# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十五条の七 (Article 15-7)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 消費税法施行規則 (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: 第十五条の七 (Article 15-7)（本人確認書類の範囲等） — address `art-15-7`
- 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-15-7
- 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.

---

### 第十五条の七（本人確認書類の範囲等） — Scope of Identity Verification Documents, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-15-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7</sup>

**第一項**  法第三十条第十一項に規定する財務省令で定めるものは、次の各号に掲げる者の区分に応じ当該各号に定める書類（当該書類の写し及びその者から提供を受けた当該書類に係る電磁的記録（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。以下この章において同じ。）を含み、その者の氏名又は名称及び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の記載又は記録のあるものに限る。）とする。
<sup>art-15-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1</sup>
The documents specified by Ministry of Finance Order prescribed in Article 30, paragraph (11) of the Act are the documents set out in each of the following items in accordance with the categories of persons set out in those items (including copies of those documents and electronic or magnetic records relating to those documents provided by the person (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; the same applies hereinafter in this Chapter), and limited to those that bear or record the person's name or title and address or residence or the location of the head office or principal office):
<sup>machine translation, not official</sup>

  **一**  国内に住所を有する個人　当該個人の次に掲げるいずれかの書類
  <sup>art-15-7/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1</sup>
  an individual having an address in Japan: any of the following documents of that individual:
  <sup>machine translation, not official</sup>

    **イ**  行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第七項（定義）に規定する個人番号カードでその課税仕入れの日において有効なもの
    <sup>art-15-7/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-1</sup>
    an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures that is valid on the date of the taxable purchase;
    <sup>machine translation, not official</sup>

    **ロ**  住民票の写し又は住民票の記載事項証明書（地方公共団体の長の住民基本台帳の住所、氏名、生年月日その他の事項を証する書類をいう。）で、その課税仕入れの日前一年以内に作成されたもの
    <sup>art-15-7/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-2</sup>
    a copy of the certificate of residence or a certificate of the matters stated in the certificate of residence (meaning a document certifying the address, name, date of birth, and other matters in the Basic Resident Register of the head of a local government), prepared within one year before the date of the taxable purchase;
    <sup>machine translation, not official</sup>

    **ハ**  戸籍の附票の写し又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの
    <sup>art-15-7/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-3</sup>
    a copy of the supplementary record of the family register or a certificate of seal impression, prepared within one year before the date of the taxable purchase;
    <sup>machine translation, not official</sup>

    **ニ**  国民健康保険、健康保険、船員保険、後期高齢者医療、国家公務員共済組合、地方公務員共済組合若しくは私立学校教職員共済制度の資格確認書、介護保険の被保険者証又は健康保険日雇特例被保険者手帳
    <sup>art-15-7/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-4</sup>
    a qualification confirmation certificate for national health insurance, health insurance, mariners insurance, medical care for the latter-stage elderly, the National Public Servants Mutual Aid Association, a Local Public Servants Mutual Aid Association, or the Private School Personnel Mutual Aid System, a certificate of insured person for long-term care insurance, or a health insurance specially-insured day laborer certificate book;
    <sup>machine translation, not official</sup>

    **ホ**  児童扶養手当証書、母子健康手帳、身体障害者手帳、療育手帳（知的障害者の福祉の充実を図るため、児童相談所又は知的障害者福祉法（昭和三十五年法律第三十七号）第九条第六項（更生援護の実施者）に規定する知的障害者更生相談所において知的障害と判定された者に対して都道府県知事又は地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項（指定都市の権能）の指定都市若しくは同法第二百五十二条の二十二第一項（中核市の権能）の中核市の長から支給される手帳で、その者の障害の程度その他の事項の記載のあるものをいう。）、精神障害者保健福祉手帳又は戦傷病者手帳
    <sup>art-15-7/par-1/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-5</sup>
    a child rearing allowance certificate, a Maternal and Child Health Handbook, a physical disability certificate, a rehabilitation handbook (meaning a handbook, containing a description of the degree of disability and other matters of the person, issued by the prefectural governor, or by the head of a designated city under Article 252-19, paragraph (1) (Powers of Designated Cities) of the Local Autonomy Act (Act No. 67 of 1947) or of a core city under Article 252-22, paragraph (1) (Powers of Core Cities) of that Act, to a person determined to have an intellectual disability by a child guidance center or an intellectual disability rehabilitation counseling center prescribed in Article 9, paragraph (6) (Implementers of Rehabilitation Assistance) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960), for the purpose of promoting the welfare of persons with intellectual disabilities), a mental disability health and welfare handbook, or a war-wounded and sick persons handbook;
    <sup>machine translation, not official</sup>

