# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十一条 (Supplementary Provisions, Article 11)

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- 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: 第十一条 (Supplementary Provisions, Article 11)（限界控除の適用のない分割に係る課税期間等に関する経過措置） — address `suppl-4072-341/art-11`
- 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-4072-341/art-11
- 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.

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### 第十一条（限界控除の適用のない分割に係る課税期間等に関する経過措置） — Transitional Measures Concerning Taxable Periods, etc. for Company Splits to Which Marginal Deduction Does Not Apply
<sup>caption: machine translation, not official</sup>
<sup>suppl-4072-341/art-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-11</sup>

**第一項**  改正法附則第二十条の規定によりなおその効力を有するものとされる旧法第四十条の規定の適用については、改正前の消費税法施行令（以下「旧令」という。）第六十条から第六十二条までの規定は、なおその効力を有する。
<sup>suppl-4072-341/art-11/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-11/par-1</sup>
In the application of Article 40 of the Former Act, which is to remain in force pursuant to the provisions of Article 20 of the Supplementary Provisions of the Amending Act, Articles 60 through 62 of the Order for Enforcement of the Consumption Tax Act prior to the amendment (hereinafter referred to as the "Former Order") remain in force.
<sup>machine translation, not official</sup>

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## 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-20261106T203801-049, 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