Order for Enforcement of the Consumption Tax Act
Article 63-2, paragraph (2)
第六十三条の二第二項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13 and Article 71, paragraphs (2) and (5), in Article 18, paragraph (10), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period)"; in Article 50, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph and paragraph (3))"; in Article 54, paragraph (3), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))"; in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph)"; and in Article 71, paragraph (2), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))".
法第四十五条の二第一項の規定の適用がある場合における第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項、第七十条の十三並びに第七十一条第二項及び第五項の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項及び第三項において同じ。）」と、第五十四条第三項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」とする。
Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3)
, Article 70-13 and Article 71, paragraphs (2) and (5)and Article 70-13, in Article 18, paragraph (10), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period)"; in Article 50, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph and paragraph (3))"; in Article 54, paragraph (3), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))"; and in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph)"; and in Article 71, paragraph (2), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))".法第四十五条の二第一項の規定の適用がある場合における第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項
、第七十条の十三並びに第七十一条第二項及び第五項並びに第七十条の十三の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項及び第三項において同じ。）」と、第五十四条第三項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」とする。