# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十七条 (Article 27) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — 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: 第二十七条 (Article 27)（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — address `art-27` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27 - e-Gov law ID: 363CO0000000360 — never renamed. 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They are never merged and never substituted for one another. --- ### 第二十七条（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — Special Provisions on Taxable Sales in the Base Period, etc. of an Own-assets Business Operator of a Trust Subject to Corporate Taxation, etc. caption: machine translation, not official art-27 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27 **第一項** 法第十五条第四項第二号に規定する政令で定めるところにより計算した金額は、同項の固有事業者のその課税期間の基準期間の初日から同日以後一年を経過する日までの間に終了した同号の受託事業者の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。次項において同じ。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）とする。 art-27/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 15, paragraph (4), item (ii) of the Act is to be the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1); the same applies in the following paragraph) of the trustee business operator referred to in Article 15, paragraph (4), item (ii) of the Act that ended during the period from the first day of the base period of the taxable period of the own-assets business operator referred to in paragraph (4) of that Article to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve). machine translation, not official **第二項** 固有事業者（法第十五条第四項に規定する固有事業者をいう。以下第八項までにおいて同じ。）に係る同条第七項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる金額の区分に応じ当該各号に定める金額とする。 art-27/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2 The amount calculated as specified by Cabinet Order prescribed in Article 15, paragraph (7) of the Act relating to an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies hereinafter through paragraph (8)) is to be, according to the category of amounts set out in the following items, the amount specified in the relevant item: machine translation, not official **一** 固有事業者の固有事業年度等（個人事業者である固有事業者のその年又は法人である固有事業者のその事業年度をいう。以下この号において同じ。）に係る法第九条の二第一項に規定する特定期間における課税売上高　次に掲げる金額の合計額 art-27/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1 the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act relating to the own-assets business year, etc. of an own-assets business operator (meaning the year of an own-assets business operator who is an individual business operator or the business year of an own-assets business operator that is a corporation; the same applies hereinafter in this item): the total of the following amounts: machine translation, not official **イ** 当該固有事業者の固有事業年度等に係る特定期間（法第九条の二第四項に規定する特定期間をいう。以下この号において同じ。）における課税売上高として同条第二項の規定により計算した同項に規定する残額（同条第三項の規定の適用がある場合には、当該特定期間中に支払つた給与等金額（同項に規定する給与等の金額に相当するものとして財務省令で定めるものをいう。ロにおいて同じ。）の合計額） art-27/par-2/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1/sub-1 the remainder prescribed in Article 9-2, paragraph (2) of the Act calculated under Article 9-2, paragraph (2) of the Act as the taxable sales in the specified period (meaning the specified period prescribed in Article 9-2, paragraph (4) of the Act; the same applies hereinafter in this item) relating to the own-assets business year, etc. of that own-assets business operator (where Article 9-2, paragraph (3) of the Act applies, the total of the amount of salaries, etc. (meaning the amount specified by Ministry of Finance Order as equivalent to the amount of the salary or other wage prescribed in Article 9-2, paragraph (3) of the Act; the same applies in (b)) paid during that specified period); machine translation, not official **ロ** 当該固有事業者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この項、次項及び第六項第七号において同じ。）の受託事業者（同条第三項に規定する受託事業者をいう。以下この項、第六項及び第七項において同じ。）の次に掲げる場合の区分に応じそれぞれ次に定める金額（当該金額のうちその計算の基礎となつた期間の月数が当該固有事業者の固有事業年度等に係る特定期間の月数を超えるものである場合には、当該金額をその計算の基礎となつた期間の月数で除し、これに当該特定期間の月数を乗じて計算した金額）の合計額 art-27/par-2/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1/sub-2 the total of the amounts specified below according to the category of the following cases as regards the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and paragraphs (6) and (7)) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this paragraph, the following paragraph and paragraph (6), item (vii)) relating to that own-assets business operator (where, of those amounts, the number of months in the period that is the basis of the calculation exceeds the number of months in the specified period relating to the own-assets business year, etc. of that own-assets business operator, the amount calculated by dividing that amount by the number of months in the period that is the basis of the calculation and multiplying the result by the number of months in that specified period): machine translation, not official **（１）** 当該固有事業者の固有事業年度等に係る特定期間中に当該受託事業者の準特定期間（当該受託事業者の事業年度（六月以下であるものを除く。）開始の日以後六月の期間をいい、当該六月の期間の末日を第二十条の六第一項に規定する六月の期間の末日とみなした場合において同項各号に掲げる場合に該当するときは同項の規定によりみなされた期間とする。（１）において同じ。）の末日が到来する場合　当該準特定期間における課税売上高（当該準特定期間を法第九条の二第二項に規定する特定期間とみなした場合における同項に規定する残額をいい、当該固有事業者のイの残額の計算につき同条第三項の規定の適用がある場合には当該準特定期間中に支払つた給与等金額の合計額とする。） art-27/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1/sub-2/sub2-1 where the last day of a quasi-specified period of that trustee business operator (meaning the six-month period from the first day of a business year of that trustee business operator (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies in (1)) arrives during the specified period relating to the own-assets business year, etc. of that own-assets business operator: the taxable sales in that quasi-specified period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that quasi-specified period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act, and, where Article 9-2, paragraph (3) of the Act applies to the calculation of the remainder in (a) by that own-assets business operator, the total of the amount of salaries, etc. paid during that quasi-specified period); machine translation, not official **（２）** 当該固有事業者の固有事業年度等に係る特定期間中に終了した当該受託事業者の各事業年度がある場合（（１）に該当する場合を除く。）　