課税期間等の範囲） — Scope of Taxable Periods That Include the Day on Which a Business Was Commenced, etc.
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art-26-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-4
**第一項** 令第七十条の四に規定する財務省令で定める課税期間は、次に掲げる課税期間とする。
art-26-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-4/par-1
The taxable periods specified by Ministry of Finance Order prescribed in Article 70-4 of the Order are the following taxable periods:
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**一** 事業者（法第五十七条の三第三項の規定の適用を受ける事業者を除く。）が国内において課税資産の譲渡等に係る事業を開始した日の属する課税期間
art-26-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-4/par-1/item-1
the taxable period that includes the day on which a business operator (excluding a business operator to which Article 57-3, paragraph (3) of the Act applies) commenced a business relating to taxable transfers, etc. of assets in Japan;
machine translation, not official
**二** 法人が合併（合併により法人を設立する場合を除く。）により法第五十七条の二第一項の登録を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する課税期間
art-26-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-4/par-1/item-2
in the case where a corporation has succeeded, through a merger (excluding a case where a corporation is established through the merger), to the business of a merged corporation that had received the registration under Article 57-2, paragraph (1) of the Act: the taxable period that includes the day on which that merger took place;
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**三** 法人が吸収分割により法第五十七条の二第一項の登録を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する課税期間
art-26-4/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-4/par-1/item-3
in the case where a corporation has succeeded, through an absorption-type company split, to the business of a splitting corporation that had received the registration under Article 57-2, paragraph (1) of the Act: the taxable period that includes the day on which that absorption-type company split took place.
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### 第二十六条の五（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） — Scope, etc. of Entities Equivalent to Cooperatives Subject to the Special Provision on the Obligation to Deliver Qualified Invoices, etc.
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art-26-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-5
**第一項** 令第七十条の九第二項第二号ロに規定する財務省令で定めるものは、農業協同組合法（昭和二十二年法律第百三十二号）第七十二条の六（法人格）に規定する農事組合法人並びに同号ロに規定する組合に準ずるものであつて、中小企業等協同組合法（昭和二十四年法律第百八十一号）第三条第一号（種類）に規定する事業協同組合及び当該事業協同組合をもつて組織する同条第三号に規定する協同組合連合会とする。
art-26-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-5/par-1
The entities specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (ii), (b) of the Order are an agricultural producers' cooperative corporation prescribed in Article 72-6 (Legal Personality) of the Agricultural Co-operatives Act (Act No. 132 of 1947) and, as entities equivalent to the cooperative prescribed in (b) of that item, a business cooperative prescribed in Article 3, item (i) (Types) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) and a federation of cooperatives prescribed in item (iii) of that Article that is organized by such business cooperatives.
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**第二項** 令第七十条の九第二項第二号ロに規定する財務省令で定める方法は、同号ロに規定する組合による同号ロに規定する農林水産物の譲渡の対価の額に係る当該組合の組合員その他の構成員に対する精算につき、一定の期間における当該農林水産物の譲渡に係る対価の額を当該農林水産物の種類、品質、等級その他の区分ごとに平均した価格をもつて算出した金額を基礎として行う方法とする。
art-26-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-5/par-2
The method specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (ii), (b) of the Order is a method whereby, in settling with the members and other constituents of the cooperative prescribed in (b) of that item the amount of consideration for the transfer by that cooperative of the agricultural, forestry and fishery products prescribed in (b) of that item, the settlement is made on the basis of an amount calculated at a price obtained by averaging, for each type, quality, grade or other category of those agricultural, forestry and fishery products, the amount of consideration for their transfer over a fixed period.
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### 第二十六条の六（適格請求書等の交付が著しく困難な課税資産の譲渡等） — Taxable Transfers, etc. of Assets for Which Delivery of Qualified Invoices, etc. Is Extremely Difficult
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art-26-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-6
**第一項** 令第七十条の九第二項第三号に規定する財務省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とする。
art-26-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-6/par-1
The taxable transfers, etc. of assets specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (iii) of the Order are the following taxable transfers, etc. of assets:
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**一** 自動販売機又は自動サービス機により行われる課税資産の譲渡等のうち当該課税資産の譲渡等に係る法第五十七条の四第一項第四号に規定する税込価額が三万円未満のもの
art-26-6/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-6/par-1/item-1
among taxable transfers, etc. of assets conducted by means of a vending machine or automatic service machine, those for which the tax-inclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act relating to that taxable transfer, etc. of assets is less than 30,000 yen;
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**二** 法別表第二第四号イに規定する郵便切手類のみを対価とする郵便法（昭和二十二年法律第百六十五号）第一条（この法律の目的）に規定する郵便の役務及び貨物の運送（同法第三十八条第一項（郵便差出箱の設置）に規定する郵便差出箱に差し出された郵便物及び貨物に係るものに限る。）
art-26-6/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-6/par-1/item-2
postal services and freight transportation prescribed in Article 1 (Purpose of this Act) of the Postal Act (Act No. 165 of 1947) for which the sole consideration is postage stamps, etc. prescribed in Appended Table 2, item (iv), (a) of the Act (limited to those relating to postal items and freight posted in a mailbox prescribed in Article 38, paragraph (1) (Installation of Mailboxes) of the Postal Act).
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### 第二十六条の七（媒介者等における適格請求書の写し等の保存） — Retention of Copies, etc. of Qualified Invoices by Intermediaries, etc.
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art-26-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7
**第一項** 媒介者等（令第七十条の十二第一項に規定する媒介者等をいう。次項及び第三項において同じ。）又は執行機関（同条第五項に規定する執行機関をいう。次項及び第三項において同じ。）は、同条第一項の規定により交付した適格請求書等（同項に規定する適格請求書等をいう。次項において同じ。）若しくは同条第五項の規定により交付した適格請求書（法第五十七条の四第一項に規定する適格請求書をいう。次項において同じ。）の写し又は提供したこれらの書類に記載すべき事項に係る電磁的記録（法第五十七条の四第五項に規定する電磁的記録をいう。以下この条において同じ。）を整理し、その交付し、又は提供した日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、これを納税地又はその取引に係る事務所等の所在地に保存しなければならない。
art-26-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-1
An intermediary, etc. (meaning an intermediary, etc. prescribed in Article 70-12, paragraph (1) of the Order; the same applies in the following paragraph and paragraph (3)) or enforcement agency (meaning an enforcement agency prescribed in Article 70-12, paragraph (5) of the Order; the same applies in the following paragraph and paragraph (3)) must organize copies of the qualified invoices, etc. delivered pursuant to Article 70-12, paragraph (1) of the Order (meaning the qualified invoices, etc. prescribed in Article 70-12, paragraph (1) of the Order; the same applies in the following paragraph) or of the qualified invoices delivered pursuant to Article 70-12, paragraph (5) of the Order (meaning the qualified invoices prescribed in Article 57-4, paragraph (1) of the Act; the same applies in the following paragraph), or the electronic or magnetic records relating to the matters to be stated in those documents that it has provided (meaning electronic or magnetic records prescribed in Article 57-4, paragraph (5) of the Act; hereinafter the same applies in this Article), and retain them at its place for tax payment or at the location of the office or similar place relating to the transaction, for seven years from the day on which two months (one month, where the residual assets of a corporation in liquidation have been finalized) have elapsed from the day following the last day of the taxable period that includes the day on which it delivered or provided them.
machine translation, not official
**第二項** 令第七十条の十二第一項の規定により適格請求書等に記載すべき事項に係る電磁的記録を提供した媒介者等又は同条第五項の規定により適格請求書に記載すべき事項に係る電磁的記録を提供した執行機関は、これらの電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存するものとする。
art-26-7/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-2
An intermediary, etc. that has provided electronic or magnetic records relating to the matters to be stated in qualified invoices, etc. pursuant to Article 70-12, paragraph (1) of the Order, or an enforcement agency that has provided electronic or magnetic records relating to the matters to be stated in qualified invoices pursuant to Article 70-12, paragraph (5) of the Order, is to retain those electronic or magnetic records by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
machine translation, not official
**第三項** 前二項の規定にかかわらず、これらの規定により電磁的記録を保存する媒介者等又は執行機関は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該媒介者等又は執行機関は、当該書面を、第一項の規定により保存すべき場所に、同項の規定により保存すべき期間、整理して保存しなければならない。
art-26-7/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-3
Notwithstanding the preceding two paragraphs, an intermediary, etc. or enforcement agency that retains electronic or magnetic records pursuant to those provisions may adopt the method of retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition). In this case, that intermediary, etc. or enforcement agency must organize and retain that document at the place where it is to be retained pursuant to paragraph (1), for the period for which it is to be retained pursuant to that paragraph.
machine translation, not official
**第四項** 第一項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における同項の規定による保存（同項の規定による電磁的記録の保存を除く。）は、財務大臣の定める方法によることができる。
art-26-7/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-4
The retention under paragraph (1) (excluding the retention of electronic or magnetic records under that paragraph) during the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in that paragraph may be by a method specified by the Minister of Finance.
