# 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-4222-54/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)（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用に関する経過措置） — address `suppl-4222-54/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-4222-54/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（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用に関する経過措置） — Transitional Measures Concerning Application Where the Purchase, etc. of an Adjustment-Target Fixed Asset Is the Taking Out of Taxable Goods from a Bonded Area Pertaining to the Submission of a Special Return, etc. caption: machine translation, not official suppl-4222-54/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4222-54/art-3 **第一項** 新令第二十条の三の規定は、施行日以後に消費税法第九条第四項の規定による届出書を提出する事業者の施行日以後に開始する課税期間（同法第十九条に規定する課税期間をいう。）において当該事業者が新令第二十条の三に規定する特例申告書の提出に係る課税貨物又は同条に規定する特例申告に関する決定に係る課税貨物の保税地域からの引取りを行った場合について適用する。 suppl-4222-54/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4222-54/art-3/par-1 The provisions of Article 20-3 of the New Order apply to the case where, in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act) of a business operator that submits the written notification under Article 9, paragraph (4) of the Consumption Tax Act on or after the Effective Date, being a taxable period commencing on or after the Effective Date, that business operator has taken out of a bonded area taxable goods pertaining to the submission of a special return prescribed in Article 20-3 of the New Order or taxable goods pertaining to a determination on a special return prescribed in that Article. machine translation, not official **第二項** 新令第二十五条第二項の規定は、施行日以後に設立された所得税法等の一部を改正する法律（平成二十二年法律第六号）第五条の規定による改正後の消費税法第十二条の二第一項に規定する新設法人が施行日以後に新令第二十五条第二項に規定する特例申告書の提出に係る課税貨物又は同項に規定する特例申告に関する決定に係る課税貨物の保税地域からの引取りを行った場合について適用する。 suppl-4222-54/art-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4222-54/art-3/par-2 The provisions of Article 25, paragraph (2) of the New Order apply to the case where a newly established corporation prescribed in Article 12-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2010) that was established on or after the Effective Date has, on or after the Effective Date, taken out of a bonded area taxable goods pertaining to the submission of a special return prescribed in Article 25, paragraph (2) of the New Order or taxable goods pertaining to a determination on a special return prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4222-54/art-3/par-1: 新令第二十条の三 → 消費税法施行令 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-3 - suppl-4222-54/art-3/par-1: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) - suppl-4222-54/art-3/par-1: 同法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act/art-19 (e-Gov law ID 363AC0000000108) - suppl-4222-54/art-3/par-2: 新令第二十五条第二項 → 消費税法施行令 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25/par-2 - suppl-4222-54/art-3/par-2: 消費税法第十二条の二第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-1 (e-Gov law ID 363AC0000000108) --- ## 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-20261106T203801-053, 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-20261106T203801-053, 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