# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第五条 (Article 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: 第五条 (Article 5)（輸出取引等の証明） — address `art-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-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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### 第五条（輸出取引等の証明） — Proof of Export Transactions, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5</sup>

**第一項**  法第七条第二項に規定する財務省令で定めるところにより証明がされたものは、同条第一項に規定する課税資産の譲渡等のうち同項各号に掲げる資産の譲渡等に該当するものを行つた事業者が、当該課税資産の譲渡等につき、次の各号に掲げる場合の区分に応じ当該各号に定める書類又は帳簿を整理し、当該課税資産の譲渡等を行つた日の属する課税期間の末日の翌日から二月（清算中の法人（人格のない社団等を含む。以下同じ。）について残余財産が確定した場合には一月とする。第三項において同じ。）を経過した日から七年間、これを納税地又はその取引に係る事務所、事業所その他これらに準ずるもの（第一号イにおいて「事務所等」という。）の所在地に保存することにより証明がされたものとする。
<sup>art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1</sup>
Those for which proof has been made as specified by Ministry of Finance Order prescribed in Article 7, paragraph (2) of the Act are those for which a business operator that has made a taxable transfer, etc. of assets prescribed in paragraph (1) of that Article that falls under a transfer, etc. of assets listed in the items of that paragraph has made proof, with respect to that taxable transfer, etc. of assets, by organizing the documents or books prescribed in each of the following items in accordance with the category of cases listed in that item, and retaining them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which the taxable transfer, etc. of assets was made (one month, where the residual assets of a corporation in liquidation (including an association or foundation without legal personality; the same applies hereinafter) have been determined; the same applies in paragraph (3)), at the place for tax payment or at the location of the office, place of business or other similar place related to the transaction (referred to as "office or similar place" in item (i), (a)).
<sup>machine translation, not official</sup>

  **一**  法第七条第一項第一号に掲げる輸出として行われる資産の譲渡又は貸付け（船舶及び航空機の貸付けを除く。）である場合（次号及び第三号に掲げる場合を除く。）　当該資産の輸出に係る税関長から交付を受ける輸出の許可（関税法（昭和二十九年法律第六十一号）第六十七条（輸出又は輸入の許可）に規定する輸出の許可をいう。）若しくは積込みの承認（同法第二十三条第二項（船用品又は機用品の積込み等）の規定により同項に規定する船舶又は航空機（本邦の船舶又は航空機を除く。）に当該資産を積み込むことについての同項の承認をいう。）があつたことを証する書類又は当該資産の輸出の事実を当該税関長が証明した書類で、次に掲げる事項が記載された書類（当該資産の譲渡又は貸付けに係る対価を、現金により、又はその相手方が支払つた事実が明らかでない方法により受領する場合（以下この項において「現金等により受領する場合」という。）には、当該書類及び当該資産の仕向国における輸入に係る法第三十条第九項第五号に掲げる書類に相当する書類として国税庁長官が指定するもの（以下この項において「指定書類」という。））
  <sup>art-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1</sup>
  In the case of a transfer or lending of assets made as an export listed in Article 7, paragraph (1), item (i) of the Act (excluding the lending of vessels and aircraft) (excluding the cases listed in the following item and item (iii)): a document, issued by the director-general of the customs house for the export of the assets, certifying that an export permission (meaning the export permission prescribed in Article 67 (Permission for Export or Import) of the Customs Act (Act No. 61 of 1954)) or loading approval (meaning the approval, under Article 23, paragraph (2) (Loading of Ship's Stores or Aircraft Stores, etc.) of that Act, for loading the assets onto a vessel or aircraft prescribed in that paragraph (excluding a Japanese vessel or aircraft)) has been granted, or a document by which that director-general of the customs house has certified the fact of the export of the assets, being a document stating the following matters (in a case where the consideration for the transfer or lending of the assets is received in cash or by a method by which it is not clear that the counterparty paid it (hereinafter in this paragraph referred to as a "case of receipt in cash, etc."), that document and the document designated by the Commissioner of the National Tax Agency as equivalent to the document listed in Article 30, paragraph (9), item (v) of the Act relating to the import of the assets in the country of destination of the assets (hereinafter in this paragraph referred to as the "designated document")):
  <sup>machine translation, not official</sup>