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### 第二十六条の八（適格請求書等に記載すべき事項に係る電磁的記録を提供した場合の保存方法） — Method of Retention Where Electronic or Magnetic Records Relating to Matters to Be Stated in Qualified Invoices, etc. Have Been Provided
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art-26-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-8
**第一項** 法第五十七条の四第六項に規定する財務省令で定める方法は、同項に規定する電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存する方法とする。
art-26-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-8/par-1
The method specified by Ministry of Finance Order prescribed in Article 57-4, paragraph (6) of the Act is a method of retaining the electronic or magnetic records prescribed in that paragraph by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
machine translation, not official
**第二項** 令第七十条の十三第一項及び前項の規定にかかわらず、これらの規定により法第五十七条の四第六項に規定する電磁的記録を保存する事業者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、令第七十条の十三第一項の規定により保存すべき場所に、同項の規定により保存すべき期間、整理して保存しなければならない。
art-26-8/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-8/par-2
Notwithstanding Article 70-13, paragraph (1) of the Order and the preceding paragraph, a business operator that retains the electronic or magnetic records prescribed in Article 57-4, paragraph (6) of the Act pursuant to those provisions may adopt the method of retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition). In this case, that business operator must organize and retain that document at the place where it is to be retained pursuant to Article 70-13, paragraph (1) of the Order, for the period for which it is to be retained pursuant to that paragraph.
machine translation, not official
### 第二十六条の九（業務執行組合員による適格請求書等の交付の届出書の記載事項等） — Matters to Be Stated in Written Notification of Delivery of Qualified Invoices, etc. by an Executive Partner, etc.
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art-26-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9
**第一項** 令第七十条の十四第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-26-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-1
The matters specified by Ministry of Finance Order prescribed in Article 70-14, paragraph (2) of the Order are the following:
machine translation, not official
**一** 届出者の氏名又は名称（代表者の氏名を含む。以下この号、次項第一号及び第三項第一号において同じ。）、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
art-26-9/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-1/item-1
the notifier's name or title (including the name of the representative; the same applies hereinafter in this item, in item (i) of the following paragraph and in paragraph (3), item (i)), place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
art-26-9/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-1/item-2
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
machine translation, not official
**三** 当該任意組合等の全ての組合員の氏名又は名称及び登録番号
art-26-9/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-1/item-3
the names or titles and registration numbers of all partners of that voluntary partnership, etc.;
machine translation, not official
**四** 当該任意組合等の事業の内容及び存続期間
art-26-9/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-1/item-4
the content of the business, and the duration, of that voluntary partnership, etc.;
machine translation, not official
**五** その他参考となるべき事項
art-26-9/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** 令第七十条の十四第三項の規定による届出書には、次に掲げる事項を記載しなければならない。
art-26-9/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-2
A written notification under Article 70-14, paragraph (3) of the Order must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
art-26-9/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-2/item-1
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
art-26-9/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-2/item-2
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
machine translation, not official
**三** 変更の内容
art-26-9/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-2/item-3
the details of the change;
machine translation, not official
**四** その他参考となるべき事項
art-26-9/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-2/item-4
any other matters for reference.
machine translation, not official
**第三項** 令第七十条の十四第四項の規定による届出書には、次に掲げる事項を記載しなければならない。
art-26-9/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-3
A written notification under Article 70-14, paragraph (4) of the Order must state the following matters:
machine translation, not official
**一** 届出者の氏名又は名称、納税地及び法人番号（法人番号を有しない者にあつては、氏名又は名称及び納税地）
art-26-9/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-3/item-1
the notifier's name or title, place for tax payment, and corporate number (for a person that has no corporate number, the name or title and place for tax payment);
machine translation, not official
**二** 届出者に係る法第五十七条の六第一項に規定する任意組合等の名称及び当該任意組合等の事業に係る事務所等の所在地
art-26-9/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-3/item-2
the name of the voluntary partnership, etc. prescribed in Article 57-6, paragraph (1) of the Act relating to the notifier and the location of the office or similar place relating to the business of that voluntary partnership, etc.;
machine translation, not official
**三** 当該任意組合等の清算が結了した年月日
art-26-9/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-3/item-3
the date on which the liquidation of that voluntary partnership, etc. was completed;
machine translation, not official
**四** その他参考となるべき事項
art-26-9/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-3/item-4
any other matters for reference.
machine translation, not official
### 第二十七条（帳簿の記載事項等） — Matters to Be Stated in Books, etc.
caption: machine translation, not official
art-27 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27
**第一項** 令第七十一条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-27/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1
The matters specified by Ministry of Finance Order prescribed in Article 71, paragraph (1) of the Order are the following:
machine translation, not official
**一** 国内において行つた資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この項及び第三項において同じ。）に係る事項のうち次に掲げるもの
art-27/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-1
among matters relating to transfers, etc. of assets conducted in Japan (excluding those falling under specified transfers, etc. of assets; hereinafter the same applies in this paragraph and paragraph (3)), the following:
machine translation, not official
**イ** 資産の譲渡等の相手方の氏名又は名称
art-27/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-1/sub-1
the name or title of the counterparty to the transfer, etc. of assets;
machine translation, not official
**ロ** 資産の譲渡等を行つた年月日
art-27/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-1/sub-2
the date on which the transfer, etc. of assets was conducted;
machine translation, not official
**ハ** 資産の譲渡等に係る資産又は役務の内容（当該資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）（法第三十七条第一項の規定の適用を受ける事業者にあつては、当該資産の譲渡等が課税資産の譲渡等（法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）である場合は、令第五十七条第五項第一号から第六号までに掲げる事業の種類を含む。）
art-27/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-1/sub-3
the content of the assets or services relating to the transfer, etc. of assets (where the transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the content of the assets and a statement that it is a taxable transfer, etc. of assets subject to the reduced rate) (for a business operator to which Article 37, paragraph (1) of the Act applies, where the transfer, etc. of assets is a taxable transfer, etc. of assets (excluding one for which consumption tax is exempted under the provisions of Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act or any other Act or treaty), including the type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order);
machine translation, not official
**ニ** 税率の異なるごとに区分した資産の譲渡等の対価の額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、当該資産の譲渡等が課税資産の譲渡等に該当する場合には、当該課税資産の譲渡等に係る消費税額及び地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）に相当する額を含むものとする。）
art-27/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-1/sub-4
the amount of consideration for the transfer, etc. of assets, classified by each different tax rate (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and, where the transfer, etc. of assets falls under a taxable transfer, etc. of assets, including an amount equivalent to the amount of consumption tax and the amount of local consumption tax relating to that taxable transfer, etc. of assets (excluding an amount equivalent to the amount of accessory tax relating to those amounts of tax));
machine translation, not official
