# 消費税法 / Consumption Tax Act — 第十二条の三 (Article 12-3) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第十二条の三 (Article 12-3)（特定新規設立法人の納税義務の免除の特例） — address `art-12-3` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-12-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-12-3 - Every provision below carries its address and both URLs 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. --- ### 第十二条の三（特定新規設立法人の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations caption: machine translation, not official art-12-3 · https://japanlaw.org/en/consumption-tax-act/art-12-3 · https://japanlaw.org/l/363AC0000000108/art-12-3 **第一項** その事業年度の基準期間がない法人（前条第一項に規定する新設法人及び社会福祉法第二十二条（定義）に規定する社会福祉法人その他の専ら別表第二に掲げる資産の譲渡等を行うことを目的として設立された法人で政令で定めるものを除く。以下この条において「新規設立法人」という。）のうち、その基準期間がない事業年度開始の日（以下この項及び次項において「新設開始日」という。）において特定要件（他の者により新規設立法人の発行済株式又は出資（その新規設立法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資が直接又は間接に保有される場合その他の他の者により新規設立法人が支配される場合として政令で定める場合であることをいう。以下この条において同じ。）に該当し、かつ、新規設立法人が特定要件に該当する旨の判定の基礎となつた他の者及び当該他の者と政令で定める特殊な関係にある法人のうちいずれかの者について当該新規設立法人の当該新設開始日の属する事業年度の基準期間に相当する期間における課税売上高として政令で定めるところにより計算した金額（国又は地方公共団体が一般会計に係る業務として行う事業における課税資産の譲渡等の対価の額を除く。）が五億円を超える場合又は当該基準期間に相当する期間における総収入金額として政令で定めるところにより計算した金額（国若しくは地方公共団体が一般会計に係る業務として行う事業又は外国若しくは外国の地方公共団体が行う事業におけるものを除く。）が五十億円を超える場合における当該新規設立法人（以下この項及び第三項において「特定新規設立法人」という。）については、当該特定新規設立法人の基準期間がない事業年度に含まれる各課税期間（第九条第四項の規定による届出書の提出により、又は第九条の二第一項、第十一条第三項若しくは第四項、第十二条第一項若しくは第二項若しくは前条第二項の規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、第九条第一項本文の規定は、適用しない。 art-12-3/par-1 · https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 Of corporations that have no base period for the business year (excluding a newly established corporation prescribed in paragraph (1) of the preceding Article, a social welfare corporation prescribed in Article 22 (Definitions) of the Social Welfare Act, and any other corporation established exclusively for the purpose of making transfers, etc. of assets listed in Appended Table 2, as specified by Cabinet Order; hereinafter in this Article referred to as a "newly founded corporation"), for a newly founded corporation in the case where, on the first day of the business year in which it has no base period (hereinafter in this paragraph and the following paragraph referred to as the "new establishment start date"), it falls under the specified requirement (meaning a case where shares or capital contributions in a number or amount exceeding 50 percent of the total number or total amount of the issued shares or capital contributions of the newly founded corporation (excluding treasury shares or capital contributions held by that newly founded corporation) are held directly or indirectly by another person, or any other case specified by Cabinet Order as one in which the newly founded corporation is controlled by another person; the same applies hereinafter in this Article), and, with respect to any one of the other person who formed the basis for the determination that the newly founded corporation falls under the specified requirement and the corporations having a special relationship specified by Cabinet Order with that other person, the amount calculated as provided by Cabinet Order as taxable sales in the period corresponding to the base period of the business year of that newly founded corporation that includes the new establishment start date (excluding the amount of consideration for taxable transfers, etc. of assets in a business conducted by the national government or a local government as business pertaining to its general account) exceeds 500 million yen or the amount calculated as provided by Cabinet Order as gross revenue in the period corresponding to that base period (excluding that in a business conducted by the national government or a local government as business pertaining to its general account, or in a business conducted by a foreign country or a local government of a foreign country) exceeds 5 billion yen (such a newly founded corporation is hereinafter in this paragraph and paragraph (3) referred to as a "specified newly founded corporation"), the provisions of the main clause of Article 9, paragraph (1) do not apply to taxable transfers, etc. of assets and specified taxable purchases in each taxable period included in the business year of that specified newly founded corporation in which it has no base period (excluding a taxable period for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4), or under the provisions of Article 9-2, paragraph (1), Article 11, paragraph (3) or (4), Article 12, paragraph (1) or (2), or paragraph (2) of the preceding Article). machine translation, not official **第二項** 新規設立法人がその新設開始日において特定要件に該当し、かつ、前項に規定する他の者と同項に規定する政令で定める特殊な関係にある法人であつたもので、当該新規設立法人の設立の日前一年以内又は当該新設開始日前一年以内に解散したもののうち、その解散した日において当該特殊な関係にある法人に該当していたもの（当該新設開始日においてなお当該特殊な関係にある法人であるものを除く。以下この項において「解散法人」という。）がある場合には、当該解散法人は当該特殊な関係にある法人とみなして、当該新規設立法人につき、前項の規定を適用する。 