# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十九条 (Article 29)

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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: 第二十九条 (Article 29)（特定プラットフォーム事業者が合併等を行つた場合の取扱い等） — address `art-29`
- 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-29
- 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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### 第二十九条（特定プラットフォーム事業者が合併等を行つた場合の取扱い等） — Treatment, etc. in the Case Where a Specified Platform Operator Has Undergone a Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-29 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29</sup>

**第一項**  事業者が、特定プラットフォーム事業者（法第十五条の二第一項に規定する特定プラットフォーム事業者をいう。以下この項及び第五項において同じ。）のデジタルプラットフォーム（同条第一項に規定するデジタルプラットフォームをいう。第五項第一号において同じ。）に係る事業を合併若しくは分割により承継し、又は当該事業を譲り受けた場合には、当該事業を承継した合併法人若しくは分割承継法人又は当該事業を譲り受けた事業者（特定プラットフォーム事業者を除く。次項において「合併法人等」という。）は、当該合併若しくは分割又は譲受けがあつた日に同条第二項の規定による指定を受けたものとみなす。この場合においては、同項後段の規定は、適用しない。
<sup>art-29/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-1</sup>
Where a business operator succeeds, through a merger or company split, to the business pertaining to the digital platform (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies in paragraph (5), item (i)) of a specified platform operator (meaning the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act; the same applies in this paragraph and paragraph (5)), or takes over that business by transfer, the merging corporation or successor corporation in a company split that has succeeded to that business, or the business operator that has taken over that business by transfer (excluding a specified platform operator; referred to as a "merging corporation, etc." in the following paragraph), is deemed to have been designated under Article 15-2, paragraph (2) of the Act on the day on which that merger, company split or transfer took place. In this case, the provisions of the second sentence of that paragraph do not apply.
<sup>machine translation, not official</sup>

**第二項**  合併法人等についての法第十五条の二第三項本文、第四項及び第五項の規定の適用については、同条第三項本文中「前項の規定により特定プラットフォーム事業者として指定を受けるべき者は、その課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）までに」とあるのは「消費税法施行令第二十九条第一項に規定する合併法人等に該当することとなつた者は、その合併若しくは分割又は譲受けの日後遅滞なく」と、同条第四項中「第二項の規定により」とあるのは「消費税法施行令第二十九条第一項の規定により第二項の規定による指定を受けたものとみなされる」と、「指定した」とあるのは「把握した」と、同条第五項中「前項の通知を受けた」とあるのは「前項の」とする。
<sup>art-29/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-2</sup>
With regard to the application of Article 15-2, paragraph (3), main clause, and paragraphs (4) and (5) of the Act to a merging corporation, etc., the phrase "A person that is to be designated as a specified platform operator under the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by the deadline for filing of the return under Article 45, paragraph (1) for its taxable period (or, where it has no obligation to file a return under that paragraph, the deadline for filing of the return under that paragraph that would apply if it had that obligation)" in the main clause of Article 15-2, paragraph (3) of the Act is deemed to be replaced with "A person that has come to fall under a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, without delay after the day of that merger or company split, or that transfer", the phrase "under paragraph (2)" in Article 15-2, paragraph (4) of the Act is deemed to be replaced with "that is deemed to have been designated under paragraph (2) pursuant to Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act", the phrase "designated" in that paragraph is deemed to be replaced with "ascertained", and the phrase "that has received the notice under the preceding paragraph" in Article 15-2, paragraph (5) of the Act is deemed to be replaced with "referred to in the preceding paragraph".
<sup>machine translation, not official</sup>

