# 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-4182-129/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)（国又は地方公共団体に準ずる法人に係る資産の譲渡等の時期の特例の承認申請に関する経過措置） — address `suppl-4182-129/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-4182-129/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（国又は地方公共団体に準ずる法人に係る資産の譲渡等の時期の特例の承認申請に関する経過措置） — Transitional Measures Concerning Applications for Approval of Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments caption: machine translation, not official suppl-4182-129/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-6 **第一項** 新令第七十四条第三項の規定は、同条第一項の承認を受けようとする法人が施行日以後に同条第三項に規定する申請書を提出する場合について適用し、当該法人が施行日前に旧令第七十四条第三項に規定する申請書を提出した場合については、なお従前の例による。 suppl-4182-129/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-6/par-1 The provisions of Article 74, paragraph (3) of the New Order apply to the case where a corporation that intends to obtain the approval under paragraph (1) of that Article submits the written application prescribed in paragraph (3) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where that corporation submitted the written application prescribed in Article 74, paragraph (3) of the Former Order before the Effective Date. machine translation, not official --- ## Cites - suppl-4182-129/art-6/par-1: 新令第七十四条第三項 → 消費税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-3 - suppl-4182-129/art-6/par-1: 同条第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/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-20261106T203801-052, 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