    **イ**  当該資産を輸出した事業者の氏名又は名称及び住所若しくは居所又は事務所等の所在地（以下この項において「住所等」という。）
    <sup>art-5/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-1</sup>
    the name of the business operator that exported the assets and its address or residence, or the location of its office or similar place (hereinafter in this paragraph referred to as "address, etc.");
    <sup>machine translation, not official</sup>

    **ロ**  当該資産の輸出の年月日
    <sup>art-5/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-2</sup>
    the date of the export of the assets;
    <sup>machine translation, not official</sup>

    **ハ**  当該資産の品名並びに品名ごとの数量及び価額
    <sup>art-5/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-3</sup>
    the product name of the assets and the quantity and value for each product name;
    <sup>machine translation, not official</sup>

    **ニ**  当該資産の仕向地
    <sup>art-5/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-4</sup>
    the destination of the assets;
    <sup>machine translation, not official</sup>

  **二**  法第七条第一項第一号に掲げる輸出として行われる資産の譲渡又は貸付けで郵便物（関税法第七十六条第一項（郵便物の輸出入の簡易手続）に規定する郵便物に限る。以下この号において同じ。）として当該資産を輸出した場合（次号に掲げる場合を除く。）　次に掲げる郵便物の種類の区分に応じそれぞれ次に定める書類（当該資産の譲渡又は貸付けに係る対価を現金等により受領する場合には、当該書類及び当該資産の仕向国における輸入に係る指定書類）
  <sup>art-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2</sup>
  In the case of a transfer or lending of assets made as an export listed in Article 7, paragraph (1), item (i) of the Act where the assets have been exported as postal items (limited to postal items prescribed in Article 76, paragraph (1) (Simplified Procedures for Export and Import of Postal Items) of the Customs Act; the same applies hereinafter in this item) (excluding the case listed in the following item): the documents prescribed in the following, according to the following categories of postal items (in a case of receipt in cash, etc. of the consideration for the transfer or lending of the assets, those documents and the designated document relating to the import of the assets in the country of destination of the assets):
  <sup>machine translation, not official</sup>

    **イ**  万国郵便条約第一条に規定する小包郵便物又はＥＭＳ郵便物（イにおいて「小包郵便物等」という。）　日本郵便株式会社から交付を受けた当該小包郵便物等の引受けを証する書類及び当該小包郵便物等に貼り付け、又は添付した書類（前号イ及びハに掲げる事項、当該小包郵便物等の受取人の氏名又は名称及び住所等並びに日本郵便株式会社による当該小包郵便物等の引受けの年月日が記載されているものに限る。）の写し
    <sup>art-5/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2/sub-1</sup>
    a parcel post item or EMS postal item prescribed in Article 1 of the Universal Postal Convention (referred to as a "parcel post item, etc." in (a)): a document certifying the acceptance of the parcel post item, etc. issued by Japan Post Co., Ltd., and a copy of the document affixed or attached to the parcel post item, etc. (limited to one stating the matters listed in (a) and (c) of the preceding item, the name and address, etc. of the addressee of the parcel post item, etc., and the date on which Japan Post Co., Ltd. accepted the parcel post item, etc.);
    <sup>machine translation, not official</sup>

    **ロ**  万国郵便条約第一条に規定する通常郵便物　日本郵便株式会社から交付を受けた当該通常郵便物の引受けを証する書類で前号ハに掲げる記載事項に係る追記をしたもの
    <sup>art-5/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2/sub-2</sup>
    an ordinary postal item prescribed in Article 1 of the Universal Postal Convention: a document certifying the acceptance of the ordinary postal item issued by Japan Post Co., Ltd., to which additional entries have been made regarding the matters listed in (c) of the preceding item;
    <sup>machine translation, not official</sup>

