# 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-4262-317/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-4262-317/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-4262-317/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-4262-317/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-3 **第一項** 事業者が、平成二十六年四月一日から施行日の前日までの間に国内において行った課税資産の譲渡等（消費税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い、平成二十七年十月一日以後に国内において行った課税資産の譲渡等については、特定資産の譲渡等（同項第八号の二に規定する特定資産の譲渡等をいう。次条第二項において同じ。）に該当するものを除く。次条第二項を除き、以下同じ。）につき、施行日以後に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新令第二十二条第一項に規定する各事業年度における課税売上高、新令第二十三条第四項に規定する特定事業年度における課税売上高及び新令第二十五条の四第一項に規定する基準期間相当期間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-4262-317/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-3/par-1 Where a business operator, with regard to a taxable transfer, etc. of assets made in Japan during the period from April 1, 2014 to the day preceding the Effective Date (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act and, for a taxable transfer, etc. of assets made in Japan on or after October 1, 2015, excluding one that falls under a specified transfer, etc. of assets (meaning a specified transfer, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies in paragraph (2) of the following Article); the same applies hereinafter, except in paragraph (2) of the following Article), makes on or after the Effective Date a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 3 of the Amending Act (hereinafter referred to as the "New Act"), the provisions then in force continue to govern the calculation of the taxable sales in each business year prescribed in Article 22, paragraph (1) of the New Order, the taxable sales in the specified business year prescribed in Article 23, paragraph (4) of the New Order and the taxable sales in the period corresponding to the base period prescribed in Article 25-4, paragraph (1) of the New Order that relate to that refund, etc. of consideration for sales. machine translation, not official --- ## Cites - suppl-4262-317/art-3/par-1: 消費税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-4262-317/art-3/par-1: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108) - suppl-4262-317/art-3/par-1: 次条第二項 → 消費税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4262-317/art-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2 - suppl-4262-317/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-4262-317/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-4262-317/art-3/par-1: 新令第二十三条第四項 → 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-4262-317/art-3/par-1: 新令第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/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-20261106T203801-048, 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-20261106T203801-056, 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