# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — address `suppl-4262-141/art-4` - 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-4262-141/art-4 - 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. --- ### 第四条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators caption: machine translation, not official suppl-4262-141/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4 **第一項** 新令第五十七条の規定は、平成二十七年四月一日（平成二十六年十月一日前に消費税法第三十七条第一項の規定による届出書を提出した同項に規定する事業者（同法第三十七条の二第一項又は消費税法施行令第五十七条の二の規定に基づき平成二十六年十月一日前に当該届出書を提出したものとみなされた事業者を含む。）で平成二十七年四月一日以後に開始する課税期間（同法第十九条に規定する課税期間をいう。以下この条において同じ。）につき同法第三十七条第六項の規定の適用を受けるものについては、同条第一項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の末日の翌日。以下この条において同じ。）以後に開始する課税期間について適用し、平成二十七年四月一日前に開始した課税期間については、なお従前の例による。 suppl-4262-141/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4/par-1 The provisions of Article 57 of the New Order apply to taxable periods beginning on or after April 1, 2015 (for a business operator prescribed in Article 37, paragraph (1) of the Consumption Tax Act that submitted the written notification under that paragraph before October 1, 2014 (including a business operator deemed to have submitted that written notification before October 1, 2014 pursuant to Article 37-2, paragraph (1) of that Act or Article 57-2 of the Order for Enforcement of the Consumption Tax Act) and to which Article 37, paragraph (6) of the Consumption Tax Act applies for a taxable period beginning on or after April 1, 2015 (meaning a taxable period prescribed in Article 19 of that Act; the same applies hereinafter in this Article), the day following the last day of the taxable period that includes the day on which two years have elapsed from the first day of the following taxable period prescribed in Article 37, paragraph (1) of that Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern taxable periods that began before April 1, 2015. machine translation, not official --- ## Cites - suppl-4262-141/art-4/par-1: 新令第五十七条 → 消費税法施行令 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57 - suppl-4262-141/art-4/par-1: 消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - suppl-4262-141/art-4/par-1: 同法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-4262-141/art-4/par-1: 消費税法施行令第五十七条の二 → 消費税法施行令 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-2 - suppl-4262-141/art-4/par-1: 同法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act/art-19 (e-Gov law ID 363AC0000000108) - suppl-4262-141/art-4/par-1: この条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4262-141/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4 - suppl-4262-141/art-4/par-1: 同法第三十七条第六項 → 消費税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37/par-6 (e-Gov law ID 363AC0000000108) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-2 - 消費税法施行令 附則第四条第一項（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4/par-1 --- ## 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-20261106T203801-055, 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