  **三**  法第七条第一項第一号に規定する輸出として行われる資産の譲渡で当該資産の譲渡の相手方と国際第二種貨物利用運送事業者（貨物利用運送事業法（平成元年法律第八十二号）第二十条（許可）又は第四十五条第一項（許可）の規定による許可を受けて同法第六条第一項第五号（登録の拒否）に規定する国際貨物運送に係る同法第二条第八項（定義）に規定する第二種貨物利用運送事業を経営する者をいう。以下この号において同じ。）との間において当該資産の輸出に係る運送契約が締結されるものである場合（当該資産の譲渡が販売場において行われるものであつて、その譲渡の際、その場で当該国際第二種貨物利用運送事業者（その代理人を含む。）に当該資産を引き渡す場合に限る。）　当該運送契約に係る契約書その他の書類で次に掲げる事項が記載された書類（当該資産の譲渡に係る対価を現金等により受領する場合には、当該書類及び当該資産の仕向国における輸入に係る指定書類）
  <sup>art-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3</sup>
  In the case of a transfer of assets made as an export prescribed in Article 7, paragraph (1), item (i) of the Act where a contract of carriage for the export of the assets is concluded between the counterparty to the transfer of the assets and an international type II consigned freight forwarder (meaning a person who, having obtained permission under Article 20 (Permission) or Article 45, paragraph (1) (Permission) of the Consigned Freight Forwarding Business Act (Act No. 82 of 1989), operates the type II consigned freight forwarding business prescribed in Article 2, paragraph (8) (Definitions) of that Act relating to the international freight transport prescribed in Article 6, paragraph (1), item (v) (Refusal of Registration) of that Act; the same applies hereinafter in this item) (limited to a case where the transfer of the assets is made at a sales outlet and, at the time of the transfer, the assets are delivered on the spot to the international type II consigned freight forwarder (including its agent)): a contract or other document relating to the contract of carriage that states the following matters (in a case of receipt in cash, etc. of the consideration for the transfer of the assets, that document and the designated document relating to the import of the assets in the country of destination of the assets):
  <sup>machine translation, not official</sup>

    **イ**  当該相手方の氏名又は名称
    <sup>art-5/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-1</sup>
    the name of the counterparty;
    <sup>machine translation, not official</sup>

    **ロ**  当該運送契約を締結した年月日
    <sup>art-5/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-2</sup>
    the date on which the contract of carriage was concluded;
    <sup>machine translation, not official</sup>

    **ハ**  当該資産の品名並びに品名ごとの数量及び価額
    <sup>art-5/par-1/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-3</sup>
    the product name of the assets and the quantity and value for each product name;
    <sup>machine translation, not official</sup>

    **ニ**  当該資産の仕向地
    <sup>art-5/par-1/item-3/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-4</sup>
    the destination of the assets;
    <sup>machine translation, not official</sup>

    **ホ**  当該国際第二種貨物利用運送事業者の氏名又は名称及び住所等
    <sup>art-5/par-1/item-3/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3/sub-5</sup>
    the name and address, etc. of the international type II consigned freight forwarder;
    <sup>machine translation, not official</sup>

  **四**  法第七条第一項第三号に掲げる輸送若しくは通信又は令第十七条第二項第五号に掲げる郵便若しくは信書便である場合　これらの役務の提供をした事業者が次に掲げる事項を記載した帳簿又は書類
  <sup>art-5/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4</sup>
  In the case of transport or communications listed in Article 7, paragraph (1), item (iii) of the Act, or postal service or correspondence delivery listed in Article 17, paragraph (2), item (v) of the Order: a book or document in which the business operator that made that provision of services has stated the following matters:
  <sup>machine translation, not official</sup>

    **イ**  当該役務の提供をした年月日（課税期間の範囲内で一定の期間内に行つた役務の提供につきまとめて当該帳簿又は書類を作成する場合には、当該一定の期間）
    <sup>art-5/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4/sub-1</sup>
    the date of the provision of the services (where the book or document is prepared collectively for the provision of services made within a fixed period within the scope of a taxable period, that fixed period);
    <sup>machine translation, not official</sup>

