# 消費税法 / Consumption Tax Act — 第五章 (Chapter 5)

- 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: 第五章 (Chapter 5) — address `ch-5`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/ch-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/ch-5
- 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.

---

## 第五章　雑則 — Chapter V Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-5 · https://japanlaw.org/ja/consumption-tax-act/ch-5 · https://japanlaw.org/l/363AC0000000108/ch-5</sup>

### 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>

### 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>

### 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
<sup>caption: machine translation, not official</sup>
<sup>art-57-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-3 · https://japanlaw.org/l/363AC0000000108/art-57-3</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

### 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>

### 第五十七条の五（適格請求書類似書類等の交付の禁止） — Prohibition of Delivery of Documents Similar to Qualified Invoices, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-57-5 · https://japanlaw.org/ja/consumption-tax-act/art-57-5 · https://japanlaw.org/l/363AC0000000108/art-57-5</sup>

**第一項**  適格請求書発行事業者以外の者は第一号に掲げる書類及び第三号に掲げる電磁的記録（第一号に掲げる書類の記載事項に係るものに限る。）を、適格請求書発行事業者は第二号に掲げる書類及び第三号に掲げる電磁的記録（第二号に掲げる書類の記載事項に係るものに限る。）を、それぞれ他の者に対して交付し、又は提供してはならない。
<sup>art-57-5/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1</sup>
A person other than a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (i) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (i)), and a qualified invoice issuer must not deliver or provide to another person the documents set forth in item (ii) and the electronic or magnetic records set forth in item (iii) (limited to those relating to the matters stated in the documents set forth in item (ii)).
<sup>machine translation, not official</sup>

  **一**  適格請求書発行事業者が作成した適格請求書又は適格簡易請求書であると誤認されるおそれのある表示をした書類
  <sup>art-57-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-1</sup>
  documents bearing an indication that is likely to be mistaken for a qualified invoice or qualified simplified invoice prepared by a qualified invoice issuer;
  <sup>machine translation, not official</sup>

  **二**  偽りの記載をした適格請求書又は適格簡易請求書
  <sup>art-57-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-2</sup>
  a qualified invoice or qualified simplified invoice containing a false statement;
  <sup>machine translation, not official</sup>

  **三**  第一号に掲げる書類の記載事項又は前号に掲げる書類の記載事項に係る電磁的記録
  <sup>art-57-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-3</sup>
  electronic or magnetic records relating to the matters stated in the documents set forth in item (i) or in the documents set forth in the preceding item.
  <sup>machine translation, not official</sup>

### 第五十七条の六（任意組合等の組合員による適格請求書等の交付の禁止） — Prohibition of Delivery of Qualified Invoices, etc. by Partners of Voluntary Partnerships, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-57-6 · https://japanlaw.org/ja/consumption-tax-act/art-57-6 · https://japanlaw.org/l/363AC0000000108/art-57-6</sup>

