# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十六条 (Article 26) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26. 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: 第二十六条 (Article 26)（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — address `art-26` - 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-26 - 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. --- ### 第二十六条（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — Matters to Be Stated in Written Notification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc. caption: machine translation, not official art-26 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26 **第一項** 法第五十七条第一項に規定する届出書には、次の各号に掲げる場合の区分に応じ当該各号に定める事項を記載しなければならない。 art-26/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1 A written notification prescribed in Article 57, paragraph (1) of the Act must state, in the cases listed in the following items, the matters specified in the relevant item. machine translation, not official **一** 法第五十七条第一項第一号に掲げる場合　次に掲げる事項 art-26/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1 in the case set out in Article 57, paragraph (1), item (i) of the Act: the following matters: machine translation, not official **イ** 届出者の氏名又は名称（代表者の氏名を含む。以下この条において同じ。）、納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（イにおいて「住所等」という。）とが異なる場合には、納税地及び住所等。イにおいて同じ。）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） art-26/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-1 the notifier's name or title (including the name of the representative; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address or residence or the location of the head office or principal office (referred to as "address, etc." in (a)), the place for tax payment and the address, etc.; the same applies in (a)), 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); machine translation, not official **ロ** 届出者の行う事業の内容 art-26/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-2 the content of the business carried on by the notifier; machine translation, not official **ハ** 届出者が法人である場合には、事業年度の開始及び終了の日 art-26/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-3 where the notifier is a corporation, the days on which the business year begins and ends; machine translation, not official **ニ** 課税期間の初日及び末日 art-26/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-4 the first day and last day of the taxable period; machine translation, not official **ホ** 法第五十七条第一項第一号に掲げる場合に該当することとなつた課税期間の初日の年月日 art-26/par-1/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-5 the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (i) of the Act; machine translation, not official **ヘ** ホに規定する課税期間の基準期間における課税売上高（法第九条第一項に規定する基準期間における課税売上高をいう。以下この条及び第三十条において同じ。）又は当該課税期間の特定期間における課税売上高（法第九条の二第一項に規定する特定期間における課税売上高をいい、同条第三項の規定の適用がある場合には同項に規定する合計額とする。第三十条において同じ。） art-26/par-1/item-1/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-6 the taxable sales in the base period for the taxable period prescribed in (e) (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article and Article 30) or the taxable sales in the specified period for that taxable period (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act, and, where Article 9-2, paragraph (3) of the Act applies, the total amount prescribed in paragraph (3) of that Article; the same applies in Article 30); machine translation, not official **ト** その他参考となるべき事項 art-26/par-1/item-1/sub-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-7 any other matters for reference; machine translation, not official **二** 法第五十七条第一項第二号に掲げる場合　次に掲げる事項 art-26/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-2 in the case set out in Article 57, paragraph (1), item (ii) of the Act: the following matters: machine translation, not official **イ** 届出者の氏名又は名称、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） art-26/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-2/sub-1 the notifier's name or title, 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); machine translation, not official **ロ** 課税期間の初日及び末日 art-26/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-2/sub-2 the first day and last day of the taxable period; machine translation, not official **ハ** 法第五十七条第一項第二号に掲げる場合に該当することとなつた課税期間の初日の年月日 art-26/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-2/sub-3 the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii) of the Act; machine translation, not official **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 art-26/par-1/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-2/sub-4 the taxable sales in the base period for the taxable period prescribed in (c); machine translation, not official **ホ** その他参考となるべき事項 art-26/par-1/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-2/sub-5 any other matters for reference; machine translation, not official **三** 法第五十七条第一項第二号の二に掲げる場合　次に掲げる事項 art-26/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3 in the case set out in Article 57, paragraph (1), item (ii)-2 of the Act: the following matters: machine translation, not official **イ** 届出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） art-26/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-1 the notifier's name or title and place for tax payment (for a person that has a corporate number, the title, place for tax payment and corporate number); machine translation, not official **ロ** 届出者の行う事業の内容 art-26/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-2 the content of the business carried on by the notifier; machine translation, not official **ハ** 課税期間の初日及び末日 art-26/par-1/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-3 the first day and last day of the taxable period; machine translation, not official **ニ** 法第五十七条第一項第二号の二に掲げる場合に該当することとなつた課税期間の初日の年月日 art-26/par-1/item-3/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-4 the date of the first day of the taxable period in which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii)-2 of the Act; machine translation, not official **ホ** ニに規定する課税期間の基準期間における課税売上高 art-26/par-1/item-3/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-5 the taxable sales in the base period for the taxable period prescribed in (d); machine translation, not official **ヘ** 法第五十七条第一項第二号の二に掲げる場合に該当することとなつた法第十二条の四第一項の規定の適用に係る同項に規定する高額特定資産の仕入れ等の日及び当該適用に係る高額特定資産（同項に規定する高額特定資産をいう。ヘにおいて同じ。）の内容、同条第二項の規定の適用に係る法第三十六条第一項又は第三項に規定する場合に該当することとなつた日及び当該適用に係る高額特定資産若しくは調整対象自己建設高額資産（法第十二条の四第二項に規定する調整対象自己建設高額資産をいう。トにおいて同じ。）の内容又は法第十二条の四第三項の規定の適用に係る同項に規定するときに該当することとなつた課税期間の初日及び末日並びに当該課税期間における令第二十五条の五第四項に規定する合計額 art-26/par-1/item-3/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-6 the day of the purchase, etc. of a high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act in connection with the application of that paragraph, as a result of which the notifier came to fall under the case set out in Article 57, paragraph (1), item (ii)-2 of the Act, and the particulars of the high-value specified asset relating to that application (meaning the high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act; the same applies in (f)); the day on which the notifier came to fall under the case prescribed in Article 36, paragraph (1) or (3) of the Act in connection with the application of Article 12-4, paragraph (2) of the Act, and the particulars of the high-value specified asset or adjustment-target self-constructed high-value asset (meaning the adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Act; the same applies in (g)) relating to that application; or the first day and last day of the taxable period in which the notifier came to fall under the case prescribed in Article 12-4, paragraph (3) of the Act in connection with the application of Article 12-4, paragraph (3) of the Act, and the total amount prescribed in Article 25-5, paragraph (4) of the Order for that taxable period; machine translation, not official **ト** 法第十二条の四第一項に規定する自己建設高額特定資産について同項の規定の適用を受ける場合又は調整対象自己建設高額資産について同条第二項の規定の適用を受ける場合にあつては、当該自己建設高額特定資産又は当該調整対象自己建設高額資産の同条第一項に規定する建設等の完了予定時期 art-26/par-1/item-3/sub-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-7 in the case where the notifier is subject to the application of Article 12-4, paragraph (1) of the Act with respect to a self-constructed high-value specified asset prescribed in Article 12-4, paragraph (1) of the Act, or is subject to the application of Article 12-4, paragraph (2) of the Act with respect to an adjustment-target self-constructed high-value asset, the scheduled time of completion of the construction, etc. prescribed in Article 12-4, paragraph (1) of the Act of that self-constructed high-value specified asset or that adjustment-target self-constructed high-value asset; machine translation, not official **チ** その他参考となるべき事項 art-26/par-1/item-3/sub-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-8 any other matters for reference; machine translation, not official **四** 法第五十七条第一項第三号に掲げる場合　次に掲げる事項 art-26/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-4 in the case set out in Article 57, paragraph (1), item (iii) of the Act: the following matters: machine translation, not official **イ** 届出者の氏名又は名称、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） art-26/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-4/sub-1 the notifier's name or title, 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); machine translation, not official **ロ** 事業を廃止した年月日 art-26/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-4/sub-2 the date on which the business was discontinued; machine translation, not official **ハ** その他参考となるべき事項 art-26/par-1/item-4/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-4/sub-3 any other matters for reference; machine translation, not official **五** 法第五十七条第一項第四号に掲げる場合　次に掲げる事項 art-26/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-5 in the case set out in Article 57, paragraph (1), item (iv) of the Act: the following matters: machine translation, not official **イ** 