# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十六条 (Article 56)

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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: 第五十六条 (Article 56)（事業を開始した日の属する課税期間等の範囲） — address `art-56`
- 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-56
- 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.

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### 第五十六条（事業を開始した日の属する課税期間等の範囲） — Scope of the Taxable Period Including the Day on Which a Business Commenced, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-56 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56</sup>

**第一項**  法第三十七条第一項に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間は、次に掲げる課税期間とする。
<sup>art-56/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/par-1</sup>
The taxable period that includes the day on which a business was commenced, as prescribed in Article 37, paragraph (1) of the Act, and other taxable periods specified by Cabinet Order are the following taxable periods:
<sup>machine translation, not official</sup>

  **一**  事業者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日の属する課税期間
  <sup>art-56/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/par-1/item-1</sup>
  the taxable period that includes the day on which a business operator commenced a business pertaining to taxable transfers, etc. of assets in Japan;
  <sup>machine translation, not official</sup>

  **二**  個人事業者が相続により法第三十七条第一項の規定の適用を受けていた被相続人の事業を承継した場合における当該相続のあつた日の属する課税期間（法第十条第一項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
  <sup>art-56/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/par-1/item-2</sup>
  the taxable period that includes the day on which the inheritance took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 10, paragraph (1) of the Act) in the case where an individual business operator has succeeded, through inheritance, to the business of a decedent that had been subject to the application of Article 37, paragraph (1) of the Act;
  <sup>machine translation, not official</sup>

  **三**  法人が合併（合併により法人を設立する場合を除く。）により法第三十七条第一項の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する課税期間（法第十一条第一項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
  <sup>art-56/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/par-1/item-3</sup>
  the taxable period that includes the day on which the merger took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 11, paragraph (1) of the Act) in the case where a corporation has succeeded, through a merger (excluding the case where a corporation is established through the merger), to the business of a merged corporation that had been subject to the application of Article 37, paragraph (1) of the Act;
  <sup>machine translation, not official</sup>

  **四**  法人が吸収分割により法第三十七条第一項の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する課税期間（法第十二条第五項の規定により消費税を納める義務が免除されないこととなる課税期間に限る。）
  <sup>art-56/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/par-1/item-4</sup>
  the taxable period that includes the day on which the absorption-type company split took place (limited to a taxable period for which the obligation to pay consumption tax is not exempted under Article 12, paragraph (5) of the Act) in the case where a corporation has succeeded, through an absorption-type company split, to the business of a splitting corporation that had been subject to the application of Article 37, paragraph (1) of the Act.
  <sup>machine translation, not official</sup>

**第二項**  法第三十七条第三項ただし書に規定する事業を開始した日の属する課税期間その他の政令で定める課税期間は、前項各号に掲げる課税期間とする。
<sup>art-56/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/par-2</sup>
The taxable period that includes the day on which a business was commenced and other taxable periods specified by Cabinet Order as prescribed in the proviso to Article 37, paragraph (3) of the Act are the taxable periods set out in the items of the preceding paragraph.
<sup>machine translation, not official</sup>

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## Cites
- art-56/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-56/par-1/item-2: 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-56/par-1/item-2: 法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108)
- art-56/par-1/item-3: 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-56/par-1/item-3: 法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/consumption-tax-act/art-11/par-1 (e-Gov law ID 363AC0000000108)
- art-56/par-1/item-4: 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-56/par-1/item-4: 法第十二条第五項 → 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-56/par-2: 法第三十七条第三項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/en/consumption-tax-act/art-37/par-3 (e-Gov law ID 363AC0000000108)
- art-56/par-2: 前項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/par-1

## Cited by

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

- 消費税法施行令 第二十八条第四項（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-4
- 消費税法施行令 第二十八条第四項第一号（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-4/item-1
- 消費税法施行令 第五十六条第二項（事業を開始した日の属する課税期間等の範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/par-2
- 消費税法施行令 第五十七条の二第一項（中小事業者の仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-2/par-1
- 消費税法施行令 附則第六条第一項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-1
- 消費税法施行令 附則第三条第一項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4152-135/art-3/par-1
- 消費税法施行令 附則第十二条第一項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-12/par-1

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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-20261106T203801-012, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, 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