**第一項**  民法（明治二十九年法律第八十九号）第六百六十七条第一項（組合契約）に規定する組合契約によつて成立する組合、投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項（定義）に規定する投資事業有限責任組合若しくは有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条（定義）に規定する有限責任事業組合又は外国の法令に基づいて設立された団体であつてこれらの組合に類似するもの（以下この条において「任意組合等」という。）の組合員である適格請求書発行事業者は、第五十七条の四第一項本文、第二項又は第五項の規定にかかわらず、当該任意組合等の事業として国内において行つた課税資産の譲渡等につき適格請求書若しくは適格簡易請求書を交付し、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てはならない。ただし、当該任意組合等の組合員の全てが適格請求書発行事業者である場合において、その旨を記載した届出書を当該任意組合等の業務を執行する政令で定める者（次項において「業務執行組合員」という。）が、政令で定めるところにより、当該業務執行組合員の納税地を所轄する税務署長に提出したときは、当該提出があつた日以後に行う当該課税資産の譲渡等については、この限りでない。
<sup>art-57-6/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1</sup>
A qualified invoice issuer that is a partner of a partnership formed by a partnership contract prescribed in Article 667, paragraph (1) (Partnership Contracts) of the Civil Code (Act No. 89 of 1896), an investment limited partnership prescribed in Article 2, paragraph (2) (Definitions) of the Limited Partnership Act for Investment (Act No. 90 of 1998), a limited liability partnership prescribed in Article 2 (Definitions) of the Limited Liability Partnership Act (Act No. 40 of 2005), or an organization established under the laws and regulations of a foreign country that is similar to any of these partnerships (hereinafter in this Article referred to as a "voluntary partnership, etc.") must not, notwithstanding the provisions of the main clause of Article 57-4, paragraph (1), or paragraph (2) or (5) of that Article, deliver a qualified invoice or qualified simplified invoice, or provide electronic or magnetic records relating to the matters to be stated in those documents, for a taxable transfer, etc. of assets conducted in Japan as the business of that voluntary partnership, etc.; provided, however, that where all of the partners of that voluntary partnership, etc. are qualified invoice issuers and the person specified by Cabinet Order who executes the business of that voluntary partnership, etc. (referred to as the "executive partner" in the following paragraph) has submitted, as provided by Cabinet Order, a written notification to that effect to the district director having jurisdiction over the place for tax payment of that executive partner, this does not apply to taxable transfers, etc. of assets conducted on or after the day on which that submission was made.
<sup>machine translation, not official</sup>

**第二項**  前項ただし書の規定による届出書を提出した任意組合等が次に掲げる場合に該当することとなつたときは、当該該当することとなつた日以後に行う課税資産の譲渡等については、同項ただし書の規定は、適用しない。この場合において、当該任意組合等の業務執行組合員は、当該該当することとなつた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-57-6/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2</sup>
Where a voluntary partnership, etc. that has submitted a written notification under the proviso to the preceding paragraph comes to fall under any of the following cases, the proviso to that paragraph does not apply to taxable transfers, etc. of assets conducted on or after the day on which it came to fall under that case. In this case, the executive partner of that voluntary partnership, etc. must promptly submit a written notification stating that it has come to fall under that case to the district director having jurisdiction over the executive partner's place for tax payment:
<sup>machine translation, not official</sup>

  **一**  適格請求書発行事業者以外の事業者を新たに組合員として加入させた場合
  <sup>art-57-6/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2/item-1</sup>
  where a business operator that is not a qualified invoice issuer is newly admitted as a partner;
  <sup>machine translation, not official</sup>

  **二**  当該任意組合等の組合員のいずれかが適格請求書発行事業者でなくなつた場合
  <sup>art-57-6/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2/item-2</sup>
  where any of the partners of that voluntary partnership, etc. ceases to be a qualified invoice issuer.
  <sup>machine translation, not official</sup>

**第三項**  前二項に定めるもののほか、任意組合等に係る第五十七条の四の規定の適用に関し必要な事項は、政令で定める。
<sup>art-57-6/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-3</sup>
Beyond what is prescribed in the preceding two paragraphs, necessary matters concerning the application of the provisions of Article 57-4 to voluntary partnerships, etc. are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第五十八条（帳簿の備付け等） — Keeping of Accounts
<sup>caption: machine translation, not official</sup>
<sup>art-58 · https://japanlaw.org/ja/consumption-tax-act/art-58 · https://japanlaw.org/l/363AC0000000108/art-58</sup>

**第一項**  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。）又は特例申告者は、政令で定めるところにより、帳簿を備え付けてこれにその行つた資産の譲渡等又は課税仕入れ若しくは課税貨物（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。第六十条において同じ。）の保税地域からの引取りに関する事項を記録し、かつ、当該帳簿を保存しなければならない。
<sup>art-58/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-58/par-1 · https://japanlaw.org/l/363AC0000000108/art-58/par-1</sup>
A business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) or a special filer is to, as provided by Cabinet Order, keep books, record in them the matters concerning the transfers, etc. of assets, taxable purchases, or taking out of taxable goods (excluding those for which consumption tax is exempted under the provisions of other laws or treaties; the same applies in Article 60) from a bonded area that it has carried out, and retain those books.
<sup>machine translation, not official</sup>