    **ヘ**  道路交通法（昭和三十五年法律第百五号）第九十二条第一項（免許証の交付）に規定する運転免許証（その課税仕入れの日において有効なものに限る。）又は同法第百五条の二第一項（運転経歴証明書及び運転経歴情報の記録）に規定する運転経歴証明書（道路交通法施行規則（昭和三十五年総理府令第六十号）別記様式第十九の三の九の様式によるものに限る。）
    <sup>art-15-7/par-1/item-1/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-6</sup>
    a driver's license prescribed in Article 92, paragraph (1) (Issuance of Licenses) of the Road Traffic Act (Act No. 105 of 1960) (limited to one that is valid on the date of the taxable purchase), or a driving record certificate prescribed in Article 105-2, paragraph (1) (Driving Record Certificates and Recording of Driving Record Information) of that Act (limited to one in the form of Appended Form 19-3-9 of the Regulation for Enforcement of the Road Traffic Act (Order of the Prime Minister's Office No. 60 of 1960));
    <sup>machine translation, not official</sup>

    **ト**  旅券でその課税仕入れの日において有効なもの
    <sup>art-15-7/par-1/item-1/sub-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-7</sup>
    a passport that is valid on the date of the taxable purchase;
    <sup>machine translation, not official</sup>

    **チ**  日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）第七条第一項（特別永住者証明書の交付）に規定する特別永住者証明書で、その課税仕入れの日において有効なもの
    <sup>art-15-7/par-1/item-1/sub-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-8</sup>
    a special permanent resident certificate prescribed in Article 7, paragraph (1) (Issuance of the Special Permanent Resident Certificate) of the Special Act on the Immigration Control of, inter alia, those who have lost Japanese Nationality pursuant to the Treaty of Peace with Japan (Act No. 71 of 1991) that is valid on the date of the taxable purchase;
    <sup>machine translation, not official</sup>

    **リ**  国税若しくは地方税の領収証書、納税証明書若しくは社会保険料（所得税法第七十四条第二項（社会保険料控除）に規定する社会保険料をいう。）の領収証書（領収日付又は発行年月日の記載のあるもので、その日がその課税仕入れの日前一年以内のものに限る。）
    <sup>art-15-7/par-1/item-1/sub-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-9</sup>
    a receipt for national tax or local tax, a tax payment certificate, or a receipt for social insurance premiums (meaning social insurance premiums prescribed in Article 74, paragraph (2) (Social Insurance Premium Deduction) of the Income Tax Act) (limited to one bearing a receipt date or issue date that falls within one year before the date of the taxable purchase);
    <sup>machine translation, not official</sup>

    **ヌ**  イからリまでに掲げる書類のほか、官公署から発行され、又は発給された書類その他これらに類するもので、その課税仕入れの日前一年以内に作成されたもの（有効期間又は有効期限のあるものにあつては、同日において有効なもの）
    <sup>art-15-7/par-1/item-1/sub-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1/sub-10</sup>
    in addition to the documents set out in (a) through (i), a document issued or granted by a government agency or any other similar document, prepared within one year before the date of the taxable purchase (for one with a period of validity or an expiration date, one that is valid on that date);
    <sup>machine translation, not official</sup>

  **二**  国内に住所を有しない個人　当該個人の前号ハからヘまで、チ又はリに掲げるいずれかの書類
  <sup>art-15-7/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-2</sup>
  an individual who does not have an address in Japan: any of the documents of that individual set out in (c) through (f), (h), or (i) of the preceding item;
  <sup>machine translation, not official</sup>

  **三**  内国法人（国内に本店又は主たる事務所を有する法人をいい、人格のない社団等及び法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。第五号及び第六号において同じ。）の受託事業者（同条第三項に規定する受託事業者をいう。第五号及び第六号において同じ。）を除く。）　当該内国法人の次に掲げるいずれかの書類
  <sup>art-15-7/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-3</sup>
  a domestic corporation (meaning a corporation that has its head office or principal office in Japan, and excluding an association or foundation without legal personality and the trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in items (v) and (vi)) of a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in paragraph (1) of that Article; the same applies in items (v) and (vi))): any of the following documents of that domestic corporation:
  <sup>machine translation, not official</sup>

    **イ**  当該内国法人の設立の登記に係る登記事項証明書（当該内国法人が設立の登記をしていないときは、当該内国法人を所轄する行政機関の長の当該内国法人の名称及び本店又は主たる事務所の所在地を証する書類）又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの
    <sup>art-15-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-3/sub-1</sup>
    a certificate of registered matters relating to the registration of establishment of that domestic corporation (if the domestic corporation has not registered its establishment, a document of the head of the administrative organ with jurisdiction over that domestic corporation certifying its name and the location of its head office or principal office) or a certificate of seal impression, prepared within one year before the date of the taxable purchase;
    <sup>machine translation, not official</sup>

