# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（登録申請書の提出等に関する経過措置） — address `suppl-4302-135/art-15` - 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-4302-135/art-15 - 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. --- ### 第十五条（登録申請書の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Written Applications for Registration caption: machine translation, not official suppl-4302-135/art-15 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15 **第一項** 二十八年改正法附則第四十四条第一項の規定により五年消費税法第五十七条の二第二項の申請書を提出しようとする事業者が、二十八年改正法附則第四十四条第一項ただし書に規定する五年施行日の六月前の日までに当該申請書を提出することにつき困難な事情がある場合において、当該申請書に当該困難な事情を記載して提出し、五年消費税法第五十七条の二第三項の規定による同条第一項の登録がされたときは、二十八年改正法附則第四十四条第一項ただし書の規定にかかわらず、五年施行日に五年消費税法第五十七条の二第一項の登録を受けたものとみなす。 suppl-4302-135/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-1 Where a business operator that intends to submit the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act pursuant to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act has difficult circumstances in submitting that written application by the day six months before the 2023 Effective Date prescribed in the proviso to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, states those difficult circumstances in that written application and submits it, and registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act is made pursuant to paragraph (3) of that Article, the business operator is deemed, notwithstanding the proviso to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, to have received the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act on the 2023 Effective Date. machine translation, not official **第二項** 五年施行日後に五年消費税法第五十七条の二第一項の登録を受けようとする事業者（二十八年改正法附則第四十四条第四項の規定の適用を受けることとなる事業者に限る。）が、五年消費税法第五十七条の二第二項の申請書を提出する場合には、当該申請書に同条第一項の登録を希望する年月日（当該申請書を提出する日から十五日を経過する日以後の日に限る。次項において「登録希望日」という。）を記載するものとする。 suppl-4302-135/art-15/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-2 Where a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act after the 2023 Effective Date (limited to a business operator that comes to be subject to the application of Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act) submits the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act, it is to state in that written application the date on which it wishes to receive the registration under paragraph (1) of that Article (limited to a date on or after the day on which 15 days have elapsed from the day on which that written application is submitted; referred to as the "requested registration date" in the following paragraph). machine translation, not official **第三項** 前項の規定により登録希望日から五年消費税法第五十七条の二第一項の登録を受けようとする事業者について、当該登録希望日後に同条第三項の規定による同条第一項の登録がされたときは、当該登録希望日に同項の登録を受けたものとみなす。 suppl-4302-135/art-15/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-3 With regard to a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act from the requested registration date pursuant to the provisions of the preceding paragraph, where registration under paragraph (1) of that Article is made pursuant to paragraph (3) of that Article after that requested registration date, the business operator is deemed to have received the registration under paragraph (1) of that Article on that requested registration date. machine translation, not official --- ## Cites - suppl-4302-135/art-15/par-2: 次項 → 消費税法施行令 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4302-135/art-15/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-3 - suppl-4302-135/art-15/par-3: 前項 → 消費税法施行令 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4302-135/art-15/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-2 ## Cited by 3 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四号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-4 - 消費税法施行令 附則第十五条第二項（登録申請書の提出等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-2 - 消費税法施行令 附則第十五条第三項（登録申請書の提出等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-3 --- ## 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-20261106T203801-063, 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-20261106T203801-063, 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