# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十六条の四 (Article 26-4)

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第二十六条の四 (Article 26-4)（事業を開始した日の属する課税期間等の範囲） — address `art-26-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-4
- e-Gov law ID: 363M50000040053 — 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.

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### 第二十六条の四（事業を開始した日の属する課税期間等の範囲） — Scope of Taxable Periods That Include the Day on Which a Business Was Commenced, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-26-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-4</sup>

**第一項**  令第七十条の四に規定する財務省令で定める課税期間は、次に掲げる課税期間とする。
<sup>art-26-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-4/par-1</sup>
The taxable periods specified by Ministry of Finance Order prescribed in Article 70-4 of the Order are the following taxable periods:
<sup>machine translation, not official</sup>

  **一**  事業者（法第五十七条の三第三項の規定の適用を受ける事業者を除く。）が国内において課税資産の譲渡等に係る事業を開始した日の属する課税期間
  <sup>art-26-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-4/par-1/item-1</sup>
  the taxable period that includes the day on which a business operator (excluding a business operator to which Article 57-3, paragraph (3) of the Act applies) commenced a business relating to taxable transfers, etc. of assets in Japan;
  <sup>machine translation, not official</sup>

  **二**  法人が合併（合併により法人を設立する場合を除く。）により法第五十七条の二第一項の登録を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する課税期間
  <sup>art-26-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-4/par-1/item-2</sup>
  in the case where a corporation has succeeded, through a merger (excluding a case where a corporation is established through the merger), to the business of a merged corporation that had received the registration under Article 57-2, paragraph (1) of the Act: the taxable period that includes the day on which that merger took place;
  <sup>machine translation, not official</sup>

  **三**  法人が吸収分割により法第五十七条の二第一項の登録を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する課税期間
  <sup>art-26-4/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26-4/par-1/item-3</sup>
  in the case where a corporation has succeeded, through an absorption-type company split, to the business of a splitting corporation that had received the registration under Article 57-2, paragraph (1) of the Act: the taxable period that includes the day on which that absorption-type company split took place.
  <sup>machine translation, not official</sup>

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## Cites
- art-26-4/par-1: 令第七十条の四 → 消費税法施行令 第七十条の四 (Article 70-4), art-70-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-4 (e-Gov law ID 363CO0000000360)
- art-26-4/par-1/item-1: 法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-3 (e-Gov law ID 363AC0000000108)
- art-26-4/par-1/item-2: 法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108)
- art-26-4/par-1/item-3: 法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108)

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## 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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-022, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06