# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十二条 (Article 12)
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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: 第十二条 (Article 12)（国、地方公共団体等の役務の提供から除外されるものの範囲等） — address `art-12`
- 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-12
- 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.
---
### 第十二条（国、地方公共団体等の役務の提供から除外されるものの範囲等） — Scope, etc. of What Is Excluded from the Provision of Services by the National Government, Local Governments, etc.
caption: machine translation, not official
art-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12
**第一項** 法別表第二第五号イに規定する政令で定める役務の提供は、次に掲げる事務に係る役務の提供とする。
art-12/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1
The provision of services specified by Cabinet Order prescribed in Appended Table 2, item (v), (a) of the Act is the provision of services pertaining to the administrative work set out in the following items:
machine translation, not official
**一** 検査、検定、試験、審査及び講習（以下この号において「特定事務」という。）のうち次のいずれにも該当しないもの
art-12/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1
inspections, verifications, examinations, reviews, and training courses (hereinafter in this item referred to as "specified administrative work") that do not fall under any of the following:
machine translation, not official
**イ** 法令において、医師その他の法令に基づく資格（法令において当該資格を有しない者は当該資格に係る業務若しくは行為を行い、若しくは当該資格に係る名称を使用することができないこととされているもの又は法令において一定の場合には当該資格を有する者を使用し、若しくは当該資格を有する者に当該資格に係る行為を依頼することが義務付けられているものをいう。以下この号及び次項第二号において同じ。）を取得し、若しくは維持し、又は当該資格に係る業務若しくは行為を行うにつき、当該特定事務に係る役務の提供を受けることが要件とされているもの
art-12/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1/sub-1
those for which, under laws and regulations, receiving the provision of services pertaining to that specified administrative work is a requirement for obtaining or maintaining a qualification based on laws and regulations, such as that of a physician (meaning a qualification for which, under laws and regulations, a person who does not have it may not conduct the business or acts pertaining to it or use the title pertaining to it, or for which, under laws and regulations, in certain cases it is obligatory to use a person who has it or to request a person who has it to perform acts pertaining to it; the same applies hereinafter in this item and in item (ii) of the following paragraph), or for conducting the business or acts pertaining to that qualification;
machine translation, not official
**ロ** 法令において、一定の食品の販売その他の行為を行う場合にその対象となる資産又は使用する資産について当該特定事務に係る役務の提供を受けることが要件とされているもの
art-12/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1/sub-2
those for which, under laws and regulations, when conducting acts such as the sale of certain food, receiving the provision of services pertaining to that specified administrative work is a requirement for the assets that are the subject of those acts or are used;
machine translation, not official
**ハ** 法令において、当該特定事務により一定の型式又は規格に該当するものとされた資産以外の資産は当該型式又は規格に係る表示を付し、又は名称を使用することができないこととされているもの
art-12/par-1/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1/sub-3
those for which, under laws and regulations, assets other than assets deemed by that specified administrative work to fall under a certain model or standard may not bear a label pertaining to that model or standard or use its name;
machine translation, not official
**ニ** 電気事業法第五十四条（定期検査）の検査その他の特定事務で法令において当該特定事務に係る役務の提供を受けることが義務付けられているもの
art-12/par-1/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1/sub-4
the inspection under Article 54 (Periodic Inspections) of the Electricity Business Act and other specified administrative work for which receiving the provision of services pertaining to that specified administrative work is obligatory under laws and regulations;
machine translation, not official
**二** 前号に掲げる事務に係る証明並びに公文書の交付（再交付及び書換交付を含む。）、更新、訂正、閲覧及び謄写
art-12/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-2
certification pertaining to the administrative work set out in the preceding item, and the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of official documents.
