# 消費税法 / Consumption Tax Act — 第六章 (Chapter 6)

- Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号
- English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六章 (Chapter 6) — address `ch-6`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/ch-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/ch-6
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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## 第六章　罰則 — Chapter VI Penal Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-6 · https://japanlaw.org/ja/consumption-tax-act/ch-6 · https://japanlaw.org/l/363AC0000000108/ch-6</sup>

### 第六十四条
<sup>art-64 · https://japanlaw.org/ja/consumption-tax-act/art-64 · https://japanlaw.org/l/363AC0000000108/art-64</sup>

**第一項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
<sup>art-64/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1</sup>
In any of the following cases, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 10 million yen or less, or both.
<sup>machine translation, not official</sup>

  **一**  偽りその他不正の行為により、消費税を免れ、又は保税地域から引き取られる課税貨物に対する消費税を免れようとしたとき。
  <sup>art-64/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-1</sup>
  when a person has evaded consumption tax, or attempted to evade consumption tax on taxable goods taken out of a bonded area, by deceit or other wrongful act;
  <sup>machine translation, not official</sup>

  **二**  偽りその他不正の行為により、第五十二条第一項若しくは第五十三条第一項若しくは第二項の規定による還付を受け、又は第五十四条第一項若しくは第五十五条第二項若しくは第三項の規定による還付（国税通則法第二十三条第一項（更正の請求）の規定による更正の請求に基づく更正（同法第二十四条（更正）又は第二十六条（再更正）の規定による更正をいう。）によるものに限る。）を受けたとき。
  <sup>art-64/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-2</sup>
  when a person has received, by deceit or other wrongful act, a refund under the provisions of Article 52, paragraph (1) or Article 53, paragraph (1) or (2), or a refund under the provisions of Article 54, paragraph (1) or Article 55, paragraph (2) or (3) (limited to a refund resulting from a reassessment (meaning a reassessment under Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of the Act on General Rules for National Taxes) based on a request for reassessment under Article 23, paragraph (1) (Request for Reassessment) of that Act).
  <sup>machine translation, not official</sup>

**第二項**  前項第二号の罪の未遂（第五十二条第一項に規定する不足額の記載のある同項の申告書又は国税通則法第二十三条第三項の更正請求書（第五十四条第一項の規定による還付を受けようとするものに限る。）を提出した場合に限る。）は、罰する。
<sup>art-64/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-2</sup>
An attempt to commit the offense set forth in item (ii) of the preceding paragraph (limited to the case where a return under Article 52, paragraph (1) that states the shortfall prescribed in that paragraph, or a written request for reassessment under Article 23, paragraph (3) of the Act on General Rules for National Taxes (limited to one by which a person seeks to receive a refund under Article 54, paragraph (1)), has been submitted) is punished.
<sup>machine translation, not official</sup>

**第三項**  前二項の犯罪（第一項第一号に規定する保税地域から引き取られる課税貨物に対する消費税を免れ、又は免れようとしたときに係るものを除く。）に係る課税資産の譲渡等及び特定課税仕入れに対する消費税に相当する金額又は還付金に相当する金額が千万円を超える場合には、情状により、前二項の罰金は、千万円を超え当該消費税に相当する金額又は還付金に相当する金額以下とすることができる。
<sup>art-64/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-3 · https://japanlaw.org/l/363AC0000000108/art-64/par-3</sup>
In the case where the amount equivalent to the consumption tax on taxable transfers, etc. of assets and specified taxable purchases, or the amount equivalent to the refund, relating to the offenses under the preceding two paragraphs (excluding those relating to the case where a person has evaded or attempted to evade consumption tax on taxable goods taken out of a bonded area as prescribed in paragraph (1), item (i)) exceeds 10 million yen, the fine under the preceding two paragraphs may, in light of the circumstances, be an amount exceeding 10 million yen and equal to or less than the amount equivalent to that consumption tax or the amount equivalent to that refund.
<sup>machine translation, not official</sup>

**第四項**  第一項の犯罪（同項第一号に規定する保税地域から引き取られる課税貨物に対する消費税を免れ、又は免れようとしたときに係るものに限る。）に係る保税地域から引き取られる課税貨物に対する消費税に相当する金額の十倍が千万円を超える場合には、情状により、同項の罰金は、千万円を超え当該消費税に相当する金額の十倍に相当する金額以下とすることができる。
<sup>art-64/par-4 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-4 · https://japanlaw.org/l/363AC0000000108/art-64/par-4</sup>
In the case where 10 times the amount equivalent to the consumption tax on taxable goods taken out of a bonded area relating to the offense under paragraph (1) (limited to those relating to the case where a person has evaded or attempted to evade consumption tax on taxable goods taken out of a bonded area as prescribed in item (i) of that paragraph) exceeds 10 million yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 10 million yen and equal to or less than the amount equivalent to 10 times the amount equivalent to that consumption tax.
<sup>machine translation, not official</sup>