当該各事業年度における課税売上高（当該固有事業者のイの残額の計算につき法第九条の二第三項の規定の適用がある場合には、当該各事業年度中に支払つた給与等金額の合計額）の合計額 art-27/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1/sub-2/sub2-2 where, among each business year of that trustee business operator, there is one that ended during the specified period relating to the own-assets business year, etc. of that own-assets business operator (excluding the case falling under (1)): the total of the taxable sales in each business year (where Article 9-2, paragraph (3) of the Act applies to the calculation of the remainder in (a) by that own-assets business operator, the total of the amount of salaries, etc. paid during each business year); machine translation, not official **二** 固有事業者の法第十一条第四項に規定する当該事業年度の基準期間における課税売上高　次に掲げる金額の合計額 art-27/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-2 the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4) of the Act of an own-assets business operator: the total of the following amounts: machine translation, not official **イ** 当該固有事業者の当該基準期間における課税売上高として法第十一条第四項の規定により計算した同項に規定する残額 art-27/par-2/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-2/sub-1 the remainder prescribed in Article 11, paragraph (4) of the Act calculated under that paragraph as the taxable sales in that base period of that own-assets business operator; machine translation, not official **ロ** 当該固有事業者の当該基準期間中に終了した当該固有事業者に係る各法人課税信託等の受託事業者の各事業年度における課税売上高の合計額の合計額 art-27/par-2/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-2/sub-2 the total of the total amount of the taxable sales in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that own-assets business operator that ended during that base period of that own-assets business operator; machine translation, not official **三** 固有事業者の法第三十条第二項に規定する課税期間における課税売上高　次に掲げる金額の合計額 art-27/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-3 the taxable sales for the taxable period prescribed in Article 30, paragraph (2) of the Act of an own-assets business operator: the total of the following amounts: machine translation, not official **イ** 当該固有事業者の当該課税期間における課税売上高として法第三十条第六項の規定により計算した同項に規定する残額 art-27/par-2/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-3/sub-1 the remainder prescribed in Article 30, paragraph (6) of the Act calculated under that paragraph as the taxable sales for that taxable period of that own-assets business operator; machine translation, not official **ロ** 当該固有事業者の当該課税期間中に終了した当該固有事業者に係る各法人課税信託等の受託事業者の各課税期間における課税売上高（当該課税期間中の法第三十条第六項に規定する課税資産の譲渡等の対価の額の合計額から当該課税期間中の同項に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。）の合計額（当該各課税期間の月数の合計数が十二を超える場合には、当該各課税期間における課税売上高の合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額 art-27/par-2/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-3/sub-2 the total of the total amount of the taxable sales in each taxable period (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets prescribed in Article 30, paragraph (6) of the Act during that taxable period, the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act during that taxable period) of the trustee business operator of each corporate taxation trust, etc. relating to that own-assets business operator that ended during that taxable period of that own-assets business operator (where the total number of months in each taxable period exceeds twelve, the amount calculated by dividing the total amount of the taxable sales in each taxable period by that total number and multiplying the result by twelve). machine translation, not official **第三項** 第一項、前項第一号ロ又は同項第三号ロの受託事業者が、これらの規定に規定する固有事業者に係る基準期間、特定期間又は課税期間の初日の翌日以後に当該受託事業者に係る法人課税信託等につき受託者の変更又は主宰受託者の変更（当該法人課税信託等の受託者が二以上ある場合における当該法人課税信託等の信託事務を主宰する受託者の変更をいう。）により新たに就任した受託者（合併又は分割により新たに就任した受託者を除く。）である場合における第一項並びに前項第一号及び第三号の規定の適用については、次に定めるところによる。 art-27/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3 Where the trustee business operator referred to in paragraph (1), paragraph (2), item (i), (b) or paragraph (2), item (iii), (b) is a trustee newly appointed (excluding a trustee newly appointed through a merger or company split) on or after the day following the first day of the base period, specified period or taxable period relating to the own-assets business operator prescribed in those provisions, through a change of trustee or a change of presiding trustee (meaning, where there are two or more trustees of the trust subject to corporate taxation, etc., a change of the trustee who presides over the trust affairs of that trust subject to corporate taxation, etc.) with respect to the trust subject to corporate taxation, etc. relating to that trustee business operator, paragraph (1) and paragraph (2), items (i) and (iii) apply as follows: machine translation, not official **一** 第一項の規定の適用については、同項中「の受託事業者」とあるのは「の受託事業者（以下この項において「新受託事業者」という。）」と、「次項」とあるのは「以下この項及び次項」と、「（当該受託事業者」とあるのは「に当該基準期間の初日から同日以後一年を経過する日までの間に終了した当該新受託事業者に係る法第十五条第一項に規定する法人課税信託等の旧受託事業者（当該法人課税信託等の受託者の変更又は第三項に規定する主宰受託者の変更前の受託者である同条第三項に規定する受託事業者をいう。）の各事業年度における課税売上高の合計額を加算した金額（当該新受託事業者及び当該旧受託事業者」と、「当該合計額」とあるのは「当該加算した金額」とする。 art-27/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3/item-1 In the application of paragraph (1), the phrase "the trustee business operator referred to in Article 15, paragraph (4), item (ii) of the Act" in that paragraph is deemed to be replaced with "the trustee business operator referred to in Article 15, paragraph (4), item (ii) of the Act (hereinafter in this paragraph referred to as the "new trustee business operator")", the phrase "the same applies in the following paragraph" with "the same applies hereinafter in this paragraph and the following paragraph", the phrase "(where the total number of months of each business year of that trustee business operator" with "plus the total amount of the taxable sales in each business year of the former trustee business operator of the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act relating to that new trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in paragraph (3)) that ended during the period from the first day of that base period to the day on which one year has elapsed from that day (where the total number of months of each business year of that new trustee business operator and that former trustee business operator", and the phrase "that total amount" with "that added amount". machine translation, not official **二** 前項第一号の規定の適用については、同号ロ中「の次に掲げる場合」とあるのは「及び当該受託事業者に係る法人課税信託等の旧受託事業者（当該法人課税信託等の受託者の変更又は次項に規定する主宰受託者の変更前の受託者である受託事業者をいう。（１）及び（２）において同じ。）の次に掲げる場合」と、同号ロ（１）中「受託事業者」とあるのは「旧受託事業者」と、同号ロ（２）中「の各事業年度」とあるのは「の各事業年度（当該旧受託事業者の各事業年度を含む。）」とする。 art-27/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3/item-2 In the application of paragraph (2), item (i), the phrase "relating to that own-assets business operator (where, of those amounts" in (b) of that item is deemed to be replaced with "relating to that own-assets business operator and as regards the former trustee business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator (meaning a trustee business operator who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in the following paragraph; the same applies in (1) and (2)) (where, of those amounts", the phrase "trustee business operator" in (b), (1) of that item with "former trustee business operator", and the phrase "among each business year of that trustee business operator" in (b), (2) of that item with "among each business year of that trustee business operator (including each business year of that former trustee business operator)". machine translation, not official **三** 前項第三号の規定の適用については、同号ロ中「受託事業者」とあるのは「受託事業者（ロにおいて「新受託事業者」という。）」と、「）の合計額（当該」とあるのは「ロにおいて同じ。）の合計額に当該固有事業者の当該課税期間中に終了した当該新受託事業者に係る法人課税信託等の旧受託事業者（当該法人課税信託等の受託者の変更又は次項に規定する主宰受託者の変更前の受託者である受託事業者をいう。）の各課税期間における課税売上高の合計額を加算した金額（当該新受託事業者及び当該旧受託事業者の」と、「当該各課税期間における課税売上高の合計額」とあるのは「当該加算した金額」とする。 