# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十八条 (Supplementary Provisions, Article 18) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18. 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: 第十八条 (Supplementary Provisions, Article 18)（限界控除の適用がない分割に係る課税期間に関する経過措置） — address `suppl-3632-360/art-18` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18 - 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. --- ### 第十八条（限界控除の適用がない分割に係る課税期間に関する経過措置） — Transitional Measures Concerning Taxable Periods Relating to Company Splits Not Subject to Marginal Deduction caption: machine translation, not official suppl-3632-360/art-18 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18 **第一項** 第六十条の規定は、施行日の翌日以後に同条に規定する分割又は他の分割があつた場合について適用する。 suppl-3632-360/art-18/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-1 The provisions of Article 60 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date. machine translation, not official **第二項** 第六十条第一項各号の規定の適用がある場合において、同項第一号ロに規定する分割子法人の当該課税期間の末日以前一年以内に終了した当該分割に係る分割親法人の各課税期間のうち最初の課税期間の初日又は同項第二号ロに規定する分割親法人の当該課税期間の末日以前一年以内に終了した当該分割子法人の各課税期間のうち最初の課税期間の初日が施行日前であるときは、法が当該課税期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-18/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-2 Where the items of Article 60, paragraph (1) apply, if the first day of the first taxable period among the taxable periods of the split-off parent corporation relating to the company split that ended within one year on or before the last day of the taxable period of the split-off subsidiary corporation prescribed in item (i), (b) of that paragraph, or the first day of the first taxable period among the taxable periods of the split-off subsidiary corporation that ended within one year on or before the last day of the taxable period of the split-off parent corporation prescribed in item (ii), (b) of that paragraph, falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that taxable period. machine translation, not official **第三項** 第六十条第二項から第四項までの規定（これらの規定を第六十一条第二項において準用する場合を含む。）の適用がある場合において、これらの規定に規定する他の分割に係る課税期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-18/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-3 Where the provisions of Article 60, paragraphs (2) through (4) (including where those provisions apply mutatis mutandis under Article 61, paragraph (2)) apply, if the first day of the period corresponding to the taxable period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period. machine translation, not official --- ## Cites - suppl-3632-360/art-18/par-1: 第六十条 → 消費税法施行令 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-60 - suppl-3632-360/art-18/par-2: 第六十条第一項 → 消費税法施行令 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-60/par-1 - suppl-3632-360/art-18/par-3: 第六十条第二項から第四項まで → 消費税法施行令 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-60/par-2 --- ## 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-20261106T203801-046, 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-20261106T203801-046, 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