# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（納税義務の免除の適用を受けない旨の届出に関する経過措置） — address `suppl-3632-360/art-7` - 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-7 - 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. --- ### 第七条（納税義務の免除の適用を受けない旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Not Being Subject to Exemption from Tax Liability caption: machine translation, not official suppl-3632-360/art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-7 **第一項** 事業者が法第九条第四項に規定する届出書を適用日から平成元年九月三十日（適用日の属する課税期間に係る法第四十五条第一項の規定による申告書の提出期限が同月三十日前である場合には、当該提出期限）までの間に納税地を所轄する税務署長に提出した場合には、適用日の属する課税期間以後の課税期間については、法第九条第四項の規定を適用する。この場合において、同条第六項中「翌課税期間」とあるのは、「平成元年四月一日の属する課税期間」とする。 suppl-3632-360/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-7/par-1 Where a business operator submits the written notification prescribed in Article 9, paragraph (4) of the Act to the district director having jurisdiction over its place for tax payment during the period from the application date to September 30, 1989 (or, where the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date falls before the 30th day of that month, that deadline for filing), Article 9, paragraph (4) of the Act applies for the taxable periods on or after the taxable period that includes the application date. In this case, the phrase "following taxable period" in Article 9, paragraph (6) of the Act is deemed to be replaced with "taxable period that includes April 1, 1989". machine translation, not official --- ## Cites - suppl-3632-360/art-7/par-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-7/par-1: 法第四十五条第一項 → 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) - suppl-3632-360/art-7/par-1: 同条第六項 → 消費税法 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-6 (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 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-045, 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