**二** 国内において行つた資産の譲渡等に係る対価の返還等（資産の譲渡等につき、返品を受け、又は値引き若しくは割戻しをしたことにより、当該資産の譲渡等の対価の額の全部若しくは一部の返還又は当該資産の譲渡等の対価の額に係る売掛金その他の債権の額の全部若しくは一部の減額をすることをいい、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を除く。以下この号において同じ。）に係る事項のうち次に掲げるもの
art-27/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-2
among matters relating to a refund, etc. of consideration for a transfer, etc. of assets conducted in Japan (meaning, with respect to a transfer, etc. of assets, the refund of all or part of the amount of consideration for that transfer, etc. of assets, or the reduction of all or part of the amount of accounts receivable or other claims relating to the amount of consideration for that transfer, etc. of assets, by reason of having accepted a returned item or granted a price reduction or rebate, and excluding a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act; hereinafter the same applies in this item), the following:
machine translation, not official
**イ** 資産の譲渡等に係る対価の返還等を受けた者の氏名又は名称
art-27/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-2/sub-1
the name or title of the person that received the refund, etc. of consideration for the transfer, etc. of assets;
machine translation, not official
**ロ** 資産の譲渡等に係る対価の返還等をした年月日
art-27/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-2/sub-2
the date on which the refund, etc. of consideration for the transfer, etc. of assets was made;
machine translation, not official
**ハ** 資産の譲渡等に係る対価の返還等の内容
art-27/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-2/sub-3
the content of the refund, etc. of consideration for the transfer, etc. of assets;
machine translation, not official
**ニ** 資産の譲渡等に係る対価の返還等をした金額
art-27/par-1/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-2/sub-4
the amount of the refund, etc. of consideration for the transfer, etc. of assets that was made;
machine translation, not official
**三** 仕入れに係る対価の返還等（法第三十二条第一項に規定する仕入れに係る対価の返還等をいい、法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等を除く。以下この号において同じ。）に係る事項のうち次に掲げるもの
art-27/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-3
among matters relating to a refund, etc. of consideration for purchases (meaning a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Act, and excluding a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) of the Act; hereinafter the same applies in this item), the following:
machine translation, not official
**イ** 仕入れに係る対価の返還等をした者の氏名又は名称
art-27/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-3/sub-1
the name or title of the person that made the refund, etc. of consideration for purchases;
machine translation, not official
**ロ** 仕入れに係る対価の返還等を受けた年月日
art-27/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-3/sub-2
the date on which the refund, etc. of consideration for purchases was received;
machine translation, not official
**ハ** 仕入れに係る対価の返還等の内容（当該仕入れに係る対価の返還等が他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、仕入れに係る対価の返還等の内容及び軽減対象課税資産の譲渡等に係るものである旨）
art-27/par-1/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-3/sub-3
the content of the refund, etc. of consideration for purchases (where that refund, etc. of consideration for purchases relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the content of the refund, etc. of consideration for purchases and a statement that it relates to a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**ニ** 仕入れに係る対価の返還等を受けた金額
art-27/par-1/item-3/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-3/sub-4
the amount of the refund, etc. of consideration for purchases that was received;
machine translation, not official
**四** 保税地域からの引取りに係る課税貨物に係る消費税額（附帯税の額に相当する額を除く。）の全部又は一部につき、法律の規定により還付を受ける場合における当該課税貨物に係る事項のうち次に掲げるもの
art-27/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-4
in the case where a refund is received under the provisions of an Act of all or part of the amount of consumption tax (excluding an amount equivalent to the amount of accessory tax) relating to taxable goods taken out of a bonded area, among matters relating to those taxable goods, the following:
machine translation, not official
**イ** 保税地域の所在地を所轄する税関の名称
art-27/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-4/sub-1
the name of the customs office having jurisdiction over the location of the bonded area;
machine translation, not official
**ロ** 当該還付を受けた年月日
art-27/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-4/sub-2
the date on which that refund was received;
machine translation, not official
**ハ** 課税貨物の内容
art-27/par-1/item-4/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-4/sub-3
the details of the taxable goods;
machine translation, not official
**ニ** 当該還付を受けた消費税額
art-27/par-1/item-4/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-4/sub-4
the amount of consumption tax for which that refund was received;
machine translation, not official
**五** 法第三十九条第一項に規定する事実（以下この号において「貸倒れ」という。）に係る事項のうち次に掲げるもの
art-27/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-5
among matters relating to the fact prescribed in Article 39, paragraph (1) of the Act (hereinafter in this item referred to as "bad debt"), the following:
machine translation, not official
**イ** 貸倒れの相手方の氏名又は名称
art-27/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-5/sub-1
the name or title of the counterparty to the bad debt;
machine translation, not official
**ロ** 貸倒れがあつた年月日
art-27/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-5/sub-2
the date on which the bad debt occurred;
machine translation, not official
**ハ** 貸倒れに係る課税資産の譲渡等に係る資産又は役務の内容（当該貸倒れに係る課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
art-27/par-1/item-5/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-5/sub-3
the content of the assets or services relating to the taxable transfer, etc. of assets to which the bad debt relates (where the taxable transfer, etc. of assets to which the bad debt relates is a taxable transfer, etc. of assets subject to the reduced rate, the content of the assets and a statement that it is a taxable transfer, etc. of assets subject to the reduced rate);
machine translation, not official
**ニ** 税率の異なるごとに区分した貸倒れにより領収をすることができなくなつた金額
art-27/par-1/item-5/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-5/sub-4
the amount that has become uncollectible due to the bad debt, classified by each different tax rate.
machine translation, not official
**第二項** 令第七十条の十一に規定する事業を営む者は、当該事業に係る前項第一号イ及び第二号イに掲げる事項については、同項第一号及び第二号の規定にかかわらず、これらの事項の記録を省略することができる。
art-27/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-2
A person who carries on a business prescribed in Article 70-11 of the Order may omit the recording of the matters listed in item (i), (a) and item (ii), (a) of the preceding paragraph that relate to that business, notwithstanding items (i) and (ii) of that paragraph.
machine translation, not official
**第三項** 小売業その他これに準ずる事業で不特定かつ多数の者に資産の譲渡等を行う事業者の現金売上げに係る資産の譲渡等については、第一項第一号の規定にかかわらず、同号イからニまでに掲げる事項に代え、課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）（法第三十七条第一項の規定の適用を受ける事業者にあつては、令第五十七条第五項第一号から第六号までに掲げる事業の種類ごとの課税資産の譲渡等）と軽減対象課税資産の譲渡等（法第三十七条第一項の規定の適用を受ける事業者にあつては、令第五十七条第五項第一号から第六号までに掲げる事業の種類ごとの軽減対象課税資産の譲渡等）と課税資産の譲渡等以外の資産の譲渡等とにそれぞれ区分した日々の現金売上げのそれぞれの総額によることができる。
art-27/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-3
For transfers, etc. of assets relating to the cash sales of a business operator that carries on retail business or a similar business in which it conducts transfers, etc. of assets to unspecified and numerous persons, notwithstanding paragraph (1), item (i), the total amount of each of the daily cash sales divided into taxable transfers, etc. of assets (excluding those falling under taxable transfers, etc. of assets subject to the reduced rate) (for a business operator to which Article 37, paragraph (1) of the Act applies, taxable transfers, etc. of assets for each type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order), taxable transfers, etc. of assets subject to the reduced rate (for a business operator to which Article 37, paragraph (1) of the Act applies, taxable transfers, etc. of assets subject to the reduced rate for each type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order), and transfers, etc. of assets other than a taxable transfer, etc. of assets may be used in place of the matters listed in paragraph (1), item (i), (a) through (d).
machine translation, not official
**第四項** 法第三十七条第一項の規定の適用を受ける事業者は、同項の規定の適用を受ける課税期間においては、第一項第三号及び第四号に掲げる事項については、同項第三号及び第四号の規定にかかわらず、これらの事項の記録を省略することができる。
art-27/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-4
A business operator to which Article 37, paragraph (1) of the Act applies may, in a taxable period to which that paragraph applies, omit the recording of the matters listed in paragraph (1), items (iii) and (iv) of this Article, notwithstanding items (iii) and (iv) of that paragraph.