届出者の氏名、住所又は居所及び個人番号（個人番号を有しない者にあつては、氏名及び住所又は居所） art-26/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-5/sub-1 the notifier's name, address or residence, and individual number (for a person who has no individual number, the name and address or residence); machine translation, not official **ロ** 死亡した個人事業者の氏名及び納税地 art-26/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-5/sub-2 the name and place for tax payment of the individual business operator who died; machine translation, not official **ハ** 当該個人事業者が死亡した年月日 art-26/par-1/item-5/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-5/sub-3 the date on which that individual business operator died; machine translation, not official **ニ** その他参考となるべき事項 art-26/par-1/item-5/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-5/sub-4 any other matters for reference; machine translation, not official **六** 法第五十七条第一項第五号に掲げる場合　次に掲げる事項 art-26/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-6 in the case set out in Article 57, paragraph (1), item (v) of the Act: the following matters: machine translation, not official **イ** 届出者の名称、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） art-26/par-1/item-6/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-6/sub-1 the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment); machine translation, not official **ロ** 合併により消滅した法人の名称及び納税地 art-26/par-1/item-6/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-6/sub-2 the title and place for tax payment of the corporation that was extinguished through a merger; machine translation, not official **ハ** 当該法人が合併により消滅した年月日 art-26/par-1/item-6/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-6/sub-3 the date on which that corporation was extinguished through a merger; machine translation, not official **ニ** その他参考となるべき事項 art-26/par-1/item-6/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-6/sub-4 any other matters for reference. machine translation, not official **第二項** 法第十条第一項又は第二項の規定により消費税を納める義務が免除されなくなつた場合における法第五十七条第一項に規定する届出書には、前項第一号に定める事項のほか、次に掲げる事項を記載しなければならない。 art-26/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-2 In the case where the obligation to pay consumption tax has ceased to be exempted under Article 10, paragraph (1) or (2) of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in item (i) of the preceding paragraph: machine translation, not official **一** 被相続人の氏名及び納税地 art-26/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-2/item-1 the decedent's name and place for tax payment; machine translation, not official **二** 被相続人の行つていた事業の内容 art-26/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-2/item-2 the content of the business carried on by the decedent; machine translation, not official **三** 前項第一号ホに規定する課税期間の基準期間における被相続人の課税売上高 art-26/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-2/item-3 the decedent's taxable sales in the base period for the taxable period prescribed in item (i), (e) of the preceding paragraph. machine translation, not official **第三項** 法第十一条の規定により消費税を納める義務が免除されなくなつた場合における法第五十七条第一項に規定する届出書には、第一項第一号に定める事項のほか、次に掲げる事項を記載しなければならない。 art-26/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-3 In the case where the obligation to pay consumption tax has ceased to be exempted under Article 11 of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in paragraph (1), item (i): machine translation, not official **一** 被合併法人の名称及び納税地 art-26/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-3/item-1 the title and place for tax payment of the merged corporation; machine translation, not official **二** 被合併法人の行つていた事業の内容 art-26/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-3/item-2 the content of the business carried on by the merged corporation; machine translation, not official **三** 第一項第一号ホに規定する課税期間の基準期間に対応する期間における被合併法人の課税売上高 art-26/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-3/item-3 the merged corporation's taxable sales in the period corresponding to the base period for the taxable period prescribed in paragraph (1), item (i), (e). machine translation, not official **第四項** 法第十二条第一項から第六項までの規定により消費税を納める義務が免除されなくなつた場合における法第五十七条第一項に規定する届出書には、第一項第一号に定める事項のほか、次に掲げる事項を記載しなければならない。 art-26/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-4 In the case where the obligation to pay consumption tax has ceased to be exempted under Article 12, paragraphs (1) through (6) of the Act, the written notification prescribed in Article 57, paragraph (1) of the Act must state the following matters in addition to the matters specified in paragraph (1), item (i): machine translation, not official **一** 法第十二条第一項に規定する新設分割親法人若しくは新設分割子法人（以下この項において「新設分割親法人等」という。）又は同条第五項に規定する分割法人若しくは分割承継法人（以下この項において「分割法人等」という。）