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

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- 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 2028-04-01 — NOT yet in force (revision 20280401_508CO0000000096)
- URL (this text's page, at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_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.

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## 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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3</sup>

**第一項**  新令第九条第一項及び第四項並びに第十条第三項の規定並びに新令第四十八条第二項及び第五項（これらの規定を消費税法施行令第五十三条第四項において準用する場合を含む。次項において同じ。）の規定は、附則第一条第三号に定める日（以下この条において「暗号資産適用日」という。）以後に国内において事業者が行う資産の譲渡等及び暗号資産適用日以後に国内において事業者が行う課税仕入れに係る消費税について適用し、暗号資産適用日前に国内において事業者が行った資産の譲渡等及び暗号資産適用日前に国内において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-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-1</sup>
The provisions of Article 9, paragraphs (1) and (4) and Article 10, paragraph (3) of the New Order and the provisions of Article 48, paragraphs (2) and (5) of the New Order (including where these provisions are applied mutatis mutandis pursuant to Article 53, paragraph (4) of the Order for Enforcement of the Consumption Tax Act; the same applies in the following paragraph) apply to consumption tax pertaining to transfers, etc. of assets made by a business operator in Japan on or after the day specified in Article 1, item (iii) of the Supplementary Provisions (hereinafter in this Article referred to as the "cryptoasset application date") and to taxable purchases made by a business operator in Japan on or after the cryptoasset application date, and the provisions then in force continue to govern consumption tax pertaining to transfers, etc. of assets made by a business operator in Japan before the cryptoasset application date and to taxable purchases made by a business operator in Japan before the cryptoasset application date.
<sup>machine translation, not official</sup>

**第二項**  前項の規定にかかわらず、暗号資産適用日前に国内において事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条及び次条において同じ。）が行う調整対象固定資産（同法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項及び第五項において同じ。）の課税仕入れ又は調整対象固定資産に該当する同法第二条第一項第十一号に規定する課税貨物の同項第二号に規定する保税地域からの引取り（以下この項及び第五項において「調整対象固定資産の仕入れ等」という。）を行った場合（当該事業者（同法第三十三条第一項に規定する相続により当該事業者の当該調整対象固定資産に係る事業を承継した同項に規定する相続人、合併により当該事業を承継した同項に規定する合併法人及び分割により当該事業を承継した同項に規定する分割承継法人を含むものとし、これらの者のうち同法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）が当該調整対象固定資産の仕入れ等に係る同法第三十三条第一項に規定する第三年度の課税期間の末日において当該調整対象固定資産を有している場合に限る。）における当該調整対象固定資産の仕入れ等に係る同法第三十三条第一項に規定する第三年度の課税期間における通算課税売上割合及び同項に規定する仕入れ等の課税期間における同項に規定する課税売上割合の計算における新令第十条第三項の規定並びに新令第四十八条第二項及び第五項の規定の適用については、なお従前の例によることができる。
<sup>suppl-5082-96/art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-2</sup>
Notwithstanding the preceding paragraph, in the case where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and the following Article) has, in Japan before the cryptoasset application date, made a taxable purchase of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of that Act; the same applies hereinafter in this paragraph and paragraph (5)) or taken taxable goods prescribed in Article 2, paragraph (1), item (xi) of that Act that fall under an adjustment-target fixed asset out of a bonded area prescribed in item (ii) of that paragraph (hereinafter in this paragraph and paragraph (5) referred to as a "purchase, etc. of an adjustment-target fixed asset") (limited to the case where that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to that business through a company split, in each case as prescribed in Article 33, paragraph (1) of that Act, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of that Act) holds that adjustment-target fixed asset on the last day of the third-year taxable period prescribed in Article 33, paragraph (1) of that Act pertaining to that purchase, etc. of an adjustment-target fixed asset), the provisions then in force may continue to govern the application of Article 10, paragraph (3) of the New Order and Article 48, paragraphs (2) and (5) of the New Order in the calculation of the aggregate taxable sales ratio in the third-year taxable period prescribed in Article 33, paragraph (1) of that Act pertaining to that purchase, etc. of an adjustment-target fixed asset and of the taxable sales ratio prescribed in that paragraph in the taxable period of purchase, etc. prescribed in that paragraph.
<sup>machine translation, not official</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/20280401_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>