machine translation, not official
**第五項** 令第七十一条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-27/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-5
The matters specified by Ministry of Finance Order prescribed in Article 71, paragraph (3) of the Order are the following:
machine translation, not official
**一** 課税貨物に係る輸入の許可（関税法第六十七条（輸出又は輸入の許可）の規定による輸入の許可をいう。次項において同じ。）の年月日及びその許可書の番号
art-27/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-5/item-1
the date of the import permission for the taxable goods (meaning the import permission under Article 67 (Permission for Export or Import) of the Customs Act; the same applies in the following paragraph) and the number of the permit;
machine translation, not official
**二** 課税貨物の内容
art-27/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-5/item-2
the details of the taxable goods;
machine translation, not official
**三** 課税貨物に係る消費税の課税標準である金額
art-27/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-5/item-3
the amount that is the tax base for consumption tax on the taxable goods.
machine translation, not official
**第六項** 前項各号に掲げる事項の全部又は一部が関税法施行令（昭和二十九年政令第百五十号）第四条の十二第二項（帳簿の記載事項等）の書類又は輸入の許可があつたことを証する書類に記載されている場合であつて、特例申告者（令第七十一条第三項に規定する特例申告者をいう。第八項及び第九項において同じ。）が、これらの書類を整理して保存するときは、前項の規定にかかわらず、当該全部又は一部の事項の帳簿への記録を省略することができる。
art-27/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-6
Where all or part of the matters listed in the items of the preceding paragraph are stated in the documents prescribed in Article 4-12, paragraph (2) (Matters to Be Stated in Books, etc.) of the Order for Enforcement of the Customs Act (Cabinet Order No. 150 of 1954) or in the documents certifying that the import permission has been granted, and a special filer (meaning a special filer prescribed in Article 71, paragraph (3) of the Order; the same applies in paragraphs (8) and (9)) organizes and retains those documents, notwithstanding the preceding paragraph, the recording of all or part of those matters in the books may be omitted.
machine translation, not official
**第七項** 前項に規定する書類には、これらの書類に記載すべき事項を記録した電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号（定義）に規定する電磁的記録をいう。以下この条において同じ。）を含むものとする。
art-27/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-7
The documents prescribed in the preceding paragraph are to include electronic or magnetic records in which the matters to be stated in those documents are recorded (meaning electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers; hereinafter the same applies in this Article).
machine translation, not official
**第八項** 第六項の規定により前項に規定する電磁的記録を保存する特例申告者は、当該電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存するものとする。
art-27/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-8
A special filer that retains the electronic or magnetic records prescribed in the preceding paragraph pursuant to paragraph (6) is to retain those electronic or magnetic records by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
machine translation, not official
**第九項** 第六項及び前項の規定にかかわらず、これらの規定により第七項に規定する電磁的記録を保存する特例申告者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。
art-27/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-9
Notwithstanding paragraph (6) and the preceding paragraph, a special filer that retains the electronic or magnetic records prescribed in paragraph (7) pursuant to those provisions may do so by retaining a document prepared by outputting those electronic or magnetic records (limited to one output in an orderly format and in a clear condition).
machine translation, not official
### 第二十七条の二（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等） — Scope, etc. of Electronic or Magnetic Records Subject to Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
caption: machine translation, not official
art-27-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-27-2
**第一項** 令第七十一条の二第一項第九号に規定する財務省令で定める電磁的記録は、第五条第四項に規定する電磁的記録及び第十六条第四項に規定する電磁的記録とする。
art-27-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-27-2/par-1
The electronic or magnetic records specified by Ministry of Finance Order prescribed in Article 71-2, paragraph (1), item (ix) of the Order are the electronic or magnetic records prescribed in Article 5, paragraph (4) and the electronic or magnetic records prescribed in Article 16, paragraph (4).
machine translation, not official
**第二項** 令第七十一条の二第一項第一号から第八号までに掲げる電磁的記録又は前項に規定する電磁的記録のうち、第五条第六項、第六条の四第六項、第十五条の五第二項、第十六条第六項、第二十六条の七第三項若しくは第二十六条の八第二項の規定又は租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第三十六条の二第四項（外国公館等であることの証明等）の規定に基づき、当該電磁的記録を出力することにより作成した書面で保存されている場合における当該電磁的記録に記録された事項については、法第五十九条の二第一項の規定は、適用しない。
art-27-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-27-2/par-2
With respect to matters recorded in electronic or magnetic records, among the electronic or magnetic records listed in Article 71-2, paragraph (1), items (i) through (viii) of the Order or the electronic or magnetic records prescribed in the preceding paragraph, that are retained in the form of a document prepared by outputting those electronic or magnetic records pursuant to the provisions of Article 5, paragraph (6), Article 6-4, paragraph (6), Article 15-5, paragraph (2), Article 16, paragraph (6), Article 26-7, paragraph (3) or Article 26-8, paragraph (2), or the provisions of Article 36-2, paragraph (4) (Certification, etc. of Being a Foreign Diplomatic Mission, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957), Article 59-2, paragraph (1) of the Act does not apply.
machine translation, not official
### 第二十七条の三（電磁的記録に記録された事項に関する重加算税の特例の適用がある場合における賦課決定通知書の記載事項） — Matters to Be Stated in Written Notice of Assessment and Determination Where Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records Apply
caption: machine translation, not official
art-27-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-27-3
**第一項** 法第五十九条の二第一項の規定の適用がある場合における重加算税に係る国税通則法（昭和三十七年法律第六十六号）第三十二条第三項（賦課決定）に規定する賦課決定通知書には、当該重加算税について法第五十九条の二第一項の規定の適用がある旨を付記するものとする。
art-27-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-27-3/par-1
In the case where Article 59-2, paragraph (1) of the Act applies, the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to the heavy penalty tax is to carry an additional note that Article 59-2, paragraph (1) of the Act applies to that heavy penalty tax.
machine translation, not official
### 第二十八条（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例の承認申請書の記載事項等） — Matters to Be Stated in Written Application for Approval of Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments, etc.
caption: machine translation, not official
art-28 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28
**第一項** 令第七十四条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-28/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-1
The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (3) of the Order are the following:
machine translation, not official
**一** 申請者の名称（代表者の氏名を含む。以下この条及び第三十条において同じ。）、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-28/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-1/item-1
the applicant's title (including the name of the representative; the same applies hereinafter in this Article and Article 30), place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 課税期間の初日及び末日
art-28/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-1/item-2
the first day and last day of the taxable period;
machine translation, not official
**三** 申請者の行う事業の内容
art-28/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-1/item-3
the content of the business carried on by the applicant;
machine translation, not official
**四** その他参考となるべき事項
art-28/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-1/item-4
any other matters for reference.
machine translation, not official
**第二項** 令第七十四条第八項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-28/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-2
The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (8) of the Order are the following:
machine translation, not official
**一** 届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-28/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-2/item-1
the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 令第七十四条第一項の承認に係る同項に規定する法令又は定款等に定める会計の処理の方法
art-28/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-2/item-2
with respect to the approval under Article 74, paragraph (1) of the Order, the method of accounting provided for in the laws and regulations or the articles of incorporation, etc. prescribed in that paragraph;
machine translation, not official
**三** 当該承認を受けた年月日
art-28/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-2/item-3
the date on which the approval was received;
machine translation, not official
**四** その他参考となるべき事項
art-28/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28/par-2/item-4
any other matters for reference.
machine translation, not official
### 第二十九条（国又は地方公共団体等に係る輸出取引等の証明書類等の保存期間の特例） — Special Provisions on the Retention Period of Documents Proving Export Transactions, etc. Concerning the National Government, Local Governments, etc.
