Order for Enforcement of the Consumption Tax Act
消費税法施行令
Contents
Read it chapter by chapter; the first chapter follows below. Or read the whole law on one page.
The Cabinet establishes this Cabinet Order pursuant to the provisions of the Consumption Tax Act (Act No. 108 of 1988) and in order to implement that Act.
内閣は、消費税法（昭和六十三年法律第百八号）の規定に基づき、及び同法を実施するため、この政令を制定する。
第一条（定義）
Changes on (Cabinet Order No. 96 of 2026)
In this Cabinet Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merging corporation," "merged corporation," "splitting corporation," "successor corporation in a company split," "association or foundation without legal personality," "qualified invoice issuer," "transfer, etc. of assets," "specified transfer, etc. of assets," "supply of telecommunications services," "taxable transfer, etc. of assets," "taxable transfer, etc. of assets subject to the reduced rate," "foreign goods," "taxable goods," "taxable goods subject to the reduced rate," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "final return, etc.," "special return," "accessory tax," or "interim payment" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merging corporation, merged corporation, splitting corporation, successor corporation in a company split, association or foundation without legal personality, qualified invoice issuer, transfer, etc. of assets, specified transfer, etc. of assets, supply of telecommunications services, taxable transfer, etc. of assets, taxable transfer, etc. of assets subject to the reduced rate, foreign goods, taxable goods, taxable goods subject to the reduced rate, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, final return, etc., special return, accessory tax, or interim payment as prescribed in Article 2, paragraph (1) of the Consumption Tax Act (hereinafter referred to as the "Act").
この政令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「合併法人」、「被合併法人」、「分割法人」、「分割承継法人」、「人格のない社団等」、「適格請求書発行事業者」、「資産の譲渡等」、「特定資産の譲渡等」、「電気通信利用役務の提供」、「課税資産の譲渡等」、「軽減対象課税資産の譲渡等」、「外国貨物」、「課税貨物」、「軽減対象課税貨物」、「課税仕入れ」、「事業年度」、「基準期間」、「棚卸資産」、「調整対象固定資産」、「確定申告書等」、「特例申告書」、「附帯税」又は「中間納付額」とは、それぞれ消費税法（以下「法」という。）第二条第一項に規定する国内、保税地域、個人事業者、事業者、国外事業者、合併法人、被合併法人、分割法人、分割承継法人、人格のない社団等、適格請求書発行事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、課税資産の譲渡等、軽減対象課税資産の譲渡等、外国貨物、課税貨物、軽減対象課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、確定申告書等、特例申告書、附帯税又は中間納付額をいう。
In this Cabinet Order, the meanings of the terms set out in the following items are as prescribed respectively in those items.
この政令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
resident: means a resident prescribed in Article 6, paragraph (1), item (v) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949);
居住者 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第五号（定義）に規定する居住者をいう。
non-resident: means a non-resident prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act;
非居住者 外国為替及び外国貿易法第六条第一項第六号に規定する非居住者をいう。
registered government bond: means a national government bond registered under the provisions of the Act on National Government Bonds (Act No. 34 of 1906);
登録国債 国債に関する法律（明治三十九年法律第三十四号）の規定により登録された国債をいう。
national government bonds, etc.: means the securities or bonds set out in Article 2, paragraph (1), items (i) through (v) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), the investment corporation bonds set out in item (xi) of that paragraph, and foreign securities or bonds similar to these (including those whose attribution of rights is determined by entry or record in a transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001)), and registered government bonds.
国債等 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで（定義）に掲げる証券又は債券、同項第十一号に掲げる投資法人債券及びこれらに類する外国の証券又は債券（これらの権利の帰属が社債、株式等の振替に関する法律（平成十三年法律第七十五号）の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。）並びに登録国債をいう。
In this Cabinet Order, "lending of assets" is to include the creation of rights relating to assets and any other act of allowing another person to use assets (excluding, among those acts, those that fall under the supply of telecommunications services).
