# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条 (Article 20) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20. 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: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — 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: 第二十条 (Article 20)（事業を開始した日の属する課税期間等の範囲） — address `art-20` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20 - e-Gov law ID: 363CO0000000360 — 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. --- ### 第二十条（事業を開始した日の属する課税期間等の範囲） — Scope of the Taxable Period Including the Day on Which a Business Commenced, etc. caption: machine translation, not official art-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20 **第一項** 法第九条第四項に規定する政令で定める課税期間は、次に掲げる課税期間とする。 art-20/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20/par-1 The taxable periods specified by Cabinet Order as provided for in Article 9, paragraph (4) of the Act are the following taxable periods: machine translation, not official **一** 事業者が国内において課税資産の譲渡等に係る事業を開始した日の属する課税期間 art-20/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20/par-1/item-1 the taxable period that includes the day on which a business operator commenced a business pertaining to taxable transfers, etc. of assets in Japan; machine translation, not official **二** 個人事業者が相続により法第九条第四項の規定の適用を受けていた被相続人の事業を承継した場合における当該相続があつた日の属する課税期間 art-20/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20/par-1/item-2 where an individual business operator has succeeded, by inheritance, to the business of a decedent who was subject to the application of Article 9, paragraph (4) of the Act, the taxable period that includes the day of that inheritance; machine translation, not official **三** 法人が合併（合併により法人を設立する場合を除く。）により法第九条第四項の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する課税期間 art-20/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20/par-1/item-3 where a corporation has succeeded, by a merger (excluding the case where a corporation is established by the merger), to the business of a merged corporation that was subject to the application of Article 9, paragraph (4) of the Act, the taxable period that includes the day of that merger; machine translation, not official **四** 法人が吸収分割により法第九条第四項の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する課税期間 art-20/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20/par-1/item-4 where a corporation has succeeded, by an absorption-type company split, to the business of a splitting corporation that was subject to the application of Article 9, paragraph (4) of the Act, the taxable period that includes the day of that absorption-type company split. machine translation, not official --- ## Cites - art-20/par-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) - art-20/par-1/item-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) - art-20/par-1/item-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) - art-20/par-1/item-4: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) ## Cited by 6 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第十九条第一項（基準期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19/par-1 - 消費税法施行令 第二十条の二第一項（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/ja/consumption-tax-act-enforcement-order/art-20-2/par-1 - 消費税法施行令 第二十八条第二項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-2 - 消費税法施行令 第二十八条第二項第一号（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-2/item-1 - 消費税法施行令 附則第三条第一項（納税義務の免除の適用を受けない旨の届出等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-3/par-1 - 消費税法施行令 附則第四条第一項（納税義務の免除の規定の適用を受けない旨の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-4/par-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) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-012, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-013, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06