# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（仮決算をした場合の中間申告に係る特定課税仕入れに関する経過措置） — address `suppl-4272-145/art-9` - 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-4272-145/art-9 - 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. --- ### 第九条（仮決算をした場合の中間申告に係る特定課税仕入れに関する経過措置） — Transitional Measures Concerning Specified Taxable Purchases Relating to Interim Returns When Provisional Settlement of Accounts Is Made caption: machine translation, not official suppl-4272-145/art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-9 **第一項** 改正法附則第四十二条及び第四十四条第二項の規定は、新法第四十二条第一項、第四項又は第六項の規定による申告書（新法第四十三条第一項各号に掲げる事項を記載したものに限る。）を提出する場合について準用する。この場合において、改正法附則第四十二条中「課税期間」とあるのは「中間申告対象期間」と、「以後」とあるのは「（新消費税法第四十三条第一項に規定する中間申告対象期間をいう。以下この条及び附則第四十四条第二項において同じ。）以後」と、改正法附則第四十四条第二項中「課税期間」とあるのは「中間申告対象期間」と読み替えるものとする。 suppl-4272-145/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-9/par-1 The provisions of Article 42 and Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the case of submitting a return under Article 42, paragraph (1), (4) or (6) of the New Act (limited to one stating the matters listed in the items of Article 43, paragraph (1) of the New Act). In this case, in Article 42 of the Supplementary Provisions of the Amending Act, the phrase "from and including the taxable period" is deemed to be replaced with "from and including the interim filing period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this Article and Article 44, paragraph (2) of the Supplementary Provisions)" and the phrase "taxable period" with "interim filing period", and in Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act, the phrase "taxable period" is deemed to be replaced with "interim filing period". machine translation, not official --- ## 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-20261106T203801-057, 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