# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（納税義務の免除の適用を受けない旨の届出等に関する経過措置） — address `suppl-4032-201/art-3` - 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-4032-201/art-3 - 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. --- ### 第三条（納税義務の免除の適用を受けない旨の届出等に関する経過措置） — Transitional Measures Concerning Notification of Not Being Subject to Exemption from Tax Liability, etc. caption: machine translation, not official suppl-4032-201/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3 **第一項** 改正法附則第七条第一項に規定する社会福祉事業等の資産の譲渡等及び同条第三項に規定する授産作業の資産の譲渡等（以下「社会福祉事業等に係る資産の譲渡等」という。）を行う事業者が改正法による改正後の消費税法（以下「新法」という。）第九条第四項に規定する届出書をこの政令の施行の日（以下「施行日」という。）以後に開始する新法第十九条に規定する課税期間（この政令による改正後の消費税法施行令（以下「新令」という。）第二十条各号に掲げるものを除く。）の初日から平成四年三月三十一日までの間にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する新法第十九条に規定する課税期間（以下「課税期間」という。）について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。 suppl-4032-201/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-1 Where a business operator that makes the transfers, etc. of assets in social welfare services, etc. prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act and the transfers, etc. of assets from sheltered workshop work prescribed in paragraph (3) of that Article (hereinafter referred to as "transfers, etc. of assets in social welfare businesses, etc.") submits the written notification prescribed in Article 9, paragraph (4) of the Consumption Tax Act as amended by the Amending Act (hereinafter referred to as the "New Act") to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period prescribed in Article 19 of the New Act that begins on or after the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") (excluding those set out in the items of Article 20 of the Order for Enforcement of the Consumption Tax Act as amended by this Cabinet Order (hereinafter referred to as the "New Order")) to March 31, 1992, if the business operator states in that written notification that Article 9, paragraph (4) of the New Act is to apply to it for the taxable period prescribed in Article 19 of the New Act that includes the day on which the written notification was submitted (hereinafter referred to as the "taxable period"), Article 9, paragraph (4) of the New Act applies on the premise that the written notification is deemed to have been submitted to the district director on the day preceding the first day of that taxable period. machine translation, not official **第二項** 社会福祉事業等に係る資産の譲渡等を行う事業者で旧法第九条第四項の規定による届出書を提出している者（新法第九条第六項の規定の適用を受ける事業者に限る。）が、施行日以後に開始する課税期間について新法第九条第四項の規定の適用を受けることをやめようとするときは、同条第六項の規定にかかわらず、施行日から平成四年三月三十一日までの間は、同条第五項の規定による届出書をその納税地を所轄する税務署長に提出することができる。この場合において、当該届出書の提出があった日の属する課税期間の翌課税期間（当該届出書の提出のあった日の属する課税期間が施行日以後に開始する課税期間であるときは、当該課税期間）の初日以後は、同条第四項の規定による届出は、その効力を失う。 suppl-4032-201/art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-2 Where a business operator that makes transfers, etc. of assets in social welfare businesses, etc. and has submitted the written notification under Article 9, paragraph (4) of the Former Act (limited to a business operator to which Article 9, paragraph (6) of the New Act applies) intends to cease to be subject to the application of Article 9, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, it may, notwithstanding paragraph (6) of that Article, submit the written notification under paragraph (5) of that Article to the district director having jurisdiction over its place for tax payment during the period from the Effective Date to March 31, 1992. In this case, on or after the first day of the taxable period following the taxable period that includes the day on which that written notification was submitted (or, where the taxable period that includes the day on which that written notification was submitted is a taxable period beginning on or after the Effective Date, that taxable period), the notification under paragraph (4) of that Article loses its effect. machine translation, not official **第三項** 社会福祉事業等に係る資産の譲渡等を行う事業者で旧法第九条第四項の規定による届出書を提出している者（前項の事業者を除く。）が、施行日以後に開始する課税期間について新法第九条第四項の規定の適用を受けることをやめようとする場合において、施行日以後に開始する課税期間の初日から平成四年三月三十一日までの間に同条第五項の規定による届出書をその納税地を所轄する税務署長に提出したときは、同条第七項の規定にかかわらず、当該届出書を提出した日の属する課税期間の初日以後は、同条第四項の規定による届出は、その効力を失う。 suppl-4032-201/art-3/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-3 Where a business operator that makes transfers, etc. of assets in social welfare businesses, etc. and has submitted the written notification under Article 9, paragraph (4) of the Former Act (excluding the business operator referred to in the preceding paragraph) intends to cease to be subject to the application of Article 9, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, if it submits the written notification under paragraph (5) of that Article to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date to March 31, 1992, then, notwithstanding paragraph (7) of that Article, on or after the first day of the taxable period that includes the day on which it submitted that written notification, the notification under paragraph (4) of that Article loses its effect. machine translation, not official **第四項** 前二項の規定の適用を受けようとする事業者は、当該届出書に大蔵省令で定める事項を記載しなければならない。 suppl-4032-201/art-3/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-4 A business operator that intends to be subject to the preceding two paragraphs must state in the written notification the matters specified by Ministry of Finance Order. machine translation, not official --- ## Cites - suppl-4032-201/art-3/par-1: 第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) - suppl-4032-201/art-3/par-1: 第二十条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20 - suppl-4032-201/art-3/par-3: 前項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4032-201/art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-2 - suppl-4032-201/art-3/par-4: 前二項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4032-201/art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-2 - suppl-4032-201/art-3/par-4: 前二項 → 消費税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-4032-201/art-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第三条第三項（納税義務の免除の適用を受けない旨の届出等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-3 - 消費税法施行令 附則第三条第四項（納税義務の免除の適用を受けない旨の届出等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-4 --- ## 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-20261106T203801-047, 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-20261106T203801-047, 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