art-27/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3/item-3 In the application of paragraph (2), item (iii), the phrase "the trustee business operator of each corporate taxation trust, etc." in (b) of that item is deemed to be replaced with "the trustee business operator (hereinafter in (b) referred to as the "new trustee business operator") of each corporate taxation trust, etc.", the phrase "during that taxable period)" with "during that taxable period; the same applies in (b))", the phrase "that taxable period of that own-assets business operator (where the total number of months in each taxable period" with "that taxable period of that own-assets business operator plus the total amount of the taxable sales in each taxable period of the former trustee business operator of the trust subject to corporate taxation, etc. relating to that new trustee business operator that ended during that taxable period of that own-assets business operator (meaning a trustee business operator who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in the following paragraph) (where the total number of months in each taxable period of that new trustee business operator and that former trustee business operator", and the phrase "dividing the total amount of the taxable sales in each taxable period" with "dividing that added amount". machine translation, not official **第四項** 固有事業者が法第十一条各項に規定する被合併法人又は同条第四項に規定する合併法人である場合における第二十二条の規定の適用については、次に定めるところによる。 art-27/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-4 In the application of Article 22 in the case where an own-assets business operator is a merged corporation referred to in each paragraph of Article 11 of the Act or a merging corporation referred to in Article 11, paragraph (4) of the Act, the following apply: machine translation, not official **一** 第二十二条第一項の規定の適用については、同項中「被合併法人」とあるのは「被合併法人（固有事業者（法第十五条第四項に規定する固有事業者をいう。第四項及び第六項第一号において同じ。）であるものに限る。次項及び第三項において同じ。）」と、「金額とする」とあるのは「金額に当該被合併法人に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）の当該各事業年度に対応する期間における課税売上高（当該各事業年度のうち最初の事業年度開始の日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）をいう。次項、第三項及び第六項第一号において同じ。）の合計額を加算した金額とする」とする。 art-27/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-4/item-1 In the application of Article 22, paragraph (1), the phrase "merged corporation" in that paragraph is deemed to be replaced with "merged corporation (limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies in paragraph (4) and paragraph (6), item (i)); the same applies in the following paragraph and paragraph (3))", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) relating to that merged corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve); the same applies in the following paragraph, paragraph (3) and paragraph (6), item (i))". machine translation, not official **二** 第二十二条第二項の規定の適用については、同項中「金額（」とあるのは「金額に当該被合併法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額（」と、「当該計算した金額」とあるのは「当該加算した金額」とする。 art-27/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-4/item-2 In the application of Article 22, paragraph (2), the phrase "multiplying the result by twelve (" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that merged corporation (", and the phrase "the amount so calculated" with "the amount so added". machine translation, not official **三** 第二十二条第三項の規定の適用については、同項中「金額とする」とあるのは、「金額に当該被合併法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額とする」とする。 art-27/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-4/item-3 In the application of Article 22, paragraph (3), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that merged corporation". machine translation, not official **四** 第二十二条第四項の規定の適用については、同項中「期間」とあるのは「期間（以下この項において「合併前特定期間」という。）」と、「金額とする」とあるのは「金額に当該各被合併法人のうち固有事業者である被合併法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高（当該各事業年度のうち最初の事業年度開始の日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が合併前特定期間の月数を超える場合には、当該合計額を当該合計数で除し、これに合併前特定期間の月数を乗じて計算した金額）をいう。）の合計額を加算した金額とする」とする。 art-27/par-4/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-4/item-4 In the application of Article 22, paragraph (4), the phrase "the number of months in the period from" in that paragraph is deemed to be replaced with "the number of months in the period (hereinafter in this paragraph referred to as the "specified pre-merger period") from", and the phrase "to the day preceding the day of the merger" with "to the day preceding the day of the merger and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to a merged corporation that is an own-assets business operator among each of those merged corporations (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds the number of months in the specified pre-merger period, the amount calculated by dividing that total amount by that total number and multiplying the result by the number of months in the specified pre-merger period))". machine translation, not official **五** 第二十二条第六項第一号の規定の適用については、同号中「金額の合計額」とあるのは、「金額の合計額に当該各被合併法人のうち固有事業者である被合併法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額」とする。 art-27/par-4/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-4/item-5 In the application of Article 22, paragraph (6), item (i), the phrase "multiplying the result by twelve" in that item is deemed to be replaced with "multiplying the result by twelve, plus the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to a merged corporation that is an own-assets business operator among each of those merged corporations". machine translation, not official **第五項** 固有事業者が法第十二条第一項から第六項までに規定する新設分割親法人、新設分割子法人又は分割法人である場合における第二十三条の規定の適用については、次に定めるところによる。 art-27/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5 In the application of Article 23 in the case where an own-assets business operator is a split-off parent corporation, a split-off subsidiary corporation or a splitting corporation prescribed in Article 12, paragraphs (1) through (6) of the Act, the following apply: machine translation, not official **一** 第二十三条第一項の規定の適用については、同項中「新設分割親法人」とあるのは「新設分割親法人（固有事業者（法第十五条第四項に規定する固有事業者をいう。第三項及び第六項において同じ。）であるものに限る。次項及び第四項において同じ。）」と、「金額とする」とあるのは「金額に当該新設分割親法人に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）の当該各事業年度に対応する期間における課税売上高（当該各事業年度のうち最初の事業年度開始の日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）をいう。次項及び第五項から第七項までにおいて同じ。）の合計額を加算した金額とする」とする。 art-27/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-1 In the application of Article 23, paragraph (1), the phrase "split-off parent corporation" in that paragraph is deemed to be replaced with "split-off parent corporation (limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies in paragraph (3) and paragraph (6)); the same applies in the following paragraph and paragraph (4))", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) relating to that split-off parent corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve); the same applies in the following paragraph and paragraphs (5) through (7))". machine translation, not official **二** 第二十三条第二項の規定の適用については、同項中「金額とする」とあるのは、「金額に当該新設分割親法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額とする」とする。 art-27/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-2 In the application of Article 23, paragraph (2), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that split-off parent corporation". machine translation, not official **三** 第二十三条第三項の規定の適用については、同項中「規定する新設分割子法人」とあるのは「規定する新設分割子法人（固有事業者であるものに限る。以下この項及び第五項において同じ。）」と、「同項」とあるのは「同条第三項」と、「金額（」とあるのは「金額（以下この項において「子法人固有計算額」という。）