条文、法令、用語を検索します
この条文はまだされていません2027年4月1日から施行予定（5か月後）
いまの条文を読む →消費税法施行規則等の一部を改正する省令（令和八年財務省令第十九号）による改正後の条文です。変わる言葉に印をつけています。
本則は章ごとのページで読みます。長い章は、さらに条のまとまりごとに分けています。本則の全条文と、この改正が変える附則・別表を示します。この改正が触れていない附則や別表は、いま施行されている条文のページでご覧ください。
消費税法（昭和六十三年法律第百八号）及び消費税法施行令（昭和六十三年政令第三百六十号）の規定に基づき、消費税法施行規則を次のように定める。
Pursuant to the provisions of the Consumption Tax Act (Act No. 108 of 1988) and the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988), the Regulation for Enforcement of the Consumption Tax Act is established as follows.
この省令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「被合併法人」、「分割法人」、「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」、「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」、「特例申告書」又は「附帯税」とは、それぞれ消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで、第五号の二、第六号、第七号から第八号の三まで、第九号、第九号の二、第十一号、第十二号から第十六号まで、第十八号又は第十九号に規定する国内、保税地域、個人事業者、事業者、国外事業者、被合併法人、分割法人、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、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、特例申告書又は附帯税をいう。
In this Ministerial Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merged corporation," "splitting corporation," "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," "taxable goods," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "special return," or "accessory tax" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merged corporation, splitting corporation, 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, taxable goods, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, special return, or accessory tax prescribed in Article 2, paragraph (1), items (i) through (iv)-2, item (v)-2, item (vi), items (vii) through (viii)-3, item (ix), item (ix)-2, item (xi), items (xii) through (xvi), item (xviii) or item (xix) of the Consumption Tax Act (Act No. 108 of 1988; hereinafter referred to as "the Act").
この省令において「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 Ministerial Order, "lending of assets" is to include the establishment of rights pertaining to assets and any other act of causing another person to use assets (excluding any such act that falls under the supply of telecommunications services).
この省令において「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。
In this Ministerial Order, "inheritance" is to include a comprehensive bequest, "heir" is to include a comprehensive legatee, and "decedent" is to include a person who makes a comprehensive bequest.
消費税法施行令（昭和六十三年政令第三百六十号。以下「令」という。）第二条の四第二項第一号に規定する財務省令で定める年齢その他の要件は、次の各号のいずれかに該当する者であることとする。
The age and other requirements specified by Ministry of Finance Order prescribed in Article 2-4, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 360 of 1988; hereinafter referred to as "the Order") are that the person falls under any of the following items:
六十歳以上の者
a person aged 60 or more;
介護保険法（平成九年法律第百二十三号）第十九条第一項（市町村の認定）に規定する要介護認定又は同条第二項に規定する要支援認定を受けている六十歳未満の者
a person under 60 years of age who has received the Certification of Needed Long-Term Care prescribed in Article 19, paragraph (1) (Certification by a Municipality) of the Long-Term Care Insurance Act (Act No. 123 of 1997) or the Certification of Needed Support prescribed in paragraph (2) of that Article;
前二号のいずれかに該当する者と同居している配偶者（前二号のいずれかに該当する者を除き、その者と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者を含む。）
a spouse who lives with a person falling under either of the preceding two items (excluding a person falling under either of the preceding two items, and including a person who has not filed a notification of marriage with that person but is in a situation equivalent to a de facto marital relationship).
令第六条第二項第五号ハに規定する財務省令で定めるものは、蓄電、変電及び配電施設、ガス貯蔵及び供給施設、石油貯蔵施設、通信施設、放送施設、工業用水道施設、上水道施設、下水道施設、汚水処理施設、農業生産施設、林業生産施設、ヒートポンプ施設、ばい煙処理施設、窒素酸化物抑制施設、粉じん処理施設、廃棄物処理施設、船舶、鉄道用車両又は航空機とする。
The facilities specified by Ministry of Finance Order prescribed in Article 6, paragraph (2), item (v), (c) of the Order are electricity storage, transformation and distribution facilities, gas storage and supply facilities, petroleum storage facilities, communications facilities, broadcasting facilities, industrial water supply facilities, water supply facilities, sewerage facilities, wastewater treatment facilities, agricultural production facilities, forestry production facilities, heat pump facilities, smoke and soot treatment facilities, nitrogen oxide suppression facilities, dust treatment facilities, waste treatment facilities, vessels, railway vehicles, or aircraft.
