# 消費税法 / Consumption Tax Act — 第五十七条 (Article 57)

- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — 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: 第五十七条 (Article 57)（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） — address `art-57`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-57
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-57
- Every provision below carries its address and both URLs 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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### 第五十七条（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） — Notification of Cases Where Exemption from Tax Liability for Small-Scale Business Operators No Longer Applies, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-57 · https://japanlaw.org/ja/consumption-tax-act/art-57 · https://japanlaw.org/l/363AC0000000108/art-57</sup>

**第一項**  事業者が次の各号に掲げる場合に該当することとなつた場合には、当該各号に定める者は、その旨を記載した届出書を速やかに当該事業者の納税地を所轄する税務署長に提出しなければならない。
<sup>art-57/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 · https://japanlaw.org/l/363AC0000000108/art-57/par-1</sup>
Where a business operator comes to fall under a case set forth in any of the following items, the person specified in the relevant item must promptly submit a written notification to that effect to the district director having jurisdiction over the place for tax payment of that business operator:
<sup>machine translation, not official</sup>

  **一**  課税期間の基準期間における課税売上高（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。次号及び第二号の二において同じ。）が千万円を超えることとなつた場合（第九条の二第一項、第十条第一項若しくは第二項、第十一条又は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を含む。）　当該事業者
  <sup>art-57/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-1</sup>
  where the taxable sales in the base period for the taxable period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1); the same applies in the following item and item (ii)-2) exceed 10 million yen (including a case where the obligation to pay consumption tax ceases to be exempted under the provisions of Article 9-2, paragraph (1), Article 10, paragraph (1) or (2), Article 11 or Article 12, paragraphs (1) through (6)): that business operator;
  <sup>machine translation, not official</sup>

  **二**  課税期間の基準期間における課税売上高が千万円以下となつた場合（次号に掲げる場合に該当する場合並びに第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。）　当該事業者
  <sup>art-57/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-2</sup>
  In the case where the taxable sales in the base period for a taxable period have become 10 million yen or less (excluding the case falling under the following item, the case where a written notification has been submitted under Article 9, paragraph (4), and the case where the business operator has received the registration under paragraph (1) of the following Article): the business operator;
  <sup>machine translation, not official</sup>

  **二の二**  第十二条の四第一項から第三項までの規定の適用を受ける課税期間の基準期間における課税売上高が千万円以下となつた場合（第九条第四項の規定により届出書を提出している場合及び次条第一項の登録を受けている場合を除く。）　当該事業者
  <sup>art-57/par-1/item-2-2 · https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-2-2</sup>
  In the case where the taxable sales in the base period for a taxable period to which Article 12-4, paragraphs (1) through (3) apply have become 10 million yen or less (excluding the case where a written notification has been submitted under Article 9, paragraph (4) and the case where the business operator has received the registration under paragraph (1) of the following Article): the business operator;
  <sup>machine translation, not official</sup>

  **三**  事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が事業を廃止した場合（既に同条第五項、第十九条第三項、第三十七条第五項、第四十二条第九項又は第四十五条の二第二項の規定により事業を廃止した旨を記載した届出書を提出している場合を除く。）　当該事業者
  <sup>art-57/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-3</sup>
  In the case where a business operator (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has discontinued its business (excluding the case where a written notification stating that business has been discontinued has already been submitted under paragraph (5) of that Article, Article 19, paragraph (3), Article 37, paragraph (5), Article 42, paragraph (9) or Article 45-2, paragraph (2)): the business operator;
  <sup>machine translation, not official</sup>

  **四**  個人事業者（第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）が死亡した場合　当該死亡した個人事業者の相続人
  <sup>art-57/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-4</sup>
  In the case where an individual business operator (excluding a person exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has died: the heir of the deceased individual business operator;
  <sup>machine translation, not official</sup>

