# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-23. 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: 第二十三条 (Supplementary Provisions, Article 23)（特別会計を設けて行う事業とみなされる合併特例区の事業の範囲） — address `suppl-3632-360/art-23` - 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-23 - 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. --- ### 第二十三条（特別会計を設けて行う事業とみなされる合併特例区の事業の範囲） — Scope of Businesses of Special Merger Districts Deemed to Be Businesses Conducted by Establishing a Special Account caption: machine translation, not official suppl-3632-360/art-23 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-23 **第一項** 市町村の合併の特例に関する法律（平成十六年法律第五十九号）第二十六条第一項（合併特例区）の合併特例区が一般会計に係る業務として行う第七十二条第二項第三号の事業に係る法第六十条の規定の適用については、当該事業は、同条第一項本文の特別会計を設けて行う事業とみなす。 suppl-3632-360/art-23/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-23/par-1 In the application of Article 60 of the Act to the business prescribed in Article 72, paragraph (2), item (iii) that a special merger district under Article 26, paragraph (1) (Special Merger District) of the Act on Special Provisions for the Merger of Municipalities (Act No. 59 of 2004) conducts as operations relating to the general account, that business is deemed to be a business conducted by establishing a special account as referred to in Article 60, paragraph (1), main clause of the Act. machine translation, not official --- ## Cites - suppl-3632-360/art-23/par-1: 市町村の合併の特例に関する法律（平成十六年法律第五十九号）第二十六条第一項 → e-Gov law 416AC0000000059, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection - suppl-3632-360/art-23/par-1: 第七十二条第二項第三号 → 消費税法施行令 第七十二条第二項第三号 (Article 72, paragraph (2), item (iii)), art-72/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-3 - suppl-3632-360/art-23/par-1: 法第六十条 → 消費税法 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/consumption-tax-act/art-60 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-23/par-1: 同条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-1 (e-Gov law ID 363AC0000000108) --- ## 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, 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