# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する経過措置） — address `suppl-4032-201/art-6` - 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-6 - 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. --- ### 第六条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する経過措置） — Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases, etc. caption: machine translation, not official suppl-4032-201/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6 **第一項** 事業者（新法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が新法第三十七条第一項に規定する届出書を施行日以後に開始する課税期間（新令第五十六条各号に掲げるものを除く。）の初日から平成四年三月三十一日までの間にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。 suppl-4032-201/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-1 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the New Act) submits the written notification prescribed in Article 37, paragraph (1) of the New Act to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date (excluding those set out in the items of Article 56 of the New Order) to March 31, 1992, if the business operator states in that written notification that Article 37, paragraph (1) of the New Act is to apply to it for the taxable period that includes the day on which the written notification was submitted, Article 37, paragraph (1) of the New Act applies on the premise that the written notification is deemed to have been submitted to the district director on the day preceding the first day of that taxable period. machine translation, not official **第二項** 旧法第三十七条第一項の規定による届出書を提出している事業者（新法第三十七条第三項の規定の適用を受ける事業者に限る。）が、施行日以後に開始する課税期間について新法第三十七条第一項の規定の適用を受けることをやめようとするときは、同条第三項の規定にかかわらず、施行日から平成四年三月三十一日までの間は、同条第二項の規定による届出書をその納税地を所轄する税務署長に提出することができる。この場合において、当該届出書の提出があった日の属する課税期間の翌課税期間（当該届出書の提出があった日の属する課税期間が施行日以後に開始する課税期間であるときは、当該課税期間）の初日以後は、同条第一項の規定による届出は、その効力を失う。 suppl-4032-201/art-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-2 Where a business operator that has submitted the written notification under Article 37, paragraph (1) of the Former Act (limited to a business operator to which Article 37, paragraph (3) of the New Act applies) intends to cease to be subject to the application of Article 37, paragraph (1) of the New Act for a taxable period beginning on or after the Effective Date, it may, notwithstanding paragraph (3) of that Article, submit the written notification under paragraph (2) of that Article to the district director having jurisdiction over its place for tax payment during the period from the Effective Date to March 31, 1992. In this case, on or after the first day of the taxable period following the taxable period that includes the day on which that written notification was submitted (or, where the taxable period that includes the day on which that written notification was submitted is a taxable period beginning on or after the Effective Date, that taxable period), the notification under paragraph (1) of that Article loses its effect. machine translation, not official **第三項** 旧法第三十七条第一項の規定による届出書を提出している事業者（前項の事業者を除く。）が、施行日以後に開始する課税期間について新法第三十七条第一項の規定の適用を受けることをやめようとする場合において、施行日以後に開始する課税期間の初日から平成四年三月三十一日までの間に同条第二項の規定による届出書をその納税地を所轄する税務署長に提出したときは、同条第四項の規定にかかわらず、当該届出書を提出した日の属する課税期間の初日以後は、同条第一項の規定による届出は、その効力を失う。 suppl-4032-201/art-6/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-3 Where a business operator that has submitted the written notification under Article 37, paragraph (1) of the Former Act (excluding the business operator referred to in the preceding paragraph) intends to cease to be subject to the application of Article 37, paragraph (1) of the New Act for a taxable period beginning on or after the Effective Date, if it submits the written notification under paragraph (2) of that Article to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date to March 31, 1992, then, notwithstanding paragraph (4) of that Article, on or after the first day of the taxable period that includes the day on which it submitted that written notification, the notification under paragraph (1) of that Article loses its effect. machine translation, not official **第四項** 前二項の規定の適用を受けようとする事業者は、当該届出書に大蔵省令で定める事項を記載しなければならない。 suppl-4032-201/art-6/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-4 A business operator that intends to be subject to the preceding two paragraphs must state in the written notification the matters specified by Ministry of Finance Order. machine translation, not official **第五項** 第二項又は第三項の規定の適用を受ける事業者が、これらの規定によりこれらの規定に規定する届出がその効力を失う日から新法第三十七条第二項の規定による届出書を提出した日までの期間（次項において「指定期間」という。）中に行った課税仕入れ（新令第四十九条第一項の規定の適用を受けるものを除く。）につき、その帳簿に新法第三十条第八項第一号ロからニまでに掲げる事項を記載しているときは、当該課税仕入れについては、当該帳簿に同号イからニまでに掲げる事項が記載されているものとして、同条の規定を適用する。 suppl-4032-201/art-6/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-5 Where a business operator to which paragraph (2) or (3) applies has entered in its books, with respect to taxable purchases (excluding those to which Article 49, paragraph (1) of the New Order applies) made during the period from the day on which the notification prescribed in those provisions loses its effect under those provisions to the day on which the written notification under Article 37, paragraph (2) of the New Act was submitted (referred to as the "designated period" in the following paragraph), the matters set out in Article 30, paragraph (8), item (i), (b) through (d) of the New Act, Article 30 of the New Act applies to those taxable purchases on the premise that the matters set out in (a) through (d) of that item are entered in those books. machine translation, not official **第六項** 指定期間中に第二項又は第三項の規定の適用を受ける事業者に対し他の事業者が行った課税資産の譲渡等（新法第七条第一項、新法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの及び新令第四十九条第三項各号に掲げる事業に係るものを除く。）につき交付された請求書、納品書その他これらに類する書類については、新法第三十条第九項第一号イからニまでに掲げる事項が記載されているときは、これを同条第七項の請求書等に該当するものとみなす。 suppl-4032-201/art-6/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-6 With respect to invoices, delivery slips and other similar documents issued in relation to taxable transfers, etc. of assets made by another business operator to a business operator to which paragraph (2) or (3) applies during the designated period (excluding those for which consumption tax is exempted under Article 7, paragraph (1) of the New Act, Article 8, paragraph (1) of the New Act or other laws or treaties, and those relating to the businesses set out in the items of Article 49, paragraph (3) of the New Order), where the matters set out in Article 30, paragraph (9), item (i), (a) through (d) of the New Act are stated, they are deemed to fall under the invoices, etc. under paragraph (7) of that Article. machine translation, not official --- ## Cites - suppl-4032-201/art-6/par-1: 新令第五十六条 → 消費税法施行令 第五十六条 (Article 56), art-56 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-56 - suppl-4032-201/art-6/par-3: 前項 → 消費税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4032-201/art-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-2 - suppl-4032-201/art-6/par-4: 前二項 → 消費税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4032-201/art-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-2 - suppl-4032-201/art-6/par-4: 前二項 → 消費税法施行令 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4032-201/art-6/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-3 - suppl-4032-201/art-6/par-5: 第二項 → 消費税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4032-201/art-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-2 - suppl-4032-201/art-6/par-5: 第三項 → 消費税法施行令 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4032-201/art-6/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-3 - suppl-4032-201/art-6/par-5: 次項 → 消費税法施行令 附則第六条第六項 (Supplementary Provisions, Article 6, paragraph (6)), suppl-4032-201/art-6/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-6 - suppl-4032-201/art-6/par-5: 新令第四十九条第一項 → 消費税法施行令 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-1 - suppl-4032-201/art-6/par-6: 第二項 → 消費税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4032-201/art-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-2 - suppl-4032-201/art-6/par-6: 第三項 → 消費税法施行令 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4032-201/art-6/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-3 - suppl-4032-201/art-6/par-6: 新令第四十九条第三項 → 消費税法施行令 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第六条第三項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-3 - 消費税法施行令 附則第六条第四項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-4 - 消費税法施行令 附則第六条第五項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-5 - 消費税法施行令 附則第六条第六項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-6/par-6 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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