に当該新設分割子法人に係る各法人課税信託等の受託事業者の当該基準期間に対応する期間における課税売上高（当該基準期間の初日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）をいう。）の合計額を加算した金額（」と、「当該計算した金額」とあるのは「当該子法人固有計算額に当該基準期間中に終了した当該各法人課税信託等の受託事業者の各事業年度における課税売上高の合計額を加算した金額」とする。 art-27/par-5/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-3 In the application of Article 23, paragraph (3), the phrase "split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act" in that paragraph is deemed to be replaced with "split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act (limited to one that is an own-assets business operator; the same applies hereinafter in this paragraph and paragraph (5))", the phrase "referred to in that paragraph" with "referred to in Article 12, paragraph (3) of the Act", the phrase "multiplying the result by twelve (" with "multiplying the result by twelve (hereinafter in this paragraph referred to as the "subsidiary's own computed amount") plus the total of the taxable sales in the period corresponding to that base period of the trustee business operator of each corporate taxation trust, etc. relating to that split-off subsidiary corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of that base period to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)), the amount so obtained (", and the phrase "the amount so calculated" with "the amount obtained by adding to the subsidiary's own computed amount the total of the taxable sales in each business year of the trustee business operator of each of those corporate taxation trusts, etc. that ended during that base period". machine translation, not official **四** 第二十三条第四項の規定の適用については、同項中「金額とする」とあるのは、「金額に当該新設分割親法人に係る各法人課税信託等の受託事業者の当該特定事業年度に対応する期間における課税売上高（当該特定事業年度のうち最初の事業年度開始の日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）をいう。）の合計額を加算した金額とする」とする。 art-27/par-5/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-4 In the application of Article 23, paragraph (4), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to the specified business years of the trustee business operator of each corporate taxation trust, etc. relating to that split-off parent corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those specified business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve))". machine translation, not official **五** 第二十三条第五項の規定の適用については、同項中「金額（」とあるのは「金額（以下この項において「子法人固有計算額」という。）に当該新設分割子法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額（」と、「当該計算した金額」とあるのは「当該子法人固有計算額に当該基準期間中に終了した当該各法人課税信託等の受託事業者の各事業年度における課税売上高の合計額を加算した金額」とする。 art-27/par-5/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-5 In the application of Article 23, paragraph (5), the phrase "multiplying the result by twelve (" in that paragraph is deemed to be replaced with "multiplying the result by twelve (hereinafter in this paragraph referred to as the "subsidiary's own computed amount") plus the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that split-off subsidiary corporation, the amount so obtained (", and the phrase "the amount so calculated" with "the amount obtained by adding to the subsidiary's own computed amount the total of the taxable sales in each business year of the trustee business operator of each of those corporate taxation trusts, etc. that ended during that base period". machine translation, not official **六** 第二十三条第六項の規定の適用については、同項中「分割法人」とあるのは「分割法人（固有事業者であるものに限る。次項において同じ。）」と、「金額とする」とあるのは「金額に当該分割法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額とする」とする。 art-27/par-5/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-6 In the application of Article 23, paragraph (6), the phrase "splitting corporation" in that paragraph is deemed to be replaced with "splitting corporation (limited to one that is an own-assets business operator; the same applies in the following paragraph)", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that splitting corporation". machine translation, not official **七** 第二十三条第七項の規定の適用については、同項中「金額とする」とあるのは、「金額に当該分割法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額とする」とする。 art-27/par-5/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-7 In the application of Article 23, paragraph (7), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that splitting corporation". machine translation, not official **第六項** 固有事業者又は受託事業者が第二十五条の四第一項に規定する判定対象者である場合における当該固有事業者又は受託事業者に係る同条の規定の適用については、次に定めるところによる。 art-27/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6 In the application of Article 25-4 relating to an own-assets business operator or a trustee business operator in the case where that own-assets business operator or trustee business operator is a person subject to determination prescribed in Article 25-4, paragraph (1), the following apply: machine translation, not official **一** 当該固有事業者が個人である場合であつて、第二十五条の四第三項第一号イに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第一号イに定める当該十二月三十一日の属する年において終了した当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。次項において同じ。）の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第一号イに定める当該十二月三十一日の属する年において終了した当該判定対象者に係る各法人課税信託等の受託事業者の各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。 art-27/par-6/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-1 In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (a), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended in the year that includes that December 31 specified in paragraph (3), item (i), (a) (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended in the year that includes that December 31 specified in item (i), (a) of the following paragraph (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)". machine translation, not official **二** 当該固有事業者が個人である場合であつて、第二十五条の四第三項第一号ロに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第一号ロに定める当該十二月三十一日の属する年において終了した当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。次項において同じ。）の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第一号ロに定める当該十二月三十一日の属する年において終了した当該判定対象者に係る各法人課税信託等の受託事業者の各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。 art-27/par-6/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-2 In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (b), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended in the year that includes that December 31 specified in paragraph (3), item (i), (b) (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended in the year that includes that December 31 specified in item (i), (b) of the following paragraph (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)". machine translation, not official **三** 当該固有事業者が個人である場合であつて、第二十五条の四第三項第一号ハに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第一号ハに定める当該六月三十日の属する年の一月一日から六月三十日までの期間中に当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この項及び次項において同じ。）の六月の期間（事業年度（六月以下であるものを除く。）開始の日以後六月の期間をいい、当該六月の期間の末日を第三項において準用する第二十条の六第一項に規定する六月の期間の末日とみなした場合において同項各号に掲げる場合に該当するときは同項の規定によりみなされた期間とする。以下この項及び次項において同じ。）の末日が到来する場合には当該六月の期間における課税売上高（当該六月の期間を法第九条の二第二項に規定する特定期間とみなした場合における同項に規定する残額をいう。）の合計額を加算し、第三項第一号ハに定める当該六月三十日の属する年の一月一日から六月三十日までの期間中に終了した当該受託事業者（当該六月三十日の属する年の一月一日から六月三十日までの期間中に六月の期間の末日が到来する受託事業者を除く。）