# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十一条の五 (Article 11-5)

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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: 第十一条の五 (Article 11-5)（特定プラットフォーム事業者として指定を受けるべき者である旨の届出書の記載事項等） — address `art-11-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十一条の五（特定プラットフォーム事業者として指定を受けるべき者である旨の届出書の記載事項等） — Matters to Be Stated in the Written Notification to the Effect That a Person Is One That Should Be Designated as a Specified Platform Operator, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-11-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5</sup>

**第一項**  法第十五条の二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。
<sup>art-11-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (3) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  届出者の氏名又は名称（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（納税地と住所等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）
  <sup>art-11-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-1</sup>
  the notifier's name or title (limited, for a foreign business operator, 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, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  その提供するデジタルプラットフォーム（法第十五条の二第一項に規定するデジタルプラットフォームをいう。以下この条において同じ。）の名称
  <sup>art-11-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-2</sup>
  the name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article);
  <sup>machine translation, not official</sup>

  **三**  次に掲げる者の区分に応じそれぞれ次に定める事項
  <sup>art-11-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-3</sup>
  the following matters in accordance with the categories of persons set out below:
  <sup>machine translation, not official</sup>

    **イ**  法第十五条の二第二項に規定する合計額が五十億円を超えることとなつた同条第一項に規定するプラットフォーム事業者　その課税期間の初日及び末日並びに当該合計額
    <sup>art-11-5/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-3/sub-1</sup>
    a platform operator prescribed in Article 15-2, paragraph (1) of the Act for which the total amount prescribed in paragraph (2) of that Article has come to exceed 5 billion yen: the first day and last day of its taxable period and that total amount;
    <sup>machine translation, not official</sup>

    **ロ**  令第二十九条第一項の規定の適用を受けることとなつた同項に規定する合併法人等　その合併若しくは分割又は譲受けがあつた年月日及びその事業を承継させ、又は譲り渡した法第十五条の二第一項に規定する特定プラットフォーム事業者の氏名又は名称
    <sup>art-11-5/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-3/sub-2</sup>
    a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order that has come to be subject to the application of that paragraph: the date of the merger, company split or taking over by transfer, and the name or title of the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act that had it succeed to the business or transferred the business to it;
    <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-11-5/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第十五条の二第六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。
<sup>art-11-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-2</sup>
The written notification prescribed in Article 15-2, paragraph (6) of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-11-5/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-2/item-1</sup>
  the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  変更の内容
  <sup>art-11-5/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-2/item-2</sup>
  the details of the change;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-11-5/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-2/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第十五条の二第七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。
<sup>art-11-5/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-3</sup>
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (7) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  申請者の氏名又は名称、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）
  <sup>art-11-5/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-3/item-1</sup>
  the applicant's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  その提供するデジタルプラットフォームの名称
  <sup>art-11-5/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-3/item-2</sup>
  the name of the digital platform that it provides;
  <sup>machine translation, not official</sup>

  **三**  法第十五条の二第七項に規定する合計額が五十億円以下である場合に該当する各課税期間の初日及び末日
  <sup>art-11-5/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-3/item-3</sup>
  the first day and last day of each taxable period that falls under the case where the total amount prescribed in Article 15-2, paragraph (7) of the Act is 5 billion yen or less;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-11-5/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-3/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第四項**  法第十五条の二第十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。
<sup>art-11-5/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-4</sup>
The written notification prescribed in Article 15-2, paragraph (10) of the Act must state the following matters:
<sup>machine translation, not official</sup>

  **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）
  <sup>art-11-5/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-1</sup>
  the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  そのデジタルプラットフォームに係る事業を廃止した年月日
  <sup>art-11-5/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-2</sup>
  the date on which the business relating to that digital platform was discontinued;
  <sup>machine translation, not official</sup>

  **三**  前号のデジタルプラットフォームの名称
  <sup>art-11-5/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-3</sup>
  the name of the digital platform referred to in the preceding item;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-11-5/par-4/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第五項**  法第十五条の二第十五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。
<sup>art-11-5/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-5</sup>
The matters specified by Ministry of Finance Order prescribed in Article 15-2, paragraph (15) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  その課税期間において法第十五条の二第一項の規定の適用を受ける電気通信利用役務の提供に係る同条第二項に規定する対価の額の合計額及びその明細
  <sup>art-11-5/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-5/item-1</sup>
  the total of the amounts of consideration prescribed in Article 15-2, paragraph (2) of the Act for the supply of telecommunications services to which paragraph (1) of that Article applies in its taxable period, and the details thereof;
  <sup>machine translation, not official</sup>

  **二**  その他参考となるべき事項
  <sup>art-11-5/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-5/item-2</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

---

## Cites
- art-11-5/par-1: 法第十五条の二第三項 → 消費税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-3 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1/item-1: この条 → 消費税法施行規則 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5
- art-11-5/par-1/item-1: この号 → 消費税法施行規則 第十一条の五第一項第一号 (Article 11-5, paragraph (1), item (i)), art-11-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-1
- art-11-5/par-1/item-2: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1/item-2: この条 → 消費税法施行規則 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5
- art-11-5/par-1/item-3/sub-1: 法第十五条の二第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1/item-3/sub-1: 同条第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-11-5/par-1/item-3/sub-2: 令第二十九条第一項 → 消費税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-1 (e-Gov law ID 363CO0000000360)
- art-11-5/par-1/item-3/sub-2: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-11-5/par-2: 法第十五条の二第六項 → 消費税法 第十五条の二第六項 (Article 15-2, paragraph (6)), art-15-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-6 (e-Gov law ID 363AC0000000108)
- art-11-5/par-3: 法第十五条の二第七項 → 消費税法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-7 (e-Gov law ID 363AC0000000108)
- art-11-5/par-3/item-3: 法第十五条の二第七項 → 消費税法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-7 (e-Gov law ID 363AC0000000108)
- art-11-5/par-4: 法第十五条の二第十項 → 消費税法 第十五条の二第十項 (Article 15-2, paragraph (10)), art-15-2/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-10 (e-Gov law ID 363AC0000000108)
- art-11-5/par-4/item-3: 前号 → 消費税法施行規則 第十一条の五第四項第二号 (Article 11-5, paragraph (4), item (ii)), art-11-5/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-2
- art-11-5/par-5: 法第十五条の二第十五項 → 消費税法 第十五条の二第十五項 (Article 15-2, paragraph (15)), art-15-2/par-15 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-15 (e-Gov law ID 363AC0000000108)
- art-11-5/par-5/item-1: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-11-5/par-5/item-1: 同条第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行規則 第十一条の五第一項第一号（特定プラットフォーム事業者として指定を受けるべき者である旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-1
- 消費税法施行規則 第十一条の五第一項第二号（特定プラットフォーム事業者として指定を受けるべき者である旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-2
- 消費税法施行規則 第十一条の五第四項第三号（特定プラットフォーム事業者として指定を受けるべき者である旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-4/item-3

---

## 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 in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-008, 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-20261106T203801-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-009, 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-20261106T203801-009, 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