# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第三十二条 (Article 32)

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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: 第三十二条 (Article 32)（法別表第三に掲げる外国に本店又は主たる事務所を有する法人の届出書の記載事項） — address `art-32`
- 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-32
- 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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### 第三十二条（法別表第三に掲げる外国に本店又は主たる事務所を有する法人の届出書の記載事項） — Matters to Be Stated in Written Notification by a Corporation Listed in Appended Table 3 of the Act Having Its Head Office or Principal Office in a Foreign Country
<sup>caption: machine translation, not official</sup>
<sup>art-32 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-32</sup>

**第一項**  令第七十八条第一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-32/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-32/par-1</sup>
The matters specified by Ministry of Finance Order prescribed in Article 78, paragraph (1) of the Order are the following:
<sup>machine translation, not official</sup>

  **一**  届出者の名称及び本店又は主たる事務所の所在地並びに国内にある事務所又は事業所の名称及び所在地
  <sup>art-32/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-32/par-1/item-1</sup>
  the notifier's title, the location of its head office or principal office, and the title and location of its offices or places of business in Japan;
  <sup>machine translation, not official</sup>

  **二**  届出者の代表者の氏名並びに国内において行う事業又は国内にある資産の経営若しくは管理の責任者の氏名及び住所又は居所
  <sup>art-32/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-32/par-1/item-2</sup>
  the name of the notifier's representative, and the name and address or residence of the person responsible for the business conducted in Japan or for the operation or management of assets located in Japan;
  <sup>machine translation, not official</sup>

  **三**  法別表第三第一号の表に掲げる法人のうち、届出者に類似するものの名称
  <sup>art-32/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-32/par-1/item-3</sup>
  the title of any corporation, among the corporations listed in the table in item (i) of Appended Table 3 of the Act, that is similar to the notifier;
  <sup>machine translation, not official</sup>

  **四**  その他参考となるべき事項
  <sup>art-32/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-32/par-1/item-4</sup>
  any other matters for reference.
  <sup>machine translation, not official</sup>

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## Cites
- art-32: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-32/par-1: 令第七十八条第一項 → 消費税法施行令 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-78/par-1 (e-Gov law ID 363CO0000000360)
- art-32/par-1/item-3: 法別表第三第一号 → 消費税法 別表第三第一号 (Appended Table 3, item (i)), appdx-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-3/item-1 (e-Gov law ID 363AC0000000108)

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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-20261106T203801-025, 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-20261106T203801-025, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-026, 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