    **ロ**  第一号リ又はヌに掲げる書類
    <sup>art-15-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-3/sub-2</sup>
    the documents set out in (i) or (j) of item (i);
    <sup>machine translation, not official</sup>

  **四**  人格のない社団等（国内に主たる事務所を有するものに限る。）　当該人格のない社団等の次に掲げるいずれかの書類
  <sup>art-15-7/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-4</sup>
  an association or foundation without legal personality (limited to one that has its principal office in Japan): any of the following documents of that association or foundation without legal personality:
  <sup>machine translation, not official</sup>

    **イ**  当該人格のない社団等の定款、寄附行為、規則又は規約（名称及び主たる事務所の所在地に関する事項の定めがあるものに限る。）で、その代表者又は管理人の当該人格のない社団等のものである旨を証する事項の記載のあるもの
    <sup>art-15-7/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-4/sub-1</sup>
    the articles of incorporation, endowment act, rules, or bylaws of that association or foundation without legal personality (limited to those containing provisions on the name and the location of the principal office), which contain an entry certifying that its representative or administrator is that of that association or foundation without legal personality;
    <sup>machine translation, not official</sup>

    **ロ**  第一号リ又はヌに掲げる書類
    <sup>art-15-7/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-4/sub-2</sup>
    the documents set out in (i) or (j) of item (i);
    <sup>machine translation, not official</sup>

  **五**  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い、法人課税信託等の受託事業者を除く。）　当該外国法人の次に掲げるいずれかの書類
  <sup>art-15-7/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-5</sup>
  a foreign corporation (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act, and excluding a trustee business operator of a trust subject to corporate taxation, etc.): any of the following documents of that foreign corporation:
  <sup>machine translation, not official</sup>

    **イ**  当該外国法人の会社法（平成十七年法律第八十六号）第九百三十三条第一項（外国会社の登記）若しくは民法（明治二十九年法律第八十九号）第三十七条第一項（外国法人の登記）に規定する登記に係る登記事項証明書又は印鑑証明書で、その課税仕入れの日前一年以内に作成されたもの
    <sup>art-15-7/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-5/sub-1</sup>
    a certificate of registered matters relating to the registration of that foreign corporation prescribed in Article 933, paragraph (1) (Registration of a Foreign Company) of the Companies Act (Act No. 86 of 2005) or Article 37, paragraph (1) (Registration of Foreign Corporations) of the Civil Code (Act No. 89 of 1896), or a certificate of seal impression, prepared within one year before the date of the taxable purchase;
    <sup>machine translation, not official</sup>

    **ロ**  第一号リ又はヌに掲げる書類
    <sup>art-15-7/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-5/sub-2</sup>
    the documents set out in (i) or (j) of item (i);
    <sup>machine translation, not official</sup>

  **六**  法人課税信託等の受託事業者　次に掲げる書類
  <sup>art-15-7/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-6</sup>
  a trustee business operator of a trust subject to corporate taxation, etc.: the following documents:
  <sup>machine translation, not official</sup>

    **イ**  当該法人課税信託等の受託者の前各号に掲げる区分に応じ当該各号に定める書類（当該受託者の氏名又は名称及び住所又は本店若しくは主たる事務所の所在地の記載のあるものに限る。）
    <sup>art-15-7/par-1/item-6/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-6/sub-1</sup>
    the documents set out in the preceding items, in accordance with the categories set out in those items, of the trustee of that trust subject to corporate taxation, etc. (limited to those bearing the trustee's name or title and its address or the location of its head office or principal office);
    <sup>machine translation, not official</sup>

    **ロ**  当該法人課税信託等の信託約款その他これに類する書類（当該法人課税信託等の名称及び当該法人課税信託等の信託された営業所、事務所その他これらに準ずるものの所在地の記載のあるものに限る。）
    <sup>art-15-7/par-1/item-6/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-6/sub-2</sup>
    the trust terms or other similar documents of that trust subject to corporate taxation, etc. (limited to those bearing the name of that trust subject to corporate taxation, etc. and the location of the business office, office, or similar place in which it is entrusted).
    <sup>machine translation, not official</sup>

