# 消費税法 / Consumption Tax Act — 第四十七条 (Supplementary Provisions, Article 47)
- 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: 第四十七条 (Supplementary Provisions, Article 47)（連結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-47`
- 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-47
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47
- 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.
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### 第四十七条（連結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 Consolidated Corporations
caption: machine translation, not official
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
**第一項** 令和四年四月一日前に開始した連結事業年度（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旧法人税法第十五条の二第一項に規定する連結親法人事業年度が同日前に開始した連結事業年度を含む。）終了の日の属する課税期間については、第七条の規定による改正前の消費税法（次項において「四年旧消費税法」という。）第四十五条の二の規定は、なおその効力を有する。
suppl-5021-8/art-47/par-1 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-1
With regard to the taxable period that includes the last day of a consolidated business year that began before April 1, 2022 (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 that day), the provisions of Article 45-2 of the Consumption Tax Act before amendment by the provisions of Article 7 (referred to as the "2022 Former Consumption Tax Act" in the following paragraph) remain in force.
machine translation, not official
**第二項** 四年旧消費税法第四十五条の二第二項の規定の適用を受ける法人が、附則第三十四条の規定により、新法人税法第七十五条の二第一項の提出期限の延長がされたものとみなされる場合には、令和四年三月三十一日以後最初に終了する連結事業年度終了の日の翌日において当該法人の第七条の規定による改正後の消費税法第四十五条の二第一項の届出書が提出されたものとみなす。
suppl-5021-8/art-47/par-2 · https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-2
In the case where a corporation to which Article 45-2, paragraph (2) of the 2022 Former Consumption Tax Act applies is deemed, pursuant to Article 34 of the Supplementary Provisions, to have had the deadline for filing under Article 75-2, paragraph (1) of the New Corporation Tax Act extended, the written notification under Article 45-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 7 is deemed to have been submitted by that corporation on the day following the last day of the first consolidated business year to end on or after March 31, 2022.
machine translation, not official
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## Cites
- suppl-5021-8/art-47/par-1: 次項 → 消費税法 附則第四十七条第二項 (Supplementary Provisions, Article 47, paragraph (2)), suppl-5021-8/art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-2
- suppl-5021-8/art-47/par-2: 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
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 消費税法 附則第一条第一項第五号ホ（施行期日） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-1/par-1/item-5/sub-2
- 消費税法 附則第四十三条第一項（小規模事業者等に係る資産の譲渡等の時期等の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-43/par-1
- 消費税法 附則第四十五条第一項（法人の確定申告書の提出期限の特例に関する経過措置） — 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
- 消費税法 附則第四十七条第一項（連結法人の確定申告書の提出期限の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act/suppl-5021-8/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-1
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## 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, 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