# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条の四 (Article 14-4) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-4. 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: 第十四条の四 (Article 14-4)（身体障害者用物品の範囲等） — address `art-14-4` - 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-14-4 - 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. --- ### 第十四条の四（身体障害者用物品の範囲等） — Scope of Goods for Persons with Physical Disabilities, etc. caption: machine translation, not official art-14-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-4 **第一項** 法別表第二第十号に規定する政令で定めるものは、義肢、視覚障害者安全つえ、義眼、点字器、人工喉頭、車椅子その他の物品で、身体障害者の使用に供するための特殊な性状、構造又は機能を有する物品として内閣総理大臣及び厚生労働大臣が財務大臣と協議して指定するものとする。 art-14-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-4/par-1 The things specified by Cabinet Order as provided for in Appended Table 2, item (x) of the Act are goods such as artificial limbs, white canes for persons with visual disabilities, artificial eyes, Braille writers, artificial larynges and wheelchairs, which are designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as goods having special properties, structure or functions for use by persons with physical disabilities. machine translation, not official **第二項** 法別表第二第十号に規定する政令で定める資産の譲渡等は、同号に規定する身体障害者用物品の譲渡、貸付け及び製作の請負並びに同号に規定する身体障害者用物品の修理のうち内閣総理大臣及び厚生労働大臣が財務大臣と協議して指定するものとする。 art-14-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-4/par-2 The transfers, etc. of assets specified by Cabinet Order as provided for in Appended Table 2, item (x) of the Act are those designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance from among the transfer, lending and contract for manufacture of goods for persons with physical disabilities provided for in Appended Table 2, item (x) of the Act, and the repair of goods for persons with physical disabilities provided for in Appended Table 2, item (x) of the Act. machine translation, not official --- ## Cites - art-14-4/par-1: 法別表第二第十号 → 消費税法 別表第二第十号 (Appended Table 2, item (x)), appdx-2/item-10 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-10 (e-Gov law ID 363AC0000000108) - art-14-4/par-2: 法別表第二第十号 → 消費税法 別表第二第十号 (Appended Table 2, item (x)), appdx-2/item-10 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-10 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第三条第一項（厚生労働大臣の指定に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5052-137/art-3/par-1 --- ## 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 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-009, 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-20261106T203801-009, 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