No. 19185
Promulgation Date 2022-12-31
Ministry of Finance and Economy
ALL
Article 1 (Taxable Objects and Tax Rates)
Article 1-2 (Provisional Tax Rate)
Article 2 (Non-taxation)
Article 3 (Taxpayer)
Article 4 (Timing for Taxation)
Article 5 (Cases Construed as Manufacturing)
Article 6 (Cases Deemed as Shipping-Out)
Article 7 (Cases Considered to Have Received Full Charge for Entertainment and Food)
Article 8 (Tax Base)
Article 9 (Filing Tax Base Returns)
Article 10 (Payment)
Article 10-2 (Blanket Payment)
Article 10-3 (Reports and Payments by Unit of Business Operator)
Article 10-4 (Special Cases concerning Reporting on Goods Sold or Taken out of Places of Bringing-in after Being Taken out without Tax Payment)
Article 10-5 (Special Provisions concerning Mixing of Different Kinds of Oil in Oil Reservoirs)
Article 11 (Decision, Decision of Correction, and Re-Correction)
Article 12 (Occasional Imposition)
Article 13 Deleted.
Article 14 (Taking-out without Paying Tax)
Article 15 (Tax Exemption for Exportation and Military Goods)
Article 16 (Diplomatic Exemption)
Article 17 (Tax Exemption for Foreigner-Only Selling Places)
Article 18 (Conditional Tax Exemptions)
Article 19 (Unconditional Tax Exemptions)
Article 19-2 (Tax Exemption for Admission)
Article 19-3 (Tax Exemption for Acts of Entertaining, Eating and Drinking)
Article 20 (Deduction from, and Refund of, Tax Amount)
Article 20 (Deduction from, and Refund of, Tax Amount)
Article 20-2 (Special Cases on Refund of Individual Consumption Tax for Butane for Household Use)
Article 20-3 (Special Cases of Taking-out of Tobacco without Paying Tax and Tax Exemptions, Deductions, and Refunds)
Article 21 (Report of Commencement and Closing of Business)
Article 22 (Cases not Considered as Closure of Business)
Article 23 (Duty to Make Records in Account Books)
Article 23-2 (Issue of Receipts)
Article 23-3 (Installation of Cash Register)
Article 24 (Succession to Rights and Duties)
Article 25 (Matters Subject to Orders)
Article 26 (Right to Ask Questions and to Inspect)
Article 27 (Request for Suspension of Business and Cancellation of Permission)
Article 28 (Jurisdiction over Administrative Affairs concerning Individual Consumption Tax)
Article 29 (Administrative Fines)
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ADDENDA <Act No. 9259, Dec. 26, 2008>
ADDENDA <Act No. 9909, Jan. 1, 2010>
ADDENDA <Act No. 10310, May 25, 2010>
ADDENDA <Act No. 10404, Dec. 27, 2010>
ADDENDA <Act No. 10445, Mar. 9, 2011>
ADDENDA <Act No. 10789, Jun. 7, 2011>
ADDENDA <Act No. 11106, Dec. 2, 2011>
ADDENDA <Act No. 11120, Dec. 31, 2011>
ADDENDA <Act No. 11601, Jan. 1, 2013>
ADDENDA <Act No. 11620, Jan. 23, 2013>
ADDENDA <Act No. 11690, Mar. 23, 2013>
ADDENDA <Act No. 12157, Jan. 1, 2014>
ADDENDA <Act No. 12846, Dec. 23, 2014>
ADDENDA <Act No. 13246, Mar. 27, 2015>
ADDENDA <Act No. 13547, Dec. 15, 2015>
ADDENDA <Act No. 14079, Mar. 22, 2016>
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ADDENDUM <Act No. 16091, Dec. 31, 2018>
ADDENDUM <Act No. 17339, Jun. 9, 2020>
ADDENDA <Act No. 17580, Dec. 8, 2020>
ADDENDA <Act No. 17647, Dec. 22, 2020>
ADDENDA <Act No. 18582, Dec. 21, 2021>
ADDENDA <Act No. 18973, Aug. 12, 2022>
ADDENDA <Act No. 19185, Dec. 31, 2022>