**第二項**  本人確認書類（法第三十条第十一項に規定する本人確認書類をいう。次項において同じ。）には、同条第十一項に規定する課税仕入れの相手方から交付を受けた適格請求書（法第五十七条の四第一項に規定する適格請求書をいう。以下この項において同じ。）又は提供を受けた適格請求書に記載すべき事項に係る電磁的記録を含むものとする。
<sup>art-15-7/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-2</sup>
Identity documents (meaning identity verification documents prescribed in Article 30, paragraph (11) of the Act; the same applies in the following paragraph) include a qualified invoice (meaning a qualified invoice prescribed in Article 57-4, paragraph (1) of the Act; the same applies hereinafter in this paragraph) delivered by the counterparty to the taxable purchase prescribed in Article 30, paragraph (11) of the Act, or an electronic or magnetic record of matters to be stated in a qualified invoice provided by that counterparty.
<sup>machine translation, not official</sup>

**第三項**  法第三十条第十一項に規定する課税仕入れが媒介、取次ぎ又は代理（以下この項において「媒介等」という。）を行う者を介して行われる場合における同条第十一項の規定により保存することとなる本人確認書類は、当該課税仕入れの相手方及び当該媒介等を行う者の本人確認書類とする。ただし、媒介等を行う者を介して行われる課税仕入れが、商品先物取引法（昭和二十五年法律第二百三十九号）第二条第十項（定義）に規定する商品市場における取引により行われる場合及び金融商品取引法第二条第十七項（定義）に規定する取引所金融商品市場（同条第二十四項第三号の三に規定する商品に係る同条第二十一項に規定する市場デリバティブ取引が行われるものに限る。）における取引により行われる場合における法第三十条第十一項の規定により保存することとなる本人確認書類は、当該課税仕入れの媒介等を行う者の本人確認書類とする。
<sup>art-15-7/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-3</sup>
Where a taxable purchase prescribed in Article 30, paragraph (11) of the Act is made through a person who engages in intermediation, brokerage, or agency (hereinafter in this paragraph referred to as "intermediation, etc."), the identity verification documents to be retained under paragraph (11) of that Article are the identity verification documents of the counterparty to the taxable purchase and of the person engaging in the intermediation, etc.; provided, however, that where a taxable purchase made through a person engaging in intermediation, etc. is made through a transaction on a commodity market prescribed in Article 2, paragraph (10) (Definitions) of the Commodity Derivatives Transaction Act (Act No. 239 of 1950), or through a transaction on a financial instruments exchange market prescribed in Article 2, paragraph (17) (Definitions) of the Financial Instruments and Exchange Act (limited to one on which market derivatives transactions prescribed in paragraph (21) of that Article relating to commodities prescribed in paragraph (24), item (iii)-3 of that Article are conducted), the identity verification documents to be retained under Article 30, paragraph (11) of the Act are the identity verification documents of the person engaging in the intermediation, etc. of that taxable purchase.
<sup>machine translation, not official</sup>

