# 消費税法 / Consumption Tax Act — 第五十九条 (Article 59)

- 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: 第五十九条 (Article 59)（申告義務等の承継） — address `art-59`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-59
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-59
- 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.

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### 第五十九条（申告義務等の承継） — Succession to Obligation to File Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-59 · https://japanlaw.org/en/consumption-tax-act/art-59 · https://japanlaw.org/l/363AC0000000108/art-59</sup>

**第一項**  相続があつた場合には相続人は被相続人の次に掲げる義務を、法人が合併した場合には合併法人は被合併法人の次に掲げる義務を、それぞれ承継する。
<sup>art-59/par-1 · https://japanlaw.org/en/consumption-tax-act/art-59/par-1 · https://japanlaw.org/l/363AC0000000108/art-59/par-1</sup>
In the case of inheritance, the heir succeeds to the following obligations of the decedent, and in the case where a corporation merges, the merging corporation succeeds to the following obligations of the merged corporation, respectively.
<sup>machine translation, not official</sup>

  **一**  第四十二条第一項、第四項若しくは第六項、第四十五条第一項又は第四十七条第一項（同条第三項の場合に限る。）の規定による申告の義務
  <sup>art-59/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/art-59/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-59/par-1/item-1</sup>
  the obligation to file a return under the provisions of Article 42, paragraph (1), (4) or (6), Article 45, paragraph (1), or Article 47, paragraph (1) (limited to the case of paragraph (3) of that Article);
  <sup>machine translation, not official</sup>

  **二**  前条の規定による記録及び帳簿の保存の義務
  <sup>art-59/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/art-59/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-59/par-1/item-2</sup>
  the obligation to make records and retain books under the provisions of the preceding Article.
  <sup>machine translation, not official</sup>

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## Cites
- art-59/par-1/item-1: 第四十二条第一項 → 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-59/par-1/item-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-59/par-1/item-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
- art-59/par-1/item-1: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- art-59/par-1/item-1: 第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1
- art-59/par-1/item-1: 同条第三項 → 消費税法 第四十七条第三項 (Article 47, paragraph (3)), art-47/par-3 — https://japanlaw.org/en/consumption-tax-act/art-47/par-3 · https://japanlaw.org/l/363AC0000000108/art-47/par-3
- art-59/par-1/item-2: 前条 → 消費税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/consumption-tax-act/art-58 · https://japanlaw.org/l/363AC0000000108/art-58

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## 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-20261013T073630-023, 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