# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十三条の四 (Article 23-4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4. 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: 第二十三条の四 (Article 23-4)（電子情報処理組織による申告の特例） — address `art-23-4` - 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-23-4 - 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. --- ### 第二十三条の四（電子情報処理組織による申告の特例） — Special Provisions on Filing Returns by Means of Electronic Data Processing System caption: machine translation, not official art-23-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4 **第一項** 法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織（同項に規定する電子情報処理組織をいう。以下この条及び次条において同じ。）を使用して同項に規定する申告書記載事項又は添付書類記載事項（以下この条においてそれぞれ「申告書記載事項」又は「添付書類記載事項」という。）を提供しようとする場合における届出その他の手続については、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令（平成十五年財務省令第七十一号）第四条第一項から第三項まで、第六項及び第七項（事前届出等）の規定の例による。 art-23-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-1 Where a business operator prescribed in Article 46-2, paragraph (1) of the Act seeks to provide, pursuant to that paragraph, the matters stated in a return or the matters stated in attached documents prescribed in that paragraph (hereinafter in this Article referred to respectively as "matters stated in a return" or "matters stated in attached documents") using an electronic data processing system (meaning the electronic data processing system prescribed in that paragraph; the same applies hereinafter in this Article and the following Article), the notification and other procedures are to be in accordance with the provisions of Article 4, paragraphs (1) through (3), (6) and (7) (Prior Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 71 of 2003). machine translation, not official **第二項** 前項の規定によりその例によるものとされる国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第四条第一項の届出は、事業者（法第十五条第三項に規定する受託事業者を除く。）が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める日から一月以内（第三号に掲げる場合にあつては、二月以内）に行わなければならない。 art-23-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-2 The notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. the provisions of which are followed pursuant to the preceding paragraph, must be made, where a business operator (excluding a trustee business operator prescribed in Article 15, paragraph (3) of the Act) comes to fall under a case set out in the following items, within one month (within two months in the case set out in item (iii)) from the day specified in the relevant item: machine translation, not official **一** 法人（法人税法第二条第四号（定義）に規定する外国法人を除く。）である事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）の資本金の額又は出資の金額が一億円を超えることとなつた場合　その超えることとなつた日 art-23-4/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-1 where the amount of capital or contributions of a business operator that is a corporation (excluding a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act) (excluding a business operator that is exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes to exceed 100 million yen: the day on which it comes to exceed that amount; machine translation, not official **二** 法第四十六条の二第二項に規定する特定法人が法第九条第一項本文の規定の適用を受けないこととなつた場合　その適用を受けないこととなつた課税期間の初日 art-23-4/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-2 where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act comes to be no longer subject to the application of the main clause of Article 9, paragraph (1) of the Act: the first day of the taxable period for which it is no longer subject to that application; machine translation, not official **三** 法第四十六条の二第二項に規定する特定法人（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が新たに設立された場合　その設立の日 art-23-4/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-3 where a specified corporation prescribed in Article 46-2, paragraph (2) of the Act (excluding a business operator that is exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) is newly established: the day of its establishment. machine translation, not official **第三項** 法第四十六条の二第一項に規定する財務省令で定める方法は、次の各号に掲げる事項の区分に応じ当該各号に定める方法とする。 art-23-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-3 The method specified by Ministry of Finance Order prescribed in Article 46-2, paragraph (1) of the Act is, according to the categories of matters set out in the following items, the method specified in the relevant item: machine translation, not official **一** 申告書記載事項　電子情報処理組織を使用して、当該申告書記載事項を入力して送信する方法 art-23-4/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-1 matters stated in a return: the method of entering and transmitting those matters stated in a return using an electronic data processing system; machine translation, not official **二** 添付書類記載事項　次に掲げる方法 art-23-4/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-2 matters stated in attached documents: the following methods: machine translation, not official **イ** 電子情報処理組織を使用して、当該添付書類記載事項を入力して送信する方法 art-23-4/par-3/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-2/sub-1 the method of entering and transmitting those matters stated in attached documents using an electronic data processing system; machine translation, not official **ロ** 当該添付書類記載事項が記載された書類をスキャナにより読み取る方法その他これに類する方法により作成した情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第三条第七号（定義）に規定する電磁的記録（これらの方法により国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第二項各号（電子情報処理組織による申請等）に掲げる要件を満たすように読み取り、又は作成したものに限る。）を電子情報処理組織を使用して送信する方法（イに掲げる方法につき国税庁の使用に係る電子計算機において用いることができない場合に限る。） art-23-4/par-3/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-3/item-2/sub-2 the method of transmitting, using an electronic data processing system, an electronic or magnetic record prescribed in Article 3, item (vii) (Definitions) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002) that has been created by reading a document stating those matters stated in attached documents with a scanner or by a similar method (limited to one that has been read or created by those methods so as to satisfy the requirements set out in the items of Article 5, paragraph (2) (Applications, etc. by Means of Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.) (limited to the case where the method set out in (a) cannot be used on the computer used by the National Tax Agency). machine translation, not official **第四項** 法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して行う申告書記載事項又は添付書類記載事項の提供については、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第一項の定めるところにより、行わなければならない。 