# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（国又は地方公共団体に準ずる法人に係る承認に関する経過措置） — address `suppl-4072-341/art-14` - 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-4072-341/art-14 - 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. --- ### 第十四条（国又は地方公共団体に準ずる法人に係る承認に関する経過措置） — Transitional Measures Concerning Approval of Corporations Equivalent to the National Government or Local Governments caption: machine translation, not official suppl-4072-341/art-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-14 **第一項** 旧令第七十四条第一項の規定による大蔵大臣の承認を受けている法人は、新令第七十四条第一項の規定による税務署長の承認を受けた法人とみなす。 suppl-4072-341/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-14/par-1 A corporation that has received the approval of the Minister of Finance under Article 74, paragraph (1) of the Former Order is deemed to be a corporation that has received the approval of the district director under Article 74, paragraph (1) of the New Order. machine translation, not official **第二項** 旧令第七十六条第一項及び第二項第四号の規定による大蔵大臣の承認を受けている法人及び期間は、新令第七十六条第一項及び第二項第四号の規定による税務署長の承認を受けた法人及び期間とみなす。 suppl-4072-341/art-14/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-14/par-2 The corporations and periods for which the approval of the Minister of Finance under Article 76, paragraph (1) and paragraph (2), item (iv) of the Former Order has been received are deemed to be corporations and periods for which the approval of the district director under Article 76, paragraph (1) and paragraph (2), item (iv) of the New Order has been received. machine translation, not official **第三項** 適用日前に旧令第七十四条第三項又は第七十六条第四項の規定により大蔵大臣に対しされた承認の申請については、適用日に新令第七十四条第三項又は第七十六条第四項の規定により税務署長に対しされた承認の申請とみなす。 suppl-4072-341/art-14/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-14/par-3 An application for approval made to the Minister of Finance under Article 74, paragraph (3) or Article 76, paragraph (4) of the Former Order before the application date is deemed to be an application for approval made to the district director on the application date under Article 74, paragraph (3) or Article 76, paragraph (4) of the New Order. machine translation, not official --- ## Cites - suppl-4072-341/art-14/par-1: 新令第七十四条第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1 - suppl-4072-341/art-14/par-2: 新令第七十六条第一項 → 消費税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-1 - suppl-4072-341/art-14/par-2: 第二項第四号 → 消費税法施行令 第七十六条第二項第四号 (Article 76, paragraph (2), item (iv)), art-76/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/par-2/item-4 - suppl-4072-341/art-14/par-3: 新令第七十四条第三項 → 消費税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-3 - suppl-4072-341/art-14/par-3: 第七十六条第四項 → 消費税法施行令 第七十六条第四項 (Article 76, paragraph (4)), art-76/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-76/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-20261106T203801-049, 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