# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（納税義務の免除の規定の適用を受けない旨の届出に関する経過措置） — address `suppl-4292-109/art-4` - 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-4292-109/art-4 - 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. --- ### 第四条（納税義務の免除の規定の適用を受けない旨の届出に関する経過措置） — Transitional Measures Concerning Written Notification to the Effect That the Provisions on Exemption from Tax Liability Will Not Apply caption: machine translation, not official suppl-4292-109/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-4 **第一項** 仮想通貨（新令第九条第四項に規定する仮想通貨をいう。以下同じ。）の譲渡を行う事業者が、消費税法第九条第四項に規定する届出書を施行日以後に開始する課税期間（前条及び次条の規定の適用により消費税を納める義務が免除されることとなるものに限るものとし、消費税法施行令第二十条各号に掲げるものを除く。）の初日から平成二十九年十二月三十一日までの間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-4292-109/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-4/par-1 Where a business operator that transfers virtual currency (meaning virtual currency prescribed in Article 9, paragraph (4) of the New Order; the same applies hereinafter) submits the written notification prescribed in Article 9, paragraph (4) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date (limited to one for which the obligation to pay consumption tax is to be exempted by the application of the preceding Article and the following Article, and excluding those listed in the items of Article 20 of the Order for Enforcement of the Consumption Tax Act) to December 31, 2017, and that written notification states that it will be subject to the application of Article 9, paragraph (4) of the Consumption Tax Act for the taxable period that includes the day on which that written notification was submitted, Article 9, paragraph (4) of the Consumption Tax Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period. machine translation, not official --- ## Cites - suppl-4292-109/art-4/par-1: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-4/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-4292-109/art-4/par-1: 前条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4292-109/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-3 - suppl-4292-109/art-4/par-1: 次条 → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4292-109/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5 - suppl-4292-109/art-4/par-1: 消費税法施行令第二十条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20 --- ## 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-20261106T203801-060, 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