**第四項**  事業者が、暗号資産適用日前に国内において行った新令第九条第一項第一号に規定する暗号資産又は電子決済手段（以下この条において「暗号資産等」という。）の貸付けに係る課税仕入れにつき、暗号資産適用日以後に消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
<sup>suppl-5082-96/art-3/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-4</sup>
Where a business operator has, on or after the cryptoasset application date, received a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act with respect to a taxable purchase pertaining to the lending of cryptoassets or electronic payment instruments prescribed in Article 9, paragraph (1), item (i) of the New Order (hereinafter in this Article referred to as "cryptoassets, etc.") made in Japan before the cryptoasset application date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under Article 32 of that Act pertaining to that refund, etc. of consideration for purchases.
<sup>machine translation, not official</sup>

**第五項**  暗号資産等の貸付けを行う事業者が、国内における暗号資産等の貸付けに係る業務の用に供するため、暗号資産適用日前に国内において調整対象固定資産の仕入れ等を行った場合には、当該事業者（消費税法第三十四条第一項に規定する相続により当該事業者の当該調整対象固定資産に係る事業を承継した同項に規定する相続人、合併により当該事業を承継した同項に規定する合併法人及び分割により当該事業を承継した同項に規定する分割承継法人を含むものとし、これらの者のうち同法第九条第一項本文の規定により消費税を納める義務が免除される者を除く。）が当該調整対象固定資産を暗号資産適用日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、同法第二条第一項第九号に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同法第三十四条の規定を適用する。
<sup>suppl-5082-96/art-3/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-5</sup>
Where a business operator that lends cryptoassets, etc. has made, in Japan before the cryptoasset application date, a purchase, etc. of an adjustment-target fixed asset for use in the business pertaining to the lending of cryptoassets, etc. in Japan, then, for as long as that business operator (including an heir who has succeeded to the business of that business operator relating to that adjustment-target fixed asset through inheritance, a merging corporation that has succeeded to that business through a merger, and a successor corporation in a company split that has succeeded to that business through a company split, in each case as prescribed in Article 34, paragraph (1) of the Consumption Tax Act, but excluding, among these persons, those exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of that Act) continues, on or after the cryptoasset application date, to use that adjustment-target fixed asset for that business, that adjustment-target fixed asset is deemed to be used for the business pertaining to the taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of that Act, and Article 34 of that Act applies.
<sup>machine translation, not official</sup>

**第六項**  事業者が、暗号資産適用日前に国内において行った暗号資産等の貸付けにつき、消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。
<sup>suppl-5082-96/art-3/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-6</sup>
Where a business operator has, with respect to a lending of cryptoassets, etc. made in Japan before the cryptoasset application date, made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act, the provisions then in force continue to govern the deduction of the amount of consumption tax under Article 38 of that Act pertaining to that refund, etc. of consideration for sales.
<sup>machine translation, not official</sup>

**第七項**  事業者が暗号資産適用日前に国内において行った暗号資産等の貸付けの対価の額（消費税法第二十八条第一項に規定する対価の額をいう。）に係る売掛金その他の債権につき、同法第三十九条第一項に規定する事実が生じたため、当該暗号資産等の貸付けの同項の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった暗号資産等の貸付けに係る同項の規定による消費税額の控除及び同条第三項の規定による消費税額の加算については、なお従前の例による。
<sup>suppl-5082-96/art-3/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-7</sup>
Where, with respect to accounts receivable or other claims pertaining to the amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act) for a lending of cryptoassets, etc. made by a business operator in Japan before the cryptoasset application date, a fact prescribed in Article 39, paragraph (1) of that Act has occurred and, as a result, it has become impossible to collect all or part of the tax-inclusive price referred to in that paragraph for that lending of cryptoassets, etc., the provisions then in force continue to govern the deduction of the amount of consumption tax under that paragraph and the addition of the amount of consumption tax under paragraph (3) of that Article pertaining to the lending of cryptoassets, etc. for which collection has become impossible.
<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/20280401_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/20280401_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>

### 第五条（合併があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5082-96/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-5</sup>

