# 消費税法 / Consumption Tax Act — 第四十五条 (Supplementary Provisions, Article 45) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第四十五条 (Supplementary Provisions, Article 45)（法人の確定申告書の提出期限の特例に関する経過措置） — address `suppl-5021-8/art-45` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-45 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-45 - Every provision below carries its address and both URLs 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. --- ### 第四十五条（法人の確定申告書の提出期限の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deadline for Filing Final Returns of Corporations caption: machine translation, not official suppl-5021-8/art-45 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-45 **第一項** 新消費税法第四十五条の二第一項及び第二項の規定は、令和三年三月三十一日以後に終了する消費税法第二条第一項第十三号に規定する事業年度及び連結事業年度（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。附則第四十七条において同じ。）終了の日の属する課税期間について適用する。 suppl-5021-8/art-45/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-45/par-1 The provisions of Article 45-2, paragraphs (1) and (2) of the New Consumption Tax Act apply to the taxable period that includes the last day of the business years prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act and the consolidated business years (meaning consolidated business years prescribed in Article 15-2, paragraph (1) of the Former Corporation Tax Act; the same applies in Article 47 of the Supplementary Provisions) that end on or after March 31, 2021. machine translation, not official --- ## Cites - suppl-5021-8/art-45/par-1: 新消費税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 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - suppl-5021-8/art-45/par-1: 第二項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-45-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-2 - suppl-5021-8/art-45/par-1: 消費税法第二条第一項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-13 - suppl-5021-8/art-45/par-1: 附則第四十七条 → 消費税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-5021-8/art-47 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-063, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13