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Read the text in force →消費税法施行令
Chapter II Tax Base
The law as Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 96 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
The amount of anything other than money, rights, or other economic benefits prescribed in Article 28, paragraphs (1) and (2) of the Act is the value at the time when that thing or those rights are acquired or that benefit is enjoyed.
法第二十八条第一項及び第二項に規定する金銭以外の物又は権利その他経済的な利益の額は、当該物若しくは権利を取得し、又は当該利益を享受する時における価額とする。
The amount of consideration for anything that falls under an act listed in the following items is the amount specified in the respective item:
次の各号に掲げる行為に該当するものの対価の額は、当該各号に定める金額とする。
a transfer of assets by payment in kind: an amount equivalent to the amount of the obligation extinguished by that payment in kind (where payment is received for an amount equivalent to the excess of the value of the assets transferred by that payment in kind over the amount of that obligation, the amount obtained by adding the amount of payment so received);
代物弁済による資産の譲渡 当該代物弁済により消滅する債務の額（当該代物弁済により譲渡される資産の価額が当該債務の額を超える額に相当する金額につき支払を受ける場合は、当該支払を受ける金額を加算した金額）に相当する金額
a transfer of assets by gift with burden: an amount equivalent to the value of the burden pertaining to that gift with burden;
負担付き贈与による資産の譲渡 当該負担付き贈与に係る負担の価額に相当する金額
a capital contribution of assets other than money: an amount equivalent to the value, at the time of acquisition, of the shares (including capital contributions) acquired through that contribution;
金銭以外の資産の出資 当該出資により取得する株式（出資を含む。）の取得の時における価額に相当する金額
an exchange of assets: an amount equivalent to the value, at the time of acquisition, of the assets acquired through that exchange (where money is acquired to make up the difference between the value of the assets transferred through that exchange and the value of the assets acquired through that exchange, the amount obtained by adding the amount of the money so acquired, and where money is paid to make up that difference, the amount obtained by deducting the amount of the money so paid);
資産の交換 当該交換により取得する資産の取得の時における価額（当該交換により譲渡する資産の価額と当該交換により取得する資産の価額との差額を補うための金銭を取得する場合は当該取得する金銭の額を加算した金額とし、当該差額を補うための金銭を支払う場合は当該支払う金銭の額を控除した金額とする。）に相当する金額
anything deemed to be a transfer of assets or a contribution listed in Article 2, paragraph (1), item (iii): an amount equivalent to the value of the assets at the time of that transfer of assets or at the time when the trust under which the beneficiary prescribed in that item is deemed to hold the assets belonging to its trust property has come to fall under a trust subject to corporate taxation as referred to in that item.
第二条第一項第三号に掲げる資産の移転又は出資があつたものとみなされるもの 当該資産の移転の時又は同号に規定する受益者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同号の法人課税信託に該当することとなつた時における当該資産の価額に相当する金額
Where a business operator simultaneously transfers to the same person assets belonging to two or more different categories among the categories of assets listed in the following items, and the amount of consideration for the transfer of those assets has not been reasonably divided among the assets listed in the following items, the amount of consideration for the transfer of the assets listed in item (i) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item bears to the total value of those assets at the time of their transfer, and the amount of consideration for the transfer of the assets listed in item (ii) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item bears to the total value of those assets at the time of their transfer. In this case, the tax base for consumption tax pertaining to the transfer of the assets listed in item (i) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. (meaning the amount of consumption tax to be imposed on the transfer of those assets and the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies hereinafter in this paragraph) is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/110), and the tax base for consumption tax pertaining to the transfer of the assets listed in item (ii) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/108):
事業者が次に掲げる資産の区分のうち異なる二以上の区分の資産を同一の者に対して同時に譲渡した場合において、これらの資産の譲渡の対価の額が次に掲げる資産ごとに合理的に区分されていないときは、第一号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とし、第二号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とする。この場合において、第一号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等（その資産の譲渡につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額をいう。以下この項において同じ。）が含まれる場合には、当該対価の額に百十分の百を乗じて算出した金額）とし、第二号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等が含まれる場合には、当該対価の額に百八分の百を乗じて算出した金額）とする。
assets pertaining to a taxable transfer, etc. of assets (excluding one that falls under a specified transfer, etc. of assets or a taxable transfer, etc. of assets subject to the reduced rate);
課税資産の譲渡等（特定資産の譲渡等及び軽減対象課税資産の譲渡等に該当するものを除く。）に係る資産
assets pertaining to a taxable transfer, etc. of assets subject to the reduced rate;
軽減対象課税資産の譲渡等に係る資産
assets pertaining to a transfer, etc. of assets other than a taxable transfer, etc. of assets.
課税資産の譲渡等以外の資産の譲渡等に係る資産