# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十五条の四 (Article 25-4)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4. 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: 第二十五条の四 (Article 25-4)（特定新規設立法人の納税義務の免除の特例） — address `art-25-4`
- 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-25-4
- 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.

---

### 第二十五条の四（特定新規設立法人の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations
<sup>caption: machine translation, not official</sup>
<sup>art-25-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4</sup>

**第一項**  法第十二条の三第一項に規定する課税売上高として政令で定めるところにより計算した金額は、判定対象者（前条第二項第一号に規定する他の者及び当該他の者と同条第一項に規定する政令で定める特殊な関係にある法人のうちいずれかの者をいう。以下第三項までにおいて同じ。）の基準期間相当期間における課税売上高（当該基準期間相当期間の国内における課税資産の譲渡等の対価の額の合計額から、第一号に掲げる金額から第二号に掲げる金額を控除した金額の合計額を控除した残額（当該判定対象者の基準期間相当期間が第三項第二号イ又はロに定める期間に該当する場合には、当該残額を当該基準期間相当期間の月数で除し、これに十二を乗じて計算した金額）をいう。）とする。
<sup>art-25-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1</sup>
The amount calculated as specified by Cabinet Order as the taxable sales prescribed in Article 12-3, paragraph (1) of the Act is to be the taxable sales of the person subject to determination (meaning any one of the other person prescribed in Article 25-3, paragraph (2), item (i) and the corporations in the special relationship specified by Cabinet Order prescribed in Article 25-3, paragraph (1) with that other person; the same applies hereinafter through paragraph (3)) in the period corresponding to the base period (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in that period corresponding to the base period, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i) (where the period corresponding to the base period of that person subject to determination falls under the period specified in paragraph (3), item (ii), (a) or (b), the amount calculated by dividing that remainder by the number of months in that period corresponding to the base period and multiplying the result by twelve)).
<sup>machine translation, not official</sup>

  **一**  当該基準期間相当期間において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額（当該基準期間相当期間において行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
  <sup>art-25-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1/item-1</sup>
  the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in that period corresponding to the base period (including the amount of refunds, etc. of consideration for export transactions, etc. prescribed in Article 19 made in that period corresponding to the base period);
  <sup>machine translation, not official</sup>

  **二**  当該基準期間相当期間において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
  <sup>art-25-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1/item-2</sup>
  the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in that period corresponding to the base period by 100/78.
  <sup>machine translation, not official</sup>

**第二項**  法第十二条の三第一項に規定する総収入金額として政令で定めるところにより計算した金額は、判定対象者の基準期間相当期間における総収入金額（当該基準期間相当期間における売上金額、収入金額その他の収益の額の合計額（当該判定対象者の基準期間相当期間が次項第二号イ又はロに定める期間に該当する場合には、当該合計額を当該基準期間相当期間の月数で除し、これに十二を乗じて計算した金額）をいう。）とする。
<sup>art-25-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-2</sup>
The amount calculated as specified by Cabinet Order as the gross revenue prescribed in Article 12-3, paragraph (1) of the Act is to be the gross revenue of the person subject to determination in the period corresponding to the base period (meaning the total of the amount of sales, the amount of revenue and other amounts of income in that period corresponding to the base period (where the period corresponding to the base period of that person subject to determination falls under the period specified in item (ii), (a) or (b) of the following paragraph, the amount calculated by dividing that total by the number of months in that period corresponding to the base period and multiplying the result by twelve)).
<sup>machine translation, not official</sup>

**第三項**  前二項に規定する基準期間相当期間とは、次の各号に掲げる場合の区分に応じ当該各号に定める期間をいう。
<sup>art-25-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3</sup>
The period corresponding to the base period prescribed in the preceding two paragraphs means the period specified in the relevant item according to the category of cases set out in the following items:
<sup>machine translation, not official</sup>

  **一**  当該判定対象者が個人である場合　次に掲げる場合の区分に応じそれぞれ次に定める期間
  <sup>art-25-4/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-1</sup>
  where that person subject to determination is an individual: the period specified below according to the category of cases set out below:
  <sup>machine translation, not official</sup>