この政令において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。
In this Cabinet Order, "inheritance" is to include a universal bequest, "heir" is to include a universal legatee, and "decedent" is to include a person who has made a universal bequest.
この政令において「相続」には包括遺贈を含むものとし、「相続人」には包括受遺者を含むものとし、「被相続人」には包括遺贈者を含むものとする。
Article 2Scope of Transfers, etc. of Assets
第二条（資産の譲渡等の範囲）
The acts specified by Cabinet Order as being similar to the transfer or lending of assets or the provision of services conducted for consideration, as prescribed in Article 2, paragraph (1), item (viii) of the Act, are as follows:
法第二条第一項第八号に規定する対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものは、次に掲げるものとする。
the transfer of assets by a gift with a burden;
負担付き贈与による資産の譲渡
a contribution of assets other than money (excluding one relating to succession under a special Act);
金銭以外の資産の出資（特別の法律に基づく承継に係るものを除く。）
the transfer of assets in the case where the settlor of a specified beneficiary certificate issuance trust prescribed in Article 2, item (xxix), (c) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) or of a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article (excluding a trust set out in (b) of that item; hereinafter in this item referred to as a "trust subject to corporate taxation") has placed in trust assets that it holds (limited to assets other than money), and a contribution deemed under Article 4-3, item (ix) (Application of This Act to Trust Corporations) of the Corporation Tax Act to have been made in the case where a trust under which a beneficiary prescribed in Article 14, paragraph (1) of the Act (including a person deemed under paragraph (2) of that Article to be a beneficiary prescribed in paragraph (1) of that Article) is deemed under Article 14, paragraph (1) of the Act to hold the assets belonging to its trust property has come to fall under a trust subject to corporate taxation (limited to a contribution deemed to have been made with respect to assets other than money);
法人税法（昭和四十年法律第三十四号）第二条第二十九号ハ（定義）に規定する特定受益証券発行信託又は同条第二十九号の二に規定する法人課税信託（同号ロに掲げる信託を除く。以下この号において「法人課税信託」という。）の委託者がその有する資産（金銭以外の資産に限る。）の信託をした場合における当該資産の移転及び法第十四条第一項の規定により同項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産を有するものとみなされる信託が法人課税信託に該当することとなつた場合につき法人税法第四条の三第九号（受託法人等に関するこの法律の適用）の規定により出資があつたものとみなされるもの（金銭以外の資産につき出資があつたものとみなされるものに限る。）
the taking of an assignment of, or other succession to (excluding comprehensive succession), monetary claims such as claims on loans;
貸付金その他の金銭債権の譲受けその他の承継（包括承継を除く。）
broadcasting prescribed in Article 2, item (i) (Definitions) of the Broadcasting Act (Act No. 132 of 1950), or distribution prescribed in item (xxxi) of that Article, that is conducted by collecting reception fees under a contract that, under an Act, the recipient is required to conclude.
放送法（昭和二十五年法律第百三十二号）第二条第一号（定義）に規定する放送又は同条第三十一号に規定する配信で、法律により受信者がその締結を行わなければならないこととされている契約に基づき受信料を徴収して行われるもの
Where a business operator has had its ownership or other rights expropriated under the provisions of the Expropriation of Land Act (Act No. 219 of 1951) or other Acts and has obtained compensation for the extinction of those rights from the person that acquires those rights, the business operator is deemed to have transferred assets for consideration.
事業者が、土地収用法（昭和二十六年法律第二百十九号）その他の法律の規定に基づいてその所有権その他の権利を収用され、かつ、当該権利を取得する者から当該権利の消滅に係る補償金を取得した場合には、対価を得て資産の譲渡を行つたものとする。
Transfers, etc. of assets are to include the transfer and lending of assets and the provision of services that, by their nature, are conducted for consideration incidentally to a business.
