# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十一条 (Article 21) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-21. 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: 第二十一条 (Article 21)（相続があつた場合の納税義務の免除の特例） — address `art-21` - 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-21 - 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. --- ### 第二十一条（相続があつた場合の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability in the Case of Inheritance caption: machine translation, not official art-21 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-21 **第一項** 相続により、二以上の事業場を有する被相続人の事業を二以上の相続人が当該二以上の事業場を事業場ごとに分割して承継した場合における法第十条第一項又は第二項の規定の適用については、これらの規定に規定する被相続人の基準期間における課税売上高は、当該被相続人の当該基準期間における課税売上高のうち当該相続人が相続した事業場に係る部分の金額とする。 art-21/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-21/par-1 In the application of Article 10, paragraph (1) or (2) of the Act in the case where, through inheritance, the business of a decedent who had two or more places of business is succeeded to by two or more heirs who divide those two or more places of business among themselves place of business by place of business, the taxable sales in the base period of the decedent prescribed in those provisions are to be the portion of the decedent's taxable sales in that base period that pertains to the places of business inherited by the relevant heir. machine translation, not official --- ## Cites - art-21/par-1: 法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108) - art-21/par-1: 第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-2 (e-Gov law ID 363AC0000000108) ## 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 --- ## 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-20261106T203801-014, 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