# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（適格請求書発行事業者の登録申請書の記載事項に関する経過措置） — address `suppl-4309-18/art-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 - 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. --- ### 第四条（適格請求書発行事業者の登録申請書の記載事項に関する経過措置） — Transitional Measures on Matters to Be Stated in Written Application for Registration of Qualified Invoice Issuers caption: machine translation, not official suppl-4309-18/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 **第一項** 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「二十八年改正法」という。）第五条の規定による改正後の消費税法（以下この条において「五年消費税法」という。）第五十七条の二第一項の登録を受けようとする事業者（二十八年改正法附則第四十四条第四項の規定の適用を受けることとなる事業者に限る。）が、五年消費税法第五十七条の二第二項の申請書を提出しようとする場合には、当該申請書に次に掲げる事項を併せて記載しなければならない。 suppl-4309-18/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1 Where a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act") (hereinafter in this Article referred to as the "2023 Consumption Tax Act") (limited to a business operator that is to be subject to the application of the provisions of Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act) seeks to submit the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act, that written application must also state the following matters: machine translation, not official **一** 申請者が個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。以下この号において同じ。）を有する場合には、個人番号 suppl-4309-18/art-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-1 where the applicant has an individual number (meaning an individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); hereinafter the same applies in this item), the individual number; machine translation, not official **二** 申請者の行う事業の内容 suppl-4309-18/art-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-2 the content of the business conducted by the applicant; machine translation, not official **三** 申請者が法人である場合には、事業年度の開始及び終了の日 suppl-4309-18/art-4/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-3 where the applicant is a corporation, the dates of the start and end of its business year. machine translation, not official --- ## Cites - suppl-4309-18/art-4/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「二十八年改正法」という。）第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection - suppl-4309-18/art-4/par-1: この条 → 消費税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4309-18/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 - suppl-4309-18/art-4/par-1: 第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-4/par-1/item-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/my-number-act/art-2/par-5 (e-Gov law ID 425AC0000000027) - suppl-4309-18/art-4/par-1/item-1: この号 → 消費税法施行規則 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-4309-18/art-4/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-2 - 消費税法施行規則 附則第三条第一項（電子情報処理組織による申告の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3/par-1 - 消費税法施行規則 附則第四条第一項（適格請求書発行事業者の登録申請書の記載事項に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1 - 消費税法施行規則 附則第四条第一項第一号（適格請求書発行事業者の登録申請書の記載事項に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-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-20261106T203801-031, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-032, 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