# 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-5022-114/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)（申告期限延長法人に係る中間申告等の特例に関する経過措置） — address `suppl-5022-114/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-5022-114/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（申告期限延長法人に係る中間申告等の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Interim Returns, etc. for Corporations with Extended Filing Deadlines caption: machine translation, not official suppl-5022-114/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-3 **第一項** 令和二年四月一日から令和五年九月三十日までの間における第一条の規定による改正後の消費税法施行令第六十三条の二第二項の規定の適用については、同項中「第五十八条の二第二項及び第三項、第五十八条の三第二項」とあるのは「第五十八条第二項及び第三項、第五十八条の二第二項」と、「、第七十条の十三並びに」とあるのは「並びに」と、「第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項」とあるのは「第五十八条第二項及び第五十八条の二第二項」とする。 suppl-5022-114/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-114/art-3/par-1 With regard to the application of Article 63-2, paragraph (2) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 during the period from April 1, 2020 to September 30, 2023, in that paragraph, the phrase "Article 58-2, paragraphs (2) and (3), Article 58-3, paragraph (2)" is deemed to be replaced with "Article 58, paragraphs (2) and (3), Article 58-2, paragraph (2)", the phrase ", Article 70-13 and" with "and", and the phrase "Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1)" with "Article 58, paragraph (2) and Article 58-2, paragraph (2)". machine translation, not official --- ## Cites - suppl-5022-114/art-3/par-1: 消費税法施行令第六十三条の二第二項 → 消費税法施行令 第六十三条の三第二項 (Article 63-3, paragraph (2)), art-63-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-63-3/par-2 - suppl-5022-114/art-3/par-1: 第五十八条の二第二項 → 消費税法施行令 第五十八条の三第二項 (Article 58-3, paragraph (2)), art-58-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-58-3/par-2 - suppl-5022-114/art-3/par-1: 第三項 → 消費税法施行令 第五十八条の三第三項 (Article 58-3, paragraph (3)), art-58-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-58-3/par-3 - suppl-5022-114/art-3/par-1: 第五十八条第二項 → 消費税法施行令 第五十八条の二第二項 (Article 58-2, paragraph (2)), art-58-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-58-2/par-2 - suppl-5022-114/art-3/par-1: 第三項 → 消費税法施行令 第五十八条の二第三項 (Article 58-2, paragraph (3)), art-58-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-58-2/par-3 - suppl-5022-114/art-3/par-1: 第七十条の十三 → 消費税法施行令 第七十条の十三 (Article 70-13), art-70-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13 - suppl-5022-114/art-3/par-1: 第七十条の十三第一項 → 消費税法施行令 第七十条の十三第一項 (Article 70-13, paragraph (1)), art-70-13/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-13/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第六十五条第一項（消費税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-207/art-65/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-20261106T203801-065, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-066, 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