# 消費税法 / Consumption Tax Act — 第五十七条の二 (Article 57-2)

- 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: 第五十七条の二 (Article 57-2)（適格請求書発行事業者の登録等） — address `art-57-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-57-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-57-2
- 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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### 第五十七条の二（適格請求書発行事業者の登録等） — Registration of Qualified Invoice Issuers, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-57-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-2 · https://japanlaw.org/l/363AC0000000108/art-57-2</sup>

**第一項**  国内において課税資産の譲渡等を行い、又は行おうとする事業者であつて、第五十七条の四第一項に規定する適格請求書の交付をしようとする事業者（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。）は、税務署長の登録を受けることができる。
<sup>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</sup>
A business operator that engages, or intends to engage, in taxable transfers, etc. of assets in Japan and intends to issue a qualified invoice prescribed in Article 57-4, paragraph (1) (excluding a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may receive registration from the district director.
<sup>machine translation, not official</sup>

**第二項**  前項の登録を受けようとする事業者は、財務省令で定める事項を記載した申請書をそ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。この場合において、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が、同項本文の規定の適用を受けないこととなる課税期間の初日から前項の登録を受けようとするときは、政令で定める日までに、当該申請書を当該税務署長に提出しなければならない。
<sup>art-57-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2</sup>
A business operator that intends to receive the registration under the preceding paragraph must submit a written application stating the matters specified by Ministry of Finance Order to the district director having jurisdiction over its place for tax payment. In this case, if a business operator exempt from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) intends to receive the registration under the preceding paragraph from the first day of a taxable period to which the main clause of that paragraph ceases to apply, it must submit the written application to that district director by the date specified by Cabinet Order.
<sup>machine translation, not official</sup>

**第三項**  税務署長は、前項の申請書の提出を受けた場合には、遅滞なく、これを審査し、第五項の規定により登録を拒否する場合を除き、第一項の登録をしなければならない。
<sup>art-57-2/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-3</sup>
Upon receiving the written application under the preceding paragraph, the district director must examine it without delay and, except where registration is refused under paragraph (5), must make the registration under paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  第一項の登録は、適格請求書発行事業者登録簿に氏名又は名称、登録番号その他の政令で定める事項を登載してするものとする。この場合において、税務署長は、政令で定めるところにより、当該適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
<sup>art-57-2/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-4</sup>
The registration under paragraph (1) is to be made by entering the name, registration number and other matters specified by Cabinet Order in the register of qualified invoice issuers. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as provided by Cabinet Order.
<sup>machine translation, not official</sup>

**第五項**  税務署長は、第一項の登録を受けようとする事業者が、次の各号に掲げる場合の区分に応じ当該各号に定める事実に該当すると認めるときは、当該登録を拒否することができる。
<sup>art-57-2/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5</sup>
If the district director finds that a business operator who intends to receive the registration under paragraph (1) falls under a fact specified in the relevant one of the following items for the category of cases set forth in that item, the district director may refuse the registration.
<sup>machine translation, not official</sup>

  **一**  当該事業者が特定国外事業者（国内において行う資産の譲渡等に係る事務所、事業所その他これらに準ずるものを国内に有しない国外事業者をいう。次号及び次項において同じ。）以外の事業者である場合　次に掲げるいずれかの事実
  <sup>art-57-2/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-1</sup>
  In the case where the business operator is a business operator other than a specified foreign business operator (meaning a foreign business operator that has no office, place of business or other equivalent facility in Japan in connection with transfers, etc. of assets conducted in Japan; the same applies in the following item and the following paragraph): any of the following facts:
  <sup>machine translation, not official</sup>

    **イ**  当該事業者（国税通則法第百十七条第一項（納税管理人）の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
    <sup>art-57-2/par-5/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-1/sub-1</sup>
    The business operator (limited to a person to whom Article 117, paragraph (1) (Tax Agent) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
    <sup>machine translation, not official</sup>

