# 消費税法 / Consumption Tax Act — 第五十七条の三 (Article 57-3) - 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: 第五十七条の三 (Article 57-3)（適格請求書発行事業者が死亡した場合における手続等） — address `art-57-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-57-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-57-3 - 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. --- ### 第五十七条の三（適格請求書発行事業者が死亡した場合における手続等） — Procedures, etc. Where a Qualified Invoice Issuer Dies caption: machine translation, not official art-57-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-3 · https://japanlaw.org/l/363AC0000000108/art-57-3 **第一項** 適格請求書発行事業者（個人事業者に限る。以下この条において同じ。）が死亡した場合には、第五十七条第一項の規定にかかわらず、同項第四号に定める者は、同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、速やかに、当該適格請求書発行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。 art-57-3/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-1 Where a qualified invoice issuer (limited to an individual business operator; the same applies hereinafter in this Article) dies, notwithstanding the provisions of Article 57, paragraph (1), the person specified in item (iv) of that paragraph must promptly submit a written notification stating that the case set forth in that item has come to apply to the district director having jurisdiction over the place for tax payment of that qualified invoice issuer. machine translation, not official **第二項** 適格請求書発行事業者が死亡した場合における前条第一項の登録は、次項の規定の適用を受ける場合を除き、前項の規定による届出書が提出された日の翌日又は当該死亡した日の翌日から四月を経過した日のいずれか早い日に、その効力を失う。 art-57-3/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-2 The registration under paragraph (1) of the preceding Article upon the death of a qualified invoice issuer ceases to be effective, except where the following paragraph applies, on the earlier of the day following the day on which the written notification under the provisions of the preceding paragraph is submitted and the day on which four months have elapsed from the day following the day of that death. machine translation, not official **第三項** 相続により適格請求書発行事業者の事業を承継した相続人（適格請求書発行事業者を除く。）の当該相続のあつた日の翌日から、当該相続人が前条第一項の登録を受けた日の前日又は当該相続に係る適格請求書発行事業者が死亡した日の翌日から四月を経過する日のいずれか早い日までの期間（次項において「みなし登録期間」という。）については、当該相続人を同条第一項の登録を受けた事業者とみなして、この法律（同条第十項（第一号に係る部分に限る。）を除く。）の規定を適用する。この場合において、当該みなし登録期間中は、当該適格請求書発行事業者に係る同条第四項の登録番号を当該相続人の登録番号とみなす。 art-57-3/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-3 For the period from the day following the day of the inheritance of an heir who has succeeded to the business of a qualified invoice issuer by inheritance (excluding a qualified invoice issuer) until the earlier of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article and the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died (referred to as the "deemed registration period" in the following paragraph), the provisions of this Act (excluding paragraph (10) of that Article (limited to the part relating to item (i))) apply by deeming that heir to be a business operator that received the registration under paragraph (1) of that Article. In this case, during that deemed registration period, the registration number prescribed in paragraph (4) of that Article relating to that qualified invoice issuer is deemed to be the registration number of that heir. machine translation, not official **第四項** 前項の規定の適用を受けた相続人の被相続人に係る前条第一項の登録は、当該相続人のみなし登録期間の末日の翌日以後は、その効力を失う。 art-57-3/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-4 The registration under paragraph (1) of the preceding Article relating to the decedent of an heir to whom the provisions of the preceding paragraph have applied ceases to be effective on or after the day following the last day of the deemed registration period of that heir. machine translation, not official **第五項** 税務署長は、第二項又は前項の規定により前条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。 art-57-3/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-5 When the registration under paragraph (1) of the preceding Article has ceased to be effective pursuant to the provisions of paragraph (2) or 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 ceased to be effective and the date thereof. machine translation, not official **第六項** 適格請求書発行事業者の事業を承継した場合における棚卸資産に係る消費税額の調整その他この条の規定の適用に関し必要な事項は、政令で定める。 art-57-3/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-6 Matters necessary for the application of the provisions of this Article, including the adjustment of the amount of consumption tax on inventory where the business of a qualified invoice issuer is succeeded to, are specified by Cabinet Order. machine translation, not official --- ## Cites - art-57-3/par-1: この条 → 消費税法 第五十七条の三 (Article 57-3), art-57-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-3 · https://japanlaw.org/l/363AC0000000108/art-57-3 - art-57-3/par-1: 第五十七条第一項 → 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-57-3/par-1: 同項第四号 → 消費税法 第五十七条第一項第四号 (Article 57, paragraph (1), item (iv)), 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 - art-57-3/par-2: 前条第一項 → 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-57-3/par-2: 次項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-3 - art-57-3/par-2: 前項 → 消費税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-1 - art-57-3/par-3: 前条第一項 → 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-57-3/par-3: 次項 → 消費税法 第五十七条の三第四項 (Article 57-3, paragraph (4)), art-57-3/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-4 - art-57-3/par-3: 同条第十項 → 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-57-3/par-3: 第一号 → 消費税法 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), 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 - art-57-3/par-3: 同条第四項 → 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-57-3/par-4: 前項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-3 - art-57-3/par-4: 前条第一項 → 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-57-3/par-5: 第二項 → 消費税法 第五十七条の三第二項 (Article 57-3, paragraph (2)), art-57-3/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-2 - art-57-3/par-5: 前項 → 消費税法 第五十七条の三第四項 (Article 57-3, paragraph (4)), art-57-3/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-3/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-4 - art-57-3/par-5: 前条第一項 → 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-57-3/par-6: この条 → 消費税法 第五十七条の三 (Article 57-3), art-57-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-3 · https://japanlaw.org/l/363AC0000000108/art-57-3 ## Cited by 8 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 第五十七条の三第六項（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-6 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-6 - 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 --- ## 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-20261013T073630-021, 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