# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十三条の五 (Article 23-5)

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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: 第二十三条の五 (Article 23-5)（電子情報処理組織による申告が困難である場合の特例を受ける旨の申請書の記載事項等） — address `art-23-5`
- 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-23-5
- 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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### 第二十三条の五（電子情報処理組織による申告が困難である場合の特例を受ける旨の申請書の記載事項等） — Matters to Be Stated in the Written Application to the Effect That the Special Provisions for Cases Where Filing Returns by Means of an Electronic Data Processing System Is Difficult Will Apply, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-23-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5</sup>

**第一項**  法第四十六条の三第二項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-23-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  申請者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
  <sup>art-23-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-1/item-1</sup>
  the applicant's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難である事情が生じた日
  <sup>art-23-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-1/item-2</sup>
  the day on which circumstances arose that make it difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason;
  <sup>machine translation, not official</sup>

  **三**  その他参考となるべき事項
  <sup>art-23-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-1/item-3</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

**第二項**  法第四十六条の三第二項に規定する財務省令で定める書類は、電気通信回線の故障、災害その他の理由により電子情報処理組織を使用することが困難であることを明らかにする書類とする。
<sup>art-23-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-2</sup>
The documents specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (2) of the Act are documents that make clear that it is difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason.
<sup>machine translation, not official</sup>

**第三項**  法第四十六条の三第八項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-23-5/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-3</sup>
The matters specified by Ministry of Finance Order prescribed in Article 46-3, paragraph (8) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  申請者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
  <sup>art-23-5/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-3/item-1</sup>
  the applicant's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
  <sup>machine translation, not official</sup>

  **二**  法第四十六条の三第一項の承認を受けた日又はその承認があつたものとみなされた日
  <sup>art-23-5/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-3/item-2</sup>
  the day on which the approval under Article 46-3, paragraph (1) of the Act was obtained or the day on which that approval is deemed to have been given;
  <sup>machine translation, not official</sup>

  **三**  法第四十六条の三第一項の規定の適用をやめようとする理由
  <sup>art-23-5/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-3/item-3</sup>
  the reason for seeking to cease the application of Article 46-3, 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-23-5/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-5/par-3/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

---

## Cites
- art-23-5/par-1: 法第四十六条の三第二項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-46-3/par-2 (e-Gov law ID 363AC0000000108)
- art-23-5/par-2: 法第四十六条の三第二項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-46-3/par-2 (e-Gov law ID 363AC0000000108)
- art-23-5/par-3: 法第四十六条の三第八項 → 消費税法 第四十六条の三第八項 (Article 46-3, paragraph (8)), art-46-3/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-46-3/par-8 (e-Gov law ID 363AC0000000108)
- art-23-5/par-3/item-2: 法第四十六条の三第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46-3/par-1 (e-Gov law ID 363AC0000000108)
- art-23-5/par-3/item-3: 法第四十六条の三第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46-3/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 第二十条第一項第一号（中間申告書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20/par-1/item-1
- 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

---

## 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-018, 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