の各事業年度がある場合には当該各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が六を超える場合には、当該合計額を当該合計数で除し、これに六を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第一号ハに定める当該六月三十日の属する年の一月一日から六月三十日までの期間中に当該判定対象者に係る各法人課税信託等の受託事業者の六月の期間の末日が到来する場合には当該六月の期間における収益合計額の合計額を加算し、同号ハに定める当該六月三十日の属する年の一月一日から六月三十日までの期間中に終了した当該受託事業者（当該六月三十日の属する年の一月一日から六月三十日までの期間中に六月の期間の末日が到来する受託事業者を除く。）の各事業年度がある場合には当該各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が六を超える場合には、当該合計額を当該合計数で除し、これに六を乗じて計算した金額）の合計額を加算した金額」とする。 art-27/par-6/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-3 In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (c), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period (meaning the six-month period from the first day of a business year (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1) as applied mutatis mutandis in paragraph (3), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination arrives during the period from January 1 to June 30 of the year that includes that June 30 specified in paragraph (3), item (i), (c), the total of the taxable sales in that six-month period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that six-month period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act), and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the period from January 1 to June 30 of the year that includes that June 30) that ended during the period from January 1 to June 30 of the year that includes that June 30 specified in paragraph (3), item (i), (c), the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination arrives during the period from January 1 to June 30 of the year that includes that June 30 specified in item (i), (c) of the following paragraph, the total of the total revenue amount in that six-month period, and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the period from January 1 to June 30 of the year that includes that June 30) that ended during the period from January 1 to June 30 of the year that includes that June 30 specified in item (i), (c) of the following paragraph, the total of the total of the total revenue amount in each business year (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)". machine translation, not official **四** 当該固有事業者が法人である場合であつて、第二十五条の四第三項第二号イに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第二号イに規定する各事業年度のうち最後の事業年度終了の日の一年前の日から当該最後の事業年度終了の日までの間に終了した当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。次項において同じ。）の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第二号イに規定する各事業年度のうち最後の事業年度終了の日の一年前の日から当該最後の事業年度終了の日までの間に終了した当該判定対象者に係る各法人課税信託等の受託事業者の各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。 art-27/par-6/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-4 In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (a), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in paragraph (3), item (ii), (a) to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in item (ii), (a) of the following paragraph to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)". machine translation, not official **五** 当該固有事業者が法人である場合であつて、第二十五条の四第三項第二号ロに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第二号ロに規定する各事業年度のうち最後の事業年度終了の日の一年前の日から当該最後の事業年度終了の日までの間に終了した当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。次項において同じ。）の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第二号ロに規定する各事業年度のうち最後の事業年度終了の日の一年前の日から当該最後の事業年度終了の日までの間に終了した当該判定対象者に係る各法人課税信託等の受託事業者の各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。 art-27/par-6/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-5 In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (b), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in paragraph (3), item (ii), (b) to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in item (ii), (b) of the following paragraph to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)". machine translation, not official **六** 当該固有事業者が法人である場合であつて、第二十五条の四第三項第二号ハに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第二号ハに定める当該六月の期間（以下この項及び次項において「固有六月期間」という。）中に当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この項及び次項において同じ。）の六月の期間（事業年度（六月以下であるものを除く。）開始の日以後六月の期間をいい、当該六月の期間の末日を第三項において準用する第二十条の六第一項に規定する六月の期間の末日とみなした場合において同項各号に掲げる場合に該当するときは同項の規定によりみなされた期間とする。以下この項及び次項において同じ。）の末日が到来する場合には当該六月の期間における課税売上高（当該六月の期間を法第九条の二第二項に規定する特定期間とみなした場合における同項に規定する残額をいう。）の合計額を加算し、固有六月期間中に終了した当該受託事業者（当該固有六月期間中に六月の期間の末日が到来する受託事業者を除く。）の各事業年度がある場合には当該各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が六を超える場合には、当該合計額を当該合計数で除し、これに六を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、固有六月期間中に当該判定対象者に係る各法人課税信託等の受託事業者の六月の期間の末日が到来する場合には当該六月の期間における収益合計額の合計額を加算し、固有六月期間中に終了した当該受託事業者（当該固有六月期間中に六月の期間の末日が到来する受託事業者を除く。）の各事業年度がある場合には当該各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が六を超える場合には、当該合計額を当該合計数で除し、これに六を乗じて計算した金額）の合計額を加算した金額」とする。 art-27/par-6/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-6 In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (c), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period (meaning the six-month period from the first day of a business year (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1) as applied mutatis mutandis in paragraph (3), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination arrives during that six-month period specified in paragraph (3), item (ii), (c) (hereinafter in this paragraph and the following paragraph referred to as the "own-assets six-month period"), the total of the taxable sales in that six-month period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that six-month period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act), and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the own-assets six-month period) that ended during the own-assets six-month period, the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination arrives during the own-assets six-month period, the total of the total revenue amount in that six-month period, and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the own-assets six-month period) that ended during the own-assets six-month period, the total of the total of the total revenue amount in each business year (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)". machine translation, not official **七** 当該受託事業者が第二十五条の四第一項に規定する判定対象者である場合における同項に規定する基準期間相当期間における課税売上高又は同条第二項に規定する基準期間相当期間における総収入金額については、それぞれ当該受託事業者に係る法人課税信託等の固有事業者を同条第一項に規定する判定対象者とみなした場合における前各号の規定により読み替えて適用する同項又は同条第二項の規定により計算した金額とする。 art-27/par-6/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-7 In the case where that trustee business operator is a person subject to determination prescribed in Article 25-4, paragraph (1), the taxable sales in the period corresponding to the base period prescribed in Article 25-4, paragraph (1) or the gross revenue in the period corresponding to the base period prescribed in Article 25-4, paragraph (2) is to be, respectively, the amount calculated under Article 25-4, paragraph (1) or paragraph (2), as applied with the terms replaced under the provisions of the preceding items, on the assumption that the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator is a person subject to determination prescribed in Article 25-4, paragraph (1). machine translation, not official **第七項** 固有事業者又は受託事業者が法第十二条の四第三項に規定する金地金等の仕入れ等を行つた場合における当該固有事業者に係る第二十五条の五第四項の規定の適用については、同項中「事業者が」とあるのは「固有事業者（法第十五条第四項に規定する固有事業者をいう。