# 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-4072-341/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)（合併があった場合の納税義務の免除の特例等に関する経過措置） — address `suppl-4072-341/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-4072-341/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（合併があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc. caption: machine translation, not official suppl-4072-341/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-3 **第一項** 消費税法第十一条第二項若しくは第四項の被合併法人、同法第十二条第二項若しくは第四項の分割親法人又は同条第三項若しくは第五項の分割子法人が、適用日前に国内において行った課税資産の譲渡等（同法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下同じ。）につき、改正法第三条の規定による改正後の消費税法（以下「新法」という。）第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係るこれらの法人の新令第二十二条第一項、第二項若しくは第四項又は新令第二十三条第三項から第五項までの規定に規定する各事業年度における課税売上高及び当該分割親法人の同条第二項に規定する特定事業年度における課税売上高の計算については、なお従前の例による。 suppl-4072-341/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-3/par-1 Where a merged corporation under Article 11, paragraph (2) or (4) of the Consumption Tax Act, a split-off parent corporation under Article 12, paragraph (2) or (4) of that Act, or a split-off subsidiary corporation under paragraph (3) or (5) of that Article has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 3 of the Amending Act (hereinafter referred to as the "New Act") with respect to taxable transfers, etc. of assets made in Japan before the application date (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter), the provisions then in force continue to govern the calculation of the taxable sales in each business year prescribed in Article 22, paragraph (1), (2) or (4), or Article 23, paragraphs (3) through (5) of the New Order, and the taxable sales in the specified business year prescribed in Article 23, paragraph (2) of the New Order of the split-off parent corporation, of those corporations relating to that refund, etc. of consideration for sales. machine translation, not official --- ## Cites - suppl-4072-341/art-3/par-1: 消費税法第十一条第二項 → 消費税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/consumption-tax-act/art-11/par-2 (e-Gov law ID 363AC0000000108) - suppl-4072-341/art-3/par-1: 第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108) - suppl-4072-341/art-3/par-1: 同法第十二条第二項 → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108) - suppl-4072-341/art-3/par-1: 第四項 → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108) - suppl-4072-341/art-3/par-1: 同条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108) - suppl-4072-341/art-3/par-1: 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) - suppl-4072-341/art-3/par-1: 同法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) - suppl-4072-341/art-3/par-1: 第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108) - suppl-4072-341/art-3/par-1: 新令第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - suppl-4072-341/art-3/par-1: 第二項 → 消費税法施行令 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-2 - suppl-4072-341/art-3/par-1: 第四項 → 消費税法施行令 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-4 - suppl-4072-341/art-3/par-1: 新令第二十三条第三項から第五項まで → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-3 - suppl-4072-341/art-3/par-1: 新令第二十三条第三項から第五項まで → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-4 - suppl-4072-341/art-3/par-1: 新令第二十三条第三項から第五項まで → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-5 - suppl-4072-341/art-3/par-1: 同条第二項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/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-20261106T203801-048, 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