    **ロ**  当該提供した役務の内容
    <sup>art-5/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4/sub-2</sup>
    the content of the services provided;
    <sup>machine translation, not official</sup>

    **ハ**  当該役務の提供の対価の額
    <sup>art-5/par-1/item-4/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4/sub-3</sup>
    the amount of consideration for that provision of services;
    <sup>machine translation, not official</sup>

    **ニ**  当該役務の提供の相手方の氏名又は名称及び住所等
    <sup>art-5/par-1/item-4/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4/sub-4</sup>
    the name and address, etc. of the counterparty to that provision of services;
    <sup>machine translation, not official</sup>

  **五**  法第七条第一項各号に掲げる資産の譲渡等のうち、前各号に規定する資産の譲渡等以外の資産の譲渡等である場合　当該資産の譲渡等を行つた相手方との契約書その他の書類で次に掲げる事項が記載されているもの
  <sup>art-5/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5</sup>
  In the case of a transfer, etc. of assets, among those listed in the items of Article 7, paragraph (1) of the Act, other than the transfer, etc. of assets prescribed in the preceding items: a contract or other document with the counterparty to whom the transfer, etc. of assets was made, stating the following matters:
  <sup>machine translation, not official</sup>

    **イ**  当該資産の譲渡等を行つた事業者の氏名又は名称及び当該事業者のその取引に係る住所等（当該資産の譲渡等が令第六条第二項第五号に掲げる役務の提供である場合には、同号に定める場所を含む。）
    <sup>art-5/par-1/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-1</sup>
    the name of the business operator that made the transfer, etc. of assets and that business operator's address, etc. relating to the transaction (including, where the transfer, etc. of assets is the provision of services listed in Article 6, paragraph (2), item (v) of the Order, the place specified in that item);
    <sup>machine translation, not official</sup>

    **ロ**  当該資産の譲渡等を行つた年月日
    <sup>art-5/par-1/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-2</sup>
    the date on which the transfer, etc. of assets was made;
    <sup>machine translation, not official</sup>

    **ハ**  当該資産の譲渡等に係る資産又は役務の内容
    <sup>art-5/par-1/item-5/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-3</sup>
    the content of the assets or services relating to the transfer, etc. of assets;
    <sup>machine translation, not official</sup>

    **ニ**  当該資産の譲渡等の対価の額
    <sup>art-5/par-1/item-5/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-4</sup>
    the amount of consideration for the transfer, etc. of assets;
    <sup>machine translation, not official</sup>

    **ホ**  当該資産の譲渡等の相手方の氏名又は名称及び当該相手方のその取引に係る住所等
    <sup>art-5/par-1/item-5/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-5</sup>
    the name of the counterparty to the transfer, etc. of assets and that counterparty's address, etc. relating to the transaction.
    <sup>machine translation, not official</sup>

**第二項**  事業者が法第七条第一項第三号に掲げる旅客の輸送若しくは通信又は令第十七条第二項第五号に掲げる郵便若しくは信書便の役務の提供をした場合において、前項第四号ニに掲げる事項を記載することが困難であるときは、同号ニに掲げる事項については、同号の規定にかかわらず、その記載を省略することができる。
<sup>art-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-2</sup>
Where a business operator has made the provision of services of transport of passengers or communications listed in Article 7, paragraph (1), item (iii) of the Act, or of postal service or correspondence delivery listed in Article 17, paragraph (2), item (v) of the Order, and it is difficult to state the matters listed in item (iv), (d) of the preceding paragraph, the statement of the matters listed in (d) of that item may be omitted, notwithstanding that item.
<sup>machine translation, not official</sup>

