# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十七条の二 (Article 17-2)

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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: 第十七条の二 (Article 17-2)（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の承認申請書の記載事項） — address `art-17-2`
- 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-17-2
- 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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### 第十七条の二（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の承認申請書の記載事項） — Matters to Be Stated in the Written Application for Approval under the Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-17-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2</sup>

**第一項**  法第三十七条の二第二項（同条第七項において準用する場合を含む。）に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。
<sup>art-17-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 37-2, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) are the matters specified in each of the following items according to the categories set out in those items:
<sup>machine translation, not official</sup>

  **一**  法第三十七条の二第一項の承認を受けようとする事業者　次に掲げる事項
  <sup>art-17-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-1</sup>
  a business operator seeking the approval prescribed in Article 37-2, paragraph (1) of the Act, the following matters:
  <sup>machine translation, not official</sup>

    **イ**  申請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）
    <sup>art-17-2/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-1/sub-1</sup>
    the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
    <sup>machine translation, not official</sup>

    **ロ**  申請者の行う事業の内容及び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
    <sup>art-17-2/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-1/sub-2</sup>
    the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;
    <sup>machine translation, not official</sup>

    **ハ**  法第三十七条の二第一項の規定の適用を受けようとする課税期間の初日の年月日
    <sup>art-17-2/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-1/sub-3</sup>
    the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (1) of the Act apply;
    <sup>machine translation, not official</sup>

    **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
    <sup>art-17-2/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-1/sub-4</sup>
    the taxable sales in the base period for the taxable period prescribed in (c);
    <sup>machine translation, not official</sup>

    **ホ**  法第三十七条の二第一項に規定する災害その他やむを得ない理由の生じた日及びそのやんだ日の年月日
    <sup>art-17-2/par-1/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-1/sub-5</sup>
    the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (1) of the Act occurred and ceased;
    <sup>machine translation, not official</sup>

    **ヘ**  その他参考となるべき事項
    <sup>art-17-2/par-1/item-1/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-1/sub-6</sup>
    any other matters for reference;
    <sup>machine translation, not official</sup>

  **二**  法第三十七条の二第六項の承認を受けようとする事業者　次に掲げる事項
  <sup>art-17-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-2</sup>
  a business operator seeking the approval prescribed in Article 37-2, paragraph (6) of the Act, the following matters:
  <sup>machine translation, not official</sup>

    **イ**  申請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）
    <sup>art-17-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-2/sub-1</sup>
    the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
    <sup>machine translation, not official</sup>

    **ロ**  法第三十七条の二第六項の規定の適用を受けようとする課税期間の初日の年月日
    <sup>art-17-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-2/sub-2</sup>
    the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (6) of the Act apply;
    <sup>machine translation, not official</sup>

    **ハ**  ロに規定する課税期間の基準期間における課税売上高
    <sup>art-17-2/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-2/sub-3</sup>
    the taxable sales in the base period for the taxable period prescribed in (b);
    <sup>machine translation, not official</sup>

    **ニ**  法第三十七条の二第六項に規定する災害その他やむを得ない理由の生じた日及びそのやんだ日の年月日
    <sup>art-17-2/par-1/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-2/sub-4</sup>
    the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred and ceased;
    <sup>machine translation, not official</sup>

    **ホ**  その他参考となるべき事項
    <sup>art-17-2/par-1/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2/par-1/item-2/sub-5</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

---

## Cites
- art-17-2/par-1: 法第三十七条の二第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1: 同条第七項 → 消費税法 第三十七条の二第七項 (Article 37-2, paragraph (7)), art-37-2/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-7 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-1: 法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-1/sub-2: 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-17-2/par-1/item-1/sub-2: 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-17-2/par-1/item-1/sub-2: 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-17-2/par-1/item-1/sub-2: 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-17-2/par-1/item-1/sub-2: 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-17-2/par-1/item-1/sub-2: 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-17-2/par-1/item-1/sub-3: 法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-1/sub-5: 法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-2: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-2/sub-2: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108)
- art-17-2/par-1/item-2/sub-4: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-6 (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 第十七条第一項第四号（中小事業者の仕入れに係る消費税額の控除の特例を受ける旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-1/item-4
- 消費税法施行規則 附則第二条第二項（経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-2
- 消費税法施行規則 附則第四条第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2

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## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行規則 — 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-20261106T203801-013, 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-20261106T203801-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-014, 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-20261106T203801-014, 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