以下この項において同じ。）のその課税期間における」と、「同項」とあるのは「法第十二条の四第三項」と、「を行つた課税期間中の当該金地金等の仕入れ等に係る」とあるのは「に係る」と、「合計額（」とあるのは「合計額（以下この項において「金地金等の仕入れ等の額」という。）（」と、「）で」とあるのは「以下この項において同じ。）で」と、「金額）」とあるのは「金額）に、当該固有事業者の当該課税期間中に終了した当該固有事業者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。）の各課税期間における金地金等の仕入れ等の額の合計額（当該各課税期間の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。 art-27/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-7 In the application of Article 25-5, paragraph (4) relating to an own-assets business operator in the case where an own-assets business operator or a trustee business operator has made a purchase, etc. of gold bullion and similar items prescribed in Article 12-4, paragraph (3) of the Act, the phrase "made by a business operator" in Article 25-5, paragraph (4) is deemed to be replaced with "of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies hereinafter in this paragraph) in its taxable period", the phrase "that paragraph" with "Article 12-4, paragraph (3) of the Act", the phrase "relating to that purchase, etc. of gold bullion and similar items during the taxable period in which that purchase, etc. was made" with "relating to that purchase, etc. of gold bullion and similar items", the phrase "taken from a bonded area (where that taxable period is less than one year" with "taken from a bonded area (hereinafter in this paragraph referred to as the "amount of purchases, etc. of gold bullion and similar items") (where that taxable period is less than one year", the phrase "it is to be counted as one month)" with "it is to be counted as one month; the same applies hereinafter in this paragraph)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of purchases, etc. of gold bullion and similar items in each taxable period of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act) relating to that own-assets business operator that ended during that taxable period of that own-assets business operator (where the total number of months in each taxable period exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)". machine translation, not official **第八項** 固有事業者が法第十二条第一項から第四項までに規定する新設分割親法人又は新設分割子法人である場合における第五十五条の規定の適用については、同条第一号中「第二十三条第一項」とあるのは「第二十三条第一項（第二十七条第五項第一号の規定により読み替えて適用する場合を含む。）」と、同条第二号中「第二十三条第二項」とあるのは「第二十三条第二項（第二十七条第五項第二号の規定により読み替えて適用する場合を含む。）」と、同条第三号イ中「第二十三条第三項」とあるのは「第二十三条第三項（第二十七条第五項第三号の規定により読み替えて適用する場合を含む。）」と、同号ロ中「第二十三条第四項」とあるのは「第二十三条第四項（第二十七条第五項第四号の規定により読み替えて適用する場合を含む。）」と、同条第四号中「第二十三条第五項」とあるのは「第二十三条第五項（第二十七条第五項第五号の規定により読み替えて適用する場合を含む。）」とする。 art-27/par-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-8 In the application of Article 55 in the case where an own-assets business operator is a split-off parent corporation or a split-off subsidiary corporation prescribed in Article 12, paragraphs (1) through (4) of the Act, the phrase "Article 23, paragraph (1)" in Article 55, item (i) is deemed to be replaced with "Article 23, paragraph (1) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (i))", the phrase "Article 23, paragraph (2)" in Article 55, item (ii) with "Article 23, paragraph (2) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (ii))", the phrase "Article 23, paragraph (3)" in Article 55, item (iii), (a) with "Article 23, paragraph (3) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (iii))", the phrase "Article 23, paragraph (4)" in Article 55, item (iii), (b) with "Article 23, paragraph (4) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (iv))", and the phrase "Article 23, paragraph (5)" in Article 55, item (iv) with "Article 23, paragraph (5) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (v))". machine translation, not official **第九項** 第一項から第三項までの月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 art-27/par-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-9 The number of months in paragraphs (1) through (3) is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month. machine translation, not official --- ## Cites - art-27/par-1: 法第十五条第四項第二号 → 消費税法 第十五条第四項第二号 (Article 15, paragraph (4), item (ii)), art-15/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4/item-2 (e-Gov law ID 363AC0000000108) - art-27/par-1: 同項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-1: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - art-27/par-1: 次項 → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2 - art-27/par-2: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-2: 第八項 → 消費税法施行令 第二十七条第八項 (Article 27, paragraph (8)), art-27/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-8 - art-27/par-2: 同条第七項 → 消費税法 第十五条第七項 (Article 15, paragraph (7)), art-15/par-7 — https://japanlaw.org/en/consumption-tax-act/art-15/par-7 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1: この号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1 - art-27/par-2/item-1: 法第九条の二第一項 → 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/en/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1/sub-1: 法第九条の二第四項 → 消費税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1/sub-1: この号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1 - art-27/par-2/item-1/sub-1: 同条第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1/sub-1: 同条第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1/sub-2: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1/sub-2: この項 → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2 - art-27/par-2/item-1/sub-2: 次項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3 - art-27/par-2/item-1/sub-2: 第六項第七号 → 消費税法施行令 第二十七条第六項第七号 (Article 27, paragraph (6), item (vii)), art-27/par-6/item-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-7 - art-27/par-2/item-1/sub-2: 同条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1/sub-2: 第六項 → 消費税法施行令 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6 - art-27/par-2/item-1/sub-2: 第七項 → 消費税法施行令 第二十七条第七項 (Article 27, paragraph (7)), art-27/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-7 - art-27/par-2/item-1/sub-2/sub2-1: 第二十条の六第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-6/par-1 - art-27/par-2/item-1/sub-2/sub2-1: 法第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1/sub-2/sub2-1: 同条第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-1/sub-2/sub2-2: 法第九条の二第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-2: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-2/sub-1: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-3: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-3/sub-1: 法第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/en/consumption-tax-act/art-30/par-6 (e-Gov law ID 363AC0000000108) - art-27/par-2/item-3/sub-2: 法第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/en/consumption-tax-act/art-30/par-6 (e-Gov law ID 363AC0000000108) - art-27/par-3: 第一項 → 消費税法施行令 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-1 - art-27/par-3: 前項第一号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1 - art-27/par-3: 同項第三号 → 消費税法施行令 第二十七条第二項第三号 (Article 27, paragraph (2), item (iii)), art-27/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-3 - art-27/par-3/item-1: 第一項 → 消費税法施行令 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-1 - art-27/par-3/item-1: 次項 → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2 - art-27/par-3/item-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-3/item-1: 第三項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3 - art-27/par-3/item-1: 同条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-3/item-2: 前項第一号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1 - art-27/par-3/item-2: 次項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3 - art-27/par-3/item-3: 前項第三号 → 消費税法施行令 第二十七条第二項第三号 (Article 27, paragraph (2), item (iii)), art-27/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-3 - art-27/par-3/item-3: 次項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3 - art-27/par-4: 法第十一条 → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/consumption-tax-act/art-11 (e-Gov law ID 363AC0000000108) - art-27/par-4: 同条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-4: 第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22 - art-27/par-4/item-1: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - art-27/par-4/item-1: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-4/item-1: 第四項 → 消費税法施行令 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-4 - art-27/par-4/item-1: 第六項第一号 → 消費税法施行令 第二十二条第六項第一号 (Article 22, paragraph (6), item (i)), art-22/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-6/item-1 - art-27/par-4/item-1: 次項 → 消費税法施行令 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-2 - art-27/par-4/item-1: 第三項 → 消費税法施行令 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-3 - art-27/par-4/item-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-4/item-1: この条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22 - art-27/par-4/item-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-4/item-2: 第二十二条第二項 → 消費税法施行令 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-2 - art-27/par-4/item-3: 第二十二条第三項 → 消費税法施行令 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-3 - art-27/par-4/item-4: 第二十二条第四項 → 消費税法施行令 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-4 - art-27/par-4/item-5: 第二十二条第六項第一号 → 消費税法施行令 第二十二条第六項第一号 (Article 22, paragraph (6), item (i)), art-22/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-6/item-1 - art-27/par-5: 法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/en/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-5: 法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/en/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108) - art-27/par-5: 法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/en/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-5: 法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/en/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-5: 法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/en/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108) - art-27/par-5: 法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/en/consumption-tax-act/art-12/par-6 (e-Gov law ID 363AC0000000108) - art-27/par-5: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23 - art-27/par-5/item-1: 第二十三条第一項 → 消費税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-1 - art-27/par-5/item-1: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-5/item-1: 第三項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-3 - art-27/par-5/item-1: 第六項 → 消費税法施行令 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-6 - art-27/par-5/item-1: 次項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-2 - art-27/par-5/item-1: 第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-4 - art-27/par-5/item-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-5/item-1: この条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23 - art-27/par-5/item-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-5/item-1: 第五項から第七項まで → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-5 - art-27/par-5/item-1: 第五項から第七項まで → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-7 - art-27/par-5/item-2: 第二十三条第二項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-2 - art-27/par-5/item-3: 第二十三条第三項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-3 - art-27/par-5/item-3: 第五項 → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-5 - art-27/par-5/item-4: 第二十三条第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-4 - art-27/par-5/item-5: 第二十三条第五項 → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-5 - art-27/par-5/item-6: 第二十三条第六項 → 消費税法施行令 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-6 - art-27/par-5/item-6: 次項 → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-7 - art-27/par-5/item-7: 第二十三条第七項 → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-7 - art-27/par-6: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - art-27/par-6: 同条 → 消費税法施行令 第二十五条の四 (Article 25-4), art-25-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4 - art-27/par-6/item-1: 第二十五条の四第三項第一号 → 消費税法施行令 第二十五条の四第三項第一号 (Article 25-4, paragraph (3), item (i)), art-25-4/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-3/item-1 - art-27/par-6/item-1: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - art-27/par-6/item-1: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-1: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-2 - art-27/par-6/item-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-1: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - art-27/par-6/item-2: 第二十五条の四第三項第一号 → 消費税法施行令 第二十五条の四第三項第一号 (Article 25-4, paragraph (3), item (i)), art-25-4/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-3/item-1 - art-27/par-6/item-2: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - art-27/par-6/item-2: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-2: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-2: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-2 - art-27/par-6/item-2: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-2: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - art-27/par-6/item-3: 第二十五条の四第三項第一号 → 消費税法施行令 第二十五条の四第三項第一号 (Article 25-4, paragraph (3), item (i)), art-25-4/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-3/item-1 - art-27/par-6/item-3: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - art-27/par-6/item-3: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-3: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-3: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-2 - art-27/par-6/item-3: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-3: 第三項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-3 - art-27/par-6/item-3: 第二十条の六第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-6/par-1 - art-27/par-6/item-3: 法第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-3: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - art-27/par-6/item-4: 第二十五条の四第三項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2 - art-27/par-6/item-4: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - art-27/par-6/item-4: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-4: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-4: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-2 - art-27/par-6/item-4: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-4: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - art-27/par-6/item-5: 