# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三十八条 (Article 38) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-38. 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: 第三十八条 (Article 38)（個人事業者が死亡した場合又は法人が合併等をした場合の特定工事の請負に係る資産の譲渡等の時期） — address `art-38` - 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-38 - 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. --- ### 第三十八条（個人事業者が死亡した場合又は法人が合併等をした場合の特定工事の請負に係る資産の譲渡等の時期） — Time of Transfers, etc. of Assets Pertaining to Contracts for Specified Construction Work in the Case of Death of an Individual Business Operator or Merger, etc. by a Corporation caption: machine translation, not official art-38 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-38 **第一項** 特定工事（法第十七条第一項に規定する長期大規模工事又は同条第二項に規定する工事をいう。以下この条及び次条において同じ。）の目的物につき法第十七条第一項又は第二項本文の規定の適用を受けている個人事業者が死亡した場合において、当該個人事業者の当該特定工事の請負に係る事業を承継した相続人が当該特定工事の目的物の引渡しを行つたときは、当該特定工事の請負に係る資産の譲渡等のうち当該個人事業者が同条第一項又は第二項本文の規定により資産の譲渡等を行つたものとされた部分については、当該相続人が資産の譲渡等を行つたものとみなして、同条第三項の規定を適用する。 art-38/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-38/par-1 Where an individual business operator who has been subject to the application of Article 17, paragraph (1) or the main clause of paragraph (2) of the Act with respect to the subject matter of specified construction work (meaning long-term large-scale construction prescribed in Article 17, paragraph (1) of the Act or construction work prescribed in paragraph (2) of that Article; the same applies in this Article and the following Article) has died, and the heir who has succeeded to the business of that individual business operator pertaining to the contract for that specified construction work has delivered the subject matter of that specified construction work, Article 17, paragraph (3) of the Act applies, with respect to the portion of the transfers, etc. of assets pertaining to the contract for that specified construction work that was treated as transfers, etc. of assets made by that individual business operator under paragraph (1) or the main clause of paragraph (2) of that Article, on the basis that that heir is deemed to have made the transfers, etc. of assets. machine translation, not official **第二項** 前項の規定は、特定工事の目的物につき法第十七条第一項又は第二項本文の規定の適用を受けている法人が合併により消滅した場合又はこれらの規定の適用を受けている法人が分割により特定工事に係る事業を分割承継法人に承継させた場合について準用する。 art-38/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-38/par-2 The provisions of the preceding paragraph apply mutatis mutandis where a corporation that has been subject to the application of Article 17, paragraph (1) or the main clause of paragraph (2) of the Act with respect to the subject matter of specified construction work has been extinguished by a merger, or where a corporation that has been subject to the application of those provisions has caused a successor corporation in a company split to succeed, by a company split, to the business pertaining to specified construction work. machine translation, not official --- ## Cites - art-38/par-1: 法第十七条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 (e-Gov law ID 363AC0000000108) - art-38/par-1: 同条第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 (e-Gov law ID 363AC0000000108) - art-38/par-1: この条 → 消費税法施行令 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-38 - art-38/par-1: 次条 → 消費税法施行令 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-39 - art-38/par-1: 同条第三項 → 消費税法 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/en/consumption-tax-act/art-17/par-3 (e-Gov law ID 363AC0000000108) - art-38/par-2: 前項 → 消費税法施行令 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-38/par-1 - art-38/par-2: 法第十七条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 (e-Gov law ID 363AC0000000108) - art-38/par-2: 第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 (e-Gov law ID 363AC0000000108) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第二十八条第一項（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-1 - 消費税法施行令 第三十八条第一項（個人事業者が死亡した場合又は法人が合併等をした場合の特定工事の請負に係る資産の譲渡等の時期） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-38/par-1 - 消費税法施行令 第三十八条第二項（個人事業者が死亡した場合又は法人が合併等をした場合の特定工事の請負に係る資産の譲渡等の時期） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-38/par-2 - 消費税法施行令 附則第三条第四項（リース譲渡に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5072-125/art-3/par-4 --- ## 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-20261106T203801-021, 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