# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — address `suppl-4292-109/art-12` - 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-4292-109/art-12 - 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. --- ### 第十二条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases caption: machine translation, not official suppl-4292-109/art-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-12 **第一項** 事業者が、消費税法第三十七条第一項に規定する届出書を施行日以後に開始する課税期間（附則第三条及び第五条第二項の規定の適用により同法第三十七条第一項の規定の適用を受けることができることとなるものに限るものとし、消費税法施行令第五十六条第一項各号に掲げるものを除く。）の初日から平成二十九年十二月三十一日までの間にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。 suppl-4292-109/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-12/par-1 Where a business operator submits the written notification prescribed in Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date (limited to one in respect of which the business operator becomes able to be subject to the application of Article 37, paragraph (1) of that Act by the application of Article 3 and Article 5, paragraph (2) of the Supplementary Provisions, and excluding those listed in the items of Article 56, paragraph (1) of the Order for Enforcement of the Consumption Tax Act) to December 31, 2017, and that written notification states that it will be subject to the application of Article 37, paragraph (1) of the Consumption Tax Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the Consumption Tax Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period. machine translation, not official --- ## Cites - suppl-4292-109/art-12/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-4292-109/art-12/par-1: 附則第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4292-109/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-3 - suppl-4292-109/art-12/par-1: 第五条第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4292-109/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-2 - suppl-4292-109/art-12/par-1: 消費税法施行令第五十六条第一項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-56/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-20261106T203801-046, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-061, 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