# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十七条の三 (Article 57-3) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3. 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: 第五十七条の三 (Article 57-3)（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — address `art-57-3` - 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-57-3 - 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. --- ### 第五十七条の三（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc. caption: machine translation, not official art-57-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3 **第一項** 法第三十七条の二第六項に規定する政令で定める課税期間は、次に掲げる要件の全てに該当する課税期間のうちいずれか一の課税期間とする。 art-57-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3/par-1 The taxable period specified by Cabinet Order as prescribed in Article 37-2, paragraph (6) of the Act is any one taxable period among the taxable periods that satisfy all of the following requirements: machine translation, not official **一** 法第三十七条の二第六項に規定する災害その他やむを得ない理由の生じた日から当該災害その他やむを得ない理由のやんだ日までの間に開始した課税期間であること。 art-57-3/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3/par-1/item-1 it is a taxable period that commenced during the period from the day on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred to the day on which that disaster or other unavoidable cause ceased; machine translation, not official **二** 前号の災害その他やむを得ない理由の生じた日の属する課税期間（法第三十七条の二第六項の承認を受けた課税期間に限る。）の翌課税期間以後の課税期間でないこと。 art-57-3/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3/par-1/item-2 it is not a taxable period on or after the taxable period following the taxable period (limited to the taxable period for which the approval under Article 37-2, paragraph (6) of the Act was obtained) that includes the day on which the disaster or other unavoidable cause referred to in the preceding item occurred; machine translation, not official **三** 法第三十七条第六項に規定する翌課税期間の初日から同日以後二年を経過する日までの間に開始した課税期間であること。 art-57-3/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3/par-1/item-3 it is a taxable period that commenced during the period from the first day of the following taxable period prescribed in Article 37, paragraph (6) of the Act to the day on which two years have elapsed from that first day. machine translation, not official **第二項** 法第三十七条の二第一項又は第六項の承認を受けた事業者が、その承認前に法第四十二条第一項、第四項又は第六項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したもの（当該承認を受けた法第三十七条の二第一項に規定する選択被災課税期間又は同条第六項に規定する不適用被災課税期間に係るものに限る。）を提出している場合には、当該申告書に係る法第四十三条第一項第三号の規定の適用については、同号中「消費税額の合計額」とあるのは、「消費税額（第三十七条の二第一項又は第六項の承認がなかつたものとして計算した場合の消費税額をいう。）の合計額」とする。 art-57-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3/par-2 Where a business operator that has obtained the approval under Article 37-2, paragraph (1) or (6) of the Act has, before that approval, submitted a return under Article 42, paragraph (1), (4) or (6) of the Act that states the matters set out in the items of Article 43, paragraph (1) of the Act (limited to one relating to the elected disaster-affected taxable period prescribed in Article 37-2, paragraph (1) of the Act or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article for which that approval was obtained), for the application of Article 43, paragraph (1), item (iii) of the Act to that return, the phrase "total of the amounts of consumption tax" in that item is deemed to be replaced with "total of the amounts of consumption tax (meaning the amount of consumption tax calculated on the assumption that the approval under Article 37-2, paragraph (1) or (6) had not been obtained)". machine translation, not official --- ## Cites - art-57-3/par-1: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108) - art-57-3/par-1/item-1: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108) - art-57-3/par-1/item-2: 前号 → 消費税法施行令 第五十七条の三第一項第一号 (Article 57-3, paragraph (1), item (i)), art-57-3/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3/par-1/item-1 - art-57-3/par-1/item-2: 法第三十七条の二第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108) - art-57-3/par-1/item-3: 法第三十七条第六項 → 消費税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37/par-6 (e-Gov law ID 363AC0000000108) - art-57-3/par-2: 法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108) - art-57-3/par-2: 第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-6 (e-Gov law ID 363AC0000000108) - art-57-3/par-2: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108) - art-57-3/par-2: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 (e-Gov law ID 363AC0000000108) - art-57-3/par-2: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 (e-Gov law ID 363AC0000000108) - art-57-3/par-2: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108) - art-57-3/par-2: 法第四十三条第一項第三号 → 消費税法 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-3 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 第五十七条の三第一項第二号（災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-3/par-1/item-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-20261106T203801-031, 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