の名称又は納税地 art-26/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-4/item-1 the title or place for tax payment of the split-off parent corporation or split-off subsidiary corporation prescribed in Article 12, paragraph (1) of the Act (hereinafter in this paragraph referred to as the "split-off parent corporation, etc.") or of the splitting corporation or successor corporation in a company split prescribed in paragraph (5) of that Article (hereinafter in this paragraph referred to as the "splitting corporation, etc."); machine translation, not official **二** 当該新設分割親法人等又は分割法人等の行う事業の内容 art-26/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-4/item-2 the content of the business carried on by that split-off parent corporation, etc. or splitting corporation, etc.; machine translation, not official **三** 第一項第一号ホに規定する課税期間の基準期間に対応する期間における当該新設分割親法人等又は分割法人等の課税売上高 art-26/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-4/item-3 the taxable sales of that split-off parent corporation, etc. or splitting corporation, etc. in the period corresponding to the base period for the taxable period prescribed in paragraph (1), item (i), (e). machine translation, not official **第五項** 事業者が法第十二条の二第一項に規定する新設法人（以下この項において「新設法人」という。）に該当することとなつた場合における法第五十七条第二項に規定する届出書には、次に掲げる事項を記載しなければならない。 art-26/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5 In the case where a business operator has come to be a newly established corporation prescribed in Article 12-2, paragraph (1) of the Act (hereinafter in this paragraph referred to as a "newly established corporation"), the written notification prescribed in Article 57, paragraph (2) of the Act must state the following matters: machine translation, not official **一** 届出者の名称、納税地（納税地と本店又は主たる事務所の所在地とが異なる場合には、納税地及び本店又は主たる事務所の所在地。以下この号並びに次項第一号及び第七号において同じ。）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） art-26/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-1 the notifier's title, place for tax payment (if the place for tax payment differs from the location of the head office or principal office, the place for tax payment and the location of the head office or principal office; the same applies hereinafter in this item and in items (i) and (vii) of the following paragraph), and corporate number (for a person that has no corporate number, the title and place for tax payment); machine translation, not official **二** 届出者の行う事業の内容 art-26/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-2 the content of the business carried on by the notifier; machine translation, not official **三** 設立の年月日（法第十二条の二第三項の規定の適用を受ける外国法人（法人税法第二条第四号（定義）に規定する外国法人をいう。次項第三号において同じ。）にあつては、設立の年月日及び国内において課税資産の譲渡等に係る事業を開始した年月日） art-26/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-3 the date of establishment (for a foreign corporation to which Article 12-2, paragraph (3) of the Act applies (meaning a foreign corporation prescribed in Article 2, item (iv) (Definitions) of the Corporation Tax Act; the same applies in item (iii) of the following paragraph), the date of establishment and the date on which it commenced the business relating to taxable transfers, etc. of assets in Japan); machine translation, not official **四** 事業年度の開始及び終了の日 art-26/par-5/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-4 the days on which the business year begins and ends; machine translation, not official **五** 新設法人に該当することとなつた事業年度の開始の年月日 art-26/par-5/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-5 the date on which the business year began in which the notifier came to be a newly established corporation; machine translation, not official **六** 前号に規定する事業年度の開始の日における資本金の額又は出資の金額 art-26/par-5/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-6 the amount of capital or contribution as of the first day of the business year prescribed in the preceding item; machine translation, not official **七** その他参考となるべき事項 art-26/par-5/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-7 any other matters for reference. machine translation, not official **第六項** 事業者が法第十二条の三第一項に規定する特定新規設立法人（以下この項において「特定新規設立法人」という。）に該当することとなつた場合における法第五十七条第二項に規定する届出書には、次に掲げる事項を記載しなければならない。 art-26/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6 In the case where a business operator has come to be a specified newly founded corporation prescribed in Article 12-3, paragraph (1) of the Act (hereinafter in this paragraph referred to as a "specified newly founded corporation"), the written notification prescribed in Article 57, paragraph (2) of the Act must state the following matters: machine translation, not official **一** 届出者の名称、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） art-26/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-1 the notifier's title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment); machine translation, not official **二** 届出者の行う事業の内容 art-26/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-2 the content of the business carried on by the notifier; machine translation, not official **三** 設立の年月日（法第十二条の三第五項の規定の適用を受ける外国法人にあつては、設立の年月日及び国内において課税資産の譲渡等に係る事業を開始した年月日） art-26/par-6/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-3 the date of establishment (for a foreign corporation to which Article 12-3, paragraph (5) of the Act applies, the date of establishment and the date on which it