**第三項**  第一項に規定する課税期間の末日の翌日から二月を経過した日から五年を経過した日以後の期間における同項の規定による保存は、財務大臣の定める方法によることができる。
<sup>art-5/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-3</sup>
The retention under the provisions of paragraph (1) in the period on or after the day on which five years have elapsed from the day on which two months have elapsed from the day following the last day of the taxable period prescribed in that paragraph may be made by a method specified by the Minister of Finance.
<sup>machine translation, not official</sup>

**第四項**  第一項各号に定める書類には、これらの書類に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。次項及び第六項において同じ。）を含むものとする。
<sup>art-5/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-4</sup>
The documents prescribed in the items of paragraph (1) are to include electronic or magnetic records pertaining to those documents (meaning the electronic or magnetic records prescribed in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in the following paragraph and paragraph (6)).
<sup>machine translation, not official</sup>

**第五項**  第一項の規定により前項に規定する電磁的記録を保存する事業者は、当該電磁的記録を、電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律施行規則（平成十年大蔵省令第四十三号）第四条第一項各号（電子取引の取引情報に係る電磁的記録の保存）に掲げる措置のいずれかを行い、同項に規定する要件に準ずる要件に従つて保存するものとする。
<sup>art-5/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-5</sup>
A business operator that retains the electronic or magnetic records prescribed in the preceding paragraph pursuant to the provisions of paragraph (1) is to retain those electronic or magnetic records by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Ministry of Finance Order No. 43 of 1998), and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
<sup>machine translation, not official</sup>

**第六項**  第一項及び前項の規定にかかわらず、これらの規定により第四項に規定する電磁的記録を保存する事業者は、当該電磁的記録を出力することにより作成した書面（整然とした形式及び明瞭な状態で出力したものに限る。）を保存する方法によることができる。この場合において、当該事業者は、当該書面を、第一項の規定により保存すべき場所に、同項の規定により保存すべき期間、整理して保存しなければならない。
<sup>art-5/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-6</sup>
Notwithstanding the provisions of paragraph (1) and the preceding paragraph, a business operator that retains the electronic or magnetic records prescribed in paragraph (4) pursuant to those provisions may use the method of retaining a document prepared by outputting those electronic or magnetic records (limited to a document output in an orderly format and in a clear condition). In this case, the business operator must organize and retain that document at the place at which it is to be retained pursuant to the provisions of paragraph (1), for the period for which it is to be retained pursuant to the provisions of that paragraph.
<sup>machine translation, not official</sup>

