# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十八条 (Supplementary Provisions, Article 68) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-207/art-68. 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: 第六十八条 (Supplementary Provisions, Article 68)（消費税法施行令等の一部を改正する政令の一部改正に伴う経過措置） — address `suppl-5022-207/art-68` - 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-5022-207/art-68 - 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. --- ### 第六十八条（消費税法施行令等の一部を改正する政令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. caption: machine translation, not official suppl-5022-207/art-68 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-207/art-68 **第一項** 施行日前に開始した連結事業年度（旧法人税法第十五条の二第一項に規定する連結事業年度をいう。以下この条において同じ。）（旧法人税法第二条第十二号の七に規定する連結子法人の同項に規定する連結親法人事業年度が施行日前に開始した連結事業年度を含む。）終了の日の属する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）については、第二十一条の規定による改正前の消費税法施行令等の一部を改正する政令附則第六条第三項の規定は、なおその効力を有する。 suppl-5022-207/art-68/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-207/art-68/par-1 For a taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article) that includes the last day of a consolidated business year that began before the Effective Date (meaning a consolidated business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act; the same applies hereinafter in this Article) (including a consolidated business year for which the consolidated parent corporation business year prescribed in Article 15-2, paragraph (1) of the former Corporation Tax Act of a consolidated subsidiary corporation prescribed in Article 2, item (xii)-7 of the former Corporation Tax Act began before the Effective Date), the provisions of Article 6, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. prior to amendment by the provisions of Article 21 remain in force. machine translation, not official --- ## Cites - suppl-5022-207/art-68/par-1: この条 → 消費税法施行令 附則第六十八条 (Supplementary Provisions, Article 68), suppl-5022-207/art-68 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5022-207/art-68 - suppl-5022-207/art-68/par-1: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108) - suppl-5022-207/art-68/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108) - suppl-5022-207/art-68/par-1: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4 (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 附則第六十八条第一項（消費税法施行令等の一部を改正する政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-68/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-20261106T203801-060, 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