# 消費税法 / Consumption Tax Act — 第五十七条の四 (Article 57-4)

- 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: 第五十七条の四 (Article 57-4)（適格請求書発行事業者の義務） — address `art-57-4`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-57-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-57-4
- 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.

---

### 第五十七条の四（適格請求書発行事業者の義務） — Obligations of Qualified Invoice Issuers
<sup>caption: machine translation, not official</sup>
<sup>art-57-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-4 · https://japanlaw.org/l/363AC0000000108/art-57-4</sup>

**第一項**  適格請求書発行事業者は、国内において課税資産の譲渡等（第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条において同じ。）を行つた場合（第四条第五項の規定により資産の譲渡とみなされる場合、第十七条第一項又は第二項本文の規定により資産の譲渡等を行つたものとされる場合その他政令で定める場合を除く。）において、当該課税資産の譲渡等を受ける他の事業者（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。以下この条において同じ。）から次に掲げる事項を記載した請求書、納品書その他これらに類する書類（以下第五十七条の六までにおいて「適格請求書」という。）の交付を求められたときは、当該課税資産の譲渡等に係る適格請求書を当該他の事業者に交付しなければならない。ただし、当該適格請求書発行事業者が行う事業の性質上、適格請求書を交付することが困難な課税資産の譲渡等として政令で定めるものを行う場合は、この限りでない。
<sup>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</sup>
Where a qualified invoice issuer has conducted a taxable transfer, etc. of assets in Japan (excluding those exempted from consumption tax under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other Acts or treaties; the same applies hereinafter in this Article) (excluding the case deemed to be a transfer of assets under Article 4, paragraph (5), the case where a person is deemed to have conducted a transfer, etc. of assets under Article 17, paragraph (1) or the main clause of paragraph (2), and other cases specified by Cabinet Order), if another business operator that receives that taxable transfer, etc. of assets (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1); the same applies hereinafter in this Article) requests the delivery of an invoice, delivery slip or other similar document stating the following matters (hereinafter through Article 57-6 referred to as a "qualified invoice"), the qualified invoice issuer must deliver the qualified invoice for that taxable transfer, etc. of assets to that other business operator; provided, however, that this does not apply where the qualified invoice issuer conducts a taxable transfer, etc. of assets specified by Cabinet Order as one for which, owing to the nature of the business conducted by the qualified invoice issuer, it is difficult to deliver a qualified invoice:
<sup>machine translation, not official</sup>

  **一**  適格請求書発行事業者の氏名又は名称及び登録番号（第五十七条の二第四項の登録番号をいう。次項第一号及び第三項第一号において同じ。）
  <sup>art-57-4/par-1/item-1 · 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</sup>
  the name of the qualified invoice issuer and its registration number (meaning the registration number prescribed in Article 57-2, paragraph (4); the same applies in item (i) of the following paragraph and item (i) of paragraph (3));
  <sup>machine translation, not official</sup>

  **二**  課税資産の譲渡等を行つた年月日（課税期間の範囲内で一定の期間内に行つた課税資産の譲渡等につきまとめて当該書類を作成する場合には、当該一定の期間）
  <sup>art-57-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-2</sup>
  the date on which the taxable transfer, etc. of assets was conducted (where the document is prepared collectively for taxable transfers, etc. of assets conducted within a certain period within the scope of a taxable period, that certain period);
  <sup>machine translation, not official</sup>

  **三**  課税資産の譲渡等に係る資産又は役務の内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
  <sup>art-57-4/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-3</sup>
  the particulars of the assets or services relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
  <sup>machine translation, not official</sup>

  **四**  課税資産の譲渡等に係る税抜価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含まないものとする。次項第四号及び第三項第四号において同じ。）又は税込価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含むものとする。次項第四号及び第三項第四号において同じ。）を税率の異なるごとに区分して合計した金額及び適用税率（第二十九条第一号又は第二号に規定する税率に七十八分の百を乗じて得た率をいう。次項第五号及び第三項第五号において同じ。）
  <sup>art-57-4/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-4</sup>
  the total amount, classified by each different tax rate, of the tax-exclusive price (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and not including the amount of consumption tax to be imposed on the taxable transfer, etc. of assets or an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies in item (iv) of the following paragraph and item (iv) of paragraph (3)) or the tax-inclusive price (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and including the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies in item (iv) of the following paragraph and item (iv) of paragraph (3)) relating to the taxable transfer, etc. of assets, and the applicable tax rate (meaning the rate obtained by multiplying the tax rate prescribed in Article 29, item (i) or (ii) by 100/78; the same applies in item (v) of the following paragraph and item (v) of paragraph (3));
  <sup>machine translation, not official</sup>

