# 消費税法 / Consumption Tax Act — 第六十二条 (Article 62) - 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: 第六十二条 (Article 62)（特定資産の譲渡等を行う事業者の義務） — address `art-62` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/art-62 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-62 - 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. --- ### 第六十二条（特定資産の譲渡等を行う事業者の義務） — Obligations of Business Operators Making Specified Transfers, etc. of Assets caption: machine translation, not official art-62 · https://japanlaw.org/ja/consumption-tax-act/art-62 · https://japanlaw.org/l/363AC0000000108/art-62 **第一項** 特定資産の譲渡等（国内において他の者が行う特定課税仕入れに該当するものに限る。）を行う事業者は、当該特定資産の譲渡等に際し、あらかじめ、当該特定課税仕入れを行う事業者が第五条第一項の規定により消費税を納める義務がある旨を表示しなければならない。 art-62/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-62/par-1 · https://japanlaw.org/l/363AC0000000108/art-62/par-1 A business operator that makes a specified transfer, etc. of assets (limited to one that constitutes a specified taxable purchase made by another person in Japan) must, in advance at the time of that specified transfer, etc. of assets, indicate that the business operator that makes that specified taxable purchase is liable to pay consumption tax under the provisions of Article 5, paragraph (1). machine translation, not official --- ## Cites - art-62/par-1: 第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-5/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第四十七条第一項（特定資産の譲渡等を行う事業者の義務に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-4271-9/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-47/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-20261013T073630-023, 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