**第一項**  令和十年四月一日以後に開始する消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）に係る同法第十一条第四項に規定する基準期間における課税売上高又は同法第十二条第三項に規定する基準期間における課税売上高として政令で定めるところにより計算した金額の計算については、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）附則第十八条第二項の規定の例による。
<sup>suppl-5082-96/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-5/par-1</sup>
With regard to the calculation of the amount calculated, as specified by Cabinet Order, as the taxable sales in the base period prescribed in Article 11, paragraph (4) of the Consumption Tax Act or the taxable sales in the base period prescribed in Article 12, paragraph (3) of that Act, pertaining to a taxable period prescribed in Article 19, paragraph (1) of that Act (including a period deemed to be a single taxable period pursuant to paragraph (2) or (4) of that Article) that begins on or after April 1, 2028, the provisions of Article 18, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) are to be followed.
<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/20280401_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/20280401_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-1: 附則第五条 → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-5082-96/art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-5
- 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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_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/20280401_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-7
- suppl-5082-96/art-3/par-1: 新令第九条第一項 → 消費税法施行令 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-6#art-9/par-1
- suppl-5082-96/art-3/par-1: 第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-6#art-9/par-4
- suppl-5082-96/art-3/par-1: 第十条第三項 → 消費税法施行令 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-10#art-10/par-3
- suppl-5082-96/art-3/par-1: 新令第四十八条第二項 → 消費税法施行令 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-48#art-48/par-2
- suppl-5082-96/art-3/par-1: 第五項 → 消費税法施行令 第四十八条第五項 (Article 48, paragraph (5)), art-48/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-48#art-48/par-5
- suppl-5082-96/art-3/par-1: 消費税法施行令第五十三条第四項 → 消費税法施行令 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-53#art-53/par-4
- suppl-5082-96/art-3/par-1: 次項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-5082-96/art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-2
- suppl-5082-96/art-3/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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-3
- suppl-5082-96/art-3/par-1: この条 → 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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3
- suppl-5082-96/art-3/par-2: 前項 → 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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-1
- suppl-5082-96/art-3/par-2: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-2: この条 → 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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3
- suppl-5082-96/art-3/par-2: 次条 → 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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-4
- suppl-5082-96/art-3/par-2: 同法第二条第一項第十六号 → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-16 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-2: この項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-5082-96/art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-2
- suppl-5082-96/art-3/par-2: 第五項 → 消費税法施行令 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-5082-96/art-3/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3/par-5
- suppl-5082-96/art-3/par-2: 同法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-2: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-2: 同法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-2: 新令第十条第三項 → 消費税法施行令 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-10#art-10/par-3
- suppl-5082-96/art-3/par-2: 新令第四十八条第二項 → 消費税法施行令 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-48#art-48/par-2
- suppl-5082-96/art-3/par-2: 第五項 → 消費税法施行令 第四十八条第五項 (Article 48, paragraph (5)), art-48/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-48#art-48/par-5
- 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/20280401_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-3/par-4: 新令第九条第一項第一号 → 消費税法施行令 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-1
- suppl-5082-96/art-3/par-4: この条 → 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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3
- suppl-5082-96/art-3/par-4: 消費税法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-4: 同条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-5: 消費税法第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/consumption-tax-act/art-34/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-5: 同法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-5: 同法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-5: 同法第三十四条 → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-6: 消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-6: 同条 → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/consumption-tax-act/art-38 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-7: 消費税法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-7: 同法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-3/par-7: 同条第三項 → 消費税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/en/consumption-tax-act/art-39/par-3 (e-Gov law ID 363AC0000000108)
- 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/20280401_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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-1/par-1/item-4
- suppl-5082-96/art-5/par-1: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-5/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-5/par-1: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-5/par-1: 同法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- suppl-5082-96/art-5/par-1: 同法第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- 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/20280401_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/20280401_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/20280401_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/20280401_508CO0000000096/text/suppl-5082-96#suppl-5082-96/art-3

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## 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 2028-04-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20280401_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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch consumption-tax-act-enforcement-order-amendments-20261106T203801-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-enforcement-order-amendments-20261106T203801-003, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch consumption-tax-act-enforcement-order-amendments-20261106T203801-003, 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