**第三項**  法第十五条の二第一項の規定の適用を受ける国外事業者の法第三十条、第三十二条、第三十四条及び第三十五条の規定の適用については、法第三十条第二項第一号、第三十二条第一項第二号イ及び第四項第二号イ、第三十四条第一項並びに第三十五条中「課税資産の譲渡等に」とあるのは、「課税資産の譲渡等（第十五条の二第一項の規定の適用を受ける電気通信利用役務の提供を含む。）に」とする。
<sup>art-29/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-3</sup>
With regard to the application of Articles 30, 32, 34 and 35 of the Act to a foreign business operator that is subject to the application of Article 15-2, paragraph (1) of the Act, the phrase "taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i), Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a), Article 34, paragraph (1) and Article 35 of the Act is deemed to be replaced with "taxable transfers, etc. of assets (including the supply of telecommunications services to which Article 15-2, paragraph (1) is applied)".
<sup>machine translation, not official</sup>

**第四項**  法第十五条の二第四項、第六項又は第十二項の規定による公表は、インターネットを利用して公衆の閲覧に供する方法により行うものとする。
<sup>art-29/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-4</sup>
Publication under Article 15-2, paragraph (4), (6) or (12) of the Act is to be made by a method of making it available for public inspection using the Internet.
<sup>machine translation, not official</sup>

**第五項**  法第十五条の二第四項に規定する政令で定める事項は、次に掲げる事項とする。
<sup>art-29/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-5</sup>
The matters specified by Cabinet Order as prescribed in Article 15-2, paragraph (4) of the Act are the following:
<sup>machine translation, not official</sup>

  **一**  特定プラットフォーム事業者に係るデジタルプラットフォームの名称
  <sup>art-29/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-5/item-1</sup>
  the name of the digital platform pertaining to the specified platform operator;
  <sup>machine translation, not official</sup>

  **二**  特定プラットフォーム事業者の氏名又は名称
  <sup>art-29/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-5/item-2</sup>
  the name of the specified platform operator;
  <sup>machine translation, not official</sup>

  **三**  法第十五条の二第二項の指定の効力が生ずる年月日
  <sup>art-29/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-5/item-3</sup>
  the date on which the designation under Article 15-2, paragraph (2) of the Act takes effect.
  <sup>machine translation, not official</sup>

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## Cites
- art-29/par-1: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-29/par-1: この項 → 消費税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-1
- art-29/par-1: 第五項 → 消費税法施行令 第二十九条第五項 (Article 29, paragraph (5)), art-29/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-5
- art-29/par-1: 第五項第一号 → 消費税法施行令 第二十九条第五項第一号 (Article 29, paragraph (5), item (i)), art-29/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-5/item-1
- art-29/par-1: 次項 → 消費税法施行令 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-2
- art-29/par-1: 同条第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 法第十五条の二第三項 → 消費税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-3 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 第四項 → 消費税法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-4 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 第五項 → 消費税法 第十五条の二第五項 (Article 15-2, paragraph (5)), art-15-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-5 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 前項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 消費税法施行令第二十九条第一項 → 消費税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-1
- art-29/par-3: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十四条 → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十五条 → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 法第三十条第二項第一号 → 消費税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 (e-Gov law ID 363AC0000000108)
- art-29/par-4: 法第十五条の二第四項 → 消費税法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-4 (e-Gov law ID 363AC0000000108)
- art-29/par-4: 第六項 → 消費税法 第十五条の二第六項 (Article 15-2, paragraph (6)), art-15-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-6 (e-Gov law ID 363AC0000000108)
- art-29/par-4: 第十二項 → 消費税法 第十五条の二第十二項 (Article 15-2, paragraph (12)), art-15-2/par-12 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-12 (e-Gov law ID 363AC0000000108)
- art-29/par-5: 法第十五条の二第四項 → 消費税法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-4 (e-Gov law ID 363AC0000000108)
- art-29/par-5/item-3: 法第十五条の二第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第二十九条第一項（特定プラットフォーム事業者が合併等を行つた場合の取扱い等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-1
- 消費税法施行令 第二十九条第二項（特定プラットフォーム事業者が合併等を行つた場合の取扱い等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-29/par-2
- 消費税法施行規則 第十一条の五第一項第三号ロ（特定プラットフォーム事業者として指定を受けるべき者である旨の届出書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-5/par-1/item-3/sub-2 (e-Gov law ID 363M50000040053)

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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-20261106T203801-020, 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