# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十三条の三 (Article 23-3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-3. 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: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号 - English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: MinisterialOrdinance — 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: 第二十三条の三 (Article 23-3)（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例） — address `art-23-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-3 - e-Gov law ID: 363M50000040053 — 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. --- ### 第二十三条の三（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例） — Special Provisions on the Retention Period for Documents, etc. Proving Export Transactions, etc. of a Corporation with an Extended Filing Deadline caption: machine translation, not official art-23-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-3 **第一項** 法第四十五条の二第一項の規定の適用がある場合における第五条第一項及び第三項、第八条第五項、第九条第七項、第十六条第一項から第三項まで、第十九条並びに第二十六条の七第一項及び第四項の規定の適用については、第五条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第三項において同じ。）」と、第八条第五項及び第九条第七項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第十六条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。次項及び第三項において同じ。）」と、第十九条中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日）」と、第二十六条の七第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一項の規定の適用がある場合には、当該課税期間に係る同項に規定する消費税申告書の提出期限の翌日。第四項において同じ。）」とする。 art-23-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-23-3/par-1 With respect to the application of Article 5, paragraphs (1) and (3), Article 8, paragraph (5), Article 9, paragraph (7), Article 16, paragraphs (1) through (3), Article 19, and Article 26-7, paragraphs (1) and (4) where Article 45-2, paragraph (1) of the Act applies, the phrase "the day on which two months have elapsed" in Article 5, paragraph (1) is deemed to be replaced with "the day on which two months have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in paragraph (3))", the phrase "the day on which two months have elapsed" in Article 8, paragraph (5) and Article 9, paragraph (7) with "the day on which two months have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period)", the phrase "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined; the same applies in the following paragraph and paragraph (3)) have elapsed" in Article 16, paragraph (1) with "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined; the same applies in the following paragraph and paragraph (3)) have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in the following paragraph and paragraph (3))", the phrase "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined) have elapsed" in Article 19 with "the day on which two months (one month where the residual assets of a corporation in liquidation have been determined) have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period)", and the phrase "have elapsed" in Article 26-7, paragraph (1) with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for the taxable period; the same applies in paragraph (4))". machine translation, not official --- ## Cites - art-23-3/par-1: 法第四十五条の二第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45-2/par-1 (e-Gov law ID 363AC0000000108) - art-23-3/par-1: 第五条第一項 → 消費税法施行規則 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1 - art-23-3/par-1: 第三項 → 消費税法施行規則 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-3 - art-23-3/par-1: 第八条第五項 → 消費税法施行規則 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-5 - art-23-3/par-1: 第九条第七項 → 消費税法施行規則 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-9/par-7 - art-23-3/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-1 - art-23-3/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2 - art-23-3/par-1: 第十六条第一項から第三項まで → 消費税法施行規則 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-3 - art-23-3/par-1: 第十九条 → 消費税法施行規則 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-19 - art-23-3/par-1: 第二十六条の七第一項 → 消費税法施行規則 第二十六条の七第一項 (Article 26-7, paragraph (1)), art-26-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-7/par-1 - art-23-3/par-1: 第四項 → 消費税法施行規則 第二十六条の七第四項 (Article 26-7, paragraph (4)), art-26-7/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-7/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 附則第二条第一項（申告期限延長法人に係る輸出取引等の証明書類等の保存期間の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5029-16/art-2/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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-regulation-20261106T203801-017, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06