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on 1 April 2027, in 5 months

Regulation for Enforcement of the Consumption Tax Act

消費税法施行規則（しょうひぜいほうせこうきそく）

Amended by

Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc.

消費税法施行規則等の一部を改正する省令

The whole text as amended, on e-Gov

The same amending law also changes

4 provisions 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.

4 changes in the supplementary provisions (附則)

Supplementary Provisions, Article 4 · Matters to Be Stated in the Written Notification under Article 20, Paragraph (3) of the Supplementary Provisions of the Amending Act附則第四条（改正法附則第二十条第三項の規定による届出書の記載事項）

4 added
Read it in the amended law
  • AddedSupplementary Provisions, Article 4, paragraph (1)

    The matters specified by Ministry of Finance Order prescribed in Article 20, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026; referred to as the "Amending Act" in item (ii) and the following Article) are the following:

    所得税法等の一部を改正する法律（令和八年法律第十二号。第二号及び次条において「改正法」という。）附則第二十条第三項に規定する財務省令で定める事項は、次に掲げる事項とする。

  • AddedSupplementary Provisions, Article 4, paragraph (1), item (i)

    the matters listed in Article 11-6, paragraph (1), items (i) and (ii) of the New Regulation;

    新規則第十一条の六第一項第一号及び第二号に掲げる事項

  • AddedSupplementary Provisions, Article 4, paragraph (1), item (ii)

    the amount obtained by multiplying by four the total amount prescribed in Article 20, paragraph (2) of the Supplementary Provisions of the Amending Act;

    改正法附則第二十条第二項に規定する合計額に四を乗じて得た金額

  • AddedSupplementary Provisions, Article 4, paragraph (1), item (iii)

    any other matters for reference.

    その他参考となるべき事項