# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（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-4302-135/art-18` - 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-18 - 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. --- ### 第十八条（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-4302-135/art-18 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18 **第一項** 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登録開始日を含む課税期間中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-4302-135/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18/par-1 Where a business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act applies has submitted 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 taxable period that includes the registration start date, and has stated in that written notification that Article 37, paragraph (1) of the Consumption Tax Act is to apply for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the Consumption Tax Act applies by deeming that written notification to have been submitted to that district director on the day preceding the first day of that taxable period. machine translation, not official --- ## Cites - suppl-4302-135/art-18/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) ## Cited by 2 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 附則第十七条第一項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17/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-20261106T203801-064, 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