# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条の二 (Article 14-2)

This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2. 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: 第十四条の二 (Article 14-2)（居宅サービスの範囲等） — address `art-14-2`
- 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-14-2
- 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.

---

### 第十四条の二（居宅サービスの範囲等） — Scope of In-Home Services, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-14-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2</sup>

**第一項**  法別表第二第七号イに規定する政令で定める居宅サービスは、介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで（定義）に規定する訪問介護、訪問入浴介護、訪問看護、訪問リハビリテーション、居宅療養管理指導、通所介護、通所リハビリテーション、短期入所生活介護、短期入所療養介護及び特定施設入居者生活介護（第三項第一号及び第十三号において「訪問介護等」といい、特別の居室の提供その他の財務大臣が指定する資産の譲渡等を除く。）とする。
<sup>art-14-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-1</sup>
The in-home services specified by Cabinet Order as provided for in Appended Table 2, item (vii), (a) of the Act are Home-Visit Long-Term Care, Home-Visit Bathing Long-Term Care, Home-Visit Nursing, Home-Visit Rehabilitation, Guidance for Management of In-Home Medical Long-Term Care, Outpatient Day Long-Term Care, Outpatient Rehabilitation, Short-Term Admission for Daily Life Long-Term Care, Short-Term Admission for Recuperation, and daily life long-term care for a person admitted to a specified facility, as provided for in Article 8, paragraphs (2) through (11) (Definitions) of the Long-Term Care Insurance Act (Act No. 123 of 1997) (referred to as "home-visit care, etc." in paragraph (3), items (i) and (xiii), and excluding the transfers, etc. of assets designated by the Minister of Finance, such as the provision of special rooms).
<sup>machine translation, not official</sup>

**第二項**  法別表第二第七号イに規定する政令で定める施設サービスは、特別の居室の提供その他の財務大臣が指定する資産の譲渡等とする。
<sup>art-14-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-2</sup>
The facility services specified by Cabinet Order as provided for in Appended Table 2, item (vii), (a) of the Act are the transfers, etc. of assets designated by the Minister of Finance, such as the provision of special rooms.
<sup>machine translation, not official</sup>

**第三項**  法別表第二第七号イに規定する居宅サービス又は施設サービスに類するものとして政令で定めるものは、次に掲げる資産の譲渡等（特別の居室の提供その他の財務大臣が指定するものを除く。）とする。
<sup>art-14-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3</sup>
The things specified by Cabinet Order as similar to the in-home services or facility services provided for in Appended Table 2, item (vii), (a) of the Act are the following transfers, etc. of assets (excluding those designated by the Minister of Finance, such as the provision of special rooms):
<sup>machine translation, not official</sup>

  **一**  介護保険法の規定に基づく特例居宅介護サービス費の支給に係る訪問介護等又はこれに相当するサービス
  <sup>art-14-2/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-1</sup>
  home-visit care, etc. pertaining to the payment of the Exceptional Allowance for In-Home Long-Term Care Service under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;
  <sup>machine translation, not official</sup>

  **二**  介護保険法の規定に基づく地域密着型介護サービス費の支給に係る同法第八条第十五項から第二十三項までに規定する定期巡回・随時対応型訪問介護看護、夜間対応型訪問介護、地域密着型通所介護、認知症対応型通所介護、小規模多機能型居宅介護、認知症対応型共同生活介護、地域密着型特定施設入居者生活介護、地域密着型介護老人福祉施設入所者生活介護及び複合型サービス（次号及び第十三号において「定期巡回・随時対応型訪問介護看護等」という。）
  <sup>art-14-2/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-2</sup>
  Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, Home-Visit at Night for Long-Term Care, Community-Based Outpatient Day Long-Term Care, outpatient long-term care for a dementia patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, Daily Life Long-Term Care for a Person Admitted to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care, and combined service, as provided for in Article 8, paragraphs (15) through (23) of the Long-Term Care Insurance Act, pertaining to the payment of the Allowance for Community-Based Long-Term Care Service under the provisions of that Act (referred to as "Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc." in the following item and item (xiii));
  <sup>machine translation, not official</sup>

  **三**  介護保険法の規定に基づく特例地域密着型介護サービス費の支給に係る定期巡回・随時対応型訪問介護看護等又はこれに相当するサービス
  <sup>art-14-2/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-3</sup>
  Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc. pertaining to the payment of the Exceptional Allowance for Community-Based Long-Term Care Service under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;
  <sup>machine translation, not official</sup>

