# 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-4292-109/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)（相続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-4292-109/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-4292-109/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（相続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 Inheritance, etc. caption: machine translation, not official suppl-4292-109/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5 **第一項** 施行日以後に消費税法第十条第一項又は第二項に規定する相続があった場合におけるこれらの規定に規定する被相続人の基準期間における課税売上高については、当該基準期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該基準期間の初日から施行されていたものとして、同法第十条第一項又は第二項の規定を適用する。 suppl-4292-109/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-1 With regard to the taxable sales in the base period of a decedent prescribed in Article 10, paragraph (1) or (2) of the Consumption Tax Act in the case where there has been an inheritance prescribed in those provisions on or after the Effective Date, if the first day of that base period is before the Effective Date, Article 10, paragraph (1) or (2) of the Consumption Tax Act is applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that base period. machine translation, not official **第二項** 施行日以後に消費税法第十一条第一項若しくは第二項に規定する合併若しくは同条第三項若しくは第四項に規定する合併又は同法第十二条第一項から第四項までに規定する分割等若しくは同条第五項若しくは第六項に規定する吸収分割があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高については、当該期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該期間の初日から施行されていたものとして、同法第十一条第一項から第四項まで又は第十二条第一項から第六項までの規定を適用する。この場合において、同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、附則第三条の規定の例による。 suppl-4292-109/art-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-2 Where, on or after the Effective Date, there has been a merger prescribed in Article 11, paragraph (1) or (2) of the Consumption Tax Act or a merger prescribed in paragraph (3) or (4) of that Article, or a corporate split, etc. prescribed in Article 12, paragraphs (1) through (4) of that Act or an absorption-type company split prescribed in paragraph (5) or (6) of that Article, with regard to the taxable sales in the period corresponding to the base period prescribed in those provisions, if the first day of that period is before the Effective Date, Article 11, paragraphs (1) through (4) or Article 12, paragraphs (1) through (6) of that Act are applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that period. In this case, the calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of that Act follows the example of the provisions of Article 3 of the Supplementary Provisions. machine translation, not official **第三項** 消費税法第十二条の三第一項に規定する新設開始日が施行日以後である場合における同項に規定する基準期間に相当する期間における課税売上高については、当該期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該期間の初日から施行されていたものとして、同法第十二条の三第一項の規定を適用する。 suppl-4292-109/art-5/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-3 Where the new establishment start date prescribed in Article 12-3, paragraph (1) of the Consumption Tax Act is on or after the Effective Date, with regard to the taxable sales in the period corresponding to the base period prescribed in that paragraph, if the first day of that period is before the Effective Date, Article 12-3, paragraph (1) of that Act is applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that period. machine translation, not official --- ## Cites - suppl-4292-109/art-5/par-1: 消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-1: 第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/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-5/par-2: 消費税法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 第二項 → 消費税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同条第三項 → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-3 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同法第十二条第一項から第四項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同法第十二条第一項から第四項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同法第十二条第一項から第四項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同法第十二条第一項から第四項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 第六項 → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-6 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 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-5/par-2: 附則第三条 → 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-5/par-3: 消費税法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-3: 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第三条第一項（小規模事業者の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-3/par-1 - 消費税法施行令 附則第四条第一項（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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-4/par-1 - 消費税法施行令 附則第十二条第一項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-12/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-20261106T203801-047, translated 2026-11-07 - 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