  **五**  消費税額等（課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額の合計額として前号に掲げる税率の異なるごとに区分して合計した金額ごとに政令で定める方法により計算した金額をいう。）
  <sup>art-57-4/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-5</sup>
  the amount of consumption tax, etc. (meaning the amount calculated by the method specified by Cabinet Order, for each of the amounts totalled by each different tax rate as set forth in the preceding item, as the sum of the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and an amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base);
  <sup>machine translation, not official</sup>

  **六**  書類の交付を受ける事業者の氏名又は名称
  <sup>art-57-4/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-6 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-6</sup>
  the name of the business operator that receives the delivery of the document.
  <sup>machine translation, not official</sup>

**第二項**  前項本文の規定の適用を受ける場合において、同項の適格請求書発行事業者が国内において行つた課税資産の譲渡等が小売業その他の政令で定める事業に係るものであるときは、適格請求書に代えて、次に掲げる事項を記載した請求書、納品書その他これらに類する書類（以下第五十七条の六までにおいて「適格簡易請求書」という。）を交付することができる。
<sup>art-57-4/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2</sup>
Where the provisions of the main clause of the preceding paragraph apply, if the taxable transfer, etc. of assets conducted in Japan by the qualified invoice issuer referred to in that paragraph relates to retail or any other business specified by Cabinet Order, the qualified invoice issuer may deliver, in place of a qualified invoice, an invoice, delivery slip or other similar document stating the following matters (hereinafter through Article 57-6 referred to as a "qualified simplified invoice"):
<sup>machine translation, not official</sup>

  **一**  適格請求書発行事業者の氏名又は名称及び登録番号
  <sup>art-57-4/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-1</sup>
  the name of the qualified invoice issuer and its registration number;
  <sup>machine translation, not official</sup>

  **二**  課税資産の譲渡等を行つた年月日
  <sup>art-57-4/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-2</sup>
  the date on which the taxable transfer, etc. of assets was conducted;
  <sup>machine translation, not official</sup>

  **三**  課税資産の譲渡等に係る資産又は役務の内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
  <sup>art-57-4/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-3</sup>
  the particulars of the assets or services relating to the taxable transfer, etc. of assets (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
  <sup>machine translation, not official</sup>

  **四**  課税資産の譲渡等に係る税抜価額又は税込価額を税率の異なるごとに区分して合計した金額
  <sup>art-57-4/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-4</sup>
  the total amount, classified by each different tax rate, of the tax-exclusive price or the tax-inclusive price relating to the taxable transfer, etc. of assets;
  <sup>machine translation, not official</sup>

  **五**  消費税額等（前項第五号の規定に準じて計算した金額をいう。）又は適用税率
  <sup>art-57-4/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-5</sup>
  the amount of consumption tax, etc. (meaning the amount calculated in accordance with the provisions of item (v) of the preceding paragraph) or the applicable tax rate.
  <sup>machine translation, not official</sup>

**第三項**  売上げに係る対価の返還等（第三十八条第一項に規定する売上げに係る対価の返還等をいう。以下この項において同じ。）を行う適格請求書発行事業者は、当該売上げに係る対価の返還等を受ける他の事業者に対して、次に掲げる事項を記載した請求書、納品書その他これらに類する書類（以下この条において「適格返還請求書」という。）を交付しなければならない。ただし、当該適格請求書発行事業者が行う事業の性質上当該売上げに係る対価の返還等に際し適格返還請求書を交付することが困難な課税資産の譲渡等を行う場合、当該売上げに係る対価の返還等の金額が少額である場合その他の政令で定める場合は、この限りでない。
<sup>art-57-4/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3</sup>
A qualified invoice issuer that makes a refund, etc. of consideration for sales (meaning a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1); the same applies hereinafter in this paragraph) must deliver to the other business operator that receives that refund, etc. of consideration for sales an invoice, delivery slip or other similar document stating the following matters (hereinafter in this Article referred to as a "qualified return invoice"); provided, however, that this does not apply where the qualified invoice issuer conducts a taxable transfer, etc. of assets for which, owing to the nature of the business conducted by the qualified invoice issuer, it is difficult to deliver a qualified return invoice upon that refund, etc. of consideration for sales, where the amount of that refund, etc. of consideration for sales is small, or in any other case specified by Cabinet Order:
<sup>machine translation, not official</sup>

  **一**  適格請求書発行事業者の氏名又は名称及び登録番号
  <sup>art-57-4/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-1</sup>
  the name of the qualified invoice issuer and its registration number;
  <sup>machine translation, not official</sup>

  **二**  売上げに係る対価の返還等を行う年月日及び当該売上げに係る対価の返還等に係る課税資産の譲渡等を行つた年月日
  <sup>art-57-4/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-2</sup>
  the date on which the refund, etc. of consideration for sales is made and the date on which the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales was conducted;
  <sup>machine translation, not official</sup>

