# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条の五 (Article 20-5)

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- 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: 第二十条の五 (Article 20-5)（短期事業年度の範囲等） — address `art-20-5`
- 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-20-5
- 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.

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### 第二十条の五（短期事業年度の範囲等） — Scope of Short Business Years, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-20-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5</sup>

**第一項**  法第九条の二第四項第二号に規定する前事業年度から除かれる同号に規定する政令で定めるものは、次に掲げるものとする。
<sup>art-20-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-1</sup>
The things excluded from the previous business year provided for in Article 9-2, paragraph (4), item (ii) of the Act, being those specified by Cabinet Order as provided for in that item, are the following:
<sup>machine translation, not official</sup>

  **一**  その事業年度の前事業年度で七月以下であるもの
  <sup>art-20-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-1/item-1</sup>
  the previous business year of the business year, where that previous business year is seven months or less;
  <sup>machine translation, not official</sup>

  **二**  その事業年度の前事業年度（七月以下であるものを除く。）で法第九条の二第四項第二号に規定する六月の期間の末日（当該六月の期間の末日が次条第一項各号に掲げる場合に該当するときは当該各号に定める日）の翌日から当該前事業年度終了の日までの期間が二月未満であるもの
  <sup>art-20-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-1/item-2</sup>
  the previous business year of the business year (excluding a previous business year that is seven months or less) for which the period from the day following the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act (where the last day of that six-month period falls under any of the cases listed in the items of paragraph (1) of the following Article, the day specified in the relevant item) to the day on which that previous business year ends is less than two months.
  <sup>machine translation, not official</sup>

**第二項**  法第九条の二第四項第三号に規定する前々事業年度から除かれる同号に規定する政令で定めるものは、次に掲げるものとする。
<sup>art-20-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-2</sup>
The things excluded from the second preceding business year provided for in Article 9-2, paragraph (4), item (iii) of the Act, being those specified by Cabinet Order as provided for in that item, are the following:
<sup>machine translation, not official</sup>

  **一**  その事業年度の前々事業年度で当該事業年度の基準期間に含まれるもの
  <sup>art-20-5/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-2/item-1</sup>
  the second preceding business year of the business year, where that second preceding business year is included in the base period of that business year;
  <sup>machine translation, not official</sup>

  **二**  その事業年度の前々事業年度（六月以下であるものを除く。）で法第九条の二第四項第三号に規定する六月の期間の末日（当該六月の期間の末日が次条第二項各号に掲げる場合に該当するときは当該各号に定める日）の翌日から当該前々事業年度の翌事業年度終了の日までの期間が二月未満であるもの
  <sup>art-20-5/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-2/item-2</sup>
  the second preceding business year of the business year (excluding a second preceding business year that is six months or less) for which the period from the day following the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act (where the last day of that six-month period falls under any of the cases listed in the items of paragraph (2) of the following Article, the day specified in the relevant item) to the day on which the business year following that second preceding business year ends is less than two months;
  <sup>machine translation, not official</sup>

  **三**  その事業年度の前々事業年度（六月以下であるものに限る。）でその翌事業年度が二月未満であるもの
  <sup>art-20-5/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-2/item-3</sup>
  the second preceding business year of the business year (limited to a second preceding business year that is six months or less) for which the business year following it is less than two months.
  <sup>machine translation, not official</sup>

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## Cites
- art-20-5/par-1: 法第九条の二第四項第二号 → 消費税法 第九条の二第四項第二号 (Article 9-2, paragraph (4), item (ii)), art-9-2/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20-5/par-1/item-2: 法第九条の二第四項第二号 → 消費税法 第九条の二第四項第二号 (Article 9-2, paragraph (4), item (ii)), art-9-2/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20-5/par-1/item-2: 次条第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-1
- art-20-5/par-2: 法第九条の二第四項第三号 → 消費税法 第九条の二第四項第三号 (Article 9-2, paragraph (4), item (iii)), art-9-2/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-3 (e-Gov law ID 363AC0000000108)
- art-20-5/par-2/item-2: 法第九条の二第四項第三号 → 消費税法 第九条の二第四項第三号 (Article 9-2, paragraph (4), item (iii)), art-9-2/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-3 (e-Gov law ID 363AC0000000108)
- art-20-5/par-2/item-2: 次条第二項 → 消費税法施行令 第二十条の六第二項 (Article 20-6, paragraph (2)), art-20-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-2

## Cited by

1 provision cites 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

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## 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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