caption: machine translation, not official
art-29 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-29
**第一項** 令第七十六条第二項の規定の適用がある場合における第五条第一項及び第三項、第八条第五項、第九条第七項、第十六条第一項から第三項まで、第十九条並びに第二十六条の七第一項及び第四項の規定の適用については、第五条第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第三項において同じ。）」と、第八条第五項及び第九条第七項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第十六条第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、第十九条中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第二十六条の七第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第四項において同じ。）」とする。
art-29/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-29/par-1
In the application of Article 5, paragraphs (1) and (3), Article 8, paragraph (5), Article 9, paragraph (7), Article 16, paragraphs (1) through (3), Article 19, and Article 26-7, paragraphs (1) and (4) in the case where Article 76, paragraph (2) of the Order applies, the phrase "have elapsed" in Article 5, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in paragraph (3))", the phrase "have elapsed" in Article 8, paragraph (5) and Article 9, paragraph (7) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act))", the phrase "have elapsed" in Article 16, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in the following paragraph and paragraph (3))", the phrase "have elapsed" in Article 19 is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act))", and the phrase "have elapsed" in Article 26-7, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in paragraph (4))".
machine translation, not official
### 第三十条（国又は地方公共団体に準ずる法人の申告期限の特例の承認申請書の記載事項等） — Matters to Be Stated in Written Application for Approval of Special Provisions on the Deadline for Filing Returns by Corporations Equivalent to the National Government or Local Governments, etc.
caption: machine translation, not official
art-30 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30
**第一項** 令第七十六条第五項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-30/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-1
The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (5) of the Order are the following:
machine translation, not official
**一** 申請者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-30/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-1/item-1
the applicant's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 課税期間の初日及び末日
art-30/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-1/item-2
the first day and last day of the taxable period;
machine translation, not official
**三** 申請者の行う事業の内容
art-30/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-1/item-3
the content of the business carried on by the applicant;
machine translation, not official
**四** 申請日の属する課税期間の基準期間における課税売上高又は当該課税期間の特定期間における課税売上高
art-30/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-1/item-4
the taxable sales in the base period for the taxable period that includes the date of application, or the taxable sales in the specified period for that taxable period;
machine translation, not official
**五** その他参考となるべき事項
art-30/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-1/item-5
any other matters for reference.
machine translation, not official
**第二項** 令第七十六条第十項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-30/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-2
The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (10) of the Order are the following:
machine translation, not official
**一** 届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
art-30/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-2/item-1
the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
machine translation, not official
**二** 令第七十六条第二項第四号の承認を受けた期間
art-30/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-2/item-2
the period for which the approval under Article 76, paragraph (2), item (iv) of the Order was received;
machine translation, not official
**三** 令第七十六条第一項及び第二項第四号の承認を受けた年月日
art-30/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-2/item-3
the date on which the approval under Article 76, paragraph (1) and paragraph (2), item (iv) of the Order was received;
machine translation, not official
**四** その他参考となるべき事項
art-30/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30/par-2/item-4
any other matters for reference.
machine translation, not official
### 第三十一条（国、地方公共団体等の特定収入等に関する帳簿の記載事項） — Matters to Be Stated in Books Concerning Specified Income, etc. of the National Government, Local Governments, etc.
caption: machine translation, not official
art-31 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31
**第一項** 令第七十七条に規定する財務省令で定める事項は、次に掲げる事項とする。
art-31/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-1
The matters specified by Ministry of Finance Order prescribed in Article 77 of the Order are the following:
machine translation, not official
**一** 法第六十条第四項に規定する特定収入又は令第七十五条第一項各号に掲げる収入（以下この条において「特定収入等」という。）に係る相手方の氏名又は名称
art-31/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-1/item-1
the name or title of the counterparty to the specified income prescribed in Article 60, paragraph (4) of the Act or to the income listed in the items of Article 75, paragraph (1) of the Order (hereinafter in this Article referred to as "specified income, etc.");
machine translation, not official
**二** 特定収入等を受けた年月日
art-31/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-1/item-2
the date on which the specified income, etc. was received;
machine translation, not official
**三** 特定収入等の内容
art-31/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-1/item-3
the content of the specified income, etc.;
machine translation, not official
**四** 特定収入等の金額
art-31/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-1/item-4
the amount of the specified income, etc.;
machine translation, not official
**五** 特定収入等の使途
art-31/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-1/item-5
the use of the specified income, etc.
machine translation, not official
**第二項** 法第六十条第四項に規定する国若しくは地方公共団体、法別表第三に掲げる法人、公益信託受託事業者又は人格のない社団等が特定収入等を受けた場合において、当該特定収入等に係る相手方が不特定かつ多数であるときは、前項第一号に掲げる事項については、同項の規定にかかわらず、その記録を省略することができる。
art-31/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-2
Where the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality has received specified income, etc., and the counterparty to that specified income, etc. is unspecified and numerous, the recording of the matters set out in item (i) of the preceding paragraph may be omitted, notwithstanding the provisions of that paragraph.
machine translation, not official
### 第三十二条（法別表第三に掲げる外国に本店又は主たる事務所を有する法人の届出書の記載事項） — Matters to Be Stated in Written Notification by a Corporation Listed in Appended Table 3 of the Act Having Its Head Office or Principal Office in a Foreign Country
caption: machine translation, not official
art-32 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-32
**第一項** 令第七十八条第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
art-32/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-32/par-1
The matters specified by Ministry of Finance Order prescribed in Article 78, paragraph (1) of the Order are the following:
machine translation, not official
**一** 届出者の名称及び本店又は主たる事務所の所在地並びに国内にある事務所又は事業所の名称及び所在地
art-32/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-32/par-1/item-1
the notifier's title, the location of its head office or principal office, and the title and location of its offices or places of business in Japan;
machine translation, not official
**二** 届出者の代表者の氏名並びに国内において行う事業又は国内にある資産の経営若しくは管理の責任者の氏名及び住所又は居所
art-32/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-32/par-1/item-2
the name of the notifier's representative, and the name and address or residence of the person responsible for the business conducted in Japan or for the operation or management of assets located in Japan;
machine translation, not official
**三** 法別表第三第一号の表に掲げる法人のうち、届出者に類似するものの名称
art-32/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-32/par-1/item-3
the title of any corporation, among the corporations listed in the table in item (i) of Appended Table 3 of the Act, that is similar to the notifier;
machine translation, not official
**四** その他参考となるべき事項
art-32/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-32/par-1/item-4
any other matters for reference.