第二十五条の四第三項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2 - art-27/par-6/item-5: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - art-27/par-6/item-5: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-5: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-5: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-2 - art-27/par-6/item-5: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-5: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - art-27/par-6/item-6: 第二十五条の四第三項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2 - art-27/par-6/item-6: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - art-27/par-6/item-6: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-6: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-2 - art-27/par-6/item-6: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-6: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-6: 第三項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-3 - art-27/par-6/item-6: 第二十条の六第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-6/par-1 - art-27/par-6/item-6: 法第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108) - art-27/par-6/item-6: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - art-27/par-6/item-7: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - art-27/par-6/item-7: 同条第二項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-2 - art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第一号 (Article 27, paragraph (6), item (i)), art-27/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-1 - art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第二号 (Article 27, paragraph (6), item (ii)), art-27/par-6/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-2 - art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第三号 (Article 27, paragraph (6), item (iii)), art-27/par-6/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-3 - art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第四号 (Article 27, paragraph (6), item (iv)), art-27/par-6/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-4 - art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第五号 (Article 27, paragraph (6), item (v)), art-27/par-6/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-5 - art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第六号 (Article 27, paragraph (6), item (vi)), art-27/par-6/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-6 - art-27/par-7: 法第十二条の四第三項 → 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/en/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-7: 第二十五条の五第四項 → 消費税法施行令 第二十五条の五第四項 (Article 25-5, paragraph (4)), art-25-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-4 - art-27/par-7: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-7: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-7: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-8: 法第十二条第一項から第四項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108) - art-27/par-8: 法第十二条第一項から第四項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108) - art-27/par-8: 法第十二条第一項から第四項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108) - art-27/par-8: 法第十二条第一項から第四項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108) - art-27/par-8: 第五十五条 → 消費税法施行令 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55 - art-27/par-8: 同条第一号 → 消費税法施行令 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-1 - art-27/par-8: 第二十三条第一項 → 消費税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-1 - art-27/par-8: 第二十七条第五項第一号 → 消費税法施行令 第二十七条第五項第一号 (Article 27, paragraph (5), item (i)), art-27/par-5/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-1 - art-27/par-8: 同条第二号 → 消費税法施行令 第五十五条第一項第二号 (Article 55, paragraph (1), item (ii)), art-55/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-2 - art-27/par-8: 第二十三条第二項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-2 - art-27/par-8: 第二十七条第五項第二号 → 消費税法施行令 第二十七条第五項第二号 (Article 27, paragraph (5), item (ii)), art-27/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-2 - art-27/par-8: 同条第三号 → 消費税法施行令 第五十五条第一項第三号 (Article 55, paragraph (1), item (iii)), art-55/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-3 - art-27/par-8: 第二十三条第三項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-3 - art-27/par-8: 第二十七条第五項第三号 → 消費税法施行令 第二十七条第五項第三号 (Article 27, paragraph (5), item (iii)), art-27/par-5/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-3 - art-27/par-8: 第二十三条第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-4 - art-27/par-8: 第二十七条第五項第四号 → 消費税法施行令 第二十七条第五項第四号 (Article 27, paragraph (5), item (iv)), art-27/par-5/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-4 - art-27/par-8: 同条第四号 → 消費税法施行令 第五十五条第一項第四号 (Article 55, paragraph (1), item (iv)), art-55/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-4 - art-27/par-8: 第二十三条第五項 → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-5 - art-27/par-8: 第二十七条第五項第五号 → 消費税法施行令 第二十七条第五項第五号 (Article 27, paragraph (5), item (v)), art-27/par-5/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-5/item-5 - art-27/par-9: 第一項から第三項まで → 消費税法施行令 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-1 - art-27/par-9: 第一項から第三項まで → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2 - art-27/par-9: 第一項から第三項まで → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3 ## Cited by 19 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第二十七条第一項（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-1 - 消費税法施行令 第二十七条第二項（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2 - 消費税法施行令 第二十七条第二項第一号（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1 - 消費税法施行令 第二十七条第二項第一号イ（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1/sub-1 - 消費税法施行令 第二十七条第二項第一号ロ（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-2/item-1/sub-2 - 消費税法施行令 第二十七条第三項（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3 - 消費税法施行令 第二十七条第三項第一号（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3/item-1 - 消費税法施行令 第二十七条第三項第二号（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3/item-2 - 消費税法施行令 第二十七条第三項第三号（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-3/item-3 - 消費税法施行令 第二十七条第六項第七号（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-6/item-7 - 消費税法施行令 第二十七条第八項（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-8 - 消費税法施行令 第二十七条第九項（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-9 - 消費税法施行令 第二十八条第三項第一号（法人課税信託等の受託者に関する特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-28/par-3/item-1 - 消費税法施行令 第二十八条第三項第二号（法人課税信託等の受託者に関する特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-28/par-3/item-2 - 消費税法施行令 第二十八条第十一項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-28/par-11 - 消費税法施行令 附則第二条第一項（固有事業者等に係る特定期間の課税売上高に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-2/par-1 - 消費税法施行令 附則第三条第一項（固有事業者等に係る当該課税期間の課税売上高に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4232-198/art-3/par-1 - 消費税法施行令 附則第二項（経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5062-145/par-2 - 消費税法施行令 附則第三項 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5062-145/par-3 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-018, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-018, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-019, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06