Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Ministerial Order comes into effect as of October 1, 2026; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
この省令は、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 provisions of Article 4 of the Supplementary Provisions: April 1, 2027;
附則第四条の規定 令和九年四月一日
the provisions of Article 5 of the Supplementary Provisions: October 1, 2027;
附則第五条の規定 令和九年十月一日
the provisions of Article 1 (excluding, in Article 1, the provisions amending Article 5, paragraph (1), item (i) of the Regulation for Enforcement of the Consumption Tax Act, the provisions amending item (ii) of that paragraph, the provisions amending Article 15-3 of that Regulation, and the provisions amending Article 18 of that Regulation): April 1, 2028;
第一条の規定（同条中消費税法施行規則第五条第一項第一号の改正規定、同項第二号の改正規定、同令第十五条の三の改正規定及び同令第十八条の改正規定を除く。） 令和十年四月一日
the provisions amending Article 15-3 of the Regulation for Enforcement of the Consumption Tax Act in Article 1 and the provisions of Article 3 of the Supplementary Provisions: the day following the day on which three months have elapsed, counting 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);
第一条中消費税法施行規則第十五条の三の改正規定及び附則第三条の規定 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 amending Article 18 of the Regulation for Enforcement of the Consumption Tax Act in Article 1: the date of enforcement of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025).
第一条中消費税法施行規則第十八条の改正規定 円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）の施行の日
Supplementary Provisions, Article 2Transitional Measures on Proof of Export Transactions, etc.
第二条（輸出取引等の証明に関する経過措置）
The provisions of Article 5, paragraph (1), items (i) and (ii) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation" in the following Article and Article 4 of the Supplementary Provisions) apply to a transfer or lease of assets made as an export prescribed in those provisions on or after October 1, 2026, and the provisions then in force continue to govern a transfer or lease of assets made as an export prescribed in Article 5, paragraph (1), items (i) and (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1, made before that date.
Supplementary Provisions, Article 3Transitional Measures on the Scope of Items Similar to Secondhand Goods
第三条（古物に準ずるものの範囲に関する経過措置）
The provisions of Article 15-3 of the New Regulation apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; hereinafter the same applies in this Article) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; hereinafter the same applies in this Article and Article 5 of the Supplementary Provisions) on or after the date 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 date.
新規則第十五条の三の規定は、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（消費税法第二条第一項第四号に規定する事業者をいう。以下この条及び附則第五条において同じ。）が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下この条において同じ。）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。
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 3, paragraph (1)· applies only in this article
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) — 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 and supplies exempt from consumption tax under that Act or another law or a treaty.
Defined inSupplementary Provisions, Article 3, paragraph (1)· applies only in this article