machine translation, not official
---
## Cites
- art-26/par-1: 法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-1: 法第五十七条第一項第一号 → 消費税法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-1/sub-1: この条 → 消費税法施行規則 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26
- art-26/par-1/item-1/sub-5: 法第五十七条第一項第一号 → 消費税法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-1/sub-6: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-1/sub-6: この条 → 消費税法施行規則 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26
- art-26/par-1/item-1/sub-6: 第三十条 → 消費税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30
- art-26/par-1/item-1/sub-6: 法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-1/sub-6: 同条第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-2: 法第五十七条第一項第二号 → 消費税法 第五十七条第一項第二号 (Article 57, paragraph (1), item (ii)), art-57/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-2/sub-3: 法第五十七条第一項第二号 → 消費税法 第五十七条第一項第二号 (Article 57, paragraph (1), item (ii)), art-57/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3: 法第五十七条第一項第二号の二 → 消費税法 第五十七条第一項第二号の二 (Article 57, paragraph (1), item (ii-2)), art-57/par-1/item-2-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2-2 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-4: 法第五十七条第一項第二号の二 → 消費税法 第五十七条第一項第二号の二 (Article 57, paragraph (1), item (ii-2)), art-57/par-1/item-2-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2-2 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-6: 法第五十七条第一項第二号の二 → 消費税法 第五十七条第一項第二号の二 (Article 57, paragraph (1), item (ii-2)), art-57/par-1/item-2-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2-2 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-6: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-6: 同条第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-6: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-6: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-6: 法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-6: 令第二十五条の五第四項 → 消費税法施行令 第二十五条の五第四項 (Article 25-5, paragraph (4)), art-25-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-5/par-4 (e-Gov law ID 363CO0000000360)
- art-26/par-1/item-3/sub-7: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-3/sub-7: 同条第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-4: 法第五十七条第一項第三号 → 消費税法 第五十七条第一項第三号 (Article 57, paragraph (1), item (iii)), art-57/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-5: 法第五十七条第一項第四号 → 消費税法 第五十七条第一項第四号 (Article 57, paragraph (1), item (iv)), art-57/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-26/par-1/item-6: 法第五十七条第一項第五号 → 消費税法 第五十七条第一項第五号 (Article 57, paragraph (1), item (v)), art-57/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-26/par-2: 法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-2: 第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-2: 法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-2: 前項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1
- art-26/par-2/item-3: 前項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1
- art-26/par-3: 法第十一条 → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/consumption-tax-act/art-11 (e-Gov law ID 363AC0000000108)
- art-26/par-3: 法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-3: 第一項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1
- art-26/par-3/item-3: 第一項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1
- art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-6 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 第一項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1
- art-26/par-4/item-1: 法第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-4/item-1: この項 → 消費税法施行規則 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-4
- art-26/par-4/item-1: 同条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108)
- art-26/par-4/item-3: 第一項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-1/item-1
- art-26/par-5: 法第十二条の二第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-5: この項 → 消費税法施行規則 第二十六条第五項 (Article 26, paragraph (5)), art-26/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5
- art-26/par-5: 法第五十七条第二項 → 消費税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-5/item-1: この号 → 消費税法施行規則 第二十六条第五項第一号 (Article 26, paragraph (5), item (i)), art-26/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-1
- art-26/par-5/item-1: 次項第一号 → 消費税法施行規則 第二十六条第六項第一号 (Article 26, paragraph (6), item (i)), art-26/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-1
- art-26/par-5/item-1: 第七号 → 消費税法施行規則 第二十六条第六項第七号 (Article 26, paragraph (6), item (vii)), art-26/par-6/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-7
- art-26/par-5/item-3: 法第十二条の二第三項 → 消費税法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-3 (e-Gov law ID 363AC0000000108)
- art-26/par-5/item-3: 法人税法第二条第四号 → 法人税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-4 (e-Gov law ID 340AC0000000034)
- art-26/par-5/item-3: 次項第三号 → 消費税法施行規則 第二十六条第六項第三号 (Article 26, paragraph (6), item (iii)), art-26/par-6/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-3
- art-26/par-5/item-6: 前号 → 消費税法施行規則 第二十六条第五項第五号 (Article 26, paragraph (5), item (v)), art-26/par-5/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-5/item-5
- art-26/par-6: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-6: この項 → 消費税法施行規則 第二十六条第六項 (Article 26, paragraph (6)), art-26/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6
- art-26/par-6: 法第五十七条第二項 → 消費税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-6/item-3: 法第十二条の三第五項 → 消費税法 第十二条の三第五項 (Article 12-3, paragraph (5)), art-12-3/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-5 (e-Gov law ID 363AC0000000108)
- art-26/par-6/item-6: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-6/item-7: 前号 → 消費税法施行規則 第二十六条第六項第六号 (Article 26, paragraph (6), item (vi)), art-26/par-6/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26#art-26/par-6/item-6
- art-26-2/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-26-2/par-1/item-1: この号 → 消費税法施行規則 第二十六条の二第一項第一号 (Article 26-2, paragraph (1), item (i)), art-26-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-1/item-1
- art-26-2/par-1/item-1: 次項第一号 → 消費税法施行規則 第二十六条の二第二項第一号 (Article 26-2, paragraph (2), item (i)), art-26-2/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-2/item-1
- art-26-2/par-1/item-1: 第三項第一号 → 消費税法施行規則 第二十六条の二第三項第一号 (Article 26-2, paragraph (3), item (i)), art-26-2/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-3/item-1
- art-26-2/par-1/item-1: この条 → 消費税法施行規則 第二十六条の二 (Article 26-2), art-26-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2
- art-26-2/par-1/item-2: 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-26-2/par-1/item-2: 次号 → 消費税法施行規則 第二十六条の二第一項第三号 (Article 26-2, paragraph (1), item (iii)), art-26-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-1/item-3
- art-26-2/par-1/item-2: 同項第二号 → 消費税法施行規則 第二十六条の二第一項第二号 (Article 26-2, paragraph (1), item (ii)), art-26-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2/par-1/item-2
- art-26-2/par-1/item-2: 次条第一号 → 消費税法施行規則 第二十六条の三第一項第一号 (Article 26-3, paragraph (1), item (i)), art-26-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-3/par-1/item-1
- art-26-2/par-1/item-3: 第二十六条の七第一項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-1
- art-26-2/par-1/item-3: 第二十六条の九 → 消費税法施行規則 第二十六条の九 (Article 26-9), art-26-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9
- art-26-2/par-2: 法第五十七条の二第八項 → 消費税法 第五十七条の二第八項 (Article 57-2, paragraph (8)), art-57-2/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-8 (e-Gov law ID 363AC0000000108)
- art-26-2/par-2/item-1: 法第五十七条の二第四項 → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-4 (e-Gov law ID 363AC0000000108)
- art-26-2/par-2/item-1: この条 → 消費税法施行規則 第二十六条の二 (Article 26-2), art-26-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-2
- art-26-2/par-2/item-1: 第二十六条の九第一項第三号 → 消費税法施行規則 第二十六条の九第一項第三号 (Article 26-9, paragraph (1), item (iii)), art-26-9/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-1/item-3
- art-26-2/par-3: 法第五十七条の二第十項第一号 → 消費税法 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), art-57-2/par-10/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-10/item-1 (e-Gov law ID 363AC0000000108)
- art-26-2/par-3/item-2: 法第五十七条の二第一項 → 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-26-2/par-4: 法第五十七条の三第一項 → 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-26-3/par-1: 令第七十条の三 → 消費税法施行令 第七十条の三 (Article 70-3), art-70-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-3 (e-Gov law ID 363CO0000000360)
- art-26-3/par-1/item-1: 法第五十七条の二第五項第二号 → 消費税法 第五十七条の二第五項第二号 (Article 57-2, paragraph (5), item (ii)), art-57-2/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2 (e-Gov law ID 363AC0000000108)
- art-26-3/par-1/item-1: 同条第六項第二号 → 消費税法 第五十七条の二第六項第二号 (Article 57-2, paragraph (6), item (ii)), art-57-2/par-6/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2 (e-Gov law ID 363AC0000000108)
- art-26-4/par-1: 令第七十条の四 → 消費税法施行令 第七十条の四 (Article 70-4), art-70-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-4 (e-Gov law ID 363CO0000000360)
- art-26-4/par-1/item-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-26-4/par-1/item-2: 法第五十七条の二第一項 → 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-26-4/par-1/item-3: 法第五十七条の二第一項 → 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-26-5/par-1: 令第七十条の九第二項第二号 → 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 (e-Gov law ID 363CO0000000360)
