# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十条 (Article 20)

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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: 第二十条 (Article 20)（中間申告書の記載事項） — address `art-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20
- 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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### 第二十条（中間申告書の記載事項） — Matters to Be Stated in Interim Returns
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20</sup>

**第一項**  法第四十二条第一項第二号、第四項第二号及び第六項第二号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-20/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 42, paragraph (1), item (ii), paragraph (4), item (ii), and paragraph (6), item (ii) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  申告者の氏名又は名称（代表者の氏名を含む。以下第二十二条まで、第二十三条の二及び第二十三条の五において同じ。）、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）
  <sup>art-20/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20/par-1/item-1</sup>
  the filer's name or title (including the name of the representative; the same applies hereinafter through Article 22, in Article 23-2 and in Article 23-5), 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);
  <sup>machine translation, not official</sup>

  **二**  当該課税期間の初日及び末日の年月日
  <sup>art-20/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20/par-1/item-2</sup>
  the dates of the first day and last day of the taxable period concerned;
  <sup>machine translation, not official</sup>

  **三**  法第四十三条第一項に規定する中間申告対象期間の初日及び末日の年月日
  <sup>art-20/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20/par-1/item-3</sup>
  the dates of the first day and last day of the interim filing period prescribed in Article 43, paragraph (1) of the Act;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-20/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-20/par-1: 法第四十二条第一項第二号 → 消費税法 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-20/par-1: 第四項第二号 → 消費税法 第四十二条第四項第二号 (Article 42, paragraph (4), item (ii)), art-42/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20/par-1: 第六項第二号 → 消費税法 第四十二条第六項第二号 (Article 42, paragraph (6), item (ii)), art-42/par-6/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6/item-2 (e-Gov law ID 363AC0000000108)
- art-20/par-1/item-1: 第二十二条 → 消費税法施行規則 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-22
- art-20/par-1/item-1: 第二十三条の二 → 消費税法施行規則 第二十三条の二 (Article 23-2), art-23-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-2
- art-20/par-1/item-1: 第二十三条の五 → 消費税法施行規則 第二十三条の五 (Article 23-5), art-23-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5
- art-20/par-1/item-3: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行規則 第二十一条第一項（仮決算をした場合の中間申告書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-1
- 消費税法施行規則 附則第二条第三項（経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-3

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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-20261106T203801-014, 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