# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条の六 (Article 20-6) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6. 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: 第二十条の六 (Article 20-6)（六月の期間の特例） — address `art-20-6` - 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-20-6 - 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. --- ### 第二十条の六（六月の期間の特例） — Special Provisions on the Six-Month Period caption: machine translation, not official art-20-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6 **第一項** 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が次の各号に掲げる場合に該当するときは、同項第二号に規定する前事業年度開始の日から当該各号に定める日までの期間を当該六月の期間とみなして、同項の規定を適用する。 art-20-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-1 Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the previous business year provided for in item (ii) of that paragraph to the day specified in the relevant item to be that six-month period: machine translation, not official **一** 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がその月の末日でない場合（当該前事業年度終了の日（当該六月の期間の末日後に当該終了の日の変更があつた場合には、その変更前の終了の日とする。以下この項において同じ。）が月の末日である場合に限る。）　当該六月の期間の末日の属する月の前月の末日 art-20-6/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-1/item-1 where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act is not the last day of a month (limited to the case where the day on which that previous business year ends (where the day on which it ends has been changed after the last day of that six-month period, the day on which it ended before the change; the same applies in this paragraph) is the last day of a month): the last day of the month preceding the month that includes the last day of that six-month period; machine translation, not official **二** 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がその日の属する月の当該前事業年度の終了応当日（当該前事業年度終了の日に応当する当該前事業年度に属する各月の日をいう。以下この号において同じ。）でない場合（当該前事業年度終了の日が月の末日である場合を除く。）　当該六月の期間の末日の直前の終了応当日 art-20-6/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-1/item-2 where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act is not the corresponding end day of that previous business year in the month that includes that day (meaning the day of each month belonging to that previous business year that corresponds to the day on which that previous business year ends; the same applies in this item) (excluding the case where the day on which that previous business year ends is the last day of a month): the corresponding end day immediately preceding the last day of that six-month period. machine translation, not official **第二項** 法第九条の二第四項第三号に規定する六月の期間（同号に規定する前々事業年度が六月以下である場合における当該六月の期間を除く。）の末日が次の各号に掲げる場合に該当するときは、同項第三号に規定する前々事業年度開始の日から当該各号に定める日までの期間を当該六月の期間とみなして、同項の規定を適用する。 art-20-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-2 Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act (excluding the six-month period in the case where the second preceding business year provided for in that item is six months or less) falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the second preceding business year provided for in item (iii) of that paragraph to the day specified in the relevant item to be that six-month period: machine translation, not official **一** 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がその月の末日でない場合（当該前々事業年度終了の日（当該六月の期間の末日後に当該終了の日の変更があつた場合には、その変更前の終了の日とする。以下この項において同じ。）が月の末日である場合に限る。）　当該六月の期間の末日の属する月の前月の末日 art-20-6/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-2/item-1 where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act is not the last day of a month (limited to the case where the day on which that second preceding business year ends (where the day on which it ends has been changed after the last day of that six-month period, the day on which it ended before the change; the same applies in this paragraph) is the last day of a month): the last day of the month preceding the month that includes the last day of that six-month period; machine translation, not official **二** 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がその日の属する月の当該前々事業年度の終了応当日（当該前々事業年度終了の日に応当する当該前々事業年度に属する各月の日をいう。以下この号において同じ。）でない場合（当該前々事業年度終了の日が月の末日である場合を除く。）　当該六月の期間の末日の直前の終了応当日 art-20-6/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-2/item-2 where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act is not the corresponding end day of that second preceding business year in the month that includes that day (meaning the day of each month belonging to that second preceding business year that corresponds to the day on which that second preceding business year ends; the same applies in this item) (excluding the case where the day on which that second preceding business year ends is the last day of a month): the corresponding end day immediately preceding the last day of that six-month period. machine translation, not official --- ## Cites - art-20-6/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-20-6/par-1: 同項 → 消費税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4 (e-Gov law ID 363AC0000000108) - art-20-6/par-1/item-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-20-6/par-1/item-1: この項 → 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-20-6/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-20-6/par-1/item-2: この号 → 消費税法施行令 第二十条の六第一項第二号 (Article 20-6, paragraph (1), item (ii)), art-20-6/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-1/item-2 - art-20-6/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-20-6/par-2: 同項 → 消費税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4 (e-Gov law ID 363AC0000000108) - art-20-6/par-2/item-1: 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-20-6/par-2/item-1: この項 → 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 - art-20-6/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-20-6/par-2/item-2: この号 → 消費税法施行令 第二十条の六第二項第二号 (Article 20-6, paragraph (2), item (ii)), art-20-6/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-2/item-2 ## Cited by 11 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 第二十条の五第一項第二号（短期事業年度の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-1/item-2 - 消費税法施行令 第二十条の五第二項第二号（短期事業年度の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-5/par-2/item-2 - 消費税法施行令 第二十条の六第一項第一号（六月の期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-1/item-1 - 消費税法施行令 第二十条の六第一項第二号（六月の期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-1/item-2 - 消費税法施行令 第二十条の六第二項第一号（六月の期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-2/item-1 - 消費税法施行令 第二十条の六第二項第二号（六月の期間の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-6/par-2/item-2 - 消費税法施行令 第二十五条の四第四項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-4 - 消費税法施行令 第二十七条第二項第一号ロ（１）（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-2/item-1/sub-2/sub2-1 - 消費税法施行令 第二十七条第六項第三号（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-6/item-3 - 消費税法施行令 第二十七条第六項第六号（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-6/item-6 --- ## 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