**第五項**  第一項第一号に規定するもののほか、第四十五条第一項の規定による申告書をその提出期限までに提出しないことにより消費税を免れた場合には、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
<sup>art-64/par-5 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-5 · https://japanlaw.org/l/363AC0000000108/art-64/par-5</sup>
In addition to what is prescribed in paragraph (1), item (i), if a person evades consumption tax by failing to submit a return under Article 45, paragraph (1) by the deadline for filing, the person who committed the violation is punished by imprisonment for five years or less or a fine of 5 million yen or less, or both.
<sup>machine translation, not official</sup>

**第六項**  前項の犯罪に係る課税資産の譲渡等及び特定課税仕入れに対する消費税に相当する金額が五百万円を超える場合には、情状により、同項の罰金は、五百万円を超え当該消費税に相当する金額以下とすることができる。
<sup>art-64/par-6 · https://japanlaw.org/ja/consumption-tax-act/art-64/par-6 · https://japanlaw.org/l/363AC0000000108/art-64/par-6</sup>
In the case where the amount equivalent to the consumption tax on taxable transfers, etc. of assets and specified taxable purchases relating to the offense under the preceding paragraph exceeds 5 million yen, the fine under that paragraph may, in light of the circumstances, be an amount exceeding 5 million yen and equal to or less than the amount equivalent to that consumption tax.
<sup>machine translation, not official</sup>

### 第六十五条
<sup>art-65 · https://japanlaw.org/ja/consumption-tax-act/art-65 · https://japanlaw.org/l/363AC0000000108/art-65</sup>

**第一項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-65/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-65/par-1 · https://japanlaw.org/l/363AC0000000108/art-65/par-1</sup>
In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
<sup>machine translation, not official</sup>

  **一**  第八条第四項本文の規定に違反して同項ただし書の承認を受けないで同項の物品の譲渡又は譲受け（これらの委託を受け、若しくは媒介のため当該物品を所持し、又は譲渡のためその委託を受けた者若しくは媒介をする者に所持させることを含む。）をしたとき。
  <sup>art-65/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act/art-65/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-1</sup>
  when a person, in violation of the provisions of the main clause of Article 8, paragraph (4), has transferred or received the goods set out in that paragraph without obtaining the approval under the proviso to that paragraph (including holding the goods in order to be entrusted with, or to broker, the transfer or receipt, or having a person entrusted with the transfer or a person brokering it hold the goods for the purpose of transfer);
  <sup>machine translation, not official</sup>

  **二**  第四十二条第一項、第四項又は第六項の規定による申告書で第四十三条第一項各号に掲げる事項を記載したものに偽りの記載をして提出したとき。
  <sup>art-65/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act/art-65/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-2</sup>
  when a person has submitted, with false statements, a return under Article 42, paragraph (1), (4) or (6) that states the matters set out in the items of Article 43, paragraph (1);
  <sup>machine translation, not official</sup>

  **三**  第四十七条第二項の規定による申告書をその提出期限までに提出せず、又は偽りの申告書を提出したとき。
  <sup>art-65/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act/art-65/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-3</sup>
  when a person has failed to submit a return under Article 47, paragraph (2) by the deadline for filing, or has submitted a false return;
  <sup>machine translation, not official</sup>

  **四**  第五十七条の五の規定に違反して同条第一号若しくは第二号に掲げる書類を交付し、又は同条第三号に掲げる電磁的記録を提供したとき。
  <sup>art-65/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act/art-65/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-65/par-1/item-4</sup>
  when a person, in violation of Article 57-5, has delivered the documents set out in item (i) or (ii) of that Article, or has provided the electronic or magnetic record set out in item (iii) of that Article.
  <sup>machine translation, not official</sup>

### 第六十六条
<sup>art-66 · https://japanlaw.org/ja/consumption-tax-act/art-66 · https://japanlaw.org/l/363AC0000000108/art-66</sup>

**第一項**  正当な理由がなくて第四十五条第一項の規定による申告書（同項第四号に掲げる消費税額がないものを除く。）又は第四十七条第一項の規定による申告書をその提出期限までに提出しなかつた場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
<sup>art-66/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-66/par-1 · https://japanlaw.org/l/363AC0000000108/art-66/par-1</sup>
When a person, without justifiable grounds, has failed to submit by the deadline for filing a return under Article 45, paragraph (1) (excluding one without the amount of consumption tax set out in item (iv) of that paragraph) or a return under Article 47, paragraph (1), the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted in light of the circumstances.
<sup>machine translation, not official</sup>

### 第六十七条
<sup>art-67 · https://japanlaw.org/ja/consumption-tax-act/art-67 · https://japanlaw.org/l/363AC0000000108/art-67</sup>

**第一項**  法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前三条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
<sup>art-67/par-1 · https://japanlaw.org/ja/consumption-tax-act/art-67/par-1 · https://japanlaw.org/l/363AC0000000108/art-67/par-1</sup>
Where a representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee or other worker of a corporation or person, commits a violation under the preceding three Articles with regard to the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in each of those Articles is imposed on that corporation or person.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により第六十四条第一項、第二項又は第五項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの規定の罪についての時効の期間による。
<sup>art-67/par-2 · https://japanlaw.org/ja/consumption-tax-act/art-67/par-2 · https://japanlaw.org/l/363AC0000000108/art-67/par-2</sup>
In the case where a fine is imposed on a corporation or person under the preceding paragraph for a violation of Article 64, paragraph (1), (2) or (5), the period of prescription is governed by the period of prescription for the offenses under those provisions.
<sup>machine translation, not official</sup>