    **イ**  新規設立法人の新設開始日（法第十二条の三第一項に規定する新設開始日をいう。以下この項において同じ。）の二年前の日の前日から同日以後一年を経過する日までの間に十二月三十一日が到来する年において当該判定対象者が個人事業者であつた場合　当該十二月三十一日の属する年
    <sup>art-25-4/par-3/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-1/sub-1</sup>
    where that person subject to determination was an individual business operator in a year in which December 31 arrives during the period from the day preceding the day two years before the start date of a newly founded corporation (meaning the new establishment start date prescribed in Article 12-3, paragraph (1) of the Act; the same applies hereinafter in this paragraph) to the day on which one year has elapsed from that day: the year that includes that December 31;
    <sup>machine translation, not official</sup>

    **ロ**  新規設立法人の新設開始日の一年前の日の前日から当該新設開始日の前日までの間に十二月三十一日が到来する年（同日の翌日から当該新設開始日の前日までの期間が二月未満であるものを除く。）において当該判定対象者が個人事業者であつた場合（イに掲げる場合に該当する場合であつて、かつ、当該イに定める期間に係る第一項に規定する基準期間相当期間における課税売上高が五億円を超える場合又は当該イに定める期間に係る前項に規定する基準期間相当期間における総収入金額が五十億円を超える場合を除く。）　当該十二月三十一日の属する年
    <sup>art-25-4/par-3/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-1/sub-2</sup>
    where that person subject to determination was an individual business operator in a year in which December 31 arrives during the period from the day preceding the day one year before the start date of a newly founded corporation to the day preceding that new establishment start date (excluding a year for which the period from the day following that December 31 to the day preceding that new establishment start date is less than two months) (excluding the case where the case falls under that set out in (a) and the taxable sales in the period corresponding to the base period prescribed in paragraph (1) relating to the period specified in (a) exceed 500 million yen, or the gross revenue in the period corresponding to the base period prescribed in the preceding paragraph relating to the period specified in (a) exceeds 5 billion yen): the year that includes that December 31;
    <sup>machine translation, not official</sup>

    **ハ**  新規設立法人の新設開始日の一年前の日の前日から当該新設開始日の前日までの間に六月三十日が到来する年（同日の翌日から当該新設開始日の前日までの期間が二月未満であるものを除く。）において当該判定対象者が個人事業者であつた場合（イ又はロに掲げる場合に該当する場合であつて、かつ、当該イ若しくはロに定める期間に係る第一項に規定する基準期間相当期間における課税売上高が五億円を超える場合又は当該イ若しくはロに定める期間に係る前項に規定する基準期間相当期間における総収入金額が五十億円を超える場合を除く。）　当該六月三十日の属する年の一月一日から六月三十日までの期間
    <sup>art-25-4/par-3/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-1/sub-3</sup>
    where that person subject to determination was an individual business operator in a year in which June 30 arrives during the period from the day preceding the day one year before the start date of a newly founded corporation to the day preceding that new establishment start date (excluding a year for which the period from the day following that June 30 to the day preceding that new establishment start date is less than two months) (excluding the case where the case falls under that set out in (a) or (b) and the taxable sales in the period corresponding to the base period prescribed in paragraph (1) relating to the period specified in (a) or (b) exceed 500 million yen, or the gross revenue in the period corresponding to the base period prescribed in the preceding paragraph relating to the period specified in (a) or (b) exceeds 5 billion yen): the period from January 1 to June 30 of the year that includes that June 30;
    <sup>machine translation, not official</sup>

  **二**  当該判定対象者が法人である場合　次に掲げる場合の区分に応じそれぞれ次に定める期間
  <sup>art-25-4/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2</sup>
  where that person subject to determination is a corporation: the period specified below according to the category of cases set out below:
  <sup>machine translation, not official</sup>

    **イ**  新規設立法人の新設開始日の二年前の日の前日から同日以後一年を経過する日までの間に終了した当該判定対象者の各事業年度がある場合　当該各事業年度を合わせた期間
    <sup>art-25-4/par-3/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2/sub-1</sup>
    where there are business years of that person subject to determination that ended during the period from the day preceding the day two years before the start date of a newly founded corporation to the day on which one year has elapsed from that day: the period combining those business years;
    <sup>machine translation, not official</sup>