### 第五十九条（申告義務等の承継） — Succession to Obligation to File Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/ja/consumption-tax-act/art-59 · https://japanlaw.org/l/363AC0000000108/art-59</sup>

**第一項**  相続があつた場合には相続人は被相続人の次に掲げる義務を、法人が合併した場合には合併法人は被合併法人の次に掲げる義務を、それぞれ承継する。
<sup>art-59/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-59/par-1 · https://japanlaw.org/l/363AC0000000108/art-59/par-1</sup>
In the case of inheritance, the heir succeeds to the following obligations of the decedent, and in the case where a corporation merges, the merging corporation succeeds to the following obligations of the merged corporation, respectively.
<sup>machine translation, not official</sup>

  **一**  第四十二条第一項、第四項若しくは第六項、第四十五条第一項又は第四十七条第一項（同条第三項の場合に限る。）の規定による申告の義務
  <sup>art-59/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-59/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-59/par-1/item-1</sup>
  the obligation to file a return under the provisions of Article 42, paragraph (1), (4) or (6), Article 45, paragraph (1), or Article 47, paragraph (1) (limited to the case of paragraph (3) of that Article);
  <sup>machine translation, not official</sup>

  **二**  前条の規定による記録及び帳簿の保存の義務
  <sup>art-59/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-59/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-59/par-1/item-2</sup>
  the obligation to make records and retain books under the provisions of the preceding Article.
  <sup>machine translation, not official</sup>

### 第五十九条の二（電磁的記録に記録された事項に関する重加算税の特例） — Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
<sup>caption: machine translation, not official</sup>
<sup>art-59-2 · https://japanlaw.org/ja/consumption-tax-act/art-59-2 · https://japanlaw.org/l/363AC0000000108/art-59-2</sup>

**第一項**  事業者により保存されている電磁的記録（第八条第二項に規定する電磁的記録その他の政令で定めるものをいう。以下この項において同じ。）に記録された事項に関し消費税につき国税通則法第十八条第二項（期限後申告）に規定する期限後申告書若しくは同法第十九条第三項（修正申告）に規定する修正申告書の提出、同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正又は同法第二十五条（決定）の規定による決定（以下この項において「期限後申告等」という。）があつた場合において、同法第六十八条第一項又は第二項（重加算税）の規定に該当するときは、同条第一項及び第二項の重加算税の額は、これらの規定にかかわらず、これらの規定により計算した金額に、これらの規定に規定する基礎となるべき税額（その税額の計算の基礎となるべき事実で当該期限後申告等の基因となる当該電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額に限る。）に百分の十の割合を乗じて計算した金額を加算した金額とする。
<sup>art-59-2/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-59-2/par-1</sup>
In the case where, with respect to matters recorded in an electronic or magnetic record retained by a business operator (meaning the electronic or magnetic record prescribed in Article 8, paragraph (2) and other records specified by Cabinet Order; the same applies hereinafter in this paragraph), a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes or an amended return prescribed in Article 19, paragraph (3) (Amended Return) of that Act is filed for consumption tax, a reassessment is made under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act, or a determination is made under the provisions of Article 25 (Determination) of that Act (hereinafter in this paragraph referred to as "return filed after the due date, etc."), and the case falls under Article 68, paragraph (1) or (2) (Heavy Penalty Tax) of that Act, the amount of heavy penalty tax under paragraphs (1) and (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax that is to be the basis prescribed in those provisions (if there are facts that are to be the basis for calculating that tax other than the facts relating to matters recorded in that electronic or magnetic record that give rise to that return filed after the due date, etc. (limited to those concerning facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), limited to the amount calculated, as provided by Cabinet Order, as the amount of tax based on the facts relating to matters recorded in an electronic or magnetic record) by 10 percent.
<sup>machine translation, not official</sup>

**第二項**  前項の規定の適用に関し必要な事項は、政令で定める。
<sup>art-59-2/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-59-2/par-2</sup>
Cabinet Order provides for the necessary particulars concerning the application of the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

