# 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-4309-18/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)（電子情報処理組織による申告の特例に関する経過措置） — address `suppl-4309-18/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-4309-18/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（電子情報処理組織による申告の特例に関する経過措置） — Transitional Measures on Special Provisions on Filing Returns by Means of Electronic Data Processing System caption: machine translation, not official suppl-4309-18/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3 **第一項** 令和二年四月一日前に設立された法人である事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下次条までにおいて同じ。）で同日以後最初に開始する課税期間（同法第十九条第一項に規定する課税期間をいい、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。附則第四条の二及び第四条の三において同じ。）において同法第四十六条の二第二項に規定する特定法人に該当する事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、当該課税期間開始の日以後一月以内に消費税法施行規則第二十三条の四第一項の規定によりその例によるものとされる国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令（平成十五年財務省令第七十一号）第四条第一項の届出を行わなければならない。 suppl-4309-18/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3/par-1 A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; hereinafter the same applies through the following Article) that is a corporation established before April 1, 2020 and that falls under a specified corporation prescribed in Article 46-2, paragraph (2) of that Act in the first taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of that Act, and including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article; the same applies in Article 4-2 and Article 4-3 of the Supplementary Provisions) beginning on or after that date, other than a business operator exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of that Act, must make the notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 71 of 2003), which is to be followed pursuant to the provisions of Article 23-4, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, within one month after the date on which that taxable period begins. machine translation, not official --- ## Cites - suppl-4309-18/art-3/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-3/par-1: 次条 → 消費税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4309-18/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 - suppl-4309-18/art-3/par-1: 同法第十九条第一項 → 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-4309-18/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-4309-18/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-4309-18/art-3/par-1: 附則第四条の二 → 消費税法施行規則 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-4309-18/art-4-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2 - suppl-4309-18/art-3/par-1: 第四条の三 → 消費税法施行規則 附則第四条の三 (Supplementary Provisions, Article 4-3), suppl-4309-18/art-4-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-3 - suppl-4309-18/art-3/par-1: 同法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2 (e-Gov law ID 363AC0000000108) - suppl-4309-18/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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-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-20261106T203801-031, 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