  **四**  介護保険法の規定に基づく特例施設介護サービス費の支給に係る施設サービス
  <sup>art-14-2/par-3/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-4</sup>
  facility services pertaining to the payment of the Exceptional Allowance for Long-Term Care Facility Service under the provisions of the Long-Term Care Insurance Act;
  <sup>machine translation, not official</sup>

  **五**  介護保険法の規定に基づく介護予防サービス費の支給に係る同法第八条の二第二項から第九項まで（定義）に規定する介護予防訪問入浴介護、介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション、介護予防短期入所生活介護、介護予防短期入所療養介護及び介護予防特定施設入居者生活介護（次号及び第十三号において「介護予防訪問入浴介護等」という。）
  <sup>art-14-2/par-3/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-5</sup>
  Home-Visit Bathing Service for Preventive Long-Term Care, Home-Visit Nursing Service for Preventive Long-Term Care, Home-Visit Rehabilitation Service for Preventive Long-Term Care, Management and Guidance for In-Home Medical Service for Preventive Long-Term Care, Outpatient Rehabilitation for Preventive Long-Term Care, Short-Term Admission for Daily Preventive Long-Term Care, Short-Term Admission for Recuperation for Preventive Long-Term Care, and Daily Preventive Long-Term Care Admitted to a Specified Facility, as provided for in Article 8-2, paragraphs (2) through (9) (Definitions) of the Long-Term Care Insurance Act, pertaining to the payment of the Preventive Long-Term Care Service Allowance under the provisions of that Act (referred to as "preventive home-visit bathing care, etc." in the following item and item (xiii));
  <sup>machine translation, not official</sup>

  **六**  介護保険法の規定に基づく特例介護予防サービス費の支給に係る介護予防訪問入浴介護等又はこれに相当するサービス
  <sup>art-14-2/par-3/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-6</sup>
  preventive home-visit bathing care, etc. pertaining to the payment of the Exceptional Allowance for Preventive Service of Long-Term Care under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;
  <sup>machine translation, not official</sup>

  **七**  介護保険法の規定に基づく地域密着型介護予防サービス費の支給に係る同法第八条の二第十三項から第十五項までに規定する介護予防認知症対応型通所介護、介護予防小規模多機能型居宅介護及び介護予防認知症対応型共同生活介護（次号及び第十三号において「介護予防認知症対応型通所介護等」という。）
  <sup>art-14-2/par-3/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-7</sup>
  Preventive Long-Term Care for a Dementia Outpatient, Multifunctional Preventive Long-Term Care in a Small Group Home, and Preventive Long-Term Care for a Dementia Patient in Communal Living, as provided for in Article 8-2, paragraphs (13) through (15) of the Long-Term Care Insurance Act, pertaining to the payment of the Allowance for Community-Based Preventive Long-Term Care Service under the provisions of that Act (referred to as "preventive dementia-care day service, etc." in the following item and item (xiii));
  <sup>machine translation, not official</sup>

  **八**  介護保険法の規定に基づく特例地域密着型介護予防サービス費の支給に係る介護予防認知症対応型通所介護等又はこれに相当するサービス
  <sup>art-14-2/par-3/item-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-8</sup>
  preventive dementia-care day service, etc. pertaining to the payment of the Exceptional Allowance for Community-Based Preventive Service of Long-Term Care under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;
  <sup>machine translation, not official</sup>

  **九**  介護保険法の規定に基づく居宅介護サービス計画費の支給に係る居宅介護支援及び同法の規定に基づく介護予防サービス計画費の支給に係る介護予防支援
  <sup>art-14-2/par-3/item-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-9</sup>
  In-Home Long-Term Care Support pertaining to the payment of the Allowance for In-Home Long-Term Care Service Plan under the provisions of the Long-Term Care Insurance Act, and Preventive Long-Term Care Support pertaining to the payment of the Allowance for Preventive Long-Term Care Service Plan under the provisions of that Act;
  <sup>machine translation, not official</sup>

  **十**  介護保険法の規定に基づく特例居宅介護サービス計画費の支給に係る居宅介護支援又はこれに相当するサービス及び同法の規定に基づく特例介護予防サービス計画費の支給に係る介護予防支援又はこれに相当するサービス
  <sup>art-14-2/par-3/item-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-10</sup>
  In-Home Long-Term Care Support pertaining to the payment of the Exceptional Allowance for an In-Home Long-Term Care Service Plan under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto, and Preventive Long-Term Care Support pertaining to the payment of the Exceptional Allowance for a Preventive Service Plan of Long-term care under the provisions of that Act, or services equivalent thereto;
  <sup>machine translation, not official</sup>