### 第六十条（国、地方公共団体等に対する特例） — Special Provisions for the National Government, Local Governments, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-60 · https://japanlaw.org/ja/consumption-tax-act/art-60 · https://japanlaw.org/l/363AC0000000108/art-60</sup>

**第一項**  国若しくは地方公共団体が一般会計に係る業務として行う事業又は国若しくは地方公共団体が特別会計を設けて行う事業については、当該一般会計又は特別会計ごとに一の法人が行う事業とみなして、この法律の規定を適用する。ただし、国又は地方公共団体が特別会計を設けて行う事業のうち政令で定める特別会計を設けて行う事業については、一般会計に係る業務として行う事業とみなす。
<sup>art-60/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-60/par-1 · https://japanlaw.org/l/363AC0000000108/art-60/par-1</sup>
A business conducted by the national government or a local government as operations relating to the general account, or a business conducted by the national government or a local government by establishing a special account, is deemed to be a business conducted by a single corporation for each such general account or special account, and the provisions of this Act apply accordingly; provided, however, that among the businesses conducted by the national government or a local government by establishing special accounts, a business conducted by establishing a special account specified by Cabinet Order is deemed to be a business conducted as operations relating to the general account.
<sup>machine translation, not official</sup>

**第二項**  国又は地方公共団体が行つた資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りは、政令で定めるところにより、その資産の譲渡等の対価を収納すべき会計年度並びにその課税仕入れ及び課税貨物の保税地域からの引取りの費用の支払をすべき会計年度の末日に行われたものとすることができる。
<sup>art-60/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-60/par-2 · https://japanlaw.org/l/363AC0000000108/art-60/par-2</sup>
Transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area conducted by the national government or a local government may, as provided by Cabinet Order, be treated as having been conducted on the last day of the fiscal year in which the consideration for the transfer, etc. of assets is to be received and of the fiscal year in which the costs of the taxable purchase and of the taking out of taxable goods from a bonded area are to be paid.
<sup>machine translation, not official</sup>

**第三項**  別表第三に掲げる法人のうち国又は地方公共団体に準ずる法人として政令で定めるものの資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りを行つた時期については、前項の規定に準じて、政令で定める。
<sup>art-60/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-60/par-3 · https://japanlaw.org/l/363AC0000000108/art-60/par-3</sup>
With respect to the time at which a corporation listed in Appended Table 3 that is specified by Cabinet Order as a corporation equivalent to the national government or a local government conducted transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area, it is specified by Cabinet Order in accordance with the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