art-12-3/par-2 · https://japanlaw.org/en/consumption-tax-act/art-12-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-2 In the case where a newly founded corporation falls under the specified requirement on its new establishment start date and, among corporations that were corporations having the special relationship specified by Cabinet Order prescribed in the preceding paragraph with the other person prescribed in that paragraph and that were dissolved within one year before the day of establishment of that newly founded corporation or within one year before that new establishment start date, there is one that fell under a corporation having that special relationship on the day of its dissolution (excluding one that is still a corporation having that special relationship on that new establishment start date; hereinafter in this paragraph referred to as a "dissolved corporation"), the provisions of the preceding paragraph apply to that newly founded corporation, deeming that dissolved corporation to be a corporation having that special relationship. machine translation, not official **第三項** 前条第二項及び第四項の規定は、特定新規設立法人がその基準期間がない事業年度に含まれる各課税期間（第三十七条第一項の規定の適用を受ける課税期間を除く。）中に調整対象固定資産の仕入れ等を行つた場合について準用する。この場合において、前条第二項中「前項の新設法人」とあるのは「次条第一項の特定新規設立法人」と、「当該新設法人」とあるのは「当該特定新規設立法人」と、「若しくは前項」とあるのは「、この項若しくは次条第一項」と読み替えるものとする。 art-12-3/par-3 · https://japanlaw.org/en/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3 The provisions of paragraphs (2) and (4) of the preceding Article apply mutatis mutandis to the case where a specified newly founded corporation makes a purchase, etc. of an adjustment-target fixed asset during a taxable period included in the business year in which it has no base period (excluding a taxable period to which the provisions of Article 37, paragraph (1) apply). In this case, the phrase "newly established corporation prescribed in the preceding paragraph" in paragraph (2) of the preceding Article is deemed to be replaced with "specified newly founded corporation prescribed in paragraph (1) of the following Article", the phrase "that newly established corporation" with "that specified newly founded corporation", and the phrase "or the preceding paragraph" with "this paragraph, or paragraph (1) of the following Article". machine translation, not official **第四項** 第一項に規定する他の者は、特定要件に該当する新規設立法人から同項の課税売上高として政令で定めるところにより計算した金額が五億円を超える場合又は同項の総収入金額として政令で定めるところにより計算した金額が五十億円を超える場合に該当するかどうかの判定に関し必要な事項について情報の提供を求められた場合には、これに応じなければならない。 art-12-3/par-4 · https://japanlaw.org/en/consumption-tax-act/art-12-3/par-4 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-4 The other person prescribed in paragraph (1), when requested by a newly founded corporation that falls under the specified requirement to provide information on matters necessary for determining whether the case applies where the amount calculated as provided by Cabinet Order as the taxable sales referred to in that paragraph exceeds 500 million yen or the case applies where the amount calculated as provided by Cabinet Order as the gross revenue referred to in that paragraph exceeds 5 billion yen, must comply with the request. machine translation, not official **第五項** その事業年度の基準期間がある外国法人が、当該基準期間の末日の翌日以後に国内において課税資産の譲渡等に係る事業を開始した場合には、当該事業年度については、基準期間がないものとみなして、前各項の規定を適用する。 art-12-3/par-5 · https://japanlaw.org/en/consumption-tax-act/art-12-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-5 In the case where a foreign corporation that has a base period for the business year commences, on or after the day following the last day of that base period, a business relating to taxable transfers, etc. of assets in Japan, the provisions of the preceding paragraphs apply to that business year, deeming that there is no base period. machine translation, not official **第六項** 第二項から前項までに定めるもののほか、第一項の規定の適用に関し必要な事項は、政令で定める。 art-12-3/par-6 · https://japanlaw.org/en/consumption-tax-act/art-12-3/par-6 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-6 Beyond what is specified in paragraph (2) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-12-3/par-1: 前条第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1 - art-12-3/par-1: 社会福祉法第二十二条 → e-Gov law 326AC0000000045, 第二十二条 (Article 22), art-22 — not held in this collection - art-12-3/par-1: 別表第二 → 消費税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2 · https://japanlaw.org/l/363AC0000000108/appdx-2 - art-12-3/par-1: この条 → 消費税法 第十二条の三 (Article 12-3), art-12-3 — https://japanlaw.org/en/consumption-tax-act/art-12-3 · https://japanlaw.org/l/363AC0000000108/art-12-3 - art-12-3/par-1: この項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 - art-12-3/par-1: 次項 → 消費税法 第十二条の三第二項 (Article 12-3, paragraph (2)), art-12-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-2 - art-12-3/par-1: 第三項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3 - art-12-3/par-1: 第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4 - art-12-3/par-1: 第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1 - art-12-3/par-1: 第十一条第三項 → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/consumption-tax-act/art-11/par-3 · https://japanlaw.org/l/363AC0000000108/art-11/par-3 - art-12-3/par-1: 第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/consumption-tax-act/art-11/par-4 · https://japanlaw.org/l/363AC0000000108/art-11/par-4 - art-12-3/par-1: 第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/art-12/par-1 - art-12-3/par-1: 第二項 → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/art-12/par-2 - art-12-3/par-1: 前条第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2 - art-12-3/par-1: 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 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - art-12-3/par-2: 前項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 - art-12-3/par-2: この項 → 消費税法 第十二条の三第二項 (Article 12-3, paragraph (2)), art-12-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-2 - art-12-3/par-3: 前条第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2 - art-12-3/par-3: 第四項 → 消費税法 第十二条の二第四項 (Article 12-2, paragraph (4)), art-12-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-4 - art-12-3/par-3: 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 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - art-12-3/par-3: 前項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1 - art-12-3/par-3: 次条第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 - art-12-3/par-4: 第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 - art-12-3/par-5: 前各項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 - art-12-3/par-5: 前各項 → 消費税法 第十二条の三第二項 (Article 12-3, paragraph (2)), art-12-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-2 - art-12-3/par-5: 前各項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3 - art-12-3/par-5: 前各項 → 消費税法 第十二条の三第四項 (Article 12-3, paragraph (4)), art-12-3/par-4 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-4 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-4 - art-12-3/par-6: 第二項から前項まで → 消費税法 第十二条の三第二項 (Article 12-3, paragraph (2)), art-12-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-2 - art-12-3/par-6: 第二項から前項まで → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3 - art-12-3/par-6: 第二項から前項まで → 消費税法 第十二条の三第四項 (Article 12-3, paragraph (4)), art-12-3/par-4 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-4 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-4 - art-12-3/par-6: 第二項から前項まで → 消費税法 第十二条の三第五項 (Article 12-3, paragraph (5)), art-12-3/par-5 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-5 - art-12-3/par-6: 第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 ## Cited by 25 provisions cite this one. No official source publishes this direction. - 消費税法 第九条第二項第一号（小規模事業者に係る納税義務の免除） — https://japanlaw.org/en/consumption-tax-act/art-9/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-2/item-1 - 消費税法 第九条第七項（小規模事業者に係る納税義務の免除） — https://japanlaw.org/en/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7 - 消費税法 第十二条の二第三項（新設法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-3 - 消費税法 第十二条の三第一項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 - 消費税法 第十二条の三第二項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-2 - 消費税法 第十二条の三第三項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3 - 消費税法 第十二条の三第四項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-4 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-4 - 消費税法 第十二条の三第五項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-5 - 消費税法 第十二条の三第六項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-6 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-6 - 消費税法 第十二条の四第一項（高額特定資産を取得した場合等の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1 - 消費税法 第十二条の四第二項（高額特定資産を取得した場合等の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-2 - 消費税法 第十二条の四第三項（高額特定資産を取得した場合等の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-3 - 消費税法 第十五条第六項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/consumption-tax-act/art-15/par-6 · https://japanlaw.org/l/363AC0000000108/art-15/par-6 - 消費税法 第十五条第十一項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/consumption-tax-act/art-15/par-11 · https://japanlaw.org/l/363AC0000000108/art-15/par-11 - 消費税法 第三十七条第三項第二号（中小事業者の仕入れに係る消費税額の控除の特例） — https://japanlaw.org/en/consumption-tax-act/art-37/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-37/par-3/item-2 - 消費税法 第五十七条第二項（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出） — https://japanlaw.org/en/consumption-tax-act/art-57/par-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-2 - 消費税法 附則第四条第一項（特定新規設立法人の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-4/par-1 - 消費税法 附則第三十七条第三項（相続があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37/par-3 - 消費税法 附則第四十八条第二項（特定役務の提供に係る消費税の課税等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-48/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48/par-2 - 消費税法 附則第四十四条第四項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-4 - 消費税法 附則第四十四条第五項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-5 - 消費税法 附則第十三条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-2 - 消費税法 附則第十三条第三項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5061-8/art-13/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-5061-8/art-13/par-3 - 租税特別措置法 第八十六条の五第四項（納税義務の免除の規定の適用を受けない旨の届出等に関する特例） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-4 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-4 - 租税特別措置法 第八十六条の五第七項（納税義務の免除の規定の適用を受けない旨の届出等に関する特例） — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-7 · https://japanlaw.org/l/332AC0000000026/art-86-5/par-7 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-005, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13