令第十条第二項第五号に規定する財務省令で定める契約は、次に掲げる契約とする。
The contracts specified by Ministry of Finance Order prescribed in Article 10, paragraph (2), item (v) of the Order are the following contracts:
日本私立学校振興・共済事業団法（平成九年法律第四十八号）第三十九条（余裕金の運用）に規定する余裕金の運用のために締結される日本私立学校振興・共済事業団法施行令（平成九年政令第三百五十四号）第十六条第三号（余裕金の運用）に規定する生命保険に係る契約
a contract relating to life insurance prescribed in Article 16, item (iii) (Investment of Surplus Funds) of the Order for Enforcement of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Cabinet Order No. 354 of 1997) that is concluded for the investment of surplus funds prescribed in Article 39 (Investment of Surplus Funds) of the Act on the Promotion and Mutual Aid Corporation for Private Schools of Japan (Act No. 48 of 1997);
独立行政法人農業者年金基金法（平成十四年法律第百二十七号）第四十三条（年金給付等準備金の運用）に規定する年金給付等準備金の運用のために締結される独立行政法人農業者年金基金法施行令（平成十五年政令第三百四十三号）第九条第一項第四号（年金給付等準備金の運用）に規定する生命保険に係る契約
a contract relating to life insurance prescribed in Article 9, paragraph (1), item (iv) (Investment of Reserve Funds for Pension Benefits, etc.) of the Order for Enforcement of the Act on the Farmers Pension Fund, Independent Administrative Agency (Cabinet Order No. 343 of 2003) that is concluded for the investment of reserve funds for pension benefits, etc. prescribed in Article 43 (Investment of Reserve Funds for Pension Benefits, etc.) of the Act on the Farmers Pension Fund, Independent Administrative Agency (Act No. 127 of 2002);
国民年金法（昭和三十四年法律第百四十一号）第百二十八条第三項（基金の業務）又は第百三十七条の十五第四項（連合会の業務）の規定により締結される保険の契約
a contract of insurance concluded pursuant to Article 128, paragraph (3) (Operations of a National Pension Fund) or Article 137-15, paragraph (4) (Operations of the National Pension Fund Association) of the National Pension Act (Act No. 141 of 1959);
確定拠出年金法（平成十三年法律第八十八号）第二十五条第四項（運用の指図）（同法第七十三条（企業型年金に係る規定の準用）において準用する場合を含む。）の規定により締結される同法第二十三条第一項第四号又は第五号（運用の方法の選定及び提示）に規定する生命保険又は損害保険に係る契約
a contract concluded pursuant to Article 25, paragraph (4) (Instructions on Investment) of the Defined Contribution Pension Act (Act No. 88 of 2001) (including where applied mutatis mutandis pursuant to Article 73 (Application Mutatis Mutandis of Provisions Pertaining to Corporate-Type Pension Plans) of that Act) that relates to life insurance or non-life insurance prescribed in Article 23, paragraph (1), item (iv) or (v) (Selection and Presentation of Investment Methods) of that Act;
中小企業退職金共済法（昭和三十四年法律第百六十号）第七十七条（余裕金の運用の特例）に規定する余裕金の運用のために締結される同条第一項第五号に規定する生命保険に係る契約
a contract that is concluded for the investment of surplus funds prescribed in Article 77 (Special Provisions on Investment of Surplus Funds) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act (Act No. 160 of 1959) and that relates to life insurance prescribed in paragraph (1), item (v) of that Article.
令第十条第三項第十三号に規定する財務省令で定める契約は、次に掲げる契約とする。
The contracts specified by Ministry of Finance Order prescribed in Article 10, paragraph (3), item (xiii) of the Order are the following contracts:
独立行政法人農業者年金基金法第四十三条に規定する年金給付等準備金の運用のために締結される独立行政法人農業者年金基金法施行令第九条第一項第四号に規定する生命共済に係る契約
a contract relating to life mutual aid prescribed in Article 9, paragraph (1), item (iv) of the Order for Enforcement of the Act on the Farmers Pension Fund, Independent Administrative Agency that is concluded for the investment of reserve funds for pension benefits, etc. prescribed in Article 43 of the Act on the Farmers Pension Fund, Independent Administrative Agency;
国民年金法第百二十八条第三項又は第百三十七条の十五第四項の規定により締結される共済の契約
a contract of mutual aid concluded pursuant to Article 128, paragraph (3) or Article 137-15, paragraph (4) of the National Pension Act;
確定拠出年金法第二十五条第四項（同法第七十三条において準用する場合を含む。）の規定により締結される同法第二十三条第一項第四号に規定する生命共済に係る契約
a contract concluded pursuant to Article 25, paragraph (4) of the Defined Contribution Pension Act (including where applied mutatis mutandis pursuant to Article 73 of that Act) that relates to life mutual aid prescribed in Article 23, paragraph (1), item (iv) of that Act.
令第十二条第二項第四号に規定する財務省令で定めるものは、個人情報の保護に関する法律（平成十五年法律第五十七号）第八十九条第四項（手数料）に規定する手数料又は同法第百十九条第五項（手数料）に規定する利用料を対価とする役務の提供とする。
The things specified by Ministry of Finance Order prescribed in Article 12, paragraph (2), item (iv) of the Order are the provision of services for which the fee prescribed in Article 89, paragraph (4) (Fees) of the Act on the Protection of Personal Information (Act No. 57 of 2003) or the usage fee prescribed in Article 119, paragraph (5) (Fees) of that Act is the consideration.
令第十五条及び第十六条に規定する財務省令で定める要件は、次に掲げる要件とする。
The requirements specified by Ministry of Finance Order prescribed in Articles 15 and 16 of the Order are the following requirements:
施設（教員数を含む。）が同時に授業を受ける生徒数に比し十分であると認められること。
that the facilities (including the number of teachers) are found to be sufficient in relation to the number of students who receive classes at the same time;
授業が年二回（令第十六条第一号に掲げる施設にあつては、年四回）を超えない一定の時期に開始され、かつ、その終期が明確に定められていること。
that classes begin at fixed times not exceeding twice a year (four times a year, in the case of a facility listed in Article 16, item (i) of the Order), and that the end of the classes is clearly specified;
生徒について学年又は学期ごとにその成績の評価が行われ、その結果が成績考査に関する表簿その他の書類に登載されていること。
that an evaluation of students' grades is made for each school year or term, and the results are entered in registers or other documents relating to the examination of grades;
生徒について所定の技術を修得したかどうかの成績の評価が行われ、その評価に基づいて卒業証書又は修了証書が授与されていること。
that an evaluation of grades as to whether students have acquired the prescribed skills is made, and graduation certificates or completion certificates are awarded on the basis of that evaluation.