**第四項**  国若しくは地方公共団体（特別会計を設けて事業を行う場合に限る。）、別表第三に掲げる法人、第十四条第一項ただし書に規定する公益信託に係る第十五条第三項に規定する受託事業者（第八項において「公益信託受託事業者」という。）又は人格のない社団等（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。）が課税仕入れを行い、又は課税貨物を保税地域から引き取る場合において、当該課税仕入れの日又は課税貨物の保税地域からの引取りの日（当該課税貨物につき特例申告書を提出した場合には、当該特例申告書を提出した日又は特例申告に関する決定の通知を受けた日）の属する課税期間において資産の譲渡等の対価以外の収入（政令で定める収入を除く。以下この項において「特定収入」という。）があり、かつ、当該特定収入の合計額が当該課税期間における資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）の合計額に当該特定収入の合計額を加算した金額に比し僅少でない場合として政令で定める場合に該当するときは、第三十七条の規定の適用を受ける場合を除き、当該課税期間の第四十五条第一項第二号に掲げる消費税額（次項及び第六項において「課税標準額に対する消費税額」という。）から控除することができる課税仕入れ等の税額（第三十条第二項に規定する課税仕入れ等の税額をいう。以下この項及び次項において同じ。）の合計額は、第三十条から第三十六条までの規定にかかわらず、これらの規定により計算した場合における当該課税仕入れ等の税額の合計額から特定収入に係る課税仕入れ等の税額として政令で定めるところにより計算した金額を控除した残額に相当する金額とする。この場合において、当該金額は、当該課税期間における第三十二条第一項第一号に規定する仕入れに係る消費税額とみなす。
<sup>art-60/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4</sup>
In the case where the national government or a local government (limited to the case where it conducts a business by establishing a special account), a corporation listed in Appended Table 3, the trustee business operator prescribed in Article 15, paragraph (3) with respect to a public interest trust prescribed in the proviso to Article 14, paragraph (1) (referred to as a "public interest trust trustee" in paragraph (8)), or an association or foundation without legal personality (excluding one whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)) makes a taxable purchase or takes taxable goods out of a bonded area, and in the taxable period that includes the day of the taxable purchase or the day of the taking out of the taxable goods from a bonded area (if a special return has been submitted for those taxable goods, the day on which that special return was submitted or the day on which notice of the determination on a special return was received) there is income other than consideration for transfers, etc. of assets (excluding income specified by Cabinet Order; hereinafter in this paragraph referred to as "specified income"), and the case falls under a case specified by Cabinet Order as one where the total amount of that specified income is not insignificant compared with the amount obtained by adding the total amount of that specified income to the total amount of the amounts of consideration for transfers, etc. of assets in that taxable period (meaning the amount of consideration prescribed in Article 28, paragraph (1)), then, except where Article 37 applies, the total amount of the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2); the same applies hereinafter in this paragraph and the following paragraph) that may be deducted from the amount of consumption tax set out in Article 45, paragraph (1), item (ii) for that taxable period (referred to as "consumption tax on the tax base amount" in the following paragraph and paragraph (6)) is, notwithstanding the provisions of Articles 30 to 36, the amount equivalent to the remainder obtained by deducting, from the total amount of that amount of tax on taxable purchases, etc. as calculated under those provisions, the amount calculated, as provided by Cabinet Order, as the amount of tax on taxable purchases, etc. relating to specified income. In this case, that amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) for that taxable period.
<sup>machine translation, not official</sup>

**第五項**  前項の場合において、同項に規定する課税仕入れ等の税額から同項に規定する政令で定めるところにより計算した金額を控除して控除しきれない金額があるときは、当該控除しきれない金額を課税資産の譲渡等に係る消費税額とみなして同項の課税期間の課税標準額に対する消費税額に加算する。
<sup>art-60/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-60/par-5 · https://japanlaw.org/l/363AC0000000108/art-60/par-5</sup>
In the case referred to in the preceding paragraph, if there is an amount that cannot be fully deducted when the amount calculated as provided by the Cabinet Order prescribed in that paragraph is deducted from the amount of tax on taxable purchases, etc. prescribed in that paragraph, that amount that cannot be fully deducted is deemed to be consumption tax relating to taxable transfers, etc. of assets and is added to the consumption tax on the tax base amount for the taxable period referred to in that paragraph.
<sup>machine translation, not official</sup>

**第六項**  第一項の規定により一の法人が行う事業とみなされる国又は地方公共団体の一般会計に係る業務として行う事業については、第三十条から第三十九条までの規定によりその課税期間の課税標準額に対する消費税額から控除することができる消費税額の合計額は、これらの規定にかかわらず、当該課税標準額に対する消費税額と同額とみなす。
<sup>art-60/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-60/par-6 · https://japanlaw.org/l/363AC0000000108/art-60/par-6</sup>
With respect to a business conducted as operations relating to the general account of the national government or a local government that is deemed under paragraph (1) to be a business conducted by a single corporation, the total amount of consumption tax that may be deducted from the consumption tax on the tax base amount for the taxable period under the provisions of Articles 30 to 39 is, notwithstanding those provisions, deemed to be the same as that consumption tax on the tax base amount.
<sup>machine translation, not official</sup>

**第七項**  国又は地方公共団体が一般会計に係る業務として事業を行う場合には、第九条、第四十二条、第四十五条、第五十七条及び第五十八条の規定は、適用しない。
<sup>art-60/par-7 · https://japanlaw.org/ja/consumption-tax-act/art-60/par-7 · https://japanlaw.org/l/363AC0000000108/art-60/par-7</sup>
Where the national government or a local government conducts a business as operations relating to the general account, the provisions of Articles 9, 42, 45, 57 and 58 do not apply.
<sup>machine translation, not official</sup>