資産の譲渡等には、その性質上事業に付随して対価を得て行われる資産の譲渡及び貸付け並びに役務の提供を含むものとする。
Article 2-2Scope of Provision of Specified Services
第二条の二（特定役務の提供の範囲）
The provision of services specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (viii)-5 of the Act is, among the provision of services conducted as a business whose main content is the provision of services by film or stage actors, musicians or other entertainers, or professional athletes, the provision of services conducted by a foreign business operator for another business operator (excluding the provision of services conducted by that foreign business operator for unspecified and numerous persons).
法第二条第一項第八号の五に規定する政令で定める役務の提供は、映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業として行う役務の提供のうち、国外事業者が他の事業者に対して行う役務の提供（当該国外事業者が不特定かつ多数の者に対して行う役務の提供を除く。）とする。
Article 2-3Scope of Assets Included in Food and Drink Items
第二条の三（飲食料品に含まれる資産の範囲）
Moves to Article 2-4, paragraph (1) on (Cabinet Order No. 96 of 2026)
The assets specified by Cabinet Order as prescribed in Appended Table 1, item (i) of the Act are the following assets:
法別表第一第一号に規定する政令で定める資産は、次に掲げる資産とする。
Moves to Article 2-4, paragraph (1), item (i) on (Cabinet Order No. 96 of 2026)
assets in which food (meaning food as prescribed in Appended Table 1, item (i) of the Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that have been formed or constituted as a single asset in advance and for which only the price of that single asset is presented; hereinafter in this item referred to as a "combined asset"), among which the amount of consideration for the transfer of the combined asset (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act) is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined asset to the value of the combined asset is two-thirds or more;
Moves to Article 2-4, paragraph (1), item (ii) on (Cabinet Order No. 96 of 2026)
foreign goods in which food and assets other than food form or constitute a single asset (limited to those that fall under goods belonging to one classification for the purposes of applying the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), among which the amount that is the tax base of consumption tax on combined goods taken out of a bonded area is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined goods to the value of the combined goods is two-thirds or more.
食品と食品以外の資産が一の資産を形成し、又は構成している外国貨物（当該外国貨物が関税定率法（明治四十三年法律第五十四号）別表の適用上の所属の一の区分に属する物品に該当するものに限る。以下この号において「一体貨物」という。）のうち、保税地域から引き取られる一体貨物に係る消費税の課税標準である金額が一万円以下であり、かつ、当該一体貨物の価額のうちに当該一体貨物に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
第二条の四（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等）
Moves to Article 2-5, paragraph (1) on (Cabinet Order No. 96 of 2026)
The business specified by Cabinet Order as prescribed in Appended Table 1, item (i), (a) of the Act is a business of having food and drink items (meaning food and drink items as prescribed in item (i) of that Table; the same applies in the following paragraph) eaten or drunk on the spot, such as the restaurant business prescribed in Article 34-2, item (ii) (Small-Scale Operators, etc.) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953).
Moves to Article 2-5, paragraph (2) on (Cabinet Order No. 96 of 2026)
The facilities specified by Cabinet Order as prescribed in Appended Table 1, item (i), (b) of the Act are the facilities set out in the following items, and the provision of food and drink items specified by Cabinet Order as prescribed in item (i), (b) of that Table is, according to the category of facilities set out in the following items, the provision of food and drink items specified in the relevant item (limited to the provision of food and drink items that meet the criteria determined by the Minister of Finance, and excluding transfers, etc. of assets designated by the Minister of Finance under Article 14-2, paragraphs (1) through (3)).
