# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十五条 (Article 55)

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- 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: 第五十五条 (Article 55)（仕入れに係る消費税額の控除の特例の適用がない分割等に係る課税期間） — address `art-55`
- 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-55
- 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.
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They are never merged and never substituted for one another.

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### 第五十五条（仕入れに係る消費税額の控除の特例の適用がない分割等に係る課税期間） — Taxable Periods Connected with a Corporate Split, etc. to Which the Special Provisions on Deduction of Consumption Tax on Purchases Do Not Apply
<sup>caption: machine translation, not official</sup>
<sup>art-55 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55</sup>

**第一項**  法第三十七条第一項に規定する新設分割親法人又は新設分割子法人の政令で定める課税期間は、次の各号に掲げる場合の区分に応じ当該各号に定める課税期間とする。
<sup>art-55/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1</sup>
The taxable periods specified by Cabinet Order of a split-off parent corporation or split-off subsidiary corporation as prescribed in Article 37, paragraph (1) of the Act are the taxable periods specified in each of the following items for the category of cases set out in that item:
<sup>machine translation, not official</sup>

  **一**  分割等（法第十二条第一項に規定する分割等をいう。以下この条において同じ。）があつた場合において、新設分割親法人（同項に規定する新設分割親法人をいう。以下この条において同じ。）の新設分割子法人（同項に規定する新設分割子法人をいう。以下この条において同じ。）の当該分割等があつた日の属する事業年度の基準期間に対応する期間における課税売上高として第二十三条第一項の規定の例により計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が五千万円を超えるとき。　当該新設分割子法人の当該分割等があつた日の属する事業年度に含まれる課税期間
  <sup>art-55/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-1</sup>
  where a corporate split, etc. (meaning a corporate split, etc. prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) has taken place, and the amount calculated in the manner provided in Article 23, paragraph (1) as the taxable sales of a split-off parent corporation (meaning a split-off parent corporation prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) in the period corresponding to the base period for the business year of the split-off subsidiary corporation (meaning a split-off subsidiary corporation prescribed in Article 12, paragraph (1) of the Act; the same applies hereinafter in this Article) that includes the day on which that corporate split, etc. took place (where there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 50 million yen: the taxable periods included in the business year of that split-off subsidiary corporation that includes the day on which that corporate split, etc. took place;
  <sup>machine translation, not official</sup>

  **二**  新設分割子法人の当該事業年度開始の日の一年前の日の前日から当該事業年度開始の日の前日までの間に分割等があつた場合において、新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として第二十三条第二項の規定の例により計算した金額（新設分割親法人が二以上ある場合には、いずれかの新設分割親法人に係る当該金額）が五千万円を超えるとき。　当該新設分割子法人の当該事業年度に含まれる課税期間
  <sup>art-55/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-2</sup>
  where a corporate split, etc. has taken place during the period from the day before the day one year before the first day of that business year of a split-off subsidiary corporation to the day before the first day of that business year, and the amount calculated in the manner provided in Article 23, paragraph (2) as the taxable sales of a split-off parent corporation in the period corresponding to the base period for that business year of that split-off subsidiary corporation (where there are two or more split-off parent corporations, that amount pertaining to any one of the split-off parent corporations) exceeds 50 million yen: the taxable periods included in that business year of that split-off subsidiary corporation;
  <sup>machine translation, not official</sup>

  **三**  新設分割子法人の当該事業年度開始の日の一年前の日の前々日以前に分割等（新設分割親法人が二以上ある場合のものを除く。次号において同じ。）があつた場合において、当該事業年度の基準期間の末日において当該新設分割子法人が特定要件（法第十二条第三項に規定する特定要件をいう。次号において同じ。）に該当し、かつ、イに掲げる金額とロに掲げる金額との合計額が五千万円を超えるとき。　当該新設分割子法人の当該事業年度に含まれる課税期間
  <sup>art-55/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-3</sup>
  where a corporate split, etc. (excluding one involving two or more split-off parent corporations; the same applies in the following item) took place on or before the day two days before the day one year before the first day of that business year of a split-off subsidiary corporation, and on the last day of the base period for that business year that split-off subsidiary corporation falls under the specified requirement (meaning the specified requirement prescribed in Article 12, paragraph (3) of the Act; the same applies in the following item), and the total of the amount set out in (a) and the amount set out in (b) exceeds 50 million yen: the taxable periods included in that business year of that split-off subsidiary corporation:
  <sup>machine translation, not official</sup>

    **イ**  当該新設分割子法人の当該事業年度の基準期間における課税売上高として第二十三条第三項の規定の例により計算した金額
    <sup>art-55/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-3/sub-1</sup>
    the amount calculated in the manner provided in Article 23, paragraph (3) as the taxable sales of that split-off subsidiary corporation in the base period for that business year;
    <sup>machine translation, not official</sup>

    **ロ**  新設分割親法人のイの基準期間に対応する期間における課税売上高として第二十三条第四項の規定の例により計算した金額
    <sup>art-55/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-3/sub-2</sup>
    the amount calculated in the manner provided in Article 23, paragraph (4) as the taxable sales of the split-off parent corporation in the period corresponding to the base period referred to in (a);
    <sup>machine translation, not official</sup>

  **四**  新設分割親法人の当該事業年度開始の日の一年前の日の前々日以前に分割等があつた場合において、当該事業年度の基準期間の末日において新設分割子法人が特定要件に該当し、かつ、当該新設分割親法人の当該事業年度の基準期間における課税売上高（法第九条第一項に規定する基準期間における課税売上高をいう。）と当該新設分割子法人の当該基準期間に対応する期間における課税売上高として第二十三条第五項の規定の例により計算した金額との合計額が五千万円を超えるとき。　当該新設分割親法人の当該事業年度に含まれる課税期間
  <sup>art-55/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-4</sup>
  where a corporate split, etc. took place on or before the day two days before the day one year before the first day of that business year of a split-off parent corporation, and on the last day of the base period for that business year a split-off subsidiary corporation falls under the specified requirement, and the total of the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act) for that business year of that split-off parent corporation and the amount calculated in the manner provided in Article 23, paragraph (5) as the taxable sales of that split-off subsidiary corporation in the period corresponding to that base period exceeds 50 million yen: the taxable periods included in that business year of that split-off parent corporation.
  <sup>machine translation, not official</sup>

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## Cites
- art-55/par-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-55/par-1/item-1: 法第十二条第一項 → 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-55/par-1/item-1: この条 → 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-55/par-1/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-55/par-1/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-55/par-1/item-3: 次号 → 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-55/par-1/item-3: 法第十二条第三項 → 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-55/par-1/item-3/sub-1: 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-55/par-1/item-3/sub-2: 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-55/par-1/item-4: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-55/par-1/item-4: 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

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 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 第五十五条第一項第一号（仕入れに係る消費税額の控除の特例の適用がない分割等に係る課税期間） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-1
- 消費税法施行令 第五十五条第一項第三号（仕入れに係る消費税額の控除の特例の適用がない分割等に係る課税期間） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/par-1/item-3
- 消費税法施行令 附則第十五条第一項（仕入れに係る消費税額の控除の特例の適用がない分割に係る課税期間等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-15/par-1
- 消費税法施行令 附則第十五条第二項（仕入れに係る消費税額の控除の特例の適用がない分割に係る課税期間等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-15/par-2

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## 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-20261106T203801-028, 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-20261106T203801-028, 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