# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十三条の三 (Article 63-3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63-3. 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: 第六十三条の三 (Article 63-3)（電子情報処理組織による申告の特例） — address `art-63-3` - 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-63-3 - 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. --- ### 第六十三条の三（電子情報処理組織による申告の特例） — Special Provisions on Filing Returns by Means of Electronic Data Processing System caption: machine translation, not official art-63-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63-3 **第一項** 法第四十六条の二第二項に規定する政令で定める金額は、銀行等保有株式取得機構がその会員から銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第四十一条第一項及び第三項（拠出金の納付）の規定により納付された同条第一項の当初拠出金の額及び同条第三項の売却時拠出金の額の合計額とする。 art-63-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63-3/par-1 The amount specified by Cabinet Order prescribed in Article 46-2, paragraph (2) of the Act is the total of the amount of the initial contribution under Article 41, paragraph (1) and the amount of the contribution upon sale under paragraph (3) of that Article, which have been paid to the Banks' Shareholdings Purchase Corporation by its members pursuant to Article 41, paragraphs (1) and (3) (Payment of Contributions) of the Act on Limitation on Shareholding by Banks and Other Financial Institutions (Act No. 131 of 2001). machine translation, not official **第二項** 法第四十六条の二第三項に規定する政令で定める法令は、租税特別措置法（昭和三十二年法律第二十六号）その他の消費税の申告に関する法令（法（これに基づく命令を含む。）及び国税通則法を除く。）とする。 art-63-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63-3/par-2 The laws and regulations specified by Cabinet Order prescribed in Article 46-2, paragraph (3) of the Act are the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) and other laws and regulations relating to filing returns for consumption tax (excluding the Act (including orders issued thereunder) and the Act on General Rules for National Taxes). machine translation, not official --- ## Cites - art-63-3/par-1: 法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-2 (e-Gov law ID 363AC0000000108) - art-63-3/par-1: 銀行等の株式等の保有の制限等に関する法律（平成十三年法律第百三十一号）第四十一条第一項 → e-Gov law 413AC0000000131, 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — not held in this collection - art-63-3/par-1: 第三項 → e-Gov law 413AC0000000131, 第四十一条第三項 (Article 41, paragraph (3)), art-41/par-3 — not held in this collection - art-63-3/par-2: 法第四十六条の二第三項 → 消費税法 第四十六条の二第三項 (Article 46-2, paragraph (3)), art-46-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-3 (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 附則第三条第一項（申告期限延長法人に係る中間申告等の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-3/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-20261106T203801-033, 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-20261106T203801-033, 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