法別表第一第一号ロに規定する政令で定める施設は、次の各号に掲げる施設とし、同表第一号ロに規定する政令で定める飲食料品の提供は、次の各号に掲げる施設の区分に応じ当該各号に定める飲食料品の提供（財務大臣の定める基準に該当する飲食料品の提供に限り、第十四条の二第一項から第三項までの規定により財務大臣が指定する資産の譲渡等を除く。）とする。
Moves to Article 2-5, paragraph (2), item (i) on (Cabinet Order No. 96 of 2026)
a fee-based home for the elderly prescribed in Article 29, paragraph (1) (Notification, etc.) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) for which the notification under the provisions of that paragraph has been made (excluding one that falls under the facilities set out in the following item): the provision of food and drink items that a person who establishes or operates that fee-based home for the elderly conducts for its residents (limited to those who fall under requirements such as age specified by Ministry of Finance Order);
Moves to Article 2-5, paragraph (2), item (ii) on (Cabinet Order No. 96 of 2026)
a housing for the elderly with services prescribed in Article 5, paragraph (1) (Registration of Housing for the Elderly with Services Business) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) that has received the registration prescribed in Article 6, paragraph (1) (Application for Registration) of that Act: the provision of food and drink items that a person who establishes or operates that housing for the elderly with services conducts for the residents of that housing for the elderly with services;
高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項（登録の申請）に規定する登録を受けた同法第五条第一項（サービス付き高齢者向け住宅事業の登録）に規定するサービス付き高齢者向け住宅 当該サービス付き高齢者向け住宅を設置し、又は運営する者が、当該サービス付き高齢者向け住宅の入居者に対して行う飲食料品の提供
Moves to Article 2-5, paragraph (2), item (iii) on (Cabinet Order No. 96 of 2026)
the facilities of the compulsory education schools prescribed in Article 3, paragraph (2) (Definitions) of the School Lunch Program Act (Act No. 160 of 1954): the provision of food and drink items that the founder of those compulsory education schools conducts for all of their pupils or students as school lunches (meaning school lunches prescribed in paragraph (1) of that Article; the same applies in item (vi));
Moves to Article 2-5, paragraph (2), item (iv) on (Cabinet Order No. 96 of 2026)
the facilities of the high school with night courses prescribed in Article 2 (Definitions) of the Act on School Lunch Program for High School with Night Courses (Act No. 157 of 1956): the provision of food and drink items that the founder of that high school conducts, as the night school lunches prescribed in that Article, for all of the students who receive the education conducted in those night courses;
夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条（定義）に規定する夜間課程を置く高等学校の施設 当該高等学校の設置者が、当該夜間課程において行う教育を受ける生徒の全てに対して同条に規定する夜間学校給食として行う飲食料品の提供
Moves to Article 2-5, paragraph (2), item (v) on (Cabinet Order No. 96 of 2026)
the facilities of the kindergarten section or high school section of a school for special needs education prescribed in Article 2 (Definitions) of the Act on School Lunch Program for Kindergarten Section and High School Section of Schools for Special Needs Education (Act No. 118 of 1957): the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in that Article, for all of its infants or students;
特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条（定義）に規定する特別支援学校の幼稚部又は高等部の施設 当該特別支援学校の設置者が、その幼児又は生徒の全てに対して同条に規定する学校給食として行う飲食料品の提供
Moves to Article 2-5, paragraph (2), item (vi) on (Cabinet Order No. 96 of 2026)
the facilities of a kindergarten prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947): the provision of food and drink items that the founder of that kindergarten conducts, in conformity with school lunches, for all of the infants who receive education at its facilities;
学校教育法（昭和二十二年法律第二十六号）第一条（学校の範囲）に規定する幼稚園の施設 当該幼稚園の設置者が、その施設で教育を受ける幼児の全てに対して学校給食に準じて行う飲食料品の提供
Moves to Article 2-5, paragraph (2), item (vii) on (Cabinet Order No. 96 of 2026)
a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 (Obligation to Establish Dormitories) of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.
interim paymentmachine translation
「中間納付額」
An interim payment as defined in Article 2, paragraph (1), item (xx) of the Consumption Tax Act: the consumption tax payable under Article 48 of that Act on an interim return (中間申告書), or that amount as changed where an amended return (修正申告書) under Article 19, paragraph (3) of the Act on General Rules for National Taxes is filed or a reassessment (更正) under Article 24 or 26 of that Act is made.