  **十一**  介護保険法の規定に基づく市町村特別給付として行われる資産の譲渡等（訪問介護等に類するものとして厚生労働大臣が財務大臣と協議して指定するものに限る。）
  <sup>art-14-2/par-3/item-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-11</sup>
  transfers, etc. of assets made as a Municipal Special Benefit under the provisions of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare, in consultation with the Minister of Finance, as similar to home-visit care, etc.);
  <sup>machine translation, not official</sup>

  **十二**  介護保険法の規定に基づく地域支援事業として居宅要支援被保険者等に対して行われる介護予防・日常生活支援総合事業に係る資産の譲渡等（厚生労働大臣が財務大臣と協議して指定するものに限る。）
  <sup>art-14-2/par-3/item-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-12</sup>
  transfers, etc. of assets pertaining to the Comprehensive Project for Long-Term Care Prevention and Daily Life Support conducted for Insured In-Home Persons Requiring Support, etc., as a Community Support Project under the provisions of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance);
  <sup>machine translation, not official</sup>

  **十三**  生活保護法（昭和二十五年法律第百四十四号）又は中国残留邦人等の円滑な帰国の促進並びに永住帰国した中国残留邦人等及び特定配偶者の自立の支援に関する法律（中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成十九年法律第百二十七号）附則第四条第二項（施行前死亡者の配偶者に対する支援給付の実施）において準用する場合を含む。）若しくは中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成二十五年法律第百六号）附則第二条第一項若しくは第二項（支援給付の実施に関する経過措置）の規定によりなお従前の例によることとされる同法による改正前の中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の規定に基づく介護扶助又は介護支援給付のための居宅介護（訪問介護等及び定期巡回・随時対応型訪問介護看護等（第二号に規定する地域密着型介護老人福祉施設入所者生活介護を除く。）並びにこれらに相当するサービス（厚生労働大臣が財務大臣と協議して指定するものに限る。）に限る。）、施設介護、介護予防（介護予防訪問入浴介護等及び介護予防認知症対応型通所介護等並びにこれらに相当するサービス（厚生労働大臣が財務大臣と協議して指定するものに限る。）に限る。）及び介護予防・日常生活支援（生活保護法第十五条の二第七項（介護扶助）に規定する第一号訪問事業、第一号通所事業及び第一号生活支援事業による支援に相当する支援（厚生労働大臣が財務大臣と協議して指定するものに限る。）に限る。）
  <sup>art-14-2/par-3/item-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-13</sup>
  in-home care services (limited to home-visit care, etc., and Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc. (excluding the Daily Life Long-Term Care for a Person Admitted to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care provided for in item (ii)), and services equivalent thereto (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), facility care services, care prevention services (limited to preventive home-visit bathing care, etc. and preventive dementia-care day service, etc., and services equivalent thereto (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), and care prevention and daily life support (limited to support equivalent to the support provided by the category 1 home-visit project, the category 1 day service project and the category 1 daily life support project provided for in Article 15-2, paragraph (7) (Long-Term Care Assistance) of the Public Assistance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), for long-term care assistance or long-term care support benefits under the provisions of the Public Assistance Act (Act No. 144 of 1950) or the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Implementation of Support Benefits for Spouses of Persons Who Died Before Enforcement) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)), or under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan as it stood before amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), with respect to which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or (2) (Transitional Measures on Implementation of Support Benefits) of the Supplementary Provisions of that Act.
  <sup>machine translation, not official</sup>

**第四項**  法別表第二第七号ロに規定する政令で定めるものは、同号イの規定に該当する資産の譲渡等とする。
<sup>art-14-2/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-4</sup>
The things specified by Cabinet Order as provided for in Appended Table 2, item (vii), (b) of the Act are the transfers, etc. of assets falling under the provisions of Appended Table 2, item (vii), (a) of the Act.
<sup>machine translation, not official</sup>

