# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第一条 (Article 1) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1. 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: 第一条 (Article 1)（定義） — address `art-1` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL 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. --- ### 第一条（定義） — Definitions caption: machine translation, not official art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1 **第一項** この政令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「合併法人」、「被合併法人」、「分割法人」、「分割承継法人」、「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」、「外国貨物」、「課税貨物」、「軽減対象課税貨物」、「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」、「確定申告書等」、「特例申告書」、「附帯税」又は「中間納付額」とは、それぞれ消費税法（以下「法」という。）第二条第一項に規定する国内、保税地域、個人事業者、事業者、国外事業者、合併法人、被合併法人、分割法人、分割承継法人、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、外国貨物、課税貨物、軽減対象課税貨物、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、確定申告書等、特例申告書、附帯税又は中間納付額をいう。 art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1/par-1 In this Cabinet Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merging corporation," "merged corporation," "splitting corporation," "successor corporation in a company split," "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," "foreign goods," "taxable goods," "taxable goods subject to the reduced rate," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "final return, etc.," "special return," "accessory tax," or "interim payment" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merging corporation, merged corporation, splitting corporation, successor corporation in a company split, 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, foreign goods, taxable goods, taxable goods subject to the reduced rate, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, final return, etc., special return, accessory tax, or interim payment as prescribed in Article 2, paragraph (1) of the Consumption Tax Act (hereinafter referred to as the "Act"). machine translation, not official **第二項** この政令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-1/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1/par-2 In this Cabinet Order, the meanings of the terms set out in the following items are as prescribed respectively in those items. machine translation, not official **一** 居住者　外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第五号（定義）に規定する居住者をいう。 art-1/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1/par-2/item-1 resident: means a resident prescribed in Article 6, paragraph (1), item (v) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949); machine translation, not official **二** 非居住者　外国為替及び外国貿易法第六条第一項第六号に規定する非居住者をいう。 art-1/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1/par-2/item-2 non-resident: means a non-resident prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act; machine translation, not official **三** 登録国債　国債に関する法律（明治三十九年法律第三十四号）の規定により登録された国債をいう。 art-1/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1/par-2/item-3 registered government bond: means a national government bond registered under the provisions of the Act on National Government Bonds (Act No. 34 of 1906); machine translation, not official **四** 国債等　金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで（定義）に掲げる証券又は債券、同項第十一号に掲げる投資法人債券及びこれらに類する外国の証券又は債券（これらの権利の帰属が社債、株式等の振替に関する法律（平成十三年法律第七十五号）の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。）並びに登録国債をいう。 art-1/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1/par-2/item-4 national government bonds, etc.: means the securities or bonds set out in Article 2, paragraph (1), items (i) through (v) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), the investment corporation bonds set out in item (xi) of that paragraph, and foreign securities or bonds similar to these (including those whose attribution of rights is determined by entry or record in a transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001)), and registered government bonds. machine translation, not official **第三項** この政令において「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。 art-1/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1/par-3 In this Cabinet Order, "lending of assets" is to include the creation of rights relating to assets and any other act of allowing another person to use assets (excluding, among those acts, those that fall under the supply of telecommunications services). machine translation, not official **第四項** この政令において「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。 art-1/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-1/par-4 In this Cabinet Order, "inheritance" is to include a universal bequest, "heir" is to include a universal legatee, and "decedent" is to include a person who has made a universal bequest. machine translation, not official --- ## Cites - art-1/par-1: 第二条第一項 → 消費税法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1 (e-Gov law ID 363AC0000000108) - art-1/par-2/item-1: 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第五号 → 外国為替及び外国貿易法 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-6/par-1/item-5 (e-Gov law ID 324AC0000000228) - art-1/par-2/item-2: 外国為替及び外国貿易法第六条第一項第六号 → 外国為替及び外国貿易法 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/foreign-exchange-and-foreign-trade-act/art-6/par-1/item-6 (e-Gov law ID 324AC0000000228) - art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-1 (e-Gov law ID 323AC0000000025) - art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 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/financial-instruments-and-exchange-act/art-2/par-1/item-2 (e-Gov law ID 323AC0000000025) - art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-3 (e-Gov law ID 323AC0000000025) - art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 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/financial-instruments-and-exchange-act/art-2/par-1/item-4 (e-Gov law ID 323AC0000000025) - art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-1/item-5 (e-Gov law ID 323AC0000000025) - art-1/par-2/item-4: 同項第十一号 → 金融商品取引法 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/financial-instruments-and-exchange-act/art-2/par-1/item-11 (e-Gov law ID 323AC0000000025) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第十八条第一項第二号（輸出物品販売場における免税販売手続等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-1/item-2 - 消費税法施行令 附則第二項 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4122-147/par-2 --- ## 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 in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-001, 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-20261106T203801-001, 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