# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十五条 (Article 25) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25. 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: 第二十五条 (Article 25)（専ら非課税資産の譲渡等を行うことを目的として設立された法人の範囲等） — address `art-25` - 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-25 - 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. --- ### 第二十五条（専ら非課税資産の譲渡等を行うことを目的として設立された法人の範囲等） — Scope, etc. of Corporations Established Exclusively for the Purpose of Conducting Non-taxable Transfers, etc. of Assets caption: machine translation, not official art-25 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25 **第一項** 法第十二条の二第一項及び第十二条の三第一項に規定する政令で定める法人は、社会福祉法第二十二条（定義）に規定する社会福祉法人とする。 art-25/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25/par-1 The corporations specified by Cabinet Order prescribed in Article 12-2, paragraph (1) and Article 12-3, paragraph (1) of the Act are social welfare corporations prescribed in Article 22 (Definitions) of the Social Welfare Act. machine translation, not official **第二項** 法第十二条の二第二項（法第十二条の三第三項において準用する場合を含む。以下この項において同じ。）に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合又は特例申告に関する決定に係る課税貨物の保税地域からの引取りである場合における法第十二条の二第二項の規定の適用については、同項中「行つた場合」とあるのは、「行つた場合（当該調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。以下この項において同じ。）の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とする。）」とする。 art-25/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25/par-2 In the application of Article 12-2, paragraph (2) of the Act in the case where the purchase, etc. of an adjustment-target fixed asset prescribed in Article 12-2, paragraph (2) of the Act (including the case where it is applied mutatis mutandis pursuant to Article 12-3, paragraph (3) of the Act; the same applies hereinafter in this paragraph) is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "In the case where" in Article 12-2, paragraph (2) of the Act is deemed to be replaced with "In the case where (where that purchase, etc. of an adjustment-target fixed asset is the taking from a bonded area of taxable goods (excluding goods for which consumption tax is exempted under the provisions of another Act or a treaty; the same applies hereinafter in this paragraph) in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking from a bonded area of taxable goods in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received)". machine translation, not official --- ## Cites - art-25/par-1: 法第十二条の二第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-1 (e-Gov law ID 363AC0000000108) - art-25/par-1: 第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108) - art-25/par-1: 社会福祉法第二十二条 → e-Gov law 326AC0000000045, 第二十二条 (Article 22), art-22 — not held in this collection - art-25/par-2: 法第十二条の二第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-2 (e-Gov law ID 363AC0000000108) - art-25/par-2: 法第十二条の三第三項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-3 (e-Gov law ID 363AC0000000108) - art-25/par-2: この項 → 消費税法施行令 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25/par-2 - art-25/par-2: 第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-25/par-2: 第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-25/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066) ## Cited by 4 provisions cite 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 - 消費税法施行令 第二十条の三第一項（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-20-3/par-1 - 消費税法施行令 第二十五条第二項（専ら非課税資産の譲渡等を行うことを目的として設立された法人の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25/par-2 - 消費税法施行令 附則第三条第二項（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4222-54/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-20261106T203801-015, 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