  **五**  法人（第九条第一項本文の規定により消費税を納める義務が免除される法人を除く。）が合併により消滅した場合　当該合併に係る合併法人
  <sup>art-57/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-5</sup>
  In the case where a corporation (excluding a corporation exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) has been extinguished through a merger: the merging corporation involved in the merger.
  <sup>machine translation, not official</sup>

**第二項**  事業者が第十二条の二第一項に規定する新設法人又は第十二条の三第一項に規定する特定新規設立法人に該当することとなつた場合には、その旨を記載した届出書を速やかに当該事業者の納税地を所轄する税務署長に提出しなければならない。
<sup>art-57/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-57/par-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-2</sup>
If a business operator has come to fall under a newly established corporation prescribed in Article 12-2, paragraph (1) or a specified newly founded corporation prescribed in Article 12-3, paragraph (1), the business operator must promptly submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
<sup>machine translation, not official</sup>

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## Cites
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-57/par-1/item-1: 次号 → 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 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-2
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-2-2
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-10/par-1
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-10/par-2
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-11
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-12/par-1
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-12/par-2
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-12/par-3
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-12/par-4
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-12/par-5
- art-57/par-1/item-1: 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 · https://japanlaw.org/l/363AC0000000108/art-12/par-6
- art-57/par-1/item-2: 次号 → 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 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-3
- art-57/par-1/item-2: 第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- art-57/par-1/item-2: 次条第一項 → 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 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- art-57/par-1/item-2-2: 第十二条の四第一項から第三項まで → 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 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- art-57/par-1/item-2-2: 第十二条の四第一項から第三項まで → 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 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2
- art-57/par-1/item-2-2: 第十二条の四第一項から第三項まで → 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 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-3
- art-57/par-1/item-2-2: 第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- art-57/par-1/item-2-2: 次条第一項 → 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 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- art-57/par-1/item-3: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-57/par-1/item-3: 同条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-5 · https://japanlaw.org/l/363AC0000000108/art-9/par-5
- art-57/par-1/item-3: 第十九条第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-3
- art-57/par-1/item-3: 第三十七条第五項 → 消費税法 第三十七条第五項 (Article 37, paragraph (5)), art-37/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-5 · https://japanlaw.org/l/363AC0000000108/art-37/par-5
- art-57/par-1/item-3: 第四十二条第九項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-9 · https://japanlaw.org/l/363AC0000000108/art-42/par-9
- art-57/par-1/item-3: 第四十五条の二第二項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-45-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-2
- art-57/par-1/item-4: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-57/par-1/item-5: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- art-57/par-2: 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 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1
- art-57/par-2: 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 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1

## Cited by

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

- 消費税法 第十五条第十一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/ja/consumption-tax-act/art-15/par-11 · https://japanlaw.org/l/363AC0000000108/art-15/par-11
- 消費税法 第五十七条第一項第一号（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） — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-1
- 消費税法 第五十七条第一項第二号（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） — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-2
- 消費税法 第五十七条の二第十項第二号（適格請求書発行事業者の登録等） — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-10/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10/item-2
- 消費税法 第五十七条の二第十項第三号（適格請求書発行事業者の登録等） — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-10/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10/item-3
- 消費税法 第五十七条の三第一項（適格請求書発行事業者が死亡した場合における手続等） — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-1
- 消費税法 第六十条第七項（国、地方公共団体等に対する特例） — https://japanlaw.org/ja/consumption-tax-act/art-60/par-7 · https://japanlaw.org/l/363AC0000000108/art-60/par-7
- 消費税法 附則第三十条第一項（小規模事業者の納税義務の免除が適用されなくなった場合等の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4151-8/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30/par-1
- 消費税法 附則第三十六条第一項（小規模事業者の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-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 第三十九条第一項（通知等） — https://japanlaw.org/ja/my-number-act/art-39/par-1 · https://japanlaw.org/l/425AC0000000027/art-39/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-019, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-020, translated 2026-10-13
- This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13