Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Cabinet Order comes into effect on October 1, 2026; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
この政令は、令和八年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
the provision amending Article 1, the provision changing Article 2-4 to Article 2-5, changing Article 2-3 to Article 2-4, and adding one Article after Article 2-2, the provision amending Article 28, the provision amending Article 29 (including its heading), the provision amending Article 30, the provision amending Article 46-2, paragraph (1), the provision amending Article 51, paragraph (4), the provision amending Article 57, the provision amending Article 61, the provision amending Article 63-2, paragraph (2), the provision amending Article 70-3, the provision amending Article 70-5, paragraph (1), item (iv), the provision adding two Articles after Article 70-14, the provision amending Article 71, the provision amending Article 71-2, paragraph (1) and the provision amending Article 76, paragraph (4), and the provisions of Article 5 of the Supplementary Provisions: April 1, 2028;
第一条の改正規定、第二条の四を第二条の五とし、第二条の三を第二条の四とし、第二条の二の次に一条を加える改正規定、第二十八条の改正規定、第二十九条（見出しを含む。）の改正規定、第三十条の改正規定、第四十六条の二第一項の改正規定、第五十一条第四項の改正規定、第五十七条の改正規定、第六十一条の改正規定、第六十三条の二第二項の改正規定、第七十条の三の改正規定、第七十条の五第一項第四号の改正規定、第七十条の十四の次に二条を加える改正規定、第七十一条の改正規定、第七十一条の二第一項の改正規定及び第七十六条第四項の改正規定並びに附則第五条の規定 令和十年四月一日
the provision amending Article 5, item (viii), (b) and the provision amending Article 6, paragraph (1), item (iv) (limited to the part inserting "storage rights," after the closing parenthesis and comma there, and the part adding ", the storage area pertaining to storage rights" after "quarry"): the date of enforcement of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024);
第五条第八号ロの改正規定及び第六条第一項第四号の改正規定（「）、」を「）、貯留権、」に改める部分及び「採石場」の下に「、貯留権に係る貯留区域」を加える部分に限る。） 二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）の施行の日
the provision amending Article 9, the provision amending Article 10, paragraph (3), item (xi) and the provision amending Article 48, and the provisions of Article 3 of the Supplementary Provisions (excluding paragraph (3)): January 1 of the year following the year that includes the date of enforcement of the provisions set out in item (v);
第九条の改正規定、第十条第三項第十一号の改正規定及び第四十八条の改正規定並びに附則第三条（第三項を除く。）の規定 第五号に掲げる規定の施行の日の属する年の翌年の一月一日
the provision amending Article 49, paragraph (1), item (i), (c) and the provisions of Article 4 of the Supplementary Provisions: the day following the day on which three months have elapsed from the date of enforcement of the Act on the Prevention of the Disposal of Stolen Specified Metal Articles, etc. (Act No. 75 of 2025);
第四十九条第一項第一号ハの改正規定及び附則第四条の規定 盗難特定金属製物品の処分の防止等に関する法律（令和七年法律第七十五号）の施行の日から起算して三月を経過する日の翌日
the provisions of Article 3, paragraph (3) of the Supplementary Provisions: the date of enforcement of the Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026).
附則第三条第三項の規定 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（令和八年法律第六十四号）の施行の日
Supplementary Provisions, Article 2Transitional Measures Concerning Determination of Whether a Transfer, etc. of Assets Is Made in Japan, etc.
第二条（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置）
The provisions of Article 6, paragraph (1), item (iv) (excluding the part pertaining to storage rights; the same applies in the following paragraph) and item (viii), and Article 17, paragraph (2), items (vi) and (vii) of the Order for Enforcement of the Consumption Tax Act after amendment (hereinafter referred to as the "New Order") apply to consumption tax on a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and paragraph (1) of the following Article) made by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) on or after October 1, 2026 and on a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of that Act; the same applies hereinafter) made by a business operator on or after that day, and the provisions then in force continue to govern consumption tax on a transfer, etc. of assets made by a business operator before that day and on a taxable purchase made by a business operator before that day.
改正後の消費税法施行令（以下「新令」という。）第六条第一項第四号（貯留権に係る部分を除く。次項において同じ。）及び第八号並びに第十七条第二項第六号及び第七号の規定は、令和八年十月一日以後に事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が行う資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条及び次条第一項において同じ。）及び同日以後に事業者が行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいう。以下同じ。）に係る消費税について適用し、同日前に事業者が行った資産の譲渡等及び同日前に事業者が行った課税仕入れに係る消費税については、なお従前の例による。
Notwithstanding the preceding paragraph, the provisions then in force continue to govern the application of Article 6, paragraph (1), items (iv) and (viii), and Article 17, paragraph (2), items (vi) and (vii) of the New Order to a transfer, etc. of assets made by a business operator on or after October 1, 2026 and a taxable purchase made by a business operator on or after that day, based on a contract concluded by March 31, 2026.
前項の規定にかかわらず、令和八年三月三十一日までに締結した契約に基づき、同年十月一日以後に事業者が行う資産の譲渡等及び同日以後に事業者が行う課税仕入れに係る新令第六条第一項第四号及び第八号並びに第十七条第二項第六号及び第七号の規定の適用については、なお従前の例による。
Supplementary Provisions, Article 4Transitional Measures Concerning Matters, etc. to Be Stated in Books, etc. for Deduction of the Amount of Tax on Taxable Purchases, etc.
第四条（課税仕入れ等の税額の控除に係る帳簿等の記載事項等に関する経過措置）
The provisions of Article 49, paragraph (1) of the New Order apply to taxable purchases made in Japan by a business operator on or after the day specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that day.
新令第四十九条第一項の規定は、附則第一条第四号に定める日以後に国内において事業者が行う課税仕入れについて適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。
Supplementary Provisions, Article 6Transitional Measures Concerning Penal Provisions
第六条（罰則に関する経過措置）
With regard to the application of penal provisions to acts committed before the enforcement of this Cabinet Order (or, for the provisions set out in Article 1, item (iii) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) and to acts committed after the enforcement of this Cabinet Order in relation to consumption tax for which the provisions then in force continue to govern pursuant to the provisions of Articles 2 and 3 of the Supplementary Provisions, the provisions then in force continue to govern.
business operatormachine translation
「事業者」
A business operator as defined in Article 2, paragraph (1), item (iv) of the Consumption Tax Act: an individual business operator (個人事業者) or a corporation.
Defined inSupplementary Provisions, Article 2, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 96 of 2026.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable purchasemachine translation
「課税仕入れ」
A taxable purchase as defined in Article 2, paragraph (1), item (xii) of the Consumption Tax Act: a business operator's acquiring or renting assets from another person, or receiving services from them, in the course of its business — other than services paid for with salary or wages (給与等) under Article 28, paragraph (1) of the Income Tax Act — where the other person's supplying them as a business would be a taxable transfer, etc. of assets (課税資産の譲渡等), other than exports and similar transactions listed in Article 7, paragraph (1) of the Consumption Tax Act and supplies exempt from consumption tax under Article 8, paragraph (1) of that Act or another law or a treaty.
Defined inSupplementary Provisions, Article 2, paragraph (1)
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Article 2 and Article 3, paragraph (1) of the supplementary provisions (附則) of Cabinet Order No. 96 of 2026, a transfer, etc. of assets as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act: a transfer or lease of assets or a supply of services made as a business for consideration, including a transfer of assets in payment in kind (代物弁済) and other similar acts a Cabinet Order (政令) sets.
Defined inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article