# 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-4292-109/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)（小規模事業者の納税義務の免除の特例に関する経過措置） — address `suppl-4292-109/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-4292-109/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（小規模事業者の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators caption: machine translation, not official suppl-4292-109/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-3 **第一項** 施行日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下同じ。）に係る基準期間における課税売上高（同法第九条第一項に規定する基準期間における課税売上高をいう。附則第五条第一項において同じ。）又は同法第九条の二第一項に規定する特定期間における課税売上高については、当該課税期間に係る基準期間（同法第二条第一項第十四号に規定する基準期間をいう。附則第五条第一項において同じ。）又は当該課税期間に係る同法第九条の二第一項に規定する特定期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該基準期間又は当該特定期間の初日から施行されていたものとして、同法第九条第二項又は第九条の二第二項の規定により計算する。 suppl-4292-109/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-3/par-1 With regard to the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act; the same applies in Article 5, paragraph (1) of the Supplementary Provisions) relating to a taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under paragraph (2) or (4) of that Article); the same applies hereinafter) beginning on or after the Effective Date, or the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of that Act, if the first day of the base period relating to that taxable period (meaning the base period prescribed in Article 2, paragraph (1), item (xiv) of that Act; the same applies in Article 5, paragraph (1) of the Supplementary Provisions) or of the specified period prescribed in Article 9-2, paragraph (1) of that Act relating to that taxable period is before the Effective Date, they are calculated under the provisions of Article 9, paragraph (2) or Article 9-2, paragraph (2) of that Act on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that base period or that specified period. machine translation, not official --- ## Cites - suppl-4292-109/art-3/par-1: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 同法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4292-109/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-1 - suppl-4292-109/art-3/par-1: 同法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 同法第二条第一項第十四号 → 消費税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-14 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-3/par-1: 同法第九条第二項 → 消費税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/consumption-tax-act/art-9/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第四条第一項（納税義務の免除の規定の適用を受けない旨の届出に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-4/par-1 - 消費税法施行令 附則第五条第二項（相続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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-2 - 消費税法施行令 附則第十二条第一項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-12/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-20261106T203801-060, 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