# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十七条の三 (Article 27-3)

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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: 第二十七条の三 (Article 27-3)（電磁的記録に記録された事項に関する重加算税の特例の適用がある場合における賦課決定通知書の記載事項） — address `art-27-3`
- 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-27-3
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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### 第二十七条の三（電磁的記録に記録された事項に関する重加算税の特例の適用がある場合における賦課決定通知書の記載事項） — Matters to Be Stated in Written Notice of Assessment and Determination Where Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records Apply
<sup>caption: machine translation, not official</sup>
<sup>art-27-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27-3</sup>

**第一項**  法第五十九条の二第一項の規定の適用がある場合における重加算税に係る国税通則法（昭和三十七年法律第六十六号）第三十二条第三項（賦課決定）に規定する賦課決定通知書には、当該重加算税について法第五十九条の二第一項の規定の適用がある旨を付記するものとする。
<sup>art-27-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27-3/par-1</sup>
In the case where Article 59-2, paragraph (1) of the Act applies, the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to the heavy penalty tax is to carry an additional note that Article 59-2, paragraph (1) of the Act applies to that heavy penalty tax.
<sup>machine translation, not official</sup>

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## Cites
- art-27-3/par-1: 法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- art-27-3/par-1: 国税通則法（昭和三十七年法律第六十六号）第三十二条第三項 → 国税通則法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-3 (e-Gov law ID 337AC0000000066)

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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-20261106T203801-024, 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