# 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-4182-129/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)（新設分割親法人の特殊関係者の範囲に関する経過措置） — address `suppl-4182-129/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-4182-129/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（新設分割親法人の特殊関係者の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Persons in a Special Relationship with a Split-Off Parent Corporation caption: machine translation, not official suppl-4182-129/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-3 **第一項** この政令の施行の日（以下「施行日」という。）から会社法施行日の前日までの間における改正後の消費税法施行令（以下「新令」という。）第二十四条の規定の適用については、同条第二項第三号及び第四項中「、合資会社又は合同会社」とあるのは、「又は合資会社」とする。 suppl-4182-129/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-3/par-1 In the application of Article 24 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") during the period from the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") through the day preceding the Effective Date of the Companies Act, the phrase ", limited partnership companies or limited liability companies" in paragraph (2), item (iii) and paragraph (4) of that Article is deemed to be replaced with "or limited partnership companies". machine translation, not official --- ## Cites - suppl-4182-129/art-3/par-1: 第二十四条 → 消費税法施行令 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24 - suppl-4182-129/art-3/par-1: 同条第二項第三号 → 消費税法施行令 第二十四条第二項第三号 (Article 24, paragraph (2), item (iii)), art-24/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-2/item-3 - suppl-4182-129/art-3/par-1: 第四項 → 消費税法施行令 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-24/par-4 --- ## 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-20261106T203801-051, 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