# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（相続があつた場合の納税義務の免除の特例等に関する経過措置） — address `suppl-3632-360/art-8` - 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-8 - 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. --- ### 第八条（相続があつた場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc. caption: machine translation, not official suppl-3632-360/art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-8 **第一項** 第二十一条第二項、第二十二条第六項及び第二十三条第七項から第九項までの規定は、施行日の翌日以後にこれらの規定に規定する第一次相続、他の合併及び他の分割があつた場合について適用する。 suppl-3632-360/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-8/par-1 The provisions of Article 21, paragraph (2), Article 22, paragraph (6) and Article 23, paragraphs (7) through (9) apply where the first inheritance, other merger and other company split prescribed in those provisions occur on or after the day following the Effective Date. machine translation, not official **第二項** 第二十二条第六項及び第二十三条第七項から第九項までの規定の適用がある場合において、第二十二条第六項に規定する他の合併及び第二十三条第七項から第九項までに規定する他の分割に係る基準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-8/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-8/par-2 Where the provisions of Article 22, paragraph (6) and Article 23, paragraphs (7) through (9) apply, if the first day of the period corresponding to the base period relating to the other merger prescribed in Article 22, paragraph (6) and the other company split prescribed in Article 23, paragraphs (7) through (9) 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-8/par-1: 第二十二条第六項 → 消費税法施行令 第二十二条第六項 (Article 22, paragraph (6)), art-22/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-6 - suppl-3632-360/art-8/par-1: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-7 - suppl-3632-360/art-8/par-1: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第八項 (Article 23, paragraph (8)), art-23/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-8 - suppl-3632-360/art-8/par-1: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第九項 (Article 23, paragraph (9)), art-23/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-9 - suppl-3632-360/art-8/par-2: 第二十二条第六項 → 消費税法施行令 第二十二条第六項 (Article 22, paragraph (6)), art-22/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-6 - suppl-3632-360/art-8/par-2: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-7 - suppl-3632-360/art-8/par-2: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第八項 (Article 23, paragraph (8)), art-23/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-8 - suppl-3632-360/art-8/par-2: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第九項 (Article 23, paragraph (9)), art-23/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-9 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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