# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十三条の二 (Article 63-2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2. 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: 第六十三条の二 (Article 63-2)（申告期限延長法人に係る中間申告等の特例） — address `art-63-2` - 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-63-2 - 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. --- ### 第六十三条の二（申告期限延長法人に係る中間申告等の特例） — Special Provisions on Interim Returns, etc. of Corporations with Extended Filing Deadlines caption: machine translation, not official art-63-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2 **第一項** 法第四十五条の二第一項の規定の適用がある場合における法第三十七条の二第二項及び第五項（これらの規定を同条第七項において準用する場合を含む。）並びに第四十二条第一項及び第四項の規定の適用については、法第三十七条の二第二項中「翌日」とあるのは「翌日から一月を経過した日」と、同条第五項中「二月」とあるのは「三月」と、「以後」とあるのは「から一月を経過した日以後」と、法第四十二条第一項中「以後一月の期間」とあるのは「から同日以後二月を経過した日の前日までの間に終了した一月中間申告対象期間」と、「二月を」とあるのは「三月を」と、同条第四項第一号中「末日」とあるのは「末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間であり、かつ、当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）」とする。 art-63-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2/par-1 Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 37-2, paragraphs (2) and (5) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) and Article 42, paragraphs (1) and (4) of the Act, in Article 37-2, paragraph (2) of the Act, the phrase "the day following" is deemed to be replaced with "the day on which one month has elapsed from the day following"; in paragraph (5) of that Article, the phrase "two months" is deemed to be replaced with "three months", and the phrase "on or after the day following" with "on or after the day on which one month has elapsed from the day following"; in Article 42, paragraph (1) of the Act, the phrase "the one-month period beginning on the first day of the taxable period" is deemed to be replaced with "a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which two months have elapsed from that day", and the phrase "two months have elapsed" with "three months have elapsed"; and in paragraph (4), item (i) of that Article, the phrase "last day" is deemed to be replaced with "last day (where that three-month interim filing period is the first of the three-month interim filing periods divided into periods of every three months on or after the first day of that taxable period, and Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the deadline for filing the final return for the immediately preceding taxable period, the day that is deemed by that paragraph to be the deadline for filing that final return)". machine translation, not official **第二項** 法第四十五条の二第一項の規定の適用がある場合における第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項、第七十条の十三並びに第七十一条第二項及び第五項の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項及び第三項において同じ。）」と、第五十四条第三項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」とする。 art-63-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2/par-2 Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3), Article 70-13 and Article 71, paragraphs (2) and (5), in Article 18, paragraph (10), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period)"; in Article 50, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph and paragraph (3))"; in Article 54, paragraph (3), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))"; in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph)"; and in Article 71, paragraph (2), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))". machine translation, not official **第三項** 法第四十五条の二第一項の規定の適用がある場合における法第七条第二項に規定する証明に係る書類（帳簿を含む。以下この項において同じ。）その他の書類の保存期間については、財務省令で定める。 art-63-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2/par-3 The period for retaining the documents relating to the proof under Article 7, paragraph (2) of the Act (including books; the same applies hereinafter in this paragraph) and other documents in the case where Article 45-2, paragraph (1) of the Act applies is specified by Ministry of Finance Order. machine translation, not official --- ## Cites - art-63-2/par-1: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108) - art-63-2/par-1: 法第三十七条の二第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-2 (e-Gov law ID 363AC0000000108) - art-63-2/par-1: 第五項 → 消費税法 第三十七条の二第五項 (Article 37-2, paragraph (5)), art-37-2/par-5 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-5 (e-Gov law ID 363AC0000000108) - art-63-2/par-1: 同条第七項 → 消費税法 第三十七条の二第七項 (Article 37-2, paragraph (7)), art-37-2/par-7 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-7 (e-Gov law ID 363AC0000000108) - art-63-2/par-1: 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-63-2/par-1: 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-63-2/par-1: 同条第四項第一号 → 消費税法 第四十二条第四項第一号 (Article 42, paragraph (4), item (i)), art-42/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-1 (e-Gov law ID 363AC0000000108) - art-63-2/par-1: 国税通則法第十条第二項 → 国税通則法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-10/par-2 (e-Gov law ID 337AC0000000066) - art-63-2/par-2: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108) - art-63-2/par-2: 第十八条第十項 → 消費税法施行令 第十八条第十項 (Article 18, paragraph (10)), art-18/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-10 - art-63-2/par-2: 第五十条 → 消費税法施行令 第五十条 (Article 50), art-50 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50 - art-63-2/par-2: 第五十四条第三項 → 消費税法施行令 第五十四条第三項 (Article 54, paragraph (3)), art-54/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-3 - art-63-2/par-2: 第五項 → 消費税法施行令 第五十四条第五項 (Article 54, paragraph (5)), art-54/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-54/par-5 - art-63-2/par-2: 第五十八条の二第二項 → 消費税法施行令 第五十八条の二第二項 (Article 58-2, paragraph (2)), art-58-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-2 - art-63-2/par-2: 第三項 → 消費税法施行令 第五十八条の二第三項 (Article 58-2, paragraph (3)), art-58-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-3 - art-63-2/par-2: 第五十八条の三第二項 → 消費税法施行令 第五十八条の三第二項 (Article 58-3, paragraph (2)), art-58-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-3/par-2 - art-63-2/par-2: 第三項 → 消費税法施行令 第五十八条の三第三項 (Article 58-3, paragraph (3)), art-58-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-3/par-3 - art-63-2/par-2: 第七十条の十三 → 消費税法施行令 第七十条の十三 (Article 70-13), art-70-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13 - art-63-2/par-2: 第七十一条第二項 → 消費税法施行令 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-2 - art-63-2/par-2: 第五項 → 消費税法施行令 第七十一条第五項 (Article 71, paragraph (5)), art-71/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-71/par-5 - art-63-2/par-2: 第五十条第一項 → 消費税法施行令 第五十条第一項 (Article 50, paragraph (1)), art-50/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-1 - art-63-2/par-2: 次項 → 消費税法施行令 第五十条第二項 (Article 50, paragraph (2)), art-50/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-2 - art-63-2/par-2: 第三項 → 消費税法施行令 第五十条第三項 (Article 50, paragraph (3)), art-50/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50/par-3 - art-63-2/par-2: 第七十条の十三第一項 → 消費税法施行令 第七十条の十三第一項 (Article 70-13, paragraph (1)), art-70-13/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-13/par-1 - art-63-2/par-3: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108) - art-63-2/par-3: 法第七条第二項 → 消費税法 第七条第二項 (Article 7, paragraph (2)), art-7/par-2 — https://japanlaw.org/en/consumption-tax-act/art-7/par-2 (e-Gov law ID 363AC0000000108) - art-63-2/par-3: この項 → 消費税法施行令 第六十三条の二第三項 (Article 63-2, paragraph (3)), art-63-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 第六十三条の二第三項（申告期限延長法人に係る中間申告等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-63-2/par-3 --- ## 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-20261106T203801-033, 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-20261106T203801-033, 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