Search

Search provisions, jump to a law or an article

on a date not yet set

Order for Enforcement of the Consumption Tax Act

消費税法施行令（しょうひぜいほうしこうれい）

Amended by

Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act

消費税法施行令の一部を改正する政令

The whole text as amended, on e-Gov

On the day Act No. 64 of 2026 (金融商品取引法及び資金決済に関する法律の一部を改正する法律) . The exact day is not fixed yet.

The same amending law also changes

1 provision in the supplementary provisions

Each provision the amendment changes, as it will read: the words it adds are underlined, and a bar marks where it removes words. “Show removed words” strikes those through in place; “Before and after” sets the two wordings side by side. A provision that only moves to another number says the number it had. The Japanese is the law; the icon beside each English column says whose English it is.

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 3 · Transitional Measures Concerning Transfers, etc. of Cryptoassets附則第三条（暗号資産の譲渡等に関する経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 3, paragraph (3)

    For the application of Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act before the amendment during the period from the day specified in Article 1, item (v) of the Supplementary Provisions to the day before the cryptoasset application date, the phrase "Article 2, paragraph (14) of the Payment Services Act" in that paragraph is deemed to be replaced with "Article 2, paragraph (49) of the Financial Instruments and Exchange Act".

    附則第一条第五号に定める日から暗号資産適用日の前日までの間における改正前の消費税法施行令第九条第四項の規定の適用については、同項中「資金決済に関する法律第二条第十四項」とあるのは、「金融商品取引法第二条第四十九項」とする。