# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5029-56/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（消費税法施行規則の一部改正に伴う経過措置） — address `suppl-5029-56/art-16` - 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-5029-56/art-16 - 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. --- ### 第十六条（消費税法施行規則の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act caption: machine translation, not official suppl-5029-56/art-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5029-56/art-16 **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。次項において同じ。）終了の日の属する課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。次項において同じ。）については、改正法附則第四十七条第一項の規定によりなおその効力を有するものとされる改正法第七条の規定による改正前の消費税法第四十五条の二の規定に基づく第六条の規定による改正前の消費税法施行規則（次項において「旧消費税法施行規則」という。）第二十三条の二第一項及び第二項の規定は、なおその効力を有する。 suppl-5029-56/art-16/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5029-56/art-16/par-1 For a taxable period (meaning the 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); the same applies in the following paragraph) 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; hereinafter the same applies 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 that Act began before the Effective Date; the same applies in the following paragraph), the provisions of Article 23-2, paragraphs (1) and (2) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 6 (referred to as the "Former Regulation for Enforcement of the Consumption Tax Act" in the following paragraph), which are based on the provisions of Article 45-2 of the Consumption Tax Act before amendment by the provisions of Article 7 of the Amending Act that remain in force pursuant to the provisions of Article 47, paragraph (1) of the Supplementary Provisions of the Amending Act, remain in force. machine translation, not official **第二項** 施行日前に開始した連結事業年度終了の日の属する課税期間については、第二十条の規定による改正前の消費税法施行規則の一部を改正する省令附則第二条の規定により読み替えて適用される旧消費税法施行規則第二十三条の三の規定は、なおその効力を有する。 suppl-5029-56/art-16/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5029-56/art-16/par-2 For a taxable period that includes the last day of a consolidated business year that began before the Effective Date, the provisions of Article 23-3 of the Former Regulation for Enforcement of the Consumption Tax Act, as applied with terms replaced pursuant to the provisions of Article 2 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 20, remain in force. machine translation, not official --- ## Cites - suppl-5029-56/art-16/par-1: この条 → 消費税法施行規則 附則第十六条 (Supplementary Provisions, Article 16), suppl-5029-56/art-16 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5029-56/art-16 - suppl-5029-56/art-16/par-1: 次項 → 消費税法施行規則 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-5029-56/art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5029-56/art-16/par-2 - suppl-5029-56/art-16/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-5029-56/art-16/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-5029-56/art-16/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) - suppl-5029-56/art-16/par-1: 改正法第七条 → e-Gov law 428AC0000000015, 第七条 (Article 7), art-7 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 附則第十六条第一項（消費税法施行規則の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5029-56/art-16/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 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-029, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-032, 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