---

## Cites
- art-15-7/par-1: 法第三十条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108)
- art-15-7/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-15-7/par-1/item-1/sub-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第七項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/ja/my-number-act/art-2/par-7 (e-Gov law ID 425AC0000000027)
- art-15-7/par-1/item-1/sub-5: 知的障害者福祉法（昭和三十五年法律第三十七号）第九条第六項 → e-Gov law 335AC0000000037, 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — not held in this collection
- art-15-7/par-1/item-1/sub-5: 地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-15-7/par-1/item-1/sub-5: 同法第二百五十二条の二十二第一項 → e-Gov law 322AC0000000067, 第二百五十二条の二十二第一項 (Article 252-22, paragraph (1)), art-252-22/par-1 — not held in this collection
- art-15-7/par-1/item-1/sub-6: 道路交通法（昭和三十五年法律第百五号）第九十二条第一項 → 道路交通法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/ja/road-traffic-act/art-92/par-1 (e-Gov law ID 335AC0000000105)
- art-15-7/par-1/item-1/sub-6: 同法第百五条の二第一項 → 道路交通法 第百五条の二第一項 (Article 105-2, paragraph (1)), art-105-2/par-1 — https://japanlaw.org/ja/road-traffic-act/art-105-2/par-1 (e-Gov law ID 335AC0000000105)
- art-15-7/par-1/item-1/sub-8: 日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法（平成三年法律第七十一号）第七条第一項 → 日本国との平和条約に基づき日本の国籍を離脱した者等の出入国管理に関する特例法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/special-act-on-immigration-control/art-7/par-1 (e-Gov law ID 403AC0000000071)
- art-15-7/par-1/item-1/sub-9: 所得税法第七十四条第二項 → 所得税法 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/income-tax-act/art-74/par-2 (e-Gov law ID 340AC0000000033)
- art-15-7/par-1/item-2: 前号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1
- art-15-7/par-1/item-3: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-15-7/par-1/item-3: 第五号 → 消費税法施行規則 第十五条の七第一項第五号 (Article 15-7, paragraph (1), item (v)), art-15-7/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-5
- art-15-7/par-1/item-3: 第六号 → 消費税法施行規則 第十五条の七第一項第六号 (Article 15-7, paragraph (1), item (vi)), art-15-7/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-6
- art-15-7/par-1/item-3: 同条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-15-7/par-1/item-3/sub-2: 第一号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1
- art-15-7/par-1/item-4/sub-2: 第一号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1
- art-15-7/par-1/item-5: 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-15-7/par-1/item-5/sub-1: 会社法（平成十七年法律第八十六号）第九百三十三条第一項 → 会社法 第九百三十三条第一項 (Article 933, paragraph (1)), art-933/par-1 — https://japanlaw.org/ja/companies-act/art-933/par-1 (e-Gov law ID 417AC0000000086)
- art-15-7/par-1/item-5/sub-1: 民法（明治二十九年法律第八十九号）第三十七条第一項 → 民法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/civil-code/art-37/par-1 (e-Gov law ID 129AC0000000089)
- art-15-7/par-1/item-5/sub-2: 第一号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第二号 (Article 15-7, paragraph (1), item (ii)), art-15-7/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-2
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第三号 (Article 15-7, paragraph (1), item (iii)), art-15-7/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-3
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第四号 (Article 15-7, paragraph (1), item (iv)), art-15-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-4
- art-15-7/par-1/item-6/sub-1: 前各号 → 消費税法施行規則 第十五条の七第一項第五号 (Article 15-7, paragraph (1), item (v)), art-15-7/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-5
- art-15-7/par-2: 法第三十条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108)
- art-15-7/par-2: 次項 → 消費税法施行規則 第十五条の七第三項 (Article 15-7, paragraph (3)), art-15-7/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-3
- art-15-7/par-2: 法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 (e-Gov law ID 363AC0000000108)
- art-15-7/par-2: この項 → 消費税法施行規則 第十五条の七第二項 (Article 15-7, paragraph (2)), art-15-7/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-2
- art-15-7/par-3: 法第三十条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108)
- art-15-7/par-3: この項 → 消費税法施行規則 第十五条の七第三項 (Article 15-7, paragraph (3)), art-15-7/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-3
- art-15-7/par-3: 商品先物取引法（昭和二十五年法律第二百三十九号）第二条第十項 → e-Gov law 325AC0000000239, 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — not held in this collection
- art-15-7/par-3: 金融商品取引法第二条第十七項 → 金融商品取引法 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-17 (e-Gov law ID 323AC0000000025)
- art-15-7/par-3: 同条第二十四項第三号の三 → 金融商品取引法 第二条第二十四項第三号の三 (Article 2, paragraph (24), item (iii-3)), art-2/par-24/item-3-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-24/item-3-3 (e-Gov law ID 323AC0000000025)
- art-15-7/par-3: 同条第二十一項 → 金融商品取引法 第二条第二十一項 (Article 2, paragraph (21)), art-2/par-21 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-21 (e-Gov law ID 323AC0000000025)

## Cited by

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

- 消費税法施行規則 第十五条第一項第一号（課税売上割合に準ずる割合に係る承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15/par-1/item-1
- 消費税法施行規則 第十五条の七第一項第二号（本人確認書類の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-2
- 消費税法施行規則 第十五条の七第一項第三号（本人確認書類の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-3
- 消費税法施行規則 第十五条の七第一項第三号ロ（本人確認書類の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-3/sub-2
- 消費税法施行規則 第十五条の七第一項第四号ロ（本人確認書類の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-4/sub-2
- 消費税法施行規則 第十五条の七第一項第五号ロ（本人確認書類の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-5/sub-2
- 消費税法施行規則 第十五条の七第一項第六号イ（本人確認書類の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-6/sub-1
- 消費税法施行規則 第十五条の七第二項（本人確認書類の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-2
- 消費税法施行規則 第十五条の七第三項（本人確認書類の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-3
- 消費税法施行規則 附則第三条第一項（本人確認書類の範囲等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-3/par-1
- 消費税法施行規則 附則第四条第一項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-1
- 消費税法施行規則 附則第四条第二項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-2
- 消費税法施行規則 附則第四条第三項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-3
- 消費税法施行規則 附則第四条第四項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-4
- 消費税法施行規則 附則第四条第五項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-5
- 消費税法施行規則 附則第四条第六項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-6
- 消費税法施行規則 附則第四条第七項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-7

---

## 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-20261106T203801-011, 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-20261106T203801-011, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-012, 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-20261106T203801-012, 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