  **三**  売上げに係る対価の返還等に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等に係る課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）
  <sup>art-57-4/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-3</sup>
  the particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a taxable transfer, etc. of assets subject to the reduced rate, the particulars of the assets and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate);
  <sup>machine translation, not official</sup>

  **四**  売上げに係る対価の返還等に係る税抜価額又は税込価額を税率の異なるごとに区分して合計した金額
  <sup>art-57-4/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-4</sup>
  the total amount, classified by each different tax rate, of the tax-exclusive price or the tax-inclusive price relating to the refund, etc. of consideration for sales;
  <sup>machine translation, not official</sup>

  **五**  売上げに係る対価の返還等の金額に係る消費税額等（第一項第五号の規定に準じて計算した金額をいう。）又は適用税率
  <sup>art-57-4/par-3/item-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-5</sup>
  the amount of consumption tax, etc. relating to the amount of the refund, etc. of consideration for sales (meaning the amount calculated in accordance with the provisions of paragraph (1), item (v)) or the applicable tax rate.
  <sup>machine translation, not official</sup>

**第四項**  適格請求書、適格簡易請求書又は適格返還請求書を交付した適格請求書発行事業者は、これらの書類の記載事項に誤りがあつた場合には、これらの書類を交付した他の事業者に対して、修正した適格請求書、適格簡易請求書又は適格返還請求書を交付しなければならない。
<sup>art-57-4/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-4</sup>
A qualified invoice issuer that has delivered a qualified invoice, qualified simplified invoice or qualified return invoice must, where there is an error in the matters stated in those documents, deliver a corrected qualified invoice, qualified simplified invoice or qualified return invoice to the other business operator to which it delivered those documents.
<sup>machine translation, not official</sup>

**第五項**  適格請求書発行事業者は、適格請求書、適格簡易請求書又は適格返還請求書の交付に代えて、これらの書類に記載すべき事項に係る電磁的記録（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第二条第三号（定義）に規定する電磁的記録をいう。以下第五十七条の六までにおいて同じ。）を提供することができる。この場合において、当該電磁的記録として提供した事項に誤りがあつた場合には、前項の規定を準用する。
<sup>art-57-4/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-5</sup>
A qualified invoice issuer may, in place of delivering a qualified invoice, qualified simplified invoice or qualified return invoice, provide electronic or magnetic records relating to the matters to be stated in those documents (meaning 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; the same applies hereinafter through Article 57-6). In this case, where there is an error in the matters provided as those electronic or magnetic records, the provisions of the preceding paragraph apply mutatis mutandis.
<sup>machine translation, not official</sup>

