# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十一条 (Article 21)

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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: 第二十一条 (Article 21)（仮決算をした場合の中間申告書の記載事項） — address `art-21`
- 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-21
- 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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### 第二十一条（仮決算をした場合の中間申告書の記載事項） — Matters to Be Stated in an Interim Return in the Case of Provisional Settlement of Accounts
<sup>caption: machine translation, not official</sup>
<sup>art-21 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21</sup>

**第一項**  法第四十三条第一項第五号に規定する財務省令で定める事項は、第二十条第一項各号に掲げる事項とする。
<sup>art-21/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 43, paragraph (1), item (v) of the Act are the matters set out in the items of Article 20, paragraph (1).
<sup>machine translation, not official</sup>

**第二項**  法第四十三条第一項各号に掲げる事項を記載した同項に規定する中間申告書を提出する者は、次に掲げる事項を記載した書類を当該中間申告書に添付しなければならない。
<sup>art-21/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-2</sup>
A person who submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph must attach to that interim return a document stating the following matters:
<sup>machine translation, not official</sup>

  **一**  当該中間申告書に係る法第四十三条第一項に規定する中間申告対象期間（以下この条において「中間申告対象期間」という。）中に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。次条第二項第一号において同じ。）の対価の額の合計額の計算に関する明細
  <sup>art-21/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-2/item-1</sup>
  a detailed statement of the calculation of the total amount of consideration for transfers, etc. of assets made in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (2), item (i) of the following Article) during the interim filing period prescribed in Article 43, paragraph (1) of the Act relating to that interim return (hereinafter in this Article referred to as the "interim filing period");
  <sup>machine translation, not official</sup>

  **二**  当該中間申告対象期間の法第三十条第二項に規定する課税仕入れ等の税額の合計額の計算に関する明細
  <sup>art-21/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-2/item-2</sup>
  a detailed statement of the calculation of the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act for that interim filing period;
  <sup>machine translation, not official</sup>

  **三**  当該中間申告対象期間の法第三十二条第一項第一号に規定する仕入れに係る消費税額（以下この条及び次条において「仕入れに係る消費税額」という。）の計算に関する明細
  <sup>art-21/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-2/item-3</sup>
  a detailed statement of the calculation of the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act for that interim filing period (hereinafter in this Article and the following Article referred to as "consumption tax on purchases");
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-21/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-2/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第三項**  法第三十七条第一項の規定の適用を受ける事業者で法第四十三条第一項各号に掲げる事項を記載した同項に規定する中間申告書を提出する者については、前項の規定にかかわらず、次に掲げる事項を記載した書類を当該中間申告書に添付しなければならない。
<sup>art-21/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-3</sup>
For a business operator subject to the application of Article 37, paragraph (1) of the Act that submits an interim return prescribed in Article 43, paragraph (1) of the Act that states the matters set out in the items of that paragraph, notwithstanding the provisions of the preceding paragraph, the business operator must attach to that interim return a document stating the following matters:
<sup>machine translation, not official</sup>

  **一**  当該中間申告書に係る中間申告対象期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額の計算に関する明細
  <sup>art-21/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-3/item-1</sup>
  a detailed statement of the calculation of the amount of consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act, for the interim filing period relating to that interim return;
  <sup>machine translation, not official</sup>

  **二**  当該中間申告対象期間の仕入れに係る消費税額の計算に関する明細
  <sup>art-21/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-3/item-2</sup>
  a detailed statement of the calculation of the consumption tax on purchases for that interim filing period;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-21/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-3/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-21/par-1: 法第四十三条第一項第五号 → 消費税法 第四十三条第一項第五号 (Article 43, paragraph (1), item (v)), art-43/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-21/par-1: 第二十条第一項 → 消費税法施行規則 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20/par-1
- art-21/par-2: 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)
- art-21/par-2/item-1: 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)
- art-21/par-2/item-1: この条 → 消費税法施行規則 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21
- art-21/par-2/item-1: 次条第二項第一号 → 消費税法施行規則 第二十二条第二項第一号 (Article 22, paragraph (2), item (i)), art-22/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-22/par-2/item-1
- art-21/par-2/item-2: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-21/par-2/item-3: 法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-21/par-2/item-3: この条 → 消費税法施行規則 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21
- art-21/par-2/item-3: 次条 → 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-21/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-21/par-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)
- art-21/par-3: 前項 → 消費税法施行規則 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-21/par-2
- art-21/par-3/item-1: 法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-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 第二十一条第二項第一号（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-2/item-1
- 消費税法施行規則 第二十一条第二項第三号（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-2/item-3
- 消費税法施行規則 第二十一条第三項（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-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-20261106T203801-015, 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-20261106T203801-015, 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