# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（公共法人等の事業年度に係る届出に関する経過措置） — address `suppl-3632-360/art-6` - 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-6 - 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. --- ### 第六条（公共法人等の事業年度に係る届出に関する経過措置） — Transitional Measures Concerning Notification of Business Years of Public Corporations, etc. caption: machine translation, not official suppl-3632-360/art-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-6 **第一項** 適用日において、第三条第二項に規定する法令又は定款等に会計年度等の定めがない公共法人等が国内において課税資産の譲渡等に係る事業を行つている場合には、適用日以後二月以内に、同項に規定する会計年度等を定めてこれを納税地を所轄する税務署長に届け出なければならない。 suppl-3632-360/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-1 Where, on the application date, a public corporation, etc. for which the laws and regulations or articles of incorporation, etc. prescribed in Article 3, paragraph (2) do not prescribe a fiscal year, etc. is conducting business pertaining to taxable transfers, etc. of assets in Japan, it must, within two months after the application date, prescribe the fiscal year, etc. prescribed in that paragraph and notify the district director having jurisdiction over its place for tax payment of it. machine translation, not official **第二項** 前項の規定による届出をすべき公共法人等がその届出をしない場合には、第三条第二項の規定による届出をしないものとみなして、同条第三項又は第四項の規定を適用する。 suppl-3632-360/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-2 Where a public corporation, etc. that is to make the notification under the preceding paragraph does not make that notification, it is deemed not to have made the notification under Article 3, paragraph (2), and paragraph (3) or (4) of that Article applies. machine translation, not official --- ## Cites - suppl-3632-360/art-6/par-1: 第三条第二項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-2 - suppl-3632-360/art-6/par-2: 前項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3632-360/art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-1 - suppl-3632-360/art-6/par-2: 第三条第二項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-2 - suppl-3632-360/art-6/par-2: 同条第三項 → 消費税法施行令 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-3 - suppl-3632-360/art-6/par-2: 第四項 → 消費税法施行令 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-3/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第六条第二項（公共法人等の事業年度に係る届出に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06