**第六項**  適格請求書、適格簡易請求書若しくは適格返還請求書を交付し、又はこれらの書類に記載すべき事項に係る電磁的記録を提供した適格請求書発行事業者は、政令で定めるところにより、これらの書類の写し又は当該電磁的記録を保存しなければならない。この場合において、当該電磁的記録の保存については、財務省令で定める方法によるものとする。
<sup>art-57-4/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-6</sup>
A qualified invoice issuer that has delivered a qualified invoice, qualified simplified invoice or qualified return invoice, or has provided electronic or magnetic records relating to the matters to be stated in those documents, must retain copies of those documents or those electronic or magnetic records, as provided by Cabinet Order. In this case, the retention of those electronic or magnetic records is to be by the method specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第七項**  適格請求書、適格簡易請求書及び適格返還請求書の記載事項その他前各項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-57-4/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-7 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-7</sup>
The matters to be stated in qualified invoices, qualified simplified invoices and qualified return invoices, and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-57-4/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- art-57-4/par-1: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- art-57-4/par-1: この条 → 消費税法 第五十七条の四 (Article 57-4), art-57-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4 · https://japanlaw.org/l/363AC0000000108/art-57-4
- art-57-4/par-1: 第四条第五項 → 消費税法 第四条第五項 (Article 4, paragraph (5)), art-4/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-4/par-5
- art-57-4/par-1: 第十七条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1
- art-57-4/par-1: 第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2
- art-57-4/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-57-4/par-1: 第五十七条の六 → 消費税法 第五十七条の六 (Article 57-6), art-57-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-6 · https://japanlaw.org/l/363AC0000000108/art-57-6
- art-57-4/par-1/item-1: 第五十七条の二第四項 → 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-57-4/par-1/item-1: 次項第一号 → 消費税法 第五十七条の四第二項第一号 (Article 57-4, paragraph (2), item (i)), art-57-4/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-1
- art-57-4/par-1/item-1: 第三項第一号 → 消費税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-1
- art-57-4/par-1/item-4: 次項第四号 → 消費税法 第五十七条の四第二項第四号 (Article 57-4, paragraph (2), item (iv)), art-57-4/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-4
- art-57-4/par-1/item-4: 第三項第四号 → 消費税法 第五十七条の四第三項第四号 (Article 57-4, paragraph (3), item (iv)), art-57-4/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-4
- art-57-4/par-1/item-4: 第二十九条第一号 → 消費税法 第二十九条第一項第一号 (Article 29, paragraph (1), item (i)), art-29/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-29/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-29/par-1/item-1
- art-57-4/par-1/item-4: 第二号 → 消費税法 第二十九条第一項第二号 (Article 29, paragraph (1), item (ii)), art-29/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-29/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-29/par-1/item-2
- art-57-4/par-1/item-4: 次項第五号 → 消費税法 第五十七条の四第二項第五号 (Article 57-4, paragraph (2), item (v)), art-57-4/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-5
- art-57-4/par-1/item-4: 第三項第五号 → 消費税法 第五十七条の四第三項第五号 (Article 57-4, paragraph (3), item (v)), art-57-4/par-3/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-5
- art-57-4/par-1/item-5: 前号 → 消費税法 第五十七条の四第一項第四号 (Article 57-4, paragraph (1), item (iv)), art-57-4/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-4
- art-57-4/par-2: 前項 → 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-57-4/par-2: 第五十七条の六 → 消費税法 第五十七条の六 (Article 57-6), art-57-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-6 · https://japanlaw.org/l/363AC0000000108/art-57-6
- art-57-4/par-2/item-5: 前項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-5
- art-57-4/par-3: 第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1
- art-57-4/par-3: この項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3
- art-57-4/par-3: この条 → 消費税法 第五十七条の四 (Article 57-4), art-57-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4 · https://japanlaw.org/l/363AC0000000108/art-57-4
- art-57-4/par-3/item-5: 第一項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-5
- art-57-4/par-5: 第五十七条の六 → 消費税法 第五十七条の六 (Article 57-6), art-57-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-6 · https://japanlaw.org/l/363AC0000000108/art-57-6
- art-57-4/par-5: 前項 → 消費税法 第五十七条の四第四項 (Article 57-4, paragraph (4)), art-57-4/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-4
- art-57-4/par-7: 前各項 → 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-57-4/par-7: 前各項 → 消費税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2
- art-57-4/par-7: 前各項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3
- art-57-4/par-7: 前各項 → 消費税法 第五十七条の四第四項 (Article 57-4, paragraph (4)), art-57-4/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-4
- art-57-4/par-7: 前各項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-5
- art-57-4/par-7: 前各項 → 消費税法 第五十七条の四第六項 (Article 57-4, paragraph (6)), art-57-4/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-6

## Cited by

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

- 消費税法 第三十条第一項（仕入れに係る消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- 消費税法 第三十条第九項第二号（仕入れに係る消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-2
- 消費税法 第三十条第九項第三号（仕入れに係る消費税額の控除） — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-3 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-3
- 消費税法 第四十三条第三項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act/art-43/par-3 · https://japanlaw.org/l/363AC0000000108/art-43/par-3
- 消費税法 第四十五条第五項（課税資産の譲渡等及び特定課税仕入れについての確定申告） — https://japanlaw.org/ja/consumption-tax-act/art-45/par-5 · https://japanlaw.org/l/363AC0000000108/art-45/par-5
- 消費税法 第五十七条の二第一項（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-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- 消費税法 第五十七条の四第一項（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 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- 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 第五十七条の四第一項第四号（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-4 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-4
- 消費税法 第五十七条の四第一項第五号（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-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1/item-5
- 消費税法 第五十七条の四第二項（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2
- 消費税法 第五十七条の四第二項第五号（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2/item-5
- 消費税法 第五十七条の四第三項（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3
- 消費税法 第五十七条の四第三項第五号（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3/item-5
- 消費税法 第五十七条の四第五項（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-5
- 消費税法 第五十七条の四第七項（適格請求書発行事業者の義務） — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-7 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-7
- 消費税法 第五十七条の六第一項（任意組合等の組合員による適格請求書等の交付の禁止） — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1
- 消費税法 第五十七条の六第三項（任意組合等の組合員による適格請求書等の交付の禁止） — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-3
- 消費税法 附則第四十五条第三項（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-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-3
- 消費税法 附則第五十条第一項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-1
- 消費税法 附則第五十条第二項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2
- 消費税法 附則第五十条第三項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-3
- 消費税法 附則第五十条第四項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-4
- 消費税法 附則第五十条第五項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-5
- 消費税法 附則第五十条第六項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4281-15/art-50/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-6
- 消費税法 附則第二十条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5051-3/art-20/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5051-3/art-20/par-2

---

## 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-022, 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