---

## Cites
- art-14-2/par-1: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-10 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第十一項 (Article 8, paragraph (11)), art-8/par-11 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-11 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-2 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-3 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-4 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-5 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-6 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-7 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-8 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-9 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 第三項第一号 → 消費税法施行令 第十四条の二第三項第一号 (Article 14-2, paragraph (3), item (i)), art-14-2/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-1
- art-14-2/par-1: 第十三号 → 消費税法施行令 第十四条の二第三項第十三号 (Article 14-2, paragraph (3), item (xiii)), art-14-2/par-3/item-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-13
- art-14-2/par-2: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-2/par-3: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十五項 (Article 8, paragraph (15)), art-8/par-15 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-15 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十六項 (Article 8, paragraph (16)), art-8/par-16 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-16 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十七項 (Article 8, paragraph (17)), art-8/par-17 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-17 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十八項 (Article 8, paragraph (18)), art-8/par-18 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-18 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十九項 (Article 8, paragraph (19)), art-8/par-19 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-19 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十項 (Article 8, paragraph (20)), art-8/par-20 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-20 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十一項 (Article 8, paragraph (21)), art-8/par-21 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-21 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十二項 (Article 8, paragraph (22)), art-8/par-22 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-22 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十三項 (Article 8, paragraph (23)), art-8/par-23 — https://japanlaw.org/en/long-term-care-insurance-act/art-8/par-23 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 次号 → 消費税法施行令 第十四条の二第三項第三号 (Article 14-2, paragraph (3), item (iii)), art-14-2/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-3
- art-14-2/par-3/item-2: 第十三号 → 消費税法施行令 第十四条の二第三項第十三号 (Article 14-2, paragraph (3), item (xiii)), art-14-2/par-3/item-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-13
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-2 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第三項 (Article 8-2, paragraph (3)), art-8-2/par-3 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-3 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第四項 (Article 8-2, paragraph (4)), art-8-2/par-4 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-4 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第五項 (Article 8-2, paragraph (5)), art-8-2/par-5 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-5 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第六項 (Article 8-2, paragraph (6)), art-8-2/par-6 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-6 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第七項 (Article 8-2, paragraph (7)), art-8-2/par-7 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-7 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第八項 (Article 8-2, paragraph (8)), art-8-2/par-8 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-8 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第九項 (Article 8-2, paragraph (9)), art-8-2/par-9 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-9 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 次号 → 消費税法施行令 第十四条の二第三項第六号 (Article 14-2, paragraph (3), item (vi)), art-14-2/par-3/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-6
- art-14-2/par-3/item-5: 第十三号 → 消費税法施行令 第十四条の二第三項第十三号 (Article 14-2, paragraph (3), item (xiii)), art-14-2/par-3/item-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-13
- art-14-2/par-3/item-7: 同法第八条の二第十三項から第十五項まで → 介護保険法 第八条の二第十三項 (Article 8-2, paragraph (13)), art-8-2/par-13 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-13 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-7: 同法第八条の二第十三項から第十五項まで → 介護保険法 第八条の二第十四項 (Article 8-2, paragraph (14)), art-8-2/par-14 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-14 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-7: 同法第八条の二第十三項から第十五項まで → 介護保険法 第八条の二第十五項 (Article 8-2, paragraph (15)), art-8-2/par-15 — https://japanlaw.org/en/long-term-care-insurance-act/art-8-2/par-15 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-7: 次号 → 消費税法施行令 第十四条の二第三項第八号 (Article 14-2, paragraph (3), item (viii)), art-14-2/par-3/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-8
- art-14-2/par-3/item-7: 第十三号 → 消費税法施行令 第十四条の二第三項第十三号 (Article 14-2, paragraph (3), item (xiii)), art-14-2/par-3/item-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-13
- art-14-2/par-3/item-13: 第二号 → 消費税法施行令 第十四条の二第三項第二号 (Article 14-2, paragraph (3), item (ii)), art-14-2/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-2
- art-14-2/par-3/item-13: 生活保護法第十五条の二第七項 → 生活保護法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-7 (e-Gov law ID 325AC0000000144)
- art-14-2/par-4: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第二条の四第二項（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2-4/par-2
- 消費税法施行令 第十四条の二第一項（居宅サービスの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-1
- 消費税法施行令 第十四条の二第三項第二号（居宅サービスの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-2
- 消費税法施行令 第十四条の二第三項第五号（居宅サービスの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-5
- 消費税法施行令 第十四条の二第三項第七号（居宅サービスの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-7
- 消費税法施行令 第十四条の二第三項第十三号（居宅サービスの範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3/item-13
- 消費税法施行令 附則第三条第二項（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/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-20261106T203801-008, 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-20261106T203801-008, 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