# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条の二 (Article 20-2) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2. 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: 第二十条の二 (Article 20-2)（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） — address `art-20-2` - 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-20-2 - 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. --- ### 第二十条の二（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） — Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability caption: machine translation, not official art-20-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2 **第一項** 法第九条第四項の規定の適用を受けようとする事業者が、やむを得ない事情があるため同項の規定による届出書（以下この条において「課税事業者選択届出書」という。）を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が前条に規定する課税期間である場合には、当該課税期間の末日。以下この項、第三項及び第四項において同じ。）までに提出できなかつた場合において、当該課税期間以後の課税期間につき法第九条第四項の規定の適用を受けることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は課税事業者選択届出書を当該適用を受けようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。 art-20-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-1 Where a business operator that intends to be subject to the application of Article 9, paragraph (4) of the Act has, owing to unavoidable circumstances, been unable to submit the written notification under that paragraph (referred to as the "notification of election to be a taxable business operator" in this Article) by the day before the first day of the taxable period for which it intends to be subject to the application of that paragraph (where that taxable period is the taxable period provided for in the preceding Article, the last day of that taxable period; the same applies in this paragraph and paragraphs (3) and (4)), and has obtained the approval of the district director having jurisdiction over its place for tax payment to be subject to the application of Article 9, paragraph (4) of the Act for the taxable periods on or after that taxable period, the business operator is deemed to have submitted the notification of election to be a taxable business operator to that district director on the day before the first day of the taxable period for which it intends to be subject to that application. machine translation, not official **第二項** 法第九条第四項の規定の適用を受けることをやめようとする事業者が、やむを得ない事情があるため同条第五項の規定による届出書（事業を廃止した旨を記載した届出書を除く。以下この条において「課税事業者選択不適用届出書」という。）を法第九条第四項の規定の適用を受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合において、当該課税期間以後の課税期間につき同項の規定の適用を受けることをやめることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は課税事業者選択不適用届出書を当該適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。 art-20-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-2 Where a business operator that intends to cease to be subject to the application of Article 9, paragraph (4) of the Act has, owing to unavoidable circumstances, been unable to submit the written notification under paragraph (5) of that Article (excluding a written notification stating that the business has been discontinued; referred to as the "notification of withdrawal from election as a taxable business operator" in this Article) by the day before the first day of the taxable period for which it intends to cease to be subject to the application of Article 9, paragraph (4) of the Act, and has obtained the approval of the district director having jurisdiction over its place for tax payment to cease to be subject to the application of that paragraph for the taxable periods on or after that taxable period, the business operator is deemed to have submitted the notification of withdrawal from election as a taxable business operator to that district director on the day before the first day of the taxable period for which it intends to cease to be subject to that application. machine translation, not official **第三項** 前二項の承認を受けようとする事業者は、法第九条第四項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の年月日、課税事業者選択届出書又は課税事業者選択不適用届出書を当該課税期間の初日の前日までに提出できなかつた事情その他財務省令で定める事項を記載した申請書を、当該事情がやんだ後相当の期間内に、その納税地を所轄する税務署長に提出しなければならない。 art-20-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-3 A business operator that intends to obtain the approval under the preceding two paragraphs must submit to the district director having jurisdiction over its place for tax payment, within a reasonable period after the circumstances have ceased, a written application stating the date of the first day of the taxable period for which it intends to be subject to the application of Article 9, paragraph (4) of the Act or to cease to be subject to it, the circumstances that prevented it from submitting the notification of election to be a taxable business operator or the notification of withdrawal from election as a taxable business operator by the day before the first day of that taxable period, and other matters specified by Ministry of Finance Order. machine translation, not official **第四項** 税務署長は、前項の申請書の提出があつた場合において、その申請をした事業者が課税事業者選択届出書又は課税事業者選択不適用届出書をその申請に係る課税期間の初日の前日までに提出できなかつたことについてやむを得ない事情がないと認めるときは、その申請を却下する。 art-20-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-4 Where a written application under the preceding paragraph has been submitted and the district director finds that there were no unavoidable circumstances for the business operator that filed the application having been unable to submit the notification of election to be a taxable business operator or the notification of withdrawal from election as a taxable business operator by the day before the first day of the taxable period pertaining to the application, the district director is to dismiss the application. machine translation, not official **第五項** 税務署長は、第三項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。 art-20-2/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-5 Where a written application under paragraph (3) has been submitted and the district director makes a disposition of approval or dismissal of the application, the district director is to notify the business operator that filed the application to that effect in writing. machine translation, not official --- ## Cites - art-20-2/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-20-2/par-1: この条 → 消費税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2 - art-20-2/par-1: 前条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20 - art-20-2/par-1: この項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-1 - art-20-2/par-1: 第三項 → 消費税法施行令 第二十条の二第三項 (Article 20-2, paragraph (3)), art-20-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-3 - art-20-2/par-1: 第四項 → 消費税法施行令 第二十条の二第四項 (Article 20-2, paragraph (4)), art-20-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-4 - art-20-2/par-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-20-2/par-2: 同条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-5 (e-Gov law ID 363AC0000000108) - art-20-2/par-2: この条 → 消費税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2 - art-20-2/par-3: 前二項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-1 - art-20-2/par-3: 前二項 → 消費税法施行令 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-2 - art-20-2/par-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-20-2/par-4: 前項 → 消費税法施行令 第二十条の二第三項 (Article 20-2, paragraph (3)), art-20-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-3 - art-20-2/par-5: 第三項 → 消費税法施行令 第二十条の二第三項 (Article 20-2, paragraph (3)), art-20-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-3 ## Cited by 12 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 第二十条の二第二項（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-2 - 消費税法施行令 第二十条の二第三項（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-3 - 消費税法施行令 第二十条の二第四項（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/ja/consumption-tax-act-enforcement-order/art-20-2/par-4 - 消費税法施行令 第二十条の二第五項（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-5 - 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 第二十八条第二項第二号（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-2 - 消費税法施行規則 第十一条第四項（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11/par-4 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十一条第四項第一号（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11/par-4/item-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第十一条第四項第二号（小規模事業者に係る納税義務の免除の規定の適用を受けない旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11/par-4/item-2 (e-Gov law ID 363M50000040053) --- ## 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-20261106T203801-013, 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