# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条の四 (Article 20-4) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-4. 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: 第二十条の四 (Article 20-4)（特定期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — address `art-20-4` - 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-20-4 - 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. --- ### 第二十条の四（特定期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — Treatment of Amounts of Refunds, etc. of Consideration for Export Transactions, etc. in Calculating Taxable Sales for the Specified Period caption: machine translation, not official art-20-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-4 **第一項** 第十九条の規定は、法第九条の二第二項第一号に掲げる金額の計算について準用する。この場合において、第十九条中「、基準期間」とあるのは「、法第九条の二第一項に規定する特定期間」と、「この条、第二十二条、第二十三条及び第二十五条の四第一項」とあるのは「この条」と、「第九条第二項第一号イ」とあるのは「第九条の二第二項第一号」と、「基準期間中」とあるのは「特定期間中」と読み替えるものとする。 art-20-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-4/par-1 The provisions of Article 19 apply mutatis mutandis to the calculation of the amount listed in Article 9-2, paragraph (2), item (i) of the Act. In this case, the phrase "in the base period" in Article 19 is deemed to be replaced with "in the specified period provided for in Article 9-2, paragraph (1) of the Act", the phrase "this Article, Article 22, Article 23 and Article 25-4, paragraph (1)" with "this Article", the phrase "Article 9, paragraph (2), item (i), (a) of the Act" with "Article 9-2, paragraph (2), item (i) of the Act", and the phrase "during that base period" with "during that specified period". machine translation, not official --- ## Cites - art-20-4/par-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-19 - art-20-4/par-1: 法第九条の二第二項第一号 → 消費税法 第九条の二第二項第一号 (Article 9-2, paragraph (2), item (i)), art-9-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-2/item-1 (e-Gov law ID 363AC0000000108) - art-20-4/par-1: 法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108) - art-20-4/par-1: 第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22 - art-20-4/par-1: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23 - art-20-4/par-1: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 第十九条第一項（基準期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-19/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-20261106T203801-013, 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-20261106T203801-013, 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