# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十三条 (Article 13) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-13. 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: 第十三条 (Article 13)（外国為替業務から除かれる業務） — address `art-13` - 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-13 - 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. --- ### 第十三条（外国為替業務から除かれる業務） — Business Excluded from Foreign Exchange Business caption: machine translation, not official art-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-13 **第一項** 法別表第二第五号ニに規定する政令で定める業務は、次に掲げるものの居住者による非居住者からの取得又は居住者による非居住者に対する譲渡に係る媒介、取次ぎ又は代理に係る業務とする。 art-13/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-13/par-1 The business specified by Cabinet Order prescribed in Appended Table 2, item (v), (d) of the Act is business pertaining to intermediation, brokerage, or agency for the acquisition by a resident from a non-resident, or the transfer by a resident to a non-resident, of the following: machine translation, not official **一** 法別表第二第五号ニに規定する譲渡性預金証書（第十条第三項第一号に規定する譲渡性預金証書に限る。） art-13/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-13/par-1/item-1 negotiable certificates of deposit prescribed in Appended Table 2, item (v), (d) of the Act (limited to the negotiable certificates of deposit prescribed in Article 10, paragraph (3), item (i)); machine translation, not official **二** 外国為替令（昭和五十五年政令第二百六十号）第十八条の七第一項第七号（外国為替業務）に規定する証券（前号に掲げる譲渡性預金証書を除く。） art-13/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-13/par-1/item-2 securities prescribed in Article 18-7, paragraph (1), item (vii) (Foreign Exchange Business) of the Foreign Exchange Order (Cabinet Order No. 260 of 1980) (excluding the negotiable certificates of deposit set out in the preceding item). machine translation, not official --- ## Cites - art-13/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-13/par-1/item-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-13/par-1/item-1: 第十条第三項第一号 → 消費税法施行令 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-1 - art-13/par-1/item-2: 外国為替令（昭和五十五年政令第二百六十号）第十八条の七第一項第七号 → e-Gov law 355CO0000000260, 第十八条の七第一項第七号 (Article 18-7, paragraph (1), item (vii)), art-18-7/par-1/item-7 — not held in this collection - art-13/par-1/item-2: 前号 → 消費税法施行令 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-13/par-1/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 第十三条第一項第二号（外国為替業務から除かれる業務） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-13/par-1/item-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-20261106T203801-007, 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