**第八項**  前各項に定めるもののほか、国若しくは地方公共団体（特別会計を設けて行う事業に限る。）又は別表第三に掲げる法人のうち政令で定めるものの第四十二条第一項、第四項若しくは第六項又は第四十五条第一項の規定による申告書の提出期限の特例、その他国若しくは地方公共団体、別表第三に掲げる法人、公益信託受託事業者又は人格のない社団等に対するこの法律の適用に関し必要な事項は、政令で定める。
<sup>art-60/par-8 · https://japanlaw.org/ja/consumption-tax-act/art-60/par-8 · https://japanlaw.org/l/363AC0000000108/art-60/par-8</sup>
In addition to what is provided for in the preceding paragraphs, special provisions on the deadline for filing a return under the provisions of Article 42, paragraph (1), (4) or (6) or Article 45, paragraph (1) of the national government or a local government (limited to a business conducted by establishing a special account) or of those specified by Cabinet Order among the corporations listed in Appended Table 3, and other particulars necessary for the application of this Act to the national government, a local government, a corporation listed in Appended Table 3, a public interest trust trustee or an association or foundation without legal personality, are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第六十一条（財務省令への委任） — Delegation to Ministry of Finance Order
<sup>caption: machine translation, not official</sup>
<sup>art-61 · https://japanlaw.org/ja/consumption-tax-act/art-61 · https://japanlaw.org/l/363AC0000000108/art-61</sup>

**第一項**  この法律に定めるもののほか、この法律の規定による許可若しくは承認に関する申請、担保の提供に関する手続又は書類の記載事項若しくは提出の手続その他この法律を実施するため必要な事項は、財務省令で定める。
<sup>art-61/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-61/par-1 · https://japanlaw.org/l/363AC0000000108/art-61/par-1</sup>
In addition to what is provided for in this Act, applications concerning permission or approval under the provisions of this Act, procedures concerning the provision of security, matters to be stated in documents, procedures for submitting them, and other particulars necessary for implementing this Act are specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

### 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
<sup>caption: machine translation, not official</sup>
<sup>art-62 · https://japanlaw.org/ja/consumption-tax-act/art-62 · https://japanlaw.org/l/363AC0000000108/art-62</sup>

**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。
<sup>art-62/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-62/par-1 · https://japanlaw.org/l/363AC0000000108/art-62/par-1</sup>
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).
<sup>machine translation, not official</sup>

### 第六十三条（価格の表示） — Display of Prices
<sup>caption: machine translation, not official</sup>
<sup>art-63 · https://japanlaw.org/ja/consumption-tax-act/art-63 · https://japanlaw.org/l/363AC0000000108/art-63</sup>

**第一項**  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、不特定かつ多数の者に課税資産の譲渡等（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。）を行う場合（専ら他の事業者に課税資産の譲渡等を行う場合を除く。）において、あらかじめ課税資産の譲渡等に係る資産又は役務の価格を表示するときは、当該資産又は役務に係る消費税額及び地方消費税額の合計額に相当する額を含めた価格を表示しなければならない。
<sup>art-63/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/art-63/par-1</sup>
When a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1)), in the case of making taxable transfers, etc. of assets (excluding those for which consumption tax is exempted under the provisions of Article 7, paragraph (1), Article 8, paragraph (1) or other laws or treaties; the same applies hereinafter in this Article) to unspecified and numerous persons (excluding the case of making them exclusively to other business operators), displays in advance the price of the assets or services relating to the taxable transfers, etc. of assets, it must display a price that includes an amount equivalent to the total of the amount of consumption tax and the amount of local consumption tax relating to those assets or services.
<sup>machine translation, not official</sup>