    **ロ**  当該事業者が、この法律の規定に違反して罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から二年を経過しない者であること。
    <sup>art-57-2/par-5/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-1/sub-2</sup>
    The business operator is a person who has been sentenced to a fine or heavier punishment for violating the provisions of this Act, and for whom two years have not elapsed since the day on which the execution of the sentence ended or the person ceased to be subject to its execution;
    <sup>machine translation, not official</sup>

  **二**  当該事業者が特定国外事業者である場合　次に掲げるいずれかの事実
  <sup>art-57-2/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2</sup>
  In the case where the business operator is a specified foreign business operator: any of the following facts:
  <sup>machine translation, not official</sup>

    **イ**  消費税に関する税務代理（税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号（税理士の業務）に掲げる税務代理をいう。次項第二号ハにおいて同じ。）の権限を有する国税通則法第七十四条の九第三項第二号（納税義務者に対する調査の事前通知等）に規定する税務代理人がないこと。
    <sup>art-57-2/par-5/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2/sub-1</sup>
    There is no tax representative prescribed in Article 74-9, paragraph (3), item (ii) (Advance Notice of Examination to Persons Liable for Tax, etc.) of the Act on General Rules for National Taxes who has authority for tax agency regarding consumption tax (meaning the tax agency listed in Article 2, paragraph (1), item (i) (Services of Certified Public Tax Accountants) of the Certified Public Tax Accountant Act (Act No. 237 of 1951); the same applies in item (ii), (c) of the following paragraph);
    <sup>machine translation, not official</sup>

    **ロ**  当該事業者が国税通則法第百十七条第二項の規定による納税管理人の届出をしていないこと。
    <sup>art-57-2/par-5/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2/sub-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2/sub-2</sup>
    The business operator has not filed the notification of a tax agent under Article 117, paragraph (2) of the Act on General Rules for National Taxes;
    <sup>machine translation, not official</sup>

    **ハ**  現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
    <sup>art-57-2/par-5/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2/sub-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2/sub-3</sup>
    There are currently arrears of national taxes, and collection of the amount of taxes in arrears is extremely difficult;
    <sup>machine translation, not official</sup>

    **ニ**  当該事業者が、次項の規定により第一項の登録を取り消され（次項第二号ホ又はヘに掲げる事実のいずれかに該当した場合に限る。）、その取消しの日から一年を経過しない者であること。
    <sup>art-57-2/par-5/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2/sub-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2/sub-4</sup>
    The business operator is a person whose registration under paragraph (1) has been revoked under the following paragraph (limited to the case where the business operator fell under any of the facts listed in item (ii), (e) or (f) of the following paragraph), and for whom one year has not elapsed since the date of the revocation;
    <sup>machine translation, not official</sup>

    **ホ**  当該事業者が、この法律の規定に違反して罰金以上の刑に処せられ、その執行を終わり、又は執行を受けることがなくなつた日から二年を経過しない者であること。
    <sup>art-57-2/par-5/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2/sub-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2/sub-5</sup>
    The business operator is a person who has been sentenced to a fine or heavier punishment for violating the provisions of this Act, and for whom two years have not elapsed since the day on which the execution of the sentence ended or the person ceased to be subject to its execution.
    <sup>machine translation, not official</sup>

**第六項**  税務署長は、次の各号に掲げる適格請求書発行事業者が当該各号に定める事実に該当すると認めるときは、当該適格請求書発行事業者に係る第一項の登録を取り消すことができる。
<sup>art-57-2/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6</sup>
If the district director finds that a qualified invoice issuer set forth in each of the following items falls under the fact specified in that item, the district director may revoke that qualified invoice issuer's registration under paragraph (1).
<sup>machine translation, not official</sup>

  **一**  特定国外事業者以外の事業者である適格請求書発行事業者　次に掲げるいずれかの事実
  <sup>art-57-2/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-1</sup>
  A qualified invoice issuer that is a business operator other than a specified foreign business operator: any of the following facts:
  <sup>machine translation, not official</sup>