machine translation, not official
**第二項** 法別表第二第五号ロに規定する政令で定める役務の提供は、次に掲げる役務の提供とする。
art-12/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2
The provision of services specified by Cabinet Order prescribed in Appended Table 2, item (v), (b) of the Act is the following provision of services:
machine translation, not official
**一** 国、地方公共団体、法別表第三に掲げる法人その他法令に基づき国又は地方公共団体の委託又は指定を受けた者が、法令に基づき行う次に掲げる事務に係る役務の提供で、その手数料その他の料金の徴収が法令に基づくもの
art-12/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-1
the provision of services pertaining to the following administrative work conducted pursuant to laws and regulations by the national government, a local government, a corporation listed in Appended Table 3 of the Act, or any other person commissioned or designated by the national government or a local government under laws and regulations, for which the collection of fees or other charges is pursuant to laws and regulations:
machine translation, not official
**イ** 旅券の発給
art-12/par-2/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-1/sub-1
issuance of passports;
machine translation, not official
**ロ** 裁定、裁決、判定及び決定
art-12/par-2/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-1/sub-2
adjudications, rulings, judgments, and determinations;
machine translation, not official
**ハ** 公文書に類するもの（記章、標識その他これらに類するものを含む。次号において同じ。）の交付（再交付及び書換交付を含む。）、更新、訂正、閲覧及び謄写（前項第一号に掲げる事務に係るものを除く。）
art-12/par-2/item-1/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-1/sub-3
the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of things similar to official documents (including badges, signs, and other things similar thereto; the same applies in the following item) (excluding those pertaining to the administrative work set out in item (i) of the preceding paragraph);
machine translation, not official
**ニ** 審査請求その他これに類するものの処理
art-12/par-2/item-1/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-1/sub-4
handling of requests for review and other things similar thereto;
machine translation, not official
**二** 国、地方公共団体、法別表第三に掲げる法人その他法令に基づき国又は地方公共団体の委託又は指定を受けた者が法令に基づき行う次に掲げる事務に係る役務の提供
art-12/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2
the provision of services pertaining to the following administrative work conducted pursuant to laws and regulations by the national government, a local government, a corporation listed in Appended Table 3 of the Act, or any other person commissioned or designated by the national government or a local government under laws and regulations:
machine translation, not official
**イ** 登録、認定、確認、指定、検査、検定、試験、審査及び講習（以下この号において「登録等」という。）のうち次のいずれかに該当するもの
art-12/par-2/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2/sub-1
registrations, certifications, confirmations, designations, inspections, verifications, examinations, reviews, and training courses (hereinafter in this item referred to as "registration, etc.") that fall under any of the following:
machine translation, not official
**（１）** 法令において、弁護士その他の法令に基づく資格を取得し、若しくは維持し、又は当該資格に係る業務若しくは行為を行うにつき、当該登録等に係る役務の提供を受けることが要件とされているもの
art-12/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2/sub-1/sub2-1
those for which, under laws and regulations, receiving the provision of services pertaining to that registration, etc. is a requirement for obtaining or maintaining a qualification based on laws and regulations, such as that of an attorney, or for conducting the business or acts pertaining to that qualification;
machine translation, not official
**（２）** 法令において、資産の輸出その他の行為を行う場合にその対象となる資産又は使用する資産について当該登録等に係る役務の提供を受けることが要件とされているもの
art-12/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2/sub-1/sub2-2
those for which, under laws and regulations, when conducting acts such as the export of assets, receiving the provision of services pertaining to that registration, etc. is a requirement for the assets that are the subject of those acts or are used;
machine translation, not official
**（３）** 法令において、当該登録等により一定の規格に該当するものとされた資産以外の資産は、当該規格に係る表示を付し、又は名称を使用することができないこととされているもの
art-12/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2/sub-1/sub2-3
those for which, under laws and regulations, assets other than assets deemed by that registration, etc. to fall under a certain standard may not bear a label pertaining to that standard or use its name;
machine translation, not official
**（４）** 浄化槽法（昭和五十八年法律第四十三号）第七条第一項（設置後等の水質検査）の検査その他の登録等で法令において当該登録等に係る役務の提供を受けることが義務付けられているもの
art-12/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2/sub-1/sub2-4
the inspection under Article 7, paragraph (1) (Water Quality Inspection After Installation, etc.) of the Purification Tank Act (Act No. 43 of 1983) and other registration, etc. for which receiving the provision of services pertaining to that registration, etc. is obligatory under laws and regulations;
machine translation, not official
**ロ** 証明並びに公文書及び公文書に類するものの交付（再交付及び書換交付を含む。）、更新、訂正、閲覧及び謄写（イに掲げる事務以外の事務に係るものを除く。）
art-12/par-2/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2/sub-2
certification, and the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of official documents and things similar to official documents (excluding those pertaining to administrative work other than that set out in (a));
machine translation, not official
**三** 国又は地方公共団体が、法令に基づき行う他の者の徴収すべき料金、賦課金その他これらに類するものの滞納処分について、法令に基づき当該他の者から徴収する料金に係る役務の提供
art-12/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-3
the provision of services pertaining to fees that the national government or a local government collects, pursuant to laws and regulations, from another person with respect to the delinquency disposition, which the national government or local government conducts pursuant to laws and regulations, of fees, levies, and similar things that the other person is to collect;
machine translation, not official
**四** 独立行政法人等の保有する情報の公開に関する法律（平成十三年法律第百四十号）第十七条第一項（手数料）に規定する手数料を対価とする役務の提供その他これに類するものとして財務省令で定めるもの（法別表第二第五号イ（３）又は第一号ハに掲げる事務に係るものを除く。）
art-12/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-4
the provision of services for which the consideration is the fee prescribed in Article 17, paragraph (1) (Fees) of the Act on Access to Information Held by Incorporated Administrative Agencies (Act No. 140 of 2001), and other provision of services specified by Ministry of Finance Order as similar thereto (excluding those pertaining to the administrative work set out in Appended Table 2, item (v), (a), (3) of the Act or item (i), (c) of this paragraph).
