# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項） — address `suppl-4289-20/art-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8 - 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. --- ### 第八条（改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項） — Matters to Be Stated in the Written Notification to the Effect That the Provisions of Article 40 of the Supplementary Provisions of the Amending Act Apply caption: machine translation, not official suppl-4289-20/art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8 **第一項** 改正法附則第四十条第一項の規定による届出書には、新規則第十七条第一項の規定にかかわらず、次に掲げる事項を記載しなければならない。 suppl-4289-20/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1 A written notification under the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act must state the following matters, notwithstanding the provisions of Article 17, paragraph (1) of the New Regulation: machine translation, not official **一** 新規則第十七条第一項第一号及び第二号に掲げる事項 suppl-4289-20/art-8/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-1 the matters listed in Article 17, paragraph (1), items (i) and (ii) of the New Regulation; machine translation, not official **二** 改正法附則第四十条第一項の規定の適用を受けようとする課税期間（消費税法第十九条第一項に規定する課税期間をいい、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。次号及び附則第十条において同じ。）の初日の年月日 suppl-4289-20/art-8/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-2 the date of the first day of the taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, and including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article; hereinafter the same applies in the following item and Article 10 of the Supplementary Provisions) for which the person intends to be subject to the application of the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act; machine translation, not official **三** 前号に規定する課税期間の消費税法第九条第一項に規定する基準期間における課税売上高 suppl-4289-20/art-8/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-3 the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act for the taxable period prescribed in the preceding item; machine translation, not official **四** 改正法附則第四十条第一項の規定により当該届出書を提出する旨 suppl-4289-20/art-8/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-4 a statement that the written notification is submitted under the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act; machine translation, not official **五** 改正法附則第四十条第二項の規定の適用を受ける場合にあっては、同項に規定する著しく困難な事情 suppl-4289-20/art-8/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-5 where the provisions of Article 40, paragraph (2) of the Supplementary Provisions of the Amending Act apply, the circumstances that make it extremely difficult, as prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4289-20/art-8/par-1: 新規則第十七条第一項 → 消費税法施行規則 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-1 - suppl-4289-20/art-8/par-1/item-1: 新規則第十七条第一項第一号 → 消費税法施行規則 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-1/item-1 - suppl-4289-20/art-8/par-1/item-1: 第二号 → 消費税法施行規則 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-1/item-2 - suppl-4289-20/art-8/par-1/item-2: 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-4289-20/art-8/par-1/item-2: 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-4289-20/art-8/par-1/item-2: 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) - suppl-4289-20/art-8/par-1/item-2: 次号 → 消費税法施行規則 附則第八条第一項第三号 (Supplementary Provisions, Article 8, paragraph (1), item (iii)), suppl-4289-20/art-8/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-3 - suppl-4289-20/art-8/par-1/item-2: 附則第十条 → 消費税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4289-20/art-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10 - suppl-4289-20/art-8/par-1/item-3: 前号 → 消費税法施行規則 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-4289-20/art-8/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-2 - suppl-4289-20/art-8/par-1/item-3: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-3 - 消費税法施行規則 附則第八条第一項第二号（改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-2 - 消費税法施行規則 附則第八条第一項第三号（改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-3 --- ## 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 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-031, 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