# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三条 (Article 3) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3. 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: 第三条 (Article 3)（公共法人等の事業年度） — address `art-3` - 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-3 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三条（公共法人等の事業年度） — Business Years of Public Corporations, etc. caption: machine translation, not official art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3 **第一項** 法第二条第一項第十三号に規定する政令で定める一定の期間は、公共法人等（国、地方公共団体その他法人税法第十三条及び第十四条（事業年度）の規定の適用を受けない法人（人格のない社団等を含む。以下同じ。）をいう。以下この条において同じ。）の会計年度その他これに準ずる期間（以下この条において「会計年度等」という。）で、法令で定めるもの又は公共法人等の定款、寄附行為、規則若しくは規約（以下この条において「定款等」という。）に定めるものとし、法令又は定款等に会計年度等の定めがない場合には、次項の規定により納税地を所轄する税務署長に届け出た会計年度等又は第三項の規定により納税地を所轄する税務署長が指定した会計年度等若しくは第四項に規定する期間とする。ただし、これらの期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）とする。 art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-1 The fixed period specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xiii) of the Act is to be the fiscal year of a public corporation, etc. (meaning the national government, a local government, or any other corporation not subject to the application of Articles 13 and 14 (Business Year) of the Corporation Tax Act (including an association or foundation without legal personality; the same applies hereinafter); the same applies hereinafter in this Article) or any other period equivalent to it (hereinafter in this Article referred to as the "fiscal year, etc.") that is prescribed by laws and regulations, or that is prescribed in the articles of incorporation, act of endowment, rules or regulations of the public corporation, etc. (hereinafter in this Article referred to as the "articles of incorporation, etc."), and, where laws and regulations or the articles of incorporation, etc. do not prescribe a fiscal year, etc., is to be the fiscal year, etc. notified to the district director having jurisdiction over the place for tax payment under the provisions of the following paragraph, the fiscal year, etc. designated by the district director having jurisdiction over the place for tax payment under the provisions of paragraph (3), or the period prescribed in paragraph (4); provided, however, that where any of those periods exceeds one year, it is to be each period into which that period is divided at intervals of one year from its start date (or, where a period of less than one year arises at the end, that period of less than one year). machine translation, not official **第二項** 法令又は定款等に会計年度等の定めがない公共法人等は、国内において課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。第五項において同じ。）に係る事業を開始した日以後二月以内に、会計年度等を定めてこれを納税地を所轄する税務署長に届け出なければならない。 art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-2 A public corporation, etc. for which laws and regulations or the articles of incorporation, etc. do not prescribe a fiscal year, etc. must, within two months after the day on which it commenced business pertaining to taxable transfers, etc. of assets in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (5)), prescribe a fiscal year, etc. and notify the district director having jurisdiction over the place for tax payment of it. machine translation, not official **第三項** 前項の規定による届出をすべき公共法人等（人格のない社団等を除く。）がその届出をしない場合には、納税地を所轄する税務署長は、その会計年度等を指定し、当該公共法人等に対し、書面によりその旨を通知する。 art-3/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-3 Where a public corporation, etc. (excluding an association or foundation without legal personality) that is to make the notification under the provisions of the preceding paragraph does not make that notification, the district director having jurisdiction over the place for tax payment is to designate its fiscal year, etc. and notify that public corporation, etc. to that effect in writing. machine translation, not official **第四項** 第二項の規定による届出をすべき人格のない社団等がその届出をしない場合には、その人格のない社団等の会計年度等は、その年の一月一日から十二月三十一日までの期間とする。 art-3/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-4 Where an association or foundation without legal personality that is to make the notification under the provisions of paragraph (2) does not make that notification, the fiscal year, etc. of that association or foundation without legal personality is to be the period from January 1 to December 31 of that year. machine translation, not official **第五項** 前各項の規定により定められる会計年度等の中途において公共法人等が国内において課税資産の譲渡等に係る事業を開始した場合には、これらの規定にかかわらず、当該事業を開始した日の属する当該会計年度等の初日は当該事業を開始した日とし、これらの規定により定められる会計年度等の中途において公共法人等が当該事業を廃止した場合（合併により消滅した場合を含む。）又は清算中の公共法人等の残余財産が確定した場合には、これらの規定にかかわらず、これらの場合に該当することとなつた日の属する当該会計年度等の末日はその該当することとなつた日とする。 art-3/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-5 Where a public corporation, etc. commences business pertaining to taxable transfers, etc. of assets in Japan in the middle of a fiscal year, etc. determined under the provisions of the preceding paragraphs, notwithstanding those provisions, the first day of the fiscal year, etc. that includes the day on which it commenced that business is to be the day on which it commenced that business, and where a public corporation, etc. discontinues that business in the middle of a fiscal year, etc. determined under those provisions (including where it is extinguished by merger) or where the residual assets of a public corporation, etc. in liquidation are finalized, notwithstanding those provisions, the last day of the fiscal year, etc. that includes the day on which it came to fall under any of those cases is to be the day on which it came to fall under that case. machine translation, not official **第六項** 公共法人等がその定款等に定める会計年度等を変更し、又はその定款等において新たに会計年度等を定めた場合には、遅滞なく、その変更前の会計年度等及び変更後の会計年度等又はその定めた会計年度等を納税地を所轄する税務署長に届け出なければならない。 art-3/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-6 Where a public corporation, etc. changes the fiscal year, etc. prescribed in its articles of incorporation, etc., or newly prescribes a fiscal year, etc. in its articles of incorporation, etc., it must, without delay, notify the district director having jurisdiction over the place for tax payment of the fiscal year, etc. before the change and the fiscal year, etc. after the change, or of the fiscal year, etc. so prescribed. machine translation, not official --- ## Cites - art-3/par-1: 法第二条第一項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-13 (e-Gov law ID 363AC0000000108) - art-3/par-1: この条 → 消費税法施行令 第三条 (Article 3), art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3 - art-3/par-1: 次項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-2 - art-3/par-1: 第三項 → 消費税法施行令 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-3 - art-3/par-1: 第四項 → 消費税法施行令 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-4 - art-3/par-2: 第五項 → 消費税法施行令 第三条第五項 (Article 3, paragraph (5)), art-3/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-5 - art-3/par-3: 前項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-2 - art-3/par-4: 第二項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-2 - art-3/par-5: 前各項 → 消費税法施行令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-1 - art-3/par-5: 前各項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-2 - art-3/par-5: 前各項 → 消費税法施行令 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-3 - art-3/par-5: 前各項 → 消費税法施行令 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-4 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第三条第一項（公共法人等の事業年度） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-1 - 消費税法施行令 第三条第二項（公共法人等の事業年度） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-2 - 消費税法施行令 第三条第三項（公共法人等の事業年度） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-3 - 消費税法施行令 第三条第四項（公共法人等の事業年度） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-4 - 消費税法施行令 第三条第五項（公共法人等の事業年度） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-5 - 消費税法施行令 附則第六条第一項（公共法人等の事業年度に係る届出に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-1 - 消費税法施行令 附則第六条第二項（公共法人等の事業年度に係る届出に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-2 --- ## 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-20261106T203801-002, 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-20261106T203801-002, 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