**第三項**  人格のない社団等について第一項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
<sup>art-67/par-3 · https://japanlaw.org/ja/consumption-tax-act/art-67/par-3 · https://japanlaw.org/l/363AC0000000108/art-67/par-3</sup>
Where paragraph (1) applies to an association or foundation without legal personality, its representative or administrator represents the association or foundation without legal personality with regard to its procedural acts, and the provisions of Acts concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.
<sup>machine translation, not official</sup>

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## Cites
- art-64/par-1/item-2: 第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1
- art-64/par-1/item-2: 第五十三条第一項 → 消費税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/art-53/par-1
- art-64/par-1/item-2: 第二項 → 消費税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/art-53/par-2
- art-64/par-1/item-2: 第五十四条第一項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1
- art-64/par-1/item-2: 第五十五条第二項 → 消費税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-2 · https://japanlaw.org/l/363AC0000000108/art-55/par-2
- art-64/par-1/item-2: 第三項 → 消費税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-55/par-3 · https://japanlaw.org/l/363AC0000000108/art-55/par-3
- art-64/par-1/item-2: 国税通則法第二十三条第一項 → 国税通則法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/art-23/par-1
- art-64/par-1/item-2: 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-64/par-1/item-2: 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-64/par-2: 前項第二号 → 消費税法 第六十四条第一項第二号 (Article 64, paragraph (1), item (ii)), art-64/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-2
- art-64/par-2: 第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1
- art-64/par-2: 国税通則法第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-64/par-2: 第五十四条第一項 → 消費税法 第五十四条第一項 (Article 54, paragraph (1)), art-54/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-54/par-1 · https://japanlaw.org/l/363AC0000000108/art-54/par-1
- art-64/par-3: 前二項 → 消費税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1
- art-64/par-3: 前二項 → 消費税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-2
- art-64/par-3: 第一項第一号 → 消費税法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-1
- art-64/par-4: 第一項 → 消費税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1
- art-64/par-4: 同項第一号 → 消費税法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-1
- art-64/par-5: 第一項第一号 → 消費税法 第六十四条第一項第一号 (Article 64, paragraph (1), item (i)), art-64/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1/item-1
- art-64/par-5: 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-64/par-6: 前項 → 消費税法 第六十四条第五項 (Article 64, paragraph (5)), art-64/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-5 · https://japanlaw.org/l/363AC0000000108/art-64/par-5
- art-65/par-1/item-1: 第八条第四項 → 消費税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-4 · https://japanlaw.org/l/363AC0000000108/art-8/par-4
- art-65/par-1/item-2: 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-65/par-1/item-2: 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-65/par-1/item-2: 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-65/par-1/item-2: 第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-65/par-1/item-3: 第四十七条第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2
- art-65/par-1/item-4: 第五十七条の五 → 消費税法 第五十七条の五 (Article 57-5), art-57-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-5 · https://japanlaw.org/l/363AC0000000108/art-57-5
- art-65/par-1/item-4: 同条第一号 → 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-65/par-1/item-4: 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-65/par-1/item-4: 同条第三号 → 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-66/par-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-66/par-1: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4
- art-66/par-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-67/par-1: 前三条 → 消費税法 第六十四条 (Article 64), art-64 — https://japanlaw.org/ja/consumption-tax-act/art-64 · https://japanlaw.org/l/363AC0000000108/art-64
- art-67/par-1: 前三条 → 消費税法 第六十五条 (Article 65), art-65 — https://japanlaw.org/ja/consumption-tax-act/art-65 · https://japanlaw.org/l/363AC0000000108/art-65
- art-67/par-1: 前三条 → 消費税法 第六十六条 (Article 66), art-66 — https://japanlaw.org/ja/consumption-tax-act/art-66 · https://japanlaw.org/l/363AC0000000108/art-66
- art-67/par-2: 前項 → 消費税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-67/par-1 · https://japanlaw.org/l/363AC0000000108/art-67/par-1
- art-67/par-2: 第六十四条第一項 → 消費税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-1 · https://japanlaw.org/l/363AC0000000108/art-64/par-1
- art-67/par-2: 第二項 → 消費税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-2 · https://japanlaw.org/l/363AC0000000108/art-64/par-2
- art-67/par-2: 第五項 → 消費税法 第六十四条第五項 (Article 64, paragraph (5)), art-64/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-64/par-5 · https://japanlaw.org/l/363AC0000000108/art-64/par-5
- art-67/par-3: 第一項 → 消費税法 第六十七条第一項 (Article 67, paragraph (1)), art-67/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-67/par-1 · https://japanlaw.org/l/363AC0000000108/art-67/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-023, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-024, 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