# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十条の八 (Article 70-8) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-8. 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: 第七十条の八 (Article 70-8)（適格請求書発行事業者の事業を承継した相続人の棚卸資産に係る消費税額の調整） — address `art-70-8` - 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-70-8 - 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. --- ### 第七十条の八（適格請求書発行事業者の事業を承継した相続人の棚卸資産に係る消費税額の調整） — Adjustment of Consumption Tax on Inventory of an Heir Who Has Succeeded to the Business of a Qualified Invoice Issuer caption: machine translation, not official art-70-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-8 **第一項** 法第五十七条の三第三項の規定の適用を受ける同項に規定する相続人（同項に規定するみなし登録期間の初日の前日において法第九条第一項本文の規定により消費税を納める義務が免除される事業者に限る。）における法第三十六条第一項の規定の適用については、同項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は第五十七条の三第三項」とする。 art-70-8/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-8/par-1 With regard to the application of Article 36, paragraph (1) of the Act to an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph (limited to a business operator that, on the day preceding the first day of the deemed registration period prescribed in that paragraph, is exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act), in Article 36, paragraph (1) of the Act, the phrase "or Article 12, paragraph (5)" is deemed to be replaced with "Article 12, paragraph (5) or Article 57-3, paragraph (3)". machine translation, not official **第二項** 法第五十七条の三第三項の規定の適用を受ける同項に規定する相続人（同項に規定するみなし登録期間の末日の翌日において法第九条第一項本文の規定により消費税を納める義務が免除される事業者に限る。）における法第三十六条第五項の規定の適用については、同項中「同項の規定の適用を受けることとなつた課税期間の初日の前日」とあるのは「第五十七条の三第三項に規定するみなし登録期間の末日」と、「前日の属する課税期間」とあるのは「みなし登録期間」と、「課税期間に」とあるのは「みなし登録期間に」と、「当該課税期間の」とあるのは「当該みなし登録期間の末日の属する課税期間の」とする。 art-70-8/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-8/par-2 With regard to the application of Article 36, paragraph (5) of the Act to an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph (limited to a business operator that, on the day following the last day of the deemed registration period prescribed in that paragraph, is exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act), in Article 36, paragraph (5) of the Act, the phrase "the day preceding the first day of the taxable period in which it became subject to the application of that paragraph" is deemed to be replaced with "the last day of the deemed registration period prescribed in Article 57-3, paragraph (3)"; the phrase "the taxable period that includes that preceding day" with "the deemed registration period"; the phrase "in that taxable period" with "in the deemed registration period"; and the phrase "for that taxable period" with "for the taxable period that includes the last day of that deemed registration period". machine translation, not official --- ## Cites - art-70-8/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) - art-70-8/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - art-70-8/par-1: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108) - art-70-8/par-1: 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-70-8/par-2: 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) - art-70-8/par-2: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - art-70-8/par-2: 法第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/en/consumption-tax-act/art-36/par-5 (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