- art-26-5/par-1: 農業協同組合法（昭和二十二年法律第百三十二号）第七十二条の六 → e-Gov law 322AC0000000132, 第七十二条の六 (Article 72-6), art-72-6 — not held in this collection
- art-26-5/par-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第三条第一号 → e-Gov law 324AC0000000181, 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-26-5/par-1: 同条第三号 → e-Gov law 324AC0000000181, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection
- art-26-5/par-2: 令第七十条の九第二項第二号 → 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 (e-Gov law ID 363CO0000000360)
- art-26-6/par-1: 令第七十条の九第二項第三号 → 消費税法施行令 第七十条の九第二項第三号 (Article 70-9, paragraph (2), item (iii)), art-70-9/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-3 (e-Gov law ID 363CO0000000360)
- art-26-6/par-1/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-26-6/par-1/item-2: 法別表第二第四号 → 消費税法 別表第二第四号 (Appended Table 2, item (iv)), appdx-2/item-4 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-4 (e-Gov law ID 363AC0000000108)
- art-26-6/par-1/item-2: 郵便法（昭和二十二年法律第百六十五号）第一条 → e-Gov law 322AC0000000165, 第一条 (Article 1), art-1 — not held in this collection
- art-26-6/par-1/item-2: 同法第三十八条第一項 → e-Gov law 322AC0000000165, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-26-7/par-1: 令第七十条の十二第一項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-12/par-1 (e-Gov law ID 363CO0000000360)
- art-26-7/par-1: 次項 → 消費税法施行規則 第二十六条の七第二項 (Article 26-7, paragraph (2)), art-26-7/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-2
- art-26-7/par-1: 第三項 → 消費税法施行規則 第二十六条の七第三項 (Article 26-7, paragraph (3)), art-26-7/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-3
- art-26-7/par-1: 同条第五項 → 消費税法施行令 第七十条の十二第五項 (Article 70-12, paragraph (5)), art-70-12/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-12/par-5 (e-Gov law ID 363CO0000000360)
- art-26-7/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-26-7/par-1: 法第五十七条の四第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108)
- art-26-7/par-1: この条 → 消費税法施行規則 第二十六条の七 (Article 26-7), art-26-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7
- art-26-7/par-2: 令第七十条の十二第一項 → 消費税法施行令 第七十条の十二第一項 (Article 70-12, paragraph (1)), art-70-12/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-12/par-1 (e-Gov law ID 363CO0000000360)
- art-26-7/par-2: 同条第五項 → 消費税法施行令 第七十条の十二第五項 (Article 70-12, paragraph (5)), art-70-12/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-12/par-5 (e-Gov law ID 363CO0000000360)
- art-26-7/par-2: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043)
- art-26-7/par-3: 前二項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-1
- art-26-7/par-3: 前二項 → 消費税法施行規則 第二十六条の七第二項 (Article 26-7, paragraph (2)), art-26-7/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-2
- art-26-7/par-4: 第一項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-1
- art-26-8/par-1: 法第五十七条の四第六項 → 消費税法 第五十七条の四第六項 (Article 57-4, paragraph (6)), art-57-4/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-6 (e-Gov law ID 363AC0000000108)
- art-26-8/par-1: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043)
- art-26-8/par-2: 令第七十条の十三第一項 → 消費税法施行令 第七十条の十三第一項 (Article 70-13, paragraph (1)), art-70-13/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13/par-1 (e-Gov law ID 363CO0000000360)
- art-26-8/par-2: 前項 → 消費税法施行規則 第二十六条の八第一項 (Article 26-8, paragraph (1)), art-26-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-8/par-1
- art-26-8/par-2: 法第五十七条の四第六項 → 消費税法 第五十七条の四第六項 (Article 57-4, paragraph (6)), art-57-4/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-6 (e-Gov law ID 363AC0000000108)
- art-26-9/par-1: 令第七十条の十四第二項 → 消費税法施行令 第七十条の十四第二項 (Article 70-14, paragraph (2)), art-70-14/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-14/par-2 (e-Gov law ID 363CO0000000360)
- art-26-9/par-1/item-1: この号 → 消費税法施行規則 第二十六条の九第一項第一号 (Article 26-9, paragraph (1), item (i)), art-26-9/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-1/item-1
- art-26-9/par-1/item-1: 次項第一号 → 消費税法施行規則 第二十六条の九第二項第一号 (Article 26-9, paragraph (2), item (i)), art-26-9/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-2/item-1
- art-26-9/par-1/item-1: 第三項第一号 → 消費税法施行規則 第二十六条の九第三項第一号 (Article 26-9, paragraph (3), item (i)), art-26-9/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-9/par-3/item-1
- art-26-9/par-1/item-2: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-26-9/par-2: 令第七十条の十四第三項 → 消費税法施行令 第七十条の十四第三項 (Article 70-14, paragraph (3)), art-70-14/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-14/par-3 (e-Gov law ID 363CO0000000360)
- art-26-9/par-2/item-2: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-26-9/par-3: 令第七十条の十四第四項 → 消費税法施行令 第七十条の十四第四項 (Article 70-14, paragraph (4)), art-70-14/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-14/par-4 (e-Gov law ID 363CO0000000360)
- art-26-9/par-3/item-2: 法第五十七条の六第一項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-1: 令第七十一条第一項 → 消費税法施行令 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-1 (e-Gov law ID 363CO0000000360)
- art-27/par-1/item-1: この項 → 消費税法施行規則 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1
- art-27/par-1/item-1: 第三項 → 消費税法施行規則 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-3
- art-27/par-1/item-1/sub-3: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-1/item-1/sub-3: 法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-1/item-1/sub-3: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-1/item-1/sub-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-1 (e-Gov law ID 363CO0000000360)
- art-27/par-1/item-1/sub-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-2 (e-Gov law ID 363CO0000000360)
- art-27/par-1/item-1/sub-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-3 (e-Gov law ID 363CO0000000360)
- art-27/par-1/item-1/sub-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-4 (e-Gov law ID 363CO0000000360)
- art-27/par-1/item-1/sub-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-5 (e-Gov law ID 363CO0000000360)
- art-27/par-1/item-1/sub-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-6 (e-Gov law ID 363CO0000000360)
- art-27/par-1/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)
- art-27/par-1/item-2: この号 → 消費税法施行規則 第二十七条第一項第二号 (Article 27, paragraph (1), item (ii)), art-27/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-2
- art-27/par-1/item-3: 法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-1/item-3: 法第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-1/item-3: この号 → 消費税法施行規則 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-3
- art-27/par-1/item-5: 法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-1/item-5: この号 → 消費税法施行規則 第二十七条第一項第五号 (Article 27, paragraph (1), item (v)), art-27/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-5
- art-27/par-2: 令第七十条の十一 → 消費税法施行令 第七十条の十一 (Article 70-11), art-70-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-11 (e-Gov law ID 363CO0000000360)
- art-27/par-2: 前項第一号 → 消費税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-1
- art-27/par-2: 第二号 → 消費税法施行規則 第二十七条第一項第二号 (Article 27, paragraph (1), item (ii)), art-27/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-2
- art-27/par-3: 第一項第一号 → 消費税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-1
- art-27/par-3: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-1 (e-Gov law ID 363CO0000000360)
- art-27/par-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-2 (e-Gov law ID 363CO0000000360)
- art-27/par-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-3 (e-Gov law ID 363CO0000000360)
- art-27/par-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-4 (e-Gov law ID 363CO0000000360)
- art-27/par-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-5 (e-Gov law ID 363CO0000000360)
- art-27/par-3: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-6 (e-Gov law ID 363CO0000000360)
- art-27/par-4: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-4: 第一項第三号 → 消費税法施行規則 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-3
- art-27/par-4: 第四号 → 消費税法施行規則 第二十七条第一項第四号 (Article 27, paragraph (1), item (iv)), art-27/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-1/item-4
- art-27/par-5: 令第七十一条第三項 → 消費税法施行令 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-3 (e-Gov law ID 363CO0000000360)
- art-27/par-5/item-1: 関税法第六十七条 → e-Gov law 329AC0000000061, 第六十七条 (Article 67), art-67 — not held in this collection
- art-27/par-5/item-1: 次項 → 消費税法施行規則 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-6
- art-27/par-6: 前項 → 消費税法施行規則 第二十七条第五項 (Article 27, paragraph (5)), art-27/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-5
- art-27/par-6: 一部が関税法施行令（昭和二十九年政令第百五十号）第四条の十二第二項 → e-Gov law 329CO0000000150, 第四条の十二第二項 (Article 4-12, paragraph (2)), art-4-12/par-2 — not held in this collection
- art-27/par-6: 令第七十一条第三項 → 消費税法施行令 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71/par-3 (e-Gov law ID 363CO0000000360)
- art-27/par-6: 第八項 → 消費税法施行規則 第二十七条第八項 (Article 27, paragraph (8)), art-27/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-8
- art-27/par-6: 第九項 → 消費税法施行規則 第二十七条第九項 (Article 27, paragraph (9)), art-27/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-9
- art-27/par-7: 前項 → 消費税法施行規則 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-6
- art-27/par-7: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第二条第三号 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/electronic-books-act/art-2/par-1/item-3 (e-Gov law ID 410AC0000000025)
