# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（相続があっ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-4032-201/art-4` - 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-4032-201/art-4 - 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. --- ### 第四条（相続があっ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-4032-201/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-4 **第一項** 施行日前に消費税法第十条第一項に規定する相続、同法第十一条第一項若しくは第三項に規定する合併（以下この条において「合併」という。）又は同法第十二条第一項に規定する分割（以下この条において「分割」という。）があった場合において、施行日の属する年又は事業年度（施行日前に開始したものに限る。）中に開始する課税期間で施行日以後に開始するものがあるときは、当該課税期間に係る改正法附則第三条に規定する基準期間における課税売上高及び当該課税期間に係る改正法附則第四条第二項に規定する基準期間に対応する期間における課税売上高については、改正法附則第三条及び同項の規定は、適用しない。 suppl-4032-201/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-4/par-1 Where an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act, a merger prescribed in Article 11, paragraph (1) or (3) of that Act (hereinafter in this Article referred to as "merger") or a company split prescribed in Article 12, paragraph (1) of that Act (hereinafter in this Article referred to as "company split") occurred before the Effective Date, if, among the taxable periods beginning in the year or business year that includes the Effective Date (limited to one that began before the Effective Date), there is a taxable period beginning on or after the Effective Date, Article 3 and Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act do not apply to the taxable sales in the base period prescribed in Article 3 of the Supplementary Provisions of the Amending Act relating to that taxable period and the taxable sales in the period corresponding to the base period prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act relating to that taxable period. machine translation, not official **第二項** 施行日以後に開始する課税期間に係る新法第十一条第四項に規定する合併法人の基準期間における課税売上高及び新法第十二条第二項に規定する基準期間における課税売上高並びに新令第二十二条第四項第一号及び第二十三条第三項に規定する事業年度における課税売上高については、改正法附則第三条の規定の例による。 suppl-4032-201/art-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-4/par-2 With respect to the taxable sales in the base period of the merging corporation prescribed in Article 11, paragraph (4) of the New Act for a taxable period beginning on or after the Effective Date, the taxable sales in the base period prescribed in Article 12, paragraph (2) of the New Act, and the taxable sales in the business year prescribed in Article 22, paragraph (4), item (i) and Article 23, paragraph (3) of the New Order, the example of the provisions of Article 3 of the Supplementary Provisions of the Amending Act is followed. machine translation, not official **第三項** 施行日以後に合併又は分割があった場合における新令第二十二条第六項第一号又は新令第二十三条第七項第一号（新法第十二条第一項に係る部分に限る。）若しくは新令第二十三条第八項第一号（新法第十二条第一項に係る部分に限る。）に規定する基準期間に対応する期間における課税売上高については、改正法附則第四条第一項の規定の例による。 suppl-4032-201/art-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-4/par-3 With respect to the taxable sales in the period corresponding to the base period prescribed in Article 22, paragraph (6), item (i) of the New Order, Article 23, paragraph (7), item (i) of the New Order (limited to the portion relating to Article 12, paragraph (1) of the New Act) or Article 23, paragraph (8), item (i) of the New Order (limited to the portion relating to Article 12, paragraph (1) of the New Act) where a merger or company split occurs on or after the Effective Date, the example of the provisions of Article 4, paragraph (1) of the Supplementary Provisions of the Amending Act is followed. machine translation, not official **第四項** 合併又は分割があった場合において、施行日以後に開始する課税期間に係る新令第二十二条第六項第二号又は新令第二十三条第七項第一号（新法第十二条第一項に係る部分を除く。）、新令第二十三条第七項第二号、同条第八項第一号（新法第十二条第一項に係る部分を除く。）若しくは新令第二十三条第八項第二号若しくは第九項に規定する基準期間に対応する期間における課税売上高については、改正法附則第四条第二項の規定の例による。 suppl-4032-201/art-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-4/par-4 Where a merger or company split occurs, with respect to the taxable sales in the period corresponding to the base period prescribed in Article 22, paragraph (6), item (ii) of the New Order, Article 23, paragraph (7), item (i) of the New Order (excluding the portion relating to Article 12, paragraph (1) of the New Act), Article 23, paragraph (7), item (ii) of the New Order, paragraph (8), item (i) of that Article (excluding the portion relating to Article 12, paragraph (1) of the New Act), or Article 23, paragraph (8), item (ii) or paragraph (9) of the New Order for a taxable period beginning on or after the Effective Date, the example of the provisions of Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act is followed. machine translation, not official --- ## Cites - suppl-4032-201/art-4/par-1: 消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108) - suppl-4032-201/art-4/par-1: 同法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-1 (e-Gov law ID 363AC0000000108) - suppl-4032-201/art-4/par-1: 第三項 → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-3 (e-Gov law ID 363AC0000000108) - suppl-4032-201/art-4/par-1: この条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4032-201/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-4 - suppl-4032-201/art-4/par-1: 同法第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108) - suppl-4032-201/art-4/par-2: 第二十三条第三項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-3 - suppl-4032-201/art-4/par-3: 新令第二十二条第六項第一号 → 消費税法施行令 第二十二条第六項第一号 (Article 22, paragraph (6), item (i)), art-22/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-6/item-1 - suppl-4032-201/art-4/par-4: 新令第二十二条第六項第二号 → 消費税法施行令 第二十二条第六項第二号 (Article 22, paragraph (6), item (ii)), art-22/par-6/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-6/item-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第四条第一項（相続があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-4/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-20261106T203801-047, 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