# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の七 (Article 70-7) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-7. 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: 第七十条の七 (Article 70-7)（登録取消しの届出があつた場合におけるみなし登録期間の特例） — address `art-70-7` - 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-70-7 - 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. --- ### 第七十条の七（登録取消しの届出があつた場合におけるみなし登録期間の特例） — Special Provisions on the Deemed Registration Period Where Notification of Cancellation of Registration Has Been Made caption: machine translation, not official art-70-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-7 **第一項** 相続により法第五十七条の三第一項に規定する適格請求書発行事業者（法第五十七条の二第十項第一号の規定による届出書を提出した者に限る。）の事業を承継した相続人に係る法第五十七条の三第三項の規定の適用については、同項中「又は」とあるのは「若しくは」と、「経過する日」とあるのは「経過する日又は同条第十項（第一号に係る部分に限る。）の規定により当該適格請求書発行事業者に係る同条第一項の登録が失効する日の前日」と、「第一号」とあるのは「同号」とする。 art-70-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-7/par-1 With regard to the application of Article 57-3, paragraph (3) of the Act to an heir who has succeeded by inheritance to the business of a qualified invoice issuer prescribed in Article 57-3, paragraph (1) of the Act (limited to a person who has submitted a written notification under Article 57-2, paragraph (10), item (i) of the Act), in Article 57-3, paragraph (3) of the Act, the phrase "the earlier of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article and" is deemed to be replaced with "the earliest of the day preceding the day on which that heir received the registration under paragraph (1) of the preceding Article,"; the phrase "the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died" is deemed to be replaced with "the day on which four months have elapsed from the day following the day on which the qualified invoice issuer concerned in that inheritance died, and the day preceding the day on which the registration under paragraph (1) of that Article relating to that qualified invoice issuer ceases to be effective pursuant to paragraph (10) of that Article (limited to the part relating to item (i))"; and the phrase "item (i)" is deemed to be replaced with "that item". machine translation, not official --- ## Cites - art-70-7/par-1: 法第五十七条の三第一項 → 消費税法 第五十七条の三第一項 (Article 57-3, paragraph (1)), art-57-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-1 (e-Gov law ID 363AC0000000108) - art-70-7/par-1: 法第五十七条の二第十項第一号 → 消費税法 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), art-57-2/par-10/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-10/item-1 (e-Gov law ID 363AC0000000108) - art-70-7/par-1: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108) --- ## 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-20261106T203801-035, 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-20261106T203801-035, 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