    **イ**  当該適格請求書発行事業者が一年以上所在不明であること。
    <sup>art-57-2/par-6/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-1/sub-1</sup>
    The qualified invoice issuer's whereabouts have been unknown for one year or more;
    <sup>machine translation, not official</sup>

    **ロ**  当該適格請求書発行事業者が事業を廃止したと認められること。
    <sup>art-57-2/par-6/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-1/sub-2</sup>
    The qualified invoice issuer is found to have discontinued its business;
    <sup>machine translation, not official</sup>

    **ハ**  当該適格請求書発行事業者（法人に限る。）が合併により消滅したと認められること。
    <sup>art-57-2/par-6/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-1/sub-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-1/sub-3</sup>
    The qualified invoice issuer (limited to a corporation) is found to have been extinguished through a merger;
    <sup>machine translation, not official</sup>

    **ニ**  当該適格請求書発行事業者（国税通則法第百十七条第一項の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
    <sup>art-57-2/par-6/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-1/sub-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-1/sub-4</sup>
    The qualified invoice issuer (limited to a person to whom Article 117, paragraph (1) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
    <sup>machine translation, not official</sup>

    **ホ**  当該適格請求書発行事業者がこの法律の規定に違反して罰金以上の刑に処せられたこと。
    <sup>art-57-2/par-6/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-1/sub-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-1/sub-5</sup>
    The qualified invoice issuer has been sentenced to a fine or heavier punishment for violating the provisions of this Act;
    <sup>machine translation, not official</sup>

    **ヘ**  前項第一号に定める事実に関する事項について、虚偽の記載をして第二項の規定による申請書を提出し、その申請に基づき第一項の登録を受けた者であること。
    <sup>art-57-2/par-6/item-1/sub-6 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-1/sub-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-1/sub-6</sup>
    The qualified invoice issuer is a person who has submitted the written application under paragraph (2) with a false statement regarding the matters relating to the fact specified in item (i) of the preceding paragraph and has received the registration under paragraph (1) based on that application;
    <sup>machine translation, not official</sup>

  **二**  特定国外事業者である適格請求書発行事業者　次に掲げるいずれかの事実
  <sup>art-57-2/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2</sup>
  A qualified invoice issuer that is a specified foreign business operator: any of the following facts:
  <sup>machine translation, not official</sup>

    **イ**  当該適格請求書発行事業者が事業を廃止したと認められること。
    <sup>art-57-2/par-6/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-1</sup>
    The qualified invoice issuer is found to have discontinued its business;
    <sup>machine translation, not official</sup>

    **ロ**  当該適格請求書発行事業者（法人に限る。）が合併により消滅したと認められること。
    <sup>art-57-2/par-6/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2/sub-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-2</sup>
    The qualified invoice issuer (limited to a corporation) is found to have been extinguished through a merger;
    <sup>machine translation, not official</sup>

    **ハ**  当該適格請求書発行事業者の第四十五条第一項の規定による申告書の提出期限までに、当該申告書に係る消費税に関する税務代理の権限を有することを証する書面（税理士法第三十条（税務代理の権限の明示）（同法第四十八条の十六（税理士の権利及び義務等に関する規定の準用）において準用する場合を含む。）に規定する書面をいう。）が提出されていないこと。
    <sup>art-57-2/par-6/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2/sub-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-3</sup>
    By the deadline for filing the return of the qualified invoice issuer under Article 45, paragraph (1), no document certifying authority for tax agency regarding the consumption tax relating to that return (meaning the document prescribed in Article 30 (Indication of Authority for Tax Agency) of the Certified Public Tax Accountant Act (including as applied mutatis mutandis pursuant to Article 48-16 (Application Mutatis Mutandis of Provisions on Rights and Obligations of Certified Public Tax Accountants) of that Act)) has been submitted;
    <sup>machine translation, not official</sup>