---

## 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
- 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
- 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
- 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
- art-57-5/par-1: 第一号 → 消費税法 第五十七条の五第一項第一号 (Article 57-5, paragraph (1), item (i)), art-57-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-1
- art-57-5/par-1: 第三号 → 消費税法 第五十七条の五第一項第三号 (Article 57-5, paragraph (1), item (iii)), art-57-5/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-3
- art-57-5/par-1: 第二号 → 消費税法 第五十七条の五第一項第二号 (Article 57-5, paragraph (1), item (ii)), art-57-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-2
- art-57-5/par-1/item-3: 第一号 → 消費税法 第五十七条の五第一項第一号 (Article 57-5, paragraph (1), item (i)), art-57-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-1
- art-57-5/par-1/item-3: 前号 → 消費税法 第五十七条の五第一項第二号 (Article 57-5, paragraph (1), item (ii)), art-57-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-5/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57-5/par-1/item-2
- art-57-6/par-1: 民法（明治二十九年法律第八十九号）第六百六十七条第一項 → 民法 第六百六十七条第一項 (Article 667, paragraph (1)), art-667/par-1 — https://japanlaw.org/ja/civil-code/art-667/par-1 · https://japanlaw.org/l/129AC0000000089/art-667/par-1
- art-57-6/par-1: 投資事業有限責任組合契約に関する法律（平成十年法律第九十号）第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-57-6/par-1: 有限責任事業組合契約に関する法律（平成十七年法律第四十号）第二条 → e-Gov law 417AC0000000040, 第二条 (Article 2), art-2 — not held in this collection
- art-57-6/par-1: この条 → 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-57-6/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-57-6/par-1: 第二項 → 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-57-6/par-1: 第五項 → 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-57-6/par-1: 次項 → 消費税法 第五十七条の六第二項 (Article 57-6, paragraph (2)), art-57-6/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2
- art-57-6/par-2: 前項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1
- art-57-6/par-3: 前二項 → 消費税法 第五十七条の六第一項 (Article 57-6, paragraph (1)), art-57-6/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-1
- art-57-6/par-3: 前二項 → 消費税法 第五十七条の六第二項 (Article 57-6, paragraph (2)), art-57-6/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-57-6/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-6/par-2
- art-57-6/par-3: 第五十七条の四 → 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-58/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-58/par-1: 第六十条 → 消費税法 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/consumption-tax-act/art-60 · https://japanlaw.org/l/363AC0000000108/art-60
- art-59/par-1/item-1: 第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- art-59/par-1/item-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- art-59/par-1/item-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- art-59/par-1/item-1: 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-59/par-1/item-1: 第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-59/par-1/item-1: 同条第三項 → 消費税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3
- art-59/par-1/item-2: 前条 → 消費税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/consumption-tax-act/art-58 · https://japanlaw.org/l/363AC0000000108/art-58
- art-59-2/par-1: 第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 · https://japanlaw.org/l/363AC0000000108/art-8/par-2
- art-59-2/par-1: この項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-59-2/par-1
- art-59-2/par-1: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- art-59-2/par-1: 同法第十九条第三項 → 国税通則法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-19/par-3 · https://japanlaw.org/l/337AC0000000066/art-19/par-3
- art-59-2/par-1: 同法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-59-2/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-59-2/par-1: 同法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 · https://japanlaw.org/l/337AC0000000066/art-25
- art-59-2/par-1: 同法第六十八条第一項 → 国税通則法 第六十八条第一項 (Article 68, paragraph (1)), art-68/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-1 · https://japanlaw.org/l/337AC0000000066/art-68/par-1
- art-59-2/par-1: 第二項 → 国税通則法 第六十八条第二項 (Article 68, paragraph (2)), art-68/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-68/par-2 · https://japanlaw.org/l/337AC0000000066/art-68/par-2
- art-59-2/par-2: 前項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-59-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-59-2/par-1
- art-60/par-3: 別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 · https://japanlaw.org/l/363AC0000000108/appdx-3
- art-60/par-3: 前項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-2 · https://japanlaw.org/l/363AC0000000108/art-60/par-2
- art-60/par-4: 別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 · https://japanlaw.org/l/363AC0000000108/appdx-3
- art-60/par-4: 第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/art-14/par-1
- art-60/par-4: 第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 · https://japanlaw.org/l/363AC0000000108/art-15/par-3
