# 消費税法 / Consumption Tax Act — 第四十四条 (Article 44) - 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: 第四十四条 (Article 44)（中間申告書の提出がない場合の特例） — address `art-44` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-44 - 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. --- ### 第四十四条（中間申告書の提出がない場合の特例） — Special Provisions on Cases Where an Interim Return Is Not Submitted caption: machine translation, not official art-44 · https://japanlaw.org/en/consumption-tax-act/art-44 · https://japanlaw.org/l/363AC0000000108/art-44 **第一項** 中間申告書を提出すべき事業者がその中間申告書をその提出期限までに提出しなかつた場合（第四十二条第十一項の規定の適用を受ける場合を除く。）には、その事業者については、その提出期限において、税務署長に同条第一項各号、第四項各号又は第六項各号に掲げる事項を記載した中間申告書の提出があつたものとみなす。 art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/art-44/par-1 Where a business operator that is to submit an interim return fails to submit the interim return by its deadline for filing (excluding a case to which Article 42, paragraph (11) applies), that business operator is deemed to have submitted to the district director, on that deadline for filing, an interim return stating the matters set forth in the items of paragraph (1), the items of paragraph (4) or the items of paragraph (6) of that Article. machine translation, not official --- ## Cites - art-44/par-1: 第四十二条第十一項 → 消費税法 第四十二条第十一項 (Article 42, paragraph (11)), art-42/par-11 — https://japanlaw.org/en/consumption-tax-act/art-42/par-11 · https://japanlaw.org/l/363AC0000000108/art-42/par-11 - art-44/par-1: 同条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1 - art-44/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - art-44/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 --- ## 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-20261013T073630-016, 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