art-23-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-4 The provision of matters stated in a return or matters stated in attached documents that a business operator prescribed in Article 46-2, paragraph (1) of the Act makes using an electronic data processing system pursuant to that paragraph must be made as provided in Article 5, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.. machine translation, not official **第五項** 申告書記載事項又は添付書類記載事項を第三項各号に定める方法により送信する場合におけるその送信に関するファイル形式については、国税庁長官が定める。 art-23-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-5 The file format for the transmission of matters stated in a return or matters stated in attached documents by the methods specified in the items of paragraph (3) is to be specified by the Commissioner of the National Tax Agency. machine translation, not official **第六項** 法第四十六条の二第一項の事業者が同項の規定により電子情報処理組織を使用して申告書記載事項又は添付書類記載事項を提供する場合には、当該事業者は、国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第六条第一項（第四号に係る部分を除く。）（申請等において氏名等を明らかにする措置）の規定の例により、その名称を明らかにしなければならない。 art-23-4/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-6 Where a business operator prescribed in Article 46-2, paragraph (1) of the Act provides matters stated in a return or matters stated in attached documents using an electronic data processing system pursuant to that paragraph, the business operator must make its title clear in accordance with the provisions of Article 6, paragraph (1) (excluding the portion relating to item (iv)) (Measures to Make Clear Name, etc. in Applications, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.. machine translation, not official **第七項** 前各項に定めるもののほか、電子情報処理組織の使用に係る手続に関し必要な事項及び手続の細目については、別に定めるところによる。 art-23-4/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-7 In addition to what is provided for in the preceding paragraphs, the necessary matters concerning procedures relating to the use of an electronic data processing system and the details of the procedures are as provided separately. machine translation, not official --- ## Cites - art-23-4/par-1: 法第四十六条の二第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-1 (e-Gov law ID 363AC0000000108) - art-23-4/par-1: この条 → 消費税法施行規則 第二十三条の四 (Article 23-4), art-23-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4 - art-23-4/par-1: 次条 → 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-23-4/par-2: 前項 → 消費税法施行規則 第二十三条の四第一項 (Article 23-4, paragraph (1)), art-23-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-1 - art-23-4/par-2: 法第十五条第三項 → 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-23-4/par-2: 第三号 → 消費税法施行規則 第二十三条の四第二項第三号 (Article 23-4, paragraph (2), item (iii)), art-23-4/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-2/item-3 - art-23-4/par-2/item-1: 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-23-4/par-2/item-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - art-23-4/par-2/item-2: 法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-2 (e-Gov law ID 363AC0000000108) - art-23-4/par-2/item-2: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - art-23-4/par-2/item-3: 法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-2 (e-Gov law ID 363AC0000000108) - art-23-4/par-2/item-3: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - art-23-4/par-3: 法第四十六条の二第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-1 (e-Gov law ID 363AC0000000108) - art-23-4/par-3/item-2/sub-2: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第三条第七号 → e-Gov law 414AC0000000151, 第三条第一項第七号 (Article 3, paragraph (1), item (vii)), art-3/par-1/item-7 — not held in this collection - art-23-4/par-4: 法第四十六条の二第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-1 (e-Gov law ID 363AC0000000108) - art-23-4/par-5: 第三項 → 消費税法施行規則 第二十三条の四第三項 (Article 23-4, paragraph (3)), art-23-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-3 - art-23-4/par-6: 法第四十六条の二第一項 → 消費税法 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-1 (e-Gov law ID 363AC0000000108) - art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第一項 (Article 23-4, paragraph (1)), art-23-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-1 - art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第二項 (Article 23-4, paragraph (2)), art-23-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-2 - art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第三項 (Article 23-4, paragraph (3)), art-23-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-3 - art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第四項 (Article 23-4, paragraph (4)), art-23-4/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-4 - art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第五項 (Article 23-4, paragraph (5)), art-23-4/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-5 - art-23-4/par-7: 前各項 → 消費税法施行規則 第二十三条の四第六項 (Article 23-4, paragraph (6)), art-23-4/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-6 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 第二十三条の四第一項（電子情報処理組織による申告の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-1 - 消費税法施行規則 第二十三条の四第二項（電子情報処理組織による申告の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-2 - 消費税法施行規則 第二十三条の四第五項（電子情報処理組織による申告の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/par-5 - 消費税法施行規則 第二十三条の四第七項（電子情報処理組織による申告の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-4/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-20261106T203801-017, 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-20261106T203801-017, 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