# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 附　則 (Supplementary Provisions) — address `suppl-5082-96`
- Text: the text as amended with effect from 2027-07-22 (On the day Act No. 64 of 2026 (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) comes into force. The exact day is not fixed yet.), standing until 2027-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270722_508CO0000000096)
- URL (this text's page, at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

---

## 附　則 令和八年三月三一日政令第九六号
<sup>suppl-5082-96 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5082-96/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1</sup>

**第一項**  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。
<sup>suppl-5082-96/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1</sup>
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:
<sup>machine translation, not official</sup>

  **一**  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
  <sup>suppl-5082-96/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **二**  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
  <sup>suppl-5082-96/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-2</sup>
  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);
  <sup>machine translation, not official</sup>

  **三**  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
  <sup>suppl-5082-96/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-3</sup>
  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);
  <sup>machine translation, not official</sup>

  **四**  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
  <sup>suppl-5082-96/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-4</sup>
  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);
  <sup>machine translation, not official</sup>

  **五**  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
  <sup>suppl-5082-96/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-5</sup>
  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).
  <sup>machine translation, not official</sup>

### 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） — Transitional Measures Concerning Determination of Whether a Transfer, etc. of Assets Is Made in Japan, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5082-96/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-2</sup>

**第一項**  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。
<sup>suppl-5082-96/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-2/par-1</sup>
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.
<sup>machine translation, not official</sup>

**第二項**  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。
<sup>suppl-5082-96/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-2/par-2</sup>
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.
<sup>machine translation, not official</sup>

### 第三条（暗号資産の譲渡等に関する経過措置） — Transitional Measures Concerning Transfers, etc. of Cryptoassets
<sup>caption: machine translation, not official</sup>
<sup>suppl-5082-96/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3</sup>

**第一項**
<sup>suppl-5082-96/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-1</sup>

**第三項**  附則第一条第五号に定める日から暗号資産適用日の前日までの間における改正前の消費税法施行令第九条第四項の規定の適用については、同項中「資金決済に関する法律第二条第十四項」とあるのは、「金融商品取引法第二条第四十九項」とする。
<sup>suppl-5082-96/art-3/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-3</sup>
For the application of Article 9, paragraph (4) of the Order for Enforcement of the Consumption Tax Act before the amendment during the period from the day specified in Article 1, item (v) of the Supplementary Provisions to the day before the cryptoasset application date, the phrase "Article 2, paragraph (14) of the Payment Services Act" in that paragraph is deemed to be replaced with "Article 2, paragraph (49) of the Financial Instruments and Exchange Act".
<sup>machine translation, not official</sup>

### 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） — Transitional Measures Concerning Matters, etc. to Be Stated in Books, etc. for Deduction of the Amount of Tax on Taxable Purchases, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5082-96/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-4</sup>

**第一項**  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。
<sup>suppl-5082-96/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-4/par-1</sup>
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.
<sup>machine translation, not official</sup>

### 第六条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-5082-96/art-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-6</sup>

**第一項**  この政令（附則第一条第三号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為並びに附則第二条及び第三条の規定によりなお従前の例によることとされる消費税に係るこの政令の施行後にした行為に対する罰則の適用については、なお従前の例による。
<sup>suppl-5082-96/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-6/par-1</sup>
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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-5082-96/art-1/par-1/item-3: 附則第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-5082-96/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3
- suppl-5082-96/art-1/par-1/item-3: 第三項 → 消費税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-5082-96/art-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-3
- suppl-5082-96/art-1/par-1/item-3: 第五号 → 消費税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5082-96/art-1/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-5
- suppl-5082-96/art-1/par-1/item-4: 附則第四条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-5082-96/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-4
- suppl-5082-96/art-1/par-1/item-5: 附則第三条第三項 → 消費税法施行令 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-5082-96/art-3/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-3
- suppl-5082-96/art-2/par-1: 第六条第一項第四号 → 消費税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-4
- suppl-5082-96/art-2/par-1: 次項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-5082-96/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-2/par-2
- suppl-5082-96/art-2/par-1: 第八号 → 消費税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-8
- suppl-5082-96/art-2/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-2/par-1: 同法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5082-96/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-2
- suppl-5082-96/art-2/par-1: 次条第一項 → 消費税法施行令 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-5082-96/art-3/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-1
- suppl-5082-96/art-2/par-1: 同法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-2/par-2: 前項 → 消費税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-5082-96/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-2/par-1
- suppl-5082-96/art-2/par-2: 新令第六条第一項第四号 → 消費税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-4
- suppl-5082-96/art-2/par-2: 第八号 → 消費税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-8
- suppl-5082-96/art-2/par-2: 第十七条第二項第六号 → 消費税法施行令 第十七条第二項第六号 (Article 17, paragraph (2), item (vi)), art-17/par-2/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-6
- suppl-5082-96/art-2/par-2: 第七号 → 消費税法施行令 第十七条第二項第七号 (Article 17, paragraph (2), item (vii)), art-17/par-2/item-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-7
- suppl-5082-96/art-3/par-3: 附則第一条第五号 → 消費税法施行令 附則第一条第一項第五号 (Supplementary Provisions, Article 1, paragraph (1), item (v)), suppl-5082-96/art-1/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-5
- suppl-5082-96/art-3/par-3: 資金決済に関する法律第二条第十四項 → 資金決済に関する法律 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — https://japanlaw.org/en/payment-services-act/art-2/par-14 (e-Gov law ID 421AC0000000059)
- suppl-5082-96/art-4/par-1: 新令第四十九条第一項 → 消費税法施行令 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/ch-3/from-art-49#art-49/par-1
- suppl-5082-96/art-4/par-1: 附則第一条第四号 → 消費税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5082-96/art-1/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-4
- suppl-5082-96/art-6/par-1: 附則第一条第三号 → 消費税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-5082-96/art-1/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-3
- suppl-5082-96/art-6/par-1: この条 → 消費税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-5082-96/art-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-6
- suppl-5082-96/art-6/par-1: 附則第二条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-5082-96/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-2
- suppl-5082-96/art-6/par-1: 第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-5082-96/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20270722_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3

---

## Sources

- claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07
- e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text as 令和八年政令第九十六号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/363CO0000000360/20270722_508CO0000000096), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-044, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-061, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-068, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-068, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-enforcement-order-amendments-20261106T203801-001, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06