# 消費税法施行規則 / Regulation 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-regulation/suppl-3639-53/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: 第三条 (Supplementary Provisions, Article 3)（納税地の指定に関する経過措置） — address `suppl-3639-53/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-regulation/suppl-3639-53/art-3 - 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. --- ### 第三条（納税地の指定に関する経過措置） — Transitional Measures on Designation of Place for Tax Payment caption: machine translation, not official suppl-3639-53/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-3 **第一項** 法の施行の日に所得税法（昭和四十年法律第三十三号）第十八条第一項（納税地の指定）又は法人税法（昭和四十年法律第三十四号）第十八条第一項（納税地の指定）の規定による所得税又は法人税の納税地の指定を受けている事業者については、当該指定を受けている納税地を資産の譲渡等に係る消費税の納税地として同日に法第二十三条第一項の規定による指定を受けたものとみなす。 suppl-3639-53/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-3/par-1 With respect to a business operator that, as of the date of enforcement of the Act, has been designated a place for tax payment of income tax or corporation tax under the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of the Income Tax Act (Act No. 33 of 1965) or Article 18, paragraph (1) (Designation of Place for Tax Payment) of the Corporation Tax Act (Act No. 34 of 1965), the place for tax payment so designated is deemed to have been designated, as of that date, as the place for tax payment of consumption tax on transfers, etc. of assets, under the provisions of Article 23, paragraph (1) of the Act. machine translation, not official --- ## Cites - suppl-3639-53/art-3/par-1: 所得税法（昭和四十年法律第三十三号）第十八条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/income-tax-act/art-18/par-1 (e-Gov law ID 340AC0000000033) - suppl-3639-53/art-3/par-1: 法人税法（昭和四十年法律第三十四号）第十八条第一項 → 法人税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/corporation-tax-act/art-18/par-1 (e-Gov law ID 340AC0000000034) - suppl-3639-53/art-3/par-1: 法第二十三条第一項 → 消費税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/consumption-tax-act/art-23/par-1 (e-Gov law ID 363AC0000000108) --- ## 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-20261106T203801-027, 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