# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（登録の時期に関する特例に関する経過措置） — address `suppl-4302-135/art-13` - 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-4302-135/art-13 - 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. --- ### 第十三条（登録の時期に関する特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on the Time of Registration caption: machine translation, not official suppl-4302-135/art-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-13 **第一項** 事業者が、新令第七十条の四の規定により所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「二十八年改正法」という。）第五条の規定による改正後の消費税法（以下「五年消費税法」という。）第五十七条の二第一項の登録を受けたものとみなされる場合において、同項の登録を受けたものとみなされることとなる日が五年施行日の前日以前であるときは、新令第七十条の四の規定にかかわらず、五年施行日に同項の登録を受けたものとみなす。 suppl-4302-135/art-13/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-13/par-1 Where a business operator is deemed, pursuant to Article 70-4 of the New Order, to have received the registration under Article 57-2, 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. 15 of 2016; hereinafter referred to as the "2016 Amendment Act") (hereinafter referred to as the "2023 Consumption Tax Act"), and the day on which it is to be deemed to have received the registration under that paragraph is on or before the day preceding the 2023 Effective Date, it is deemed, notwithstanding Article 70-4 of the New Order, to have received the registration under that paragraph on the 2023 Effective Date. machine translation, not official --- ## Cites - suppl-4302-135/art-13/par-1: 新令第七十条の四 → 消費税法施行令 第七十条の四 (Article 70-4), art-70-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-4 - suppl-4302-135/art-13/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「二十八年改正法」という。）第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection - suppl-4302-135/art-13/par-1: 第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5 --- ## 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-20261106T203801-063, 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