# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四十一条 (Article 41)

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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: 第四十一条 (Article 41)（事業を開始した日の属する期間等の範囲等） — address `art-41`
- 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-41
- 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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### 第四十一条（事業を開始した日の属する期間等の範囲等） — Scope, etc. of the Period Including the Day on Which a Business Is Started, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-41 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41</sup>

**第一項**  法第十九条第二項に規定する政令で定める期間は、次に掲げる期間とする。
<sup>art-41/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-1</sup>
The periods specified by Cabinet Order as prescribed in Article 19, paragraph (2) of the Act are the following periods:
<sup>machine translation, not official</sup>

  **一**  事業者が国内において課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。）に係る事業を開始した日の属する期間（法第十九条第一項第三号から第四号の二までに定める期間をいう。以下この条において同じ。）
  <sup>art-41/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-1/item-1</sup>
  the period (meaning the period specified in Article 19, paragraph (1), items (iii) through (iv)-2 of the Act; the same applies hereinafter in this Article) including the day on which a business operator started a business pertaining to taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets) in Japan;
  <sup>machine translation, not official</sup>

  **二**  個人事業者が相続により法第十九条第一項第三号又は第三号の二の規定の適用を受けていた被相続人の事業を承継した場合における当該相続があつた日の属する期間
  <sup>art-41/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-1/item-2</sup>
  the period including the day of inheritance, in the case where an individual business operator has succeeded through inheritance to the business of a decedent who had been subject to the application of Article 19, paragraph (1), item (iii) or (iii)-2 of the Act;
  <sup>machine translation, not official</sup>

  **三**  法人が合併（合併により法人を設立する場合を除く。）により法第十九条第一項第四号又は第四号の二の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する期間
  <sup>art-41/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-1/item-3</sup>
  the period including the day of the merger, in the case where a corporation has succeeded through a merger (excluding the case of establishing a corporation by merger) to the business of a merged corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
  <sup>machine translation, not official</sup>

  **四**  法人が吸収分割により法第十九条第一項第四号又は第四号の二の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する期間
  <sup>art-41/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-1/item-4</sup>
  the period including the day of the absorption-type company split, in the case where a corporation has succeeded through an absorption-type company split to the business of a splitting corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act.
  <sup>machine translation, not official</sup>

**第二項**  法第十九条第五項に規定する政令で定める場合は次の各号に掲げる場合とし、同項に規定する政令で定める日は当該各号に定める日とする。
<sup>art-41/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-2</sup>
The cases specified by Cabinet Order as prescribed in Article 19, paragraph (5) of the Act are the cases listed in the following items, and the days specified by Cabinet Order as prescribed in that paragraph are the days provided for in the respective items:
<sup>machine translation, not official</sup>

  **一**  法第十九条第一項第三号又は第四号の規定による届出書を提出した事業者が同項第三号の二又は第四号の二の規定の適用を受けようとする場合　同項第三号又は第四号の規定による届出の効力が生じた日から二年を経過する日の属する月の初日
  <sup>art-41/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-2/item-1</sup>
  a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the Act seeks to become subject to the application of item (iii)-2 or (iv)-2 of that paragraph: the first day of the month that includes the day on which two years elapse from the day on which the notification under item (iii) or (iv) of that paragraph took effect;
  <sup>machine translation, not official</sup>

  **二**  法第十九条第一項第三号の二又は第四号の二の規定による届出書を提出した事業者が同項第三号又は第四号の規定の適用を受けようとする場合　同項第三号の二又は第四号の二の規定による届出の効力が生じた日から二年を経過する日の属する月の前々月の初日
  <sup>art-41/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-2/item-2</sup>
  a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the Act seeks to become subject to the application of item (iii) or (iv) of that paragraph: the first day of the month two months before the month that includes the day on which two years elapse from the day on which the notification under item (iii)-2 or (iv)-2 of that paragraph took effect.
  <sup>machine translation, not official</sup>

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## Cites
- art-41/par-1: 法第十九条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: 法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: 法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: 法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: 法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: この条 → 消費税法施行令 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41
- art-41/par-1/item-2: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-2: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-3: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-3: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-4: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-4: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2: 法第十九条第五項 → 消費税法 第十九条第五項 (Article 19, paragraph (5)), art-19/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-5 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-1: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-1: 第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-1: 同項第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-1: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-2: 法第十九条第一項第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-2: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-2: 同項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-2: 第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (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 第二十八条第一項（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-1
- 消費税法施行令 第四十一条第一項第一号（事業を開始した日の属する期間等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41/par-1/item-1
- 消費税法施行令 附則第三条第四項（リース譲渡に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-3/par-4

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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-20261106T203801-021, 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-20261106T203801-021, 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