# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（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に関する経過措置） — address `suppl-4152-135/art-3` - 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-4152-135/art-3 - 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. --- ### 第三条（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 caption: machine translation, not official suppl-4152-135/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-3 **第一項** 事業者（施行日以後最初に開始する課税期間において新法第九条第一項本文の規定の適用を受けない事業者（同条第四項の規定による届出書の提出により消費税を納める義務が免除されないものを除く。）で当該課税期間の直前の課税期間において改正法第六条の規定による改正前の消費税法第九条第一項本文の規定の適用を受けた事業者に限る。）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最初に開始する課税期間（消費税法施行令第五十六条各号に掲げるものを除く。）中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-4152-135/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-3/par-1 Where a business operator (limited to a business operator that is not subject to the application of the main clause of Article 9, paragraph (1) of the New Act in the first taxable period commencing on or after the Effective Date (excluding a business operator that is not exempted from the obligation to pay consumption tax by the submission of a written notification under paragraph (4) of that Article) and that was subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 6 of the Amending Act in the taxable period immediately preceding that taxable period) has submitted 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 first taxable period commencing on or after the Effective Date (excluding the taxable periods set out in the items of Article 56 of the Order for Enforcement of the Consumption Tax Act), if that written notification states that the business operator will be subject to the application of Article 37, paragraph (1) of the New Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the New Act applies by deeming that the written notification was submitted to that district director on the day preceding the first day of that taxable period. machine translation, not official --- ## Cites - suppl-4152-135/art-3/par-1: 消費税法施行令第五十六条 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第二条第一項（課税期間の特例の適用を受ける旨の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2/par-1 - 消費税法施行令 附則第二条第二項（課税期間の特例の適用を受ける旨の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4152-135/art-2/par-2 --- ## 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-20261106T203801-046, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-051, 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