machine translation, not official
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## Cites
- art-12/par-1: 法別表第二第五号 → 消費税法 別表第二第五号 (Appended Table 2, item (v)), appdx-2/item-5 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5 (e-Gov law ID 363AC0000000108)
- art-12/par-1/item-1: この号 → 消費税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1
- art-12/par-1/item-1/sub-1: この号 → 消費税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1
- art-12/par-1/item-1/sub-1: 次項第二号 → 消費税法施行令 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2
- art-12/par-1/item-1/sub-4: 電気事業法第五十四条 → e-Gov law 339AC0000000170, 第五十四条 (Article 54), art-54 — not held in this collection
- art-12/par-1/item-2: 前号 → 消費税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1
- art-12/par-2: 法別表第二第五号 → 消費税法 別表第二第五号 (Appended Table 2, item (v)), appdx-2/item-5 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5 (e-Gov law ID 363AC0000000108)
- art-12/par-2/item-1: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-12/par-2/item-1/sub-3: 次号 → 消費税法施行令 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2
- art-12/par-2/item-1/sub-3: 前項第一号 → 消費税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1
- art-12/par-2/item-2: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-12/par-2/item-2/sub-1: この号 → 消費税法施行令 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2
- art-12/par-2/item-2/sub-1/sub2-4: 浄化槽法（昭和五十八年法律第四十三号）第七条第一項 → e-Gov law 358AC1000000043, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-12/par-2/item-4: 独立行政法人等の保有する情報の公開に関する法律（平成十三年法律第百四十号）第十七条第一項 → e-Gov law 413AC0000000140, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- art-12/par-2/item-4: 法別表第二第五号 → 消費税法 別表第二第五号 (Appended Table 2, item (v)), appdx-2/item-5 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5 (e-Gov law ID 363AC0000000108)
- art-12/par-2/item-4: 第一号 → 消費税法 別表第二第一号 (Appended Table 2, item (i)), appdx-2/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-1 (e-Gov law ID 363AC0000000108)
## Cited by
6 provisions cite this one. No official source publishes this direction.
- 消費税法施行令 第十二条第一項第一号（国、地方公共団体等の役務の提供から除外されるものの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1
- 消費税法施行令 第十二条第一項第一号イ（国、地方公共団体等の役務の提供から除外されるものの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-1/sub-1
- 消費税法施行令 第十二条第一項第二号（国、地方公共団体等の役務の提供から除外されるものの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-1/item-2
- 消費税法施行令 第十二条第二項第一号ハ（国、地方公共団体等の役務の提供から除外されるものの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-1/sub-3
- 消費税法施行令 第十二条第二項第二号イ（国、地方公共団体等の役務の提供から除外されるものの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-12/par-2/item-2/sub-1
- 消費税法施行規則 第三条の二第一項（独立行政法人等の情報の公開に係る役務の提供に類するものの範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-3-2/par-1 (e-Gov law ID 363M50000040053)
---
## 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-20261106T203801-006, 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-20261106T203801-006, 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-20261106T203801-007, 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