---

## Cites
- art-5/par-1: 法第七条第二項 → 消費税法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-2 (e-Gov law ID 363AC0000000108)
- art-5/par-1: 同条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1: 第三項 → 消費税法施行規則 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-3
- art-5/par-1: 第一号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-5/par-1/item-1: 法第七条第一項第一号 → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-1: 次号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- art-5/par-1/item-1: 第三号 → 消費税法施行規則 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- art-5/par-1/item-1: 関税法（昭和二十九年法律第六十一号）第六十七条 → e-Gov law 329AC0000000061, 第六十七条 (Article 67), art-67 — not held in this collection
- art-5/par-1/item-1: 同法第二十三条第二項 → e-Gov law 329AC0000000061, 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — not held in this collection
- art-5/par-1/item-1: この項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-1/item-1: 法第三十条第九項第五号 → 消費税法 第三十条第九項第五号 (Article 30, paragraph (9), item (v)), art-30/par-9/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-5 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-1/sub-1: この項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-1/item-2: 法第七条第一項第一号 → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-2: 関税法第七十六条第一項 → e-Gov law 329AC0000000061, 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — not held in this collection
- art-5/par-1/item-2: この号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- art-5/par-1/item-2: 次号 → 消費税法施行規則 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- art-5/par-1/item-2/sub-1: 前号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-5/par-1/item-2/sub-2: 前号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-5/par-1/item-3: 法第七条第一項第一号 → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-3: 貨物利用運送事業法（平成元年法律第八十二号）第二十条 → e-Gov law 401AC0000000082, 第二十条 (Article 20), art-20 — not held in this collection
- art-5/par-1/item-3: 第四十五条第一項 → e-Gov law 401AC0000000082, 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — not held in this collection
- art-5/par-1/item-3: 同法第六条第一項第五号 → e-Gov law 401AC0000000082, 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — not held in this collection
- art-5/par-1/item-3: 同法第二条第八項 → e-Gov law 401AC0000000082, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-5/par-1/item-3: この号 → 消費税法施行規則 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- art-5/par-1/item-4: 法第七条第一項第三号 → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-4: 令第十七条第二項第五号 → 消費税法施行令 第十七条第二項第五号 (Article 17, paragraph (2), item (v)), art-17/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-5/par-1/item-5: 法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-5: 前各号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- art-5/par-1/item-5: 前各号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- art-5/par-1/item-5: 前各号 → 消費税法施行規則 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- art-5/par-1/item-5: 前各号 → 消費税法施行規則 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4
- art-5/par-1/item-5/sub-1: 令第六条第二項第五号 → 消費税法施行令 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-6/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-5/par-2: 法第七条第一項第三号 → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-5/par-2: 令第十七条第二項第五号 → 消費税法施行令 第十七条第二項第五号 (Article 17, paragraph (2), item (v)), art-17/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-5 (e-Gov law ID 363CO0000000360)
- art-5/par-2: 前項第四号 → 消費税法施行規則 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-4
- art-5/par-3: 第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-4: 第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-4: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/electronic-books-act/art-2/par-1/item-3 (e-Gov law ID 410AC0000000025)
- art-5/par-4: 次項 → 消費税法施行規則 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-5
- art-5/par-4: 第六項 → 消費税法施行規則 第五条第六項 (Article 5, paragraph (6)), art-5/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-6
- art-5/par-5: 第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-5: 前項 → 消費税法施行規則 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-4
- art-5/par-6: 第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1
- art-5/par-6: 前項 → 消費税法施行規則 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-5
- art-5/par-6: 第四項 → 消費税法施行規則 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-4

## Cited by

23 provisions cite this one. No official source publishes this direction.

- 消費税法施行規則 第五条第一項（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1
- 消費税法施行規則 第五条第一項第一号（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1
- 消費税法施行規則 第五条第一項第一号イ（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1/sub-1
- 消費税法施行規則 第五条第一項第二号（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- 消費税法施行規則 第五条第一項第二号イ（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2/sub-1
- 消費税法施行規則 第五条第一項第二号ロ（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2/sub-2
- 消費税法施行規則 第五条第一項第三号（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-3
- 消費税法施行規則 第五条第一項第五号（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5
- 消費税法施行規則 第五条第二項（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-2
- 消費税法施行規則 第五条第三項（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-3
- 消費税法施行規則 第五条第四項（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-4
- 消費税法施行規則 第五条第五項（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-5
- 消費税法施行規則 第五条第六項（輸出取引等の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-6
- 消費税法施行規則 第十六条第一項（非課税資産の輸出等を行つた場合の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-1
- 消費税法施行規則 第十六条第二項（非課税資産の輸出等を行つた場合の証明） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2
- 消費税法施行規則 第二十三条の三第一項（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-3/par-1
- 消費税法施行規則 第二十七条の二第一項（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対象となる電磁的記録の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27-2/par-1
- 消費税法施行規則 第二十七条の二第二項（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対象となる電磁的記録の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27-2/par-2
- 消費税法施行規則 第二十九条第一項（国又は地方公共団体等に係る輸出取引等の証明書類等の保存期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-29/par-1
- 消費税法施行規則 附則第二条第一項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4209-56/art-2/par-1
- 消費税法施行規則 附則第二条第一項（輸出取引等の証明に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2/par-1
- 消費税法施行規則 附則第二条第一項（輸出許可書等に係る電磁的記録の保存に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-2/par-1
- 消費税法施行規則 附則第二条第一項（輸出取引等の証明に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5089-19/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-20261106T203801-002, 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-20261106T203801-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-003, 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-20261106T203801-003, 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