# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の四 (Article 70-4) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-4. 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: 第七十条の四 (Article 70-4)（登録の時期等に関する特例） — address `art-70-4` - 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-70-4 - 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. --- ### 第七十条の四（登録の時期等に関する特例） — Special Provisions on the Time, etc. of Registration caption: machine translation, not official art-70-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-4 **第一項** 登録を受けようとする事業者が、事業を開始した日の属する課税期間その他の財務省令で定める課税期間の初日から登録を受けようとする旨を記載した法第五十七条の二第二項の申請書を当該課税期間の末日までに提出した場合において、同条第三項の規定による登録がされたときは、当該課税期間の初日から登録を受けたものとみなす。 art-70-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-4/par-1 Where a business operator that intends to receive registration has submitted, by the last day of the taxable period that includes the day on which it commenced business or another taxable period specified by Ministry of Finance Order, the written application under Article 57-2, paragraph (2) of the Act stating that it intends to receive registration from the first day of that taxable period, and registration under paragraph (3) of that Article is made, the business operator is deemed to have received registration from the first day of that taxable period. machine translation, not official --- ## Cites - art-70-4/par-1: 法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 (e-Gov law ID 363AC0000000108) - art-70-4/par-1: 同条第三項 → 消費税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-3 (e-Gov law ID 363AC0000000108) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第十三条第一項（登録の時期に関する特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-13/par-1 - 消費税法施行規則 第二十六条の四第一項（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-regulation/art-26-4/par-1 (e-Gov law ID 363M50000040053) --- ## 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-20261106T203801-034, 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