    **ニ**  当該適格請求書発行事業者（国税通則法第百十七条第一項の規定の適用を受ける者に限る。）が同条第二項の規定による納税管理人の届出をしていないこと。
    <sup>art-57-2/par-6/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2/sub-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-4</sup>
    The qualified invoice issuer (limited to a person to whom Article 117, paragraph (1) of the Act on General Rules for National Taxes applies) has not filed the notification of a tax agent under paragraph (2) of that Article;
    <sup>machine translation, not official</sup>

    **ホ**  消費税につき国税通則法第十七条第二項（期限内申告）に規定する期限内申告書の提出がなかつた場合において、当該提出がなかつたことについて正当な理由がないと認められること。
    <sup>art-57-2/par-6/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2/sub-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-5</sup>
    In the case where no return filed by the due date prescribed in Article 17, paragraph (2) (Filing of a Return by the Due Date) of the Act on General Rules for National Taxes has been submitted for consumption tax, it is found that there is no justifiable reason for that non-submission;
    <sup>machine translation, not official</sup>

    **ヘ**  現に国税の滞納があり、かつ、その滞納額の徴収が著しく困難であること。
    <sup>art-57-2/par-6/item-2/sub-6 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2/sub-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-6</sup>
    There are currently arrears of national taxes, and collection of the amount of taxes in arrears is extremely difficult;
    <sup>machine translation, not official</sup>

    **ト**  当該適格請求書発行事業者がこの法律の規定に違反して罰金以上の刑に処せられたこと。
    <sup>art-57-2/par-6/item-2/sub-7 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2/sub-7 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-7</sup>
    The qualified invoice issuer has been sentenced to a fine or heavier punishment for violating the provisions of this Act;
    <sup>machine translation, not official</sup>

    **チ**  前項第二号に定める事実に関する事項について、虚偽の記載をして第二項の規定による申請書を提出し、その申請に基づき第一項の登録を受けた者であること。
    <sup>art-57-2/par-6/item-2/sub-8 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2/sub-8 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-8</sup>
    The qualified invoice issuer is a person who has submitted the written application under paragraph (2) with a false statement regarding the matters relating to the fact specified in item (ii) of the preceding paragraph and has received the registration under paragraph (1) based on that application.
    <sup>machine translation, not official</sup>

**第七項**  税務署長は、第一項の登録又は前二項の処分をするときは、その登録又は処分に係る事業者に対し、書面によりその旨を通知する。
<sup>art-57-2/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-7 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-7</sup>
When the district director makes the registration under paragraph (1) or a disposition under the preceding two paragraphs, the district director notifies the business operator subject to that registration or disposition to that effect in writing.
<sup>machine translation, not official</sup>

**第八項**  適格請求書発行事業者は、第四項に規定する適格請求書発行事業者登録簿に登載された事項に変更があつたときは、その旨を記載した届出書を、速やかに、そ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-57-2/par-8 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-8 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-8</sup>
A qualified invoice issuer must, when there has been a change in the matters entered in the register of qualified invoice issuers prescribed in paragraph (4), 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>

**第九項**  税務署長は、前項の規定による届出書の提出を受けた場合には、遅滞なく、当該届出に係る事項を適格請求書発行事業者登録簿に登載して、変更の登録をするものとする。この場合において、税務署長は、政令で定めるところにより、当該変更後の適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
<sup>art-57-2/par-9 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-9 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-9</sup>
Upon receiving the submission of a written notification under the preceding paragraph, the district director is to, without delay, enter the matters relating to that notification in the register of qualified invoice issuers and make the registration of change. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers after that change, as provided by Cabinet Order.
<sup>machine translation, not official</sup>