    **ロ**  新規設立法人の新設開始日の一年前の日の前日から当該新設開始日の前日までの間に終了した当該判定対象者の各事業年度（その終了する日の翌日から当該新設開始日の前日までの期間が二月未満であるものを除く。）がある場合（イに掲げる場合に該当する場合であつて、かつ、当該イに定める期間に係る第一項に規定する基準期間相当期間における課税売上高が五億円を超える場合又は当該イに定める期間に係る前項に規定する基準期間相当期間における総収入金額が五十億円を超える場合を除く。）　当該各事業年度を合わせた期間
    <sup>art-25-4/par-3/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2/sub-2</sup>
    where there are business years of that person subject to determination that ended during the period from the day preceding the day one year before the start date of a newly founded corporation to the day preceding that new establishment start date (excluding a business year for which the period from the day following the day on which it ends to the day preceding that new establishment start date is less than two months) (excluding the case where the case falls under that set out in (a) and the taxable sales in the period corresponding to the base period prescribed in paragraph (1) relating to the period specified in (a) exceed 500 million yen, or the gross revenue in the period corresponding to the base period prescribed in the preceding paragraph relating to the period specified in (a) exceeds 5 billion yen): the period combining those business years;
    <sup>machine translation, not official</sup>

    **ハ**  新規設立法人の新設開始日の一年前の日の前日から当該新設開始日の前日までの間に当該判定対象者の事業年度（当該判定対象者がイ又はロに掲げる場合に該当するときは、当該イ又はロに定める期間に含まれる各事業年度を除く。）開始の日以後六月の期間（当該六月の期間の末日の翌日から当該新設開始日の前日までの期間が二月未満であるものを除く。）の末日が到来する場合（イ又はロに掲げる場合に該当する場合であつて、かつ、当該イ若しくはロに定める期間に係る第一項に規定する基準期間相当期間における課税売上高が五億円を超える場合又は当該イ若しくはロに定める期間に係る前項に規定する基準期間相当期間における総収入金額が五十億円を超える場合を除く。）　当該六月の期間
    <sup>art-25-4/par-3/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2/sub-3</sup>
    where the last day of the six-month period from the first day of a business year of that person subject to determination (where that person subject to determination falls under the case set out in (a) or (b), excluding each business year included in the period specified in (a) or (b)) (excluding a six-month period for which the period from the day following the last day of that six-month period to the day preceding that new establishment start date is less than two months) arrives during the period from the day preceding the day one year before the start date of a newly founded corporation to the day preceding that new establishment start date (excluding the case where the case falls under that set out in (a) or (b) and the taxable sales in the period corresponding to the base period prescribed in paragraph (1) relating to the period specified in (a) or (b) exceed 500 million yen, or the gross revenue in the period corresponding to the base period prescribed in the preceding paragraph relating to the period specified in (a) or (b) exceeds 5 billion yen): that six-month period.
    <sup>machine translation, not official</sup>

**第四項**  第二十条の六第一項の規定は、前項第二号ハに定める期間の末日がその月の末日でない場合又は当該期間の末日がその日の属する月の事業年度の終了応当日（当該事業年度終了の日に応当する当該事業年度に属する各月の日をいう。）でない場合について準用する。この場合において、同条第一項中「法第九条の二第四項第二号」とあるのは「第二十五条の四第三項第二号ハ」と、「同項第二号」とあるのは「同項第二号ハ」と、「前事業年度」とあるのは「事業年度」と読み替えるものとする。
<sup>art-25-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-4</sup>
The provisions of Article 20-6, paragraph (1) apply mutatis mutandis to the case where the last day of the period specified in item (ii), (c) of the preceding paragraph is not the last day of a month or the case where the last day of that period is not the corresponding end day of the business year in the month that includes that day (meaning the day of each month belonging to that business year that corresponds to the day on which that business year ends). In this case, the phrase "Article 9-2, paragraph (4), item (ii) of the Act" in paragraph (1) of that Article is deemed to be replaced with "Article 25-4, paragraph (3), item (ii), (c)", the phrase "item (ii) of that paragraph" with "item (ii), (c) of that paragraph", and the phrase "previous business year" with "business year".
<sup>machine translation, not official</sup>

