# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（仕入れに係る消費税額の控除の特例の適用がない分割に係る課税期間等に関する経過措置） — address `suppl-3632-360/art-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-15 - 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. --- ### 第十五条（仕入れに係る消費税額の控除の特例の適用がない分割に係る課税期間等に関する経過措置） — Transitional Measures Concerning Taxable Periods, etc. Relating to Company Splits Not Subject to the Special Provisions on Deduction of Consumption Tax on Purchases caption: machine translation, not official suppl-3632-360/art-15 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-15 **第一項** 第五十五条の規定は、施行日の翌日以後に同条に規定する分割又は他の分割があつた場合について適用する。 suppl-3632-360/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-15/par-1 The provisions of Article 55 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date. machine translation, not official **第二項** 第五十五条第一項第二号から第五号までの規定の適用がある場合において、これらの規定に規定する基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-15/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-15/par-2 Where the provisions of Article 55, paragraph (1), items (ii) through (v) apply, if the first day of the period corresponding to the base period prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period. machine translation, not official **第三項** 第五十五条第二項から第四項までの規定の適用がある場合において、これらの規定に規定する他の分割に係る基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-15/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-15/par-3 Where the provisions of Article 55, paragraphs (2) through (4) apply, if the first day of the period corresponding to the base period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period. machine translation, not official --- ## Cites - suppl-3632-360/art-15/par-1: 第五十五条 → 消費税法施行令 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55 - suppl-3632-360/art-15/par-2: 第五十五条第一項第二号から第五号まで → 消費税法施行令 第五十五条第一項第二号 (Article 55, paragraph (1), item (ii)), art-55/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-55/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-20261106T203801-045, 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-20261106T203801-046, 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