**第十項**  適格請求書発行事業者が、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、当該各号に定める日に、第一項の登録は、その効力を失う。
<sup>art-57-2/par-10 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-10 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10</sup>
Where a qualified invoice issuer comes to fall under a case set forth in any of the following items, the registration under paragraph (1) ceases to be effective on the day specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  当該適格請求書発行事業者が第一項の登録の取消しを求める旨の届出書をその納税地を所轄する税務署長に提出した場合　その提出があつた日の属する課税期間の末日の翌日（その提出が政令で定める日の翌日から当該課税期間の末日までの間にされた場合には、当該課税期間の翌課税期間の末日の翌日）
  <sup>art-57-2/par-10/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-10/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10/item-1</sup>
  where the qualified invoice issuer submits to the district director having jurisdiction over its place for tax payment a written notification requesting the cancellation of the registration under paragraph (1): the day following the last day of the taxable period that includes the day of that submission (where that submission is made during the period from the day following the day specified by Cabinet Order until the last day of that taxable period, the day following the last day of the taxable period following that taxable period);
  <sup>machine translation, not official</sup>

  **二**  当該適格請求書発行事業者が事業を廃止した場合（前条第一項の規定により同項第三号に掲げる場合に該当することとなつた旨を記載した届出書を提出した場合に限る。）　事業を廃止した日の翌日
  <sup>art-57-2/par-10/item-2 · 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</sup>
  where the qualified invoice issuer discontinues its business (limited to the case where it has submitted a written notification stating that it has come to fall under the case set forth in item (iii) of paragraph (1) of the preceding Article, pursuant to the provisions of that paragraph): the day following the day on which it discontinued its business;
  <sup>machine translation, not official</sup>

  **三**  当該適格請求書発行事業者である法人が合併により消滅した場合（前条第一項の規定により同項第五号に掲げる場合に該当することとなつた旨を記載した届出書を提出した場合に限る。）　当該法人が合併により消滅した日
  <sup>art-57-2/par-10/item-3 · 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</sup>
  where a corporation that is the qualified invoice issuer is extinguished through a merger (limited to the case where it has submitted a written notification stating that it has come to fall under the case set forth in item (v) of paragraph (1) of the preceding Article, pursuant to the provisions of that paragraph): the day on which that corporation was extinguished through a merger.
  <sup>machine translation, not official</sup>

**第十一項**  税務署長は、第六項の規定による登録の取消しを行つたとき、又は前項の規定により第一項の登録がその効力を失つたときは、当該登録を抹消しなければならない。この場合において、税務署長は、政令で定めるところにより、当該登録が取り消された又はその効力を失つた旨及びその年月日を速やかに公表しなければならない。
<sup>art-57-2/par-11 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-11 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-11</sup>
When the district director has revoked a registration pursuant to the provisions of paragraph (6), or when the registration under paragraph (1) has ceased to be effective pursuant to the provisions of the preceding paragraph, the district director must cancel that registration. In this case, the district director must promptly publish, as provided by Cabinet Order, the fact that the registration has been revoked or has ceased to be effective and the date thereof.
<sup>machine translation, not official</sup>

