# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（合併があった場合の納税義務の免除の特例等に関する経過措置） — address `suppl-4272-145/art-5` - 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-4272-145/art-5 - 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. --- ### 第五条（合併があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc. caption: machine translation, not official suppl-4272-145/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-5 **第一項** 平成二十七年十月一日から平成二十八年三月三十一日までの間に開始する課税期間に係る新法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算については、改正法附則第三十六条第二項の規定の例による。 suppl-4272-145/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-1 The calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of the New Act for a taxable period beginning during the period from October 1, 2015 to March 31, 2016 follows the example of the provisions of Article 36, paragraph (2) of the Supplementary Provisions of the Amending Act. machine translation, not official **第二項** 前項の規定は、平成二十八年四月一日以後に開始する課税期間に係る新法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算について準用する。この場合において、前項中「改正法」とあるのは、「改正法附則第四十八条第二項において準用する改正法」と読み替えるものとする。 suppl-4272-145/art-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-2 The provisions of the preceding paragraph apply mutatis mutandis to the calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of the New Act for a taxable period beginning on or after April 1, 2016. In this case, the phrase "the Amending Act" in the preceding paragraph is deemed to be replaced with "the Amending Act as applied mutatis mutandis pursuant to Article 48, paragraph (2) of the Supplementary Provisions of the Amending Act". machine translation, not official --- ## Cites - suppl-4272-145/art-5/par-2: 前項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4272-145/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-2 - 消費税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-3 - 消費税法施行令 附則第五条第二項（合併があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/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-20261106T203801-048, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-057, 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