Defined inArticle 1, paragraph (1)
residentmachine translation
「居住者」
Throughout this Order, a resident as defined in Article 6, paragraph (1), item (v) of the Foreign Exchange and Foreign Trade Act: an individual with a domicile or residence in Japan, or a corporation with its principal office in Japan; a Japanese branch or other office of a nonresident counts as a resident even where its principal office is abroad.
Defined inArticle 1, paragraph (2), item (i)· applies throughout the law
non-residentmachine translation
「非居住者」
Throughout this Order, a non-resident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act: an individual or corporation that is not a resident (居住者).
Defined inArticle 1, paragraph (2), item (ii)· applies throughout the law
registered government bondmachine translation
「登録国債」
Throughout this Order, a government bond registered under the 1906 law on government bonds (Act No. 34 of 1906).
Defined inArticle 1, paragraph (2), item (iii)· applies throughout the law
national government bonds, etc.machine translation
「国債等」
Throughout this Order, the securities and bonds listed in Article 2, paragraph (1), items (i) to (v) of the Financial Instruments and Exchange Act, investment corporation bonds under item (xi) of that paragraph, similar foreign securities and bonds (including those whose ownership is fixed by entries in transfer account books under the Act on Book-Entry Transfer of Corporate Bonds and Shares), and registered national government bonds (登録国債).
Defined inArticle 1, paragraph (2), item (iv)· applies throughout the law
lending of assetsmachine translation
「資産の貸付け」
Lending of assets, including, wherever this Order uses the words, the creation of a right over an asset and every other act of letting another person use an asset, other than such an act that is a supply of telecommunications services (電気通信利用役務の提供).
Defined inArticle 1, paragraph (3)· applies throughout the law
trust subject to corporate taxationmachine translation
「法人課税信託」
In Article 2, paragraph (1), item (iii), a trust subject to corporate taxation as defined in Article 2, item (xxix)-2 of the Corporation Tax Act (Act No. 34 of 1965), other than a trust listed in (b) of that item.
Short name set inArticle 2, paragraph (1), item (iii)· applies only in this item
combined assetmachine translation
「一体資産」
An item in which food (食品) and something other than food together form or make up a single asset, put together in advance and offered at a single price for the whole.
Short name set inArticle 2-3, paragraph (1), item (i)· applies only in this item
foodmachine translation
「食品」
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, excluding alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act.
Defined inArticle 2-3, paragraph (1), item (i)· applies only in this article
combined goodsmachine translation
「一体貨物」
Foreign goods (外国貨物) in which food (食品) and something other than food together form or make up a single item, limited to goods that fall under a single classification of the schedule (別表) to the Customs Tariff Act.
Short name set inArticle 2-3, paragraph (1), item (ii)· applies only in this item
food and drink itemsmachine translation
「飲食料品」
Food as defined in Article 2, paragraph (1) of the Food Labeling Act, other than alcoholic beverages (酒類) as defined in Article 2, paragraph (1) of the Liquor Tax Act, including assets a Cabinet Order (政令) specifies among those in which food and things other than food together form or make up a single asset.
Defined inArticle 2-4, paragraph (1)· applies only in this provision and in Article 2-4, paragraph (2)
school lunchmachine translation
「学校給食」
School lunch as defined in Article 3, paragraph (1) of the School Lunch Program Act: meals provided to the pupils of compulsory education schools (義務教育諸学校) at those schools, to meet the aims that Act sets.
Defined inArticle 2-4, paragraph (2), item (iii)· applies only in this provision and in Article 2-4, paragraph (2), item (vi)
the Cabinet
内閣
The body that holds executive power: the Prime Minister and the other Ministers of State (Articles 65 and 66). It administers the law, conducts foreign affairs, prepares the budget and issues Cabinet Orders (政令); Article 73 is the list. It answers to the Diet as a body (Article 66, paragraph (3)), and must resign if the House of Representatives passes a vote of no confidence and is not dissolved within ten days (Article 69).
Written by AI using Constitution, Arts. 65, 66, 69, 73 and Wikipedia: Cabinet of Japan as a reference.