**第十二項**  前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
<sup>art-57-2/par-12 · https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-12 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-12</sup>
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-57-2/par-1: 第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- art-57-2/par-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-57-2/par-2: 前項 → 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-57-2/par-2: 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-57-2/par-3: 前項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- art-57-2/par-3: 第五項 → 消費税法 第五十七条の二第五項 (Article 57-2, paragraph (5)), art-57-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5
- art-57-2/par-3: 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-57-2/par-4: 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-57-2/par-5: 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-57-2/par-5/item-1: 次号 → 消費税法 第五十七条の二第五項第二号 (Article 57-2, paragraph (5), item (ii)), art-57-2/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2
- art-57-2/par-5/item-1: 次項 → 消費税法 第五十七条の二第六項 (Article 57-2, paragraph (6)), art-57-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6
- art-57-2/par-5/item-1/sub-1: 国税通則法第百十七条第一項 → 国税通則法 第百十七条第一項 (Article 117, paragraph (1)), art-117/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-1 · https://japanlaw.org/l/337AC0000000066/art-117/par-1
- art-57-2/par-5/item-1/sub-1: 同条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-57-2/par-5/item-2/sub-1: 税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号 → e-Gov law 326AC1000000237, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-57-2/par-5/item-2/sub-1: 次項第二号 → 消費税法 第五十七条の二第六項第二号 (Article 57-2, paragraph (6), item (ii)), art-57-2/par-6/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2
- art-57-2/par-5/item-2/sub-1: 国税通則法第七十四条の九第三項第二号 → 国税通則法 第七十四条の九第三項第二号 (Article 74-9, paragraph (3), item (ii)), art-74-9/par-3/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-9/par-3/item-2 · https://japanlaw.org/l/337AC0000000066/art-74-9/par-3/item-2
- art-57-2/par-5/item-2/sub-2: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-57-2/par-5/item-2/sub-4: 次項 → 消費税法 第五十七条の二第六項 (Article 57-2, paragraph (6)), art-57-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6
- art-57-2/par-5/item-2/sub-4: 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-57-2/par-5/item-2/sub-4: 次項第二号 → 消費税法 第五十七条の二第六項第二号 (Article 57-2, paragraph (6), item (ii)), art-57-2/par-6/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2
- art-57-2/par-6: 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-57-2/par-6/item-1/sub-4: 国税通則法第百十七条第一項 → 国税通則法 第百十七条第一項 (Article 117, paragraph (1)), art-117/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-1 · https://japanlaw.org/l/337AC0000000066/art-117/par-1
- art-57-2/par-6/item-1/sub-4: 同条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-57-2/par-6/item-1/sub-6: 前項第一号 → 消費税法 第五十七条の二第五項第一号 (Article 57-2, paragraph (5), item (i)), art-57-2/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-1
- art-57-2/par-6/item-1/sub-6: 第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- art-57-2/par-6/item-1/sub-6: 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-57-2/par-6/item-2/sub-3: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-57-2/par-6/item-2/sub-3: 税理士法第三十条 → e-Gov law 326AC1000000237, 第三十条 (Article 30), art-30 — not held in this collection
- art-57-2/par-6/item-2/sub-3: 同法第四十八条の十六 → e-Gov law 326AC1000000237, 第四十八条の十六 (Article 48-16), art-48-16 — not held in this collection
- art-57-2/par-6/item-2/sub-4: 国税通則法第百十七条第一項 → 国税通則法 第百十七条第一項 (Article 117, paragraph (1)), art-117/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-1 · https://japanlaw.org/l/337AC0000000066/art-117/par-1
- art-57-2/par-6/item-2/sub-4: 同条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-57-2/par-6/item-2/sub-5: 国税通則法第十七条第二項 → 国税通則法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-17/par-2 · https://japanlaw.org/l/337AC0000000066/art-17/par-2
- art-57-2/par-6/item-2/sub-8: 前項第二号 → 消費税法 第五十七条の二第五項第二号 (Article 57-2, paragraph (5), item (ii)), art-57-2/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2
- art-57-2/par-6/item-2/sub-8: 第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- art-57-2/par-6/item-2/sub-8: 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-57-2/par-7: 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-57-2/par-7: 前二項 → 消費税法 第五十七条の二第五項 (Article 57-2, paragraph (5)), art-57-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5
- art-57-2/par-7: 前二項 → 消費税法 第五十七条の二第六項 (Article 57-2, paragraph (6)), art-57-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6
- art-57-2/par-8: 第四項 → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-4
- art-57-2/par-9: 前項 → 消費税法 第五十七条の二第八項 (Article 57-2, paragraph (8)), art-57-2/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-8 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-8
- art-57-2/par-10: 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-57-2/par-10/item-1: 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-57-2/par-10/item-2: 前条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 · https://japanlaw.org/l/363AC0000000108/art-57/par-1
- art-57-2/par-10/item-2: 同項第三号 → 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-57-2/par-10/item-3: 前条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 · https://japanlaw.org/l/363AC0000000108/art-57/par-1
- art-57-2/par-10/item-3: 同項第五号 → 消費税法 第五十七条第一項第五号 (Article 57, paragraph (1), item (v)), 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
- art-57-2/par-11: 第六項 → 消費税法 第五十七条の二第六項 (Article 57-2, paragraph (6)), art-57-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6
- art-57-2/par-11: 前項 → 消費税法 第五十七条の二第十項 (Article 57-2, paragraph (10)), art-57-2/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-10 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10
- art-57-2/par-11: 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-57-2/par-12: 前各項 → 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-57-2/par-12: 前各項 → 消費税法 第五十七条の二第十項 (Article 57-2, paragraph (10)), art-57-2/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-10 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第十一項 (Article 57-2, paragraph (11)), art-57-2/par-11 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-11 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-11
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-3
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-4
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第五項 (Article 57-2, paragraph (5)), art-57-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第六項 (Article 57-2, paragraph (6)), art-57-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第七項 (Article 57-2, paragraph (7)), art-57-2/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-7 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-7
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第八項 (Article 57-2, paragraph (8)), art-57-2/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-8 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-8
- art-57-2/par-12: 前各項 → 消費税法 第五十七条の二第九項 (Article 57-2, paragraph (9)), art-57-2/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-9 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-9
- art-57-2/par-12: この条 → 消費税法 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-2 · https://japanlaw.org/l/363AC0000000108/art-57-2