**第五項**  第一項及び第二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
<sup>art-25-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-5</sup>
The number of months in paragraphs (1) and (2) is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.
<sup>machine translation, not official</sup>

---

## Cites
- art-25-4/par-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-1: 前条第二項第一号 → 消費税法施行令 第二十五条の三第二項第一号 (Article 25-3, paragraph (2), item (i)), art-25-3/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-2/item-1
- art-25-4/par-1: 同条第一項 → 消費税法施行令 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-3/par-1
- art-25-4/par-1: 第三項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3
- art-25-4/par-1: 第一号 → 消費税法施行令 第二十五条の四第一項第一号 (Article 25-4, paragraph (1), item (i)), art-25-4/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1/item-1
- art-25-4/par-1: 第二号 → 消費税法施行令 第二十五条の四第一項第二号 (Article 25-4, paragraph (1), item (ii)), art-25-4/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1/item-2
- art-25-4/par-1: 第三項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2
- art-25-4/par-1/item-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-1/item-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19
- art-25-4/par-1/item-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-2: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-2: 次項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2
- art-25-4/par-3: 前二項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1
- art-25-4/par-3: 前二項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-2
- art-25-4/par-3/item-1/sub-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-3/item-1/sub-1: この項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3
- art-25-4/par-3/item-1/sub-2: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1
- art-25-4/par-3/item-1/sub-2: 前項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-2
- art-25-4/par-3/item-1/sub-3: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1
- art-25-4/par-3/item-1/sub-3: 前項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-2
- art-25-4/par-3/item-2/sub-2: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1
- art-25-4/par-3/item-2/sub-2: 前項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-2
- art-25-4/par-3/item-2/sub-3: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1
- art-25-4/par-3/item-2/sub-3: 前項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-2
- art-25-4/par-4: 第二十条の六第一項 → 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-25-4/par-4: 前項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-3/item-2
- art-25-4/par-4: 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-25-4/par-5: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-1
- art-25-4/par-5: 第二項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4/par-2

## Cited by

27 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 第二十条の四第一項（特定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-20-4/par-1
- 消費税法施行令 第二十五条の二第一項第一号（新規設立法人が支配される場合） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-2/par-1/item-1
- 消費税法施行令 第二十五条の四第一項（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-1
- 消費税法施行令 第二十五条の四第二項（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-2
- 消費税法施行令 第二十五条の四第三項（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-3
- 消費税法施行令 第二十五条の四第三項第一号イ（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-3/item-1/sub-1
- 消費税法施行令 第二十五条の四第三項第一号ロ（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-3/item-1/sub-2
- 消費税法施行令 第二十五条の四第三項第一号ハ（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-3/item-1/sub-3
- 消費税法施行令 第二十五条の四第三項第二号ロ（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-3/item-2/sub-2
- 消費税法施行令 第二十五条の四第三項第二号ハ（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-3/item-2/sub-3
- 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 第二十五条の四第五項（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-5
- 消費税法施行令 第二十七条第六項（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
- 消費税法施行令 第二十七条第六項第一号（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-1
- 消費税法施行令 第二十七条第六項第二号（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-2
- 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四号（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-4
- 消費税法施行令 第二十七条第六項第五号（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-5
- 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
- 消費税法施行令 第二十七条第六項第七号（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-7
- 消費税法施行令 第二十八条第十一項（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-11
- 消費税法施行令 第四十七条の二第一項（当該課税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-47-2/par-1
- 消費税法施行令 附則第三条第二項（合併があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-3/par-2
- 消費税法施行令 附則第十一条第一項（施行日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-11/par-1
- 消費税法施行令 附則第三条第一項（合併があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-3/par-1
- 消費税法施行令 附則第十一条第一項（施行日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-11/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-20261106T203801-017, 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-20261106T203801-017, 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