- art-60/par-4: 第八項 → 消費税法 第六十条第八項 (Article 60, paragraph (8)), art-60/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-8 · https://japanlaw.org/l/363AC0000000108/art-60/par-8
- art-60/par-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-60/par-4: この項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4
- art-60/par-4: 第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1
- art-60/par-4: 第三十七条 → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37
- art-60/par-4: 第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- art-60/par-4: 次項 → 消費税法 第六十条第五項 (Article 60, paragraph (5)), art-60/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-5 · https://japanlaw.org/l/363AC0000000108/art-60/par-5
- art-60/par-4: 第六項 → 消費税法 第六十条第六項 (Article 60, paragraph (6)), art-60/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-6 · https://japanlaw.org/l/363AC0000000108/art-60/par-6
- art-60/par-4: 第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- art-60/par-4: 第三十条から第三十六条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- art-60/par-4: 第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31
- art-60/par-4: 第三十条から第三十六条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- art-60/par-4: 第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33
- art-60/par-4: 第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34
- art-60/par-4: 第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- art-60/par-4: 第三十条から第三十六条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2
- art-60/par-4: 第三十条から第三十六条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- art-60/par-4: 第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- art-60/par-5: 前項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4
- art-60/par-6: 第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-1 · https://japanlaw.org/l/363AC0000000108/art-60/par-1
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/ja/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2 · https://japanlaw.org/l/363AC0000000108/art-37-2
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/consumption-tax-act/art-38 · https://japanlaw.org/l/363AC0000000108/art-38
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十八条の二 (Article 38-2), art-38-2 — https://japanlaw.org/ja/consumption-tax-act/art-38-2 · https://japanlaw.org/l/363AC0000000108/art-38-2
- art-60/par-6: 第三十条から第三十九条まで → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39
- art-60/par-7: 第九条 → 消費税法 第九条 (Article 9), art-9 — https://japanlaw.org/ja/consumption-tax-act/art-9 · https://japanlaw.org/l/363AC0000000108/art-9
- art-60/par-7: 第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/ja/consumption-tax-act/art-42 · https://japanlaw.org/l/363AC0000000108/art-42
- art-60/par-7: 第四十五条 → 消費税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/ja/consumption-tax-act/art-45 · https://japanlaw.org/l/363AC0000000108/art-45
- art-60/par-7: 第五十七条 → 消費税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/consumption-tax-act/art-57 · https://japanlaw.org/l/363AC0000000108/art-57
- art-60/par-7: 第五十八条 → 消費税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/ja/consumption-tax-act/art-58 · https://japanlaw.org/l/363AC0000000108/art-58
- art-60/par-8: 前各項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-1 · https://japanlaw.org/l/363AC0000000108/art-60/par-1
- art-60/par-8: 前各項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-2 · https://japanlaw.org/l/363AC0000000108/art-60/par-2
- art-60/par-8: 前各項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-3 · https://japanlaw.org/l/363AC0000000108/art-60/par-3
- art-60/par-8: 前各項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4
- art-60/par-8: 前各項 → 消費税法 第六十条第五項 (Article 60, paragraph (5)), art-60/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-5 · https://japanlaw.org/l/363AC0000000108/art-60/par-5
- art-60/par-8: 前各項 → 消費税法 第六十条第六項 (Article 60, paragraph (6)), art-60/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-6 · https://japanlaw.org/l/363AC0000000108/art-60/par-6
- art-60/par-8: 前各項 → 消費税法 第六十条第七項 (Article 60, paragraph (7)), art-60/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-7 · https://japanlaw.org/l/363AC0000000108/art-60/par-7
- art-60/par-8: 別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 · https://japanlaw.org/l/363AC0000000108/appdx-3
- art-60/par-8: 第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- art-60/par-8: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- art-60/par-8: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- art-60/par-8: 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-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
- art-63/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-63/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-63/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-63/par-1: この条 → 消費税法 第六十三条 (Article 63), art-63 — https://japanlaw.org/ja/consumption-tax-act/art-63 · https://japanlaw.org/l/363AC0000000108/art-63

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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
- 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
- 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