## Cited by

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

- 消費税法 第二条第一項第七号の二（定義） — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-7-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-7-2
- 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 第五十七条第一項第二号の二（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-2-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-2-2
- 消費税法 第五十七条の二第二項（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-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- 消費税法 第五十七条の二第三項（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-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-3
- 消費税法 第五十七条の二第四項（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-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-4
- 消費税法 第五十七条の二第五項（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-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5
- 消費税法 第五十七条の二第五項第一号（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-5/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-1
- 消費税法 第五十七条の二第五項第二号イ（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-5/item-2/sub-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2/sub-1
- 消費税法 第五十七条の二第五項第二号ニ（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-5/item-2/sub-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5/item-2/sub-4
- 消費税法 第五十七条の二第六項（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-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6
- 消費税法 第五十七条の二第六項第一号ヘ（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-6/item-1/sub-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-1/sub-6
- 消費税法 第五十七条の二第六項第二号チ（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-6/item-2/sub-8 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6/item-2/sub-8
- 消費税法 第五十七条の二第七項（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-7 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-7
- 消費税法 第五十七条の二第八項（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-8 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-8
- 消費税法 第五十七条の二第九項（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-9 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-9
- 消費税法 第五十七条の二第十項（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 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10
- 消費税法 第五十七条の二第十項第一号（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-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10/item-1
- 消費税法 第五十七条の二第十一項（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-11 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-11
- 消費税法 第五十七条の二第十二項（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-12 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-12
- 消費税法 第五十七条の三第二項（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-2 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-2
- 消費税法 第五十七条の三第三項（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-3 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-3
- 消費税法 第五十七条の三第四項（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-4 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-4
- 消費税法 第五十七条の三第五項（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-5 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-5
- 消費税法 第五十七条の四第一項第一号（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-1
- 消費税法 附則第四十四条第一項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- 消費税法 附則第四十四条第二項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-2
- 消費税法 附則第四十四条第三項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-3
- 消費税法 附則第四十四条第四項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-4
- 消費税法 附則第四十五条第一項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1
- 消費税法 附則第四十五条第四項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-45/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-4
- 消費税法 附則第五十一条の二第一項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- 消費税法 附則第五十一条の二第五項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-5
- 消費税法 附則第五十一条の三第一項（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- 租税特別措置法 第八十六条の五第十三項（納税義務の免除の規定の適用を受けない旨の届出等に関する特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-13
- 租税特別措置法 第八十六条の五第十五項（納税義務の免除の規定の適用を受けない旨の届出等に関する特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-15 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-15
- 租税特別措置法 附則第百二十八条の二第一項（適格請求書発行事業者の登録の取消し等に関する特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4281-15/art-128-2/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4281-15/art-128-2/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-20261013T073630-020, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-021, 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