- art-27/par-7: この条 → 消費税法施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27
- art-27/par-8: 第六項 → 消費税法施行規則 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-6
- art-27/par-8: 前項 → 消費税法施行規則 第二十七条第七項 (Article 27, paragraph (7)), art-27/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-7
- art-27/par-8: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則第四条第一項 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/electronic-books-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 410M50000040043)
- art-27/par-9: 第六項 → 消費税法施行規則 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-6
- art-27/par-9: 前項 → 消費税法施行規則 第二十七条第八項 (Article 27, paragraph (8)), art-27/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-8
- art-27/par-9: 第七項 → 消費税法施行規則 第二十七条第七項 (Article 27, paragraph (7)), art-27/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-27/par-7
- art-27-2/par-1: 令第七十一条の二第一項第九号 → 消費税法施行令 第七十一条の二第一項第九号 (Article 71-2, paragraph (1), item (ix)), art-71-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-9 (e-Gov law ID 363CO0000000360)
- art-27-2/par-1: 第五条第四項 → 消費税法施行規則 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-1/from-art-5#art-5/par-4
- art-27-2/par-1: 第十六条第四項 → 消費税法施行規則 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-2/from-art-15-7#art-16/par-4
- art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第一号 (Article 71-2, paragraph (1), item (i)), art-71-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第二号 (Article 71-2, paragraph (1), item (ii)), art-71-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-2 (e-Gov law ID 363CO0000000360)
- art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第三号 (Article 71-2, paragraph (1), item (iii)), art-71-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-3 (e-Gov law ID 363CO0000000360)
- art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第四号 (Article 71-2, paragraph (1), item (iv)), art-71-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-4 (e-Gov law ID 363CO0000000360)
- art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第五号 (Article 71-2, paragraph (1), item (v)), art-71-2/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-5 (e-Gov law ID 363CO0000000360)
- art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第六号 (Article 71-2, paragraph (1), item (vi)), art-71-2/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-6 (e-Gov law ID 363CO0000000360)
- art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第七号 (Article 71-2, paragraph (1), item (vii)), art-71-2/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-7 (e-Gov law ID 363CO0000000360)
- art-27-2/par-2: 令第七十一条の二第一項第一号から第八号まで → 消費税法施行令 第七十一条の二第一項第八号 (Article 71-2, paragraph (1), item (viii)), art-71-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-71-2/par-1/item-8 (e-Gov law ID 363CO0000000360)
- art-27-2/par-2: 前項 → 消費税法施行規則 第二十七条の二第一項 (Article 27-2, paragraph (1)), art-27-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-27-2/par-1
- art-27-2/par-2: 第五条第六項 → 消費税法施行規則 第五条第六項 (Article 5, paragraph (6)), art-5/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-1/from-art-5#art-5/par-6
- art-27-2/par-2: 第六条の四第六項 → 消費税法施行規則 第六条の四第六項 (Article 6-4, paragraph (6)), art-6-4/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-1/from-art-6-4#art-6-4/par-6
- art-27-2/par-2: 第十五条の五第二項 → 消費税法施行規則 第十五条の五第二項 (Article 15-5, paragraph (2)), art-15-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-2/from-art-15#art-15-5/par-2
- art-27-2/par-2: 第十六条第六項 → 消費税法施行規則 第十六条第六項 (Article 16, paragraph (6)), art-16/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-2/from-art-15-7#art-16/par-6
- art-27-2/par-2: 第二十六条の七第三項 → 消費税法施行規則 第二十六条の七第三項 (Article 26-7, paragraph (3)), art-26-7/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-3
- art-27-2/par-2: 第二十六条の八第二項 → 消費税法施行規則 第二十六条の八第二項 (Article 26-8, paragraph (2)), art-26-8/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-8#art-26-8/par-2
- art-27-2/par-2: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- art-27-3/par-1: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- art-27-3/par-1: 国税通則法（昭和三十七年法律第六十六号）第三十二条第三項 → 国税通則法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-3 (e-Gov law ID 337AC0000000066)
- art-28/par-1: 令第七十四条第三項 → 消費税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-3 (e-Gov law ID 363CO0000000360)
- art-28/par-1/item-1: この条 → 消費税法施行規則 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-28
- art-28/par-1/item-1: 第三十条 → 消費税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-30
- art-28/par-2: 令第七十四条第八項 → 消費税法施行令 第七十四条第八項 (Article 74, paragraph (8)), art-74/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-8 (e-Gov law ID 363CO0000000360)
- art-28/par-2/item-2: 令第七十四条第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1 (e-Gov law ID 363CO0000000360)
- art-29/par-1: 令第七十六条第二項 → 消費税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-76/par-2 (e-Gov law ID 363CO0000000360)
- art-29/par-1: 第五条第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-1/from-art-5#art-5/par-1
- art-29/par-1: 第三項 → 消費税法施行規則 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-1/from-art-5#art-5/par-3
- art-29/par-1: 第八条第五項 → 消費税法施行規則 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-1/from-art-6-4#art-8/par-5
- art-29/par-1: 第九条第七項 → 消費税法施行規則 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-1/from-art-9#art-9/par-7
- art-29/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-2/from-art-15-7#art-16/par-1
- art-29/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-2/from-art-15-7#art-16/par-2
- art-29/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-2/from-art-15-7#art-16/par-3
- art-29/par-1: 第十九条 → 消費税法施行規則 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-2/from-art-17#art-19
- art-29/par-1: 第二十六条の七第一項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-1
- art-29/par-1: 第四項 → 消費税法施行規則 第二十六条の七第四項 (Article 26-7, paragraph (4)), art-26-7/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-26-2#art-26-7/par-4
- art-29/par-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-30/par-1: 令第七十六条第五項 → 消費税法施行令 第七十六条第五項 (Article 76, paragraph (5)), art-76/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-76/par-5 (e-Gov law ID 363CO0000000360)
- art-30/par-2: 令第七十六条第十項 → 消費税法施行令 第七十六条第十項 (Article 76, paragraph (10)), art-76/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-76/par-10 (e-Gov law ID 363CO0000000360)
- art-30/par-2/item-2: 令第七十六条第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-76/par-2/item-4 (e-Gov law ID 363CO0000000360)
- art-30/par-2/item-3: 令第七十六条第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-76/par-1 (e-Gov law ID 363CO0000000360)
- art-30/par-2/item-3: 第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-76/par-2/item-4 (e-Gov law ID 363CO0000000360)
- art-31/par-1: 令第七十七条 → 消費税法施行令 第七十七条 (Article 77), art-77 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-77 (e-Gov law ID 363CO0000000360)
- art-31/par-1/item-1: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108)
- art-31/par-1/item-1: 令第七十五条第一項 → 消費税法施行令 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1 (e-Gov law ID 363CO0000000360)
- art-31/par-1/item-1: この条 → 消費税法施行規則 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31
- art-31/par-2: 法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108)
- art-31/par-2: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-31/par-2: 前項第一号 → 消費税法施行規則 第三十一条第一項第一号 (Article 31, paragraph (1), item (i)), art-31/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-1/item-1
- art-31/par-2: 同項 → 消費税法施行規則 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20261211_508M60000040019/text/ch-4/from-art-27-2#art-31/par-1
- art-32: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-32/par-1: 令第七十八条第一項 → 消費税法施行令 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-78/par-1 (e-Gov law ID 363CO0000000360)
- art-32/par-1/item-3: 法別表第三第一号 → 消費税法 別表第三第一号 (Appended Table 3, item (i)), appdx-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-3/item-1 (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) — 消費税法施行規則 — the text as 令和八年財務省令第十九号 leaves it, from 2026-12-11 (https://laws.e-gov.go.jp/law/363M50000040053/20261211_508M60000040019), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-019, 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-regulation-20261106T203801-019, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-020, 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-regulation-20261106T203801-020, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-021, 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-regulation-20261106T203801-021, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-022, 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-regulation-20261106T203801-022, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-023, 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-regulation-20261106T203801-023, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-024, 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-regulation-20261106T203801-024, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-025, 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-regulation-20261106T203801-025, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-026, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06