commenced the business relating to taxable transfers, etc. of assets in Japan); machine translation, not official **四** 事業年度の開始及び終了の日 art-26/par-6/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-4 the days on which the business year begins and ends; machine translation, not official **五** 特定新規設立法人に該当することとなつた事業年度の開始の年月日 art-26/par-6/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-5 the date on which the business year began in which the notifier came to be a specified newly founded corporation; machine translation, not official **六** 法第十二条の三第一項に規定する基準期間に相当する期間における課税売上高として政令で定めるところにより計算した金額が五億円を超える者の当該課税売上高又は同項に規定する基準期間に相当する期間における総収入金額として政令で定めるところにより計算した金額が五十億円を超える者の当該総収入金額 art-26/par-6/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-6 the taxable sales of a person for whom the amount calculated, as provided by Cabinet Order, as taxable sales in the period corresponding to the base period prescribed in Article 12-3, paragraph (1) of the Act exceeds 500 million yen, or the gross revenue of a person for whom the amount calculated, as provided by Cabinet Order, as gross revenue in the period corresponding to the base period prescribed in Article 12-3, paragraph (1) of the Act exceeds 5 billion yen; machine translation, not official **七** 前号に規定する者の氏名又は名称及び納税地（当該者が個人事業者以外の個人である場合には住所又は居所） art-26/par-6/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-7 the name or title and place for tax payment of the person prescribed in the preceding item (for a person that is an individual other than an individual business operator, the address or residence); machine translation, not official **八** その他参考となるべき事項 art-26/par-6/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-8 any other matters for reference. machine translation, not official --- ## Cites - art-26/par-1: 法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-1: 法第五十七条第一項第一号 → 消費税法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-1/sub-1: この条 → 消費税法施行規則 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26 - art-26/par-1/item-1/sub-5: 法第五十七条第一項第一号 → 消費税法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-1/sub-6: 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-26/par-1/item-1/sub-6: この条 → 消費税法施行規則 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26 - art-26/par-1/item-1/sub-6: 第三十条 → 消費税法施行規則 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-30 - art-26/par-1/item-1/sub-6: 法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-1/sub-6: 同条第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-2: 法第五十七条第一項第二号 → 消費税法 第五十七条第一項第二号 (Article 57, paragraph (1), item (ii)), art-57/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-2/sub-3: 法第五十七条第一項第二号 → 消費税法 第五十七条第一項第二号 (Article 57, paragraph (1), item (ii)), art-57/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3: 法第五十七条第一項第二号の二 → 消費税法 第五十七条第一項第二号の二 (Article 57, paragraph (1), item (ii-2)), art-57/par-1/item-2-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2-2 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-4: 法第五十七条第一項第二号の二 → 消費税法 第五十七条第一項第二号の二 (Article 57, paragraph (1), item (ii-2)), art-57/par-1/item-2-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2-2 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-6: 法第五十七条第一項第二号の二 → 消費税法 第五十七条第一項第二号の二 (Article 57, paragraph (1), item (ii-2)), art-57/par-1/item-2-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2-2 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-6: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-6: 同条第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-6: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-6: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-6: 法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-6: 令第二十五条の五第四項 → 消費税法施行令 第二十五条の五第四項 (Article 25-5, paragraph (4)), art-25-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-5/par-4 (e-Gov law ID 363CO0000000360) - art-26/par-1/item-3/sub-7: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-3/sub-7: 同条第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-4: 法第五十七条第一項第三号 → 消費税法 第五十七条第一項第三号 (Article 57, paragraph (1), item (iii)), art-57/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-3 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-5: 法第五十七条第一項第四号 → 消費税法 第五十七条第一項第四号 (Article 57, paragraph (1), item (iv)), art-57/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-4 (e-Gov law ID 363AC0000000108) - art-26/par-1/item-6: 法第五十七条第一項第五号 → 消費税法 第五十七条第一項第五号 (Article 57, paragraph (1), item (v)), art-57/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-5 (e-Gov law ID 363AC0000000108) - art-26/par-2: 法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-2: 第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-2: 法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-2: 前項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1 - art-26/par-2/item-3: 前項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1 - art-26/par-3: 法第十一条 → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/consumption-tax-act/art-11 (e-Gov law ID 363AC0000000108) - art-26/par-3: 法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-3: 第一項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1 - art-26/par-3/item-3: 第一項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1 - art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108) - art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108) - art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108) - art-26/par-4: 法第十二条第一項から第六項まで → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-6 (e-Gov law ID 363AC0000000108) - art-26/par-4: 法第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-4: 第一項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1 - art-26/par-4/item-1: 法第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-4/item-1: この項 → 消費税法施行規則 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-4 - art-26/par-4/item-1: 同条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108) - art-26/par-4/item-3: 第一項第一号 → 消費税法施行規則 第二十六条第一項第一号 (Article 26, paragraph (1), item (i)), art-26/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1 - art-26/par-5: 法第十二条の二第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-5: この項 → 消費税法施行規則 第二十六条第五項 (Article 26, paragraph (5)), art-26/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5 - art-26/par-5: 法第五十七条第二項 → 消費税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-5/item-1: この号 → 消費税法施行規則 第二十六条第五項第一号 (Article 26, paragraph (5), item (i)), art-26/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-1 - art-26/par-5/item-1: 次項第一号 → 消費税法施行規則 第二十六条第六項第一号 (Article 26, paragraph (6), item (i)), art-26/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-1 - art-26/par-5/item-1: 第七号 → 消費税法施行規則 第二十六条第六項第七号 (Article 26, paragraph (6), item (vii)), art-26/par-6/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-7 - art-26/par-5/item-3: 法第十二条の二第三項 → 消費税法 第十二条の二第三項 (Article 12-2, paragraph (3)), art-12-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-3 (e-Gov law ID 363AC0000000108) - art-26/par-5/item-3: 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-26/par-5/item-3: 次項第三号 → 消費税法施行規則 第二十六条第六項第三号 (Article 26, paragraph (6), item (iii)), art-26/par-6/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-3 - art-26/par-5/item-6: 前号 → 消費税法施行規則 第二十六条第五項第五号 (Article 26, paragraph (5), item (v)), art-26/par-5/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-5 - art-26/par-6: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-6: この項 → 消費税法施行規則 第二十六条第六項 (Article 26, paragraph (6)), art-26/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6 - art-26/par-6: 法第五十七条第二項 → 消費税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-2 (e-Gov law ID 363AC0000000108) - art-26/par-6/item-3: 法第十二条の三第五項 → 消費税法 第十二条の三第五項 (Article 12-3, paragraph (5)), art-12-3/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-5 (e-Gov law ID 363AC0000000108) - art-26/par-6/item-6: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108) - art-26/par-6/item-7: 前号 → 消費税法施行規則 第二十六条第六項第六号 (Article 26, paragraph (6), item (vi)), art-26/par-6/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-6 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 第二十六条第一項第一号イ（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-1 - 消費税法施行規則 第二十六条第一項第一号ヘ（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-1/sub-6 - 消費税法施行規則 第二十六条第二項（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-2 - 消費税法施行規則 第二十六条第二項第三号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-2/item-3 - 消費税法施行規則 第二十六条第三項（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-3 - 消費税法施行規則 第二十六条第三項第三号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-3/item-3 - 消費税法施行規則 第二十六条第四項（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-4 - 消費税法施行規則 第二十六条第四項第一号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-4/item-1 - 消費税法施行規則 第二十六条第四項第三号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-4/item-3 - 消費税法施行規則 第二十六条第五項（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5 - 消費税法施行規則 第二十六条第五項第一号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-1 - 消費税法施行規則 第二十六条第五項第三号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-3 - 消費税法施行規則 第二十六条第五項第六号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-5/item-6 - 消費税法施行規則 第二十六条第六項（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6 - 消費税法施行規則 第二十六条第六項第七号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-6/item-7 - 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 附則第二条第一項（届出書の記載事項等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-2/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-20261106T203801-019, 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-20261106T203801-019, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-020, 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-20261106T203801-020, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-021, 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-20261106T203801-021, 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