# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十五条の五 (Article 25-5) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5. 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: 第二十五条の五 (Article 25-5)（高額特定資産の範囲等） — address `art-25-5` - 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-25-5 - 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. --- ### 第二十五条の五（高額特定資産の範囲等） — Scope, etc. of High-value Specified Assets caption: machine translation, not official art-25-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5 **第一項** 法第十二条の四第一項に規定する政令で定めるものは、次の各号に掲げる棚卸資産及び調整対象固定資産（以下この項において「対象資産」という。）の区分に応じ当該各号に定める金額が千万円以上のものとする。 art-25-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1 The assets specified by Cabinet Order prescribed in Article 12-4, paragraph (1) of the Act are, according to the category of inventory and adjustment-target fixed assets set out in the following items (hereinafter in this paragraph referred to as "covered assets"), those for which the amount specified in the relevant item is 10 million yen or more: machine translation, not official **一** 対象資産（次号に掲げる自己建設資産に該当するものを除く。）　当該対象資産の一の取引の単位（通常一組又は一式をもつて取引の単位とされるものにあつては、一組又は一式）に係る課税仕入れに係る支払対価の額（法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額をいう。以下この条において同じ。）の百十分の百（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の百）に相当する金額、特定課税仕入れに係る支払対価の額（法第三十条第一項に規定する特定課税仕入れに係る支払対価の額をいう。次号及び第三項において同じ。）又は保税地域から引き取られる当該対象資産の課税標準である金額 art-25-5/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1/item-1 covered assets (excluding those that fall under the self-constructed assets set out in the following item): an amount equivalent to 100/110 (100/108 where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person) of the amount of consideration paid for taxable purchases per unit of one transaction of those covered assets (for those ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set) (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Act; the same applies hereinafter in this Article), the amount of consideration paid for specified taxable purchases (meaning the amount of consideration paid for specified taxable purchases prescribed in Article 30, paragraph (1) of the Act; the same applies in the following item and paragraph (3)), or the amount that is the tax base of those covered assets taken from a bonded area; machine translation, not official **二** 自己建設資産（対象資産のうち、他の者との契約に基づき、又は事業者の棚卸資産若しくは調整対象固定資産として自ら建設等（法第十二条の四第一項に規定する建設等をいう。以下第三項までにおいて同じ。）をしたものをいう。）　当該自己建設資産の建設等に要した課税仕入れに係る支払対価の額の百十分の百（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の百）に相当する金額、特定課税仕入れに係る支払対価の額及び保税地域から引き取られる課税貨物の課税標準である金額（当該自己建設資産の建設等のために要した原材料費及び経費に係るものに限り、当該建設等を行つた事業者が法第九条第一項本文の規定により消費税を納める義務が免除されることとなる課税期間又は法第三十七条第一項の規定の適用を受ける課税期間中に国内において行つた課税仕入れ及び保税地域から引き取つた課税貨物に係るものを除く。次項において「仕入れ等に係る支払対価の額」という。）の合計額 art-25-5/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1/item-2 self-constructed assets (meaning, among covered assets, those that a business operator has itself constructed, etc. (meaning construction, etc. prescribed in Article 12-4, paragraph (1) of the Act; the same applies hereinafter through paragraph (3)) under a contract with another person or as inventory or an adjustment-target fixed asset of the business operator): the total of an amount equivalent to 100/110 (100/108 where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person) of the amount of consideration paid for taxable purchases required for the construction, etc. of those self-constructed assets, the amount of consideration paid for specified taxable purchases, and the amount that is the tax base of taxable goods taken from a bonded area (limited to those relating to the cost of raw materials and expenses required for the construction, etc. of those self-constructed assets, and excluding those relating to taxable purchases made in Japan and taxable goods taken from a bonded area during a taxable period for which the business operator that carried out that construction, etc. is exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act or a taxable period to which Article 37, paragraph (1) of the Act applies; hereinafter in the following paragraph referred to as the "amount of consideration paid for purchases, etc."). machine translation, not official **第二項** 法第十二条の四第一項に規定する政令で定める費用の額は、同項に規定する自己建設高額特定資産の建設等に要した仕入れ等に係る支払対価の額の累計額とし、同項に規定する政令で定める金額は、千万円とする。 art-25-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-2 The amount of expenses specified by Cabinet Order prescribed in Article 12-4, paragraph (1) of the Act is to be the cumulative total of the amount of consideration paid for purchases, etc. required for the construction, etc. of the self-constructed high-value specified asset prescribed in that paragraph, and the amount specified by Cabinet Order prescribed in that paragraph is to be 10 million yen. machine translation, not official **第三項** 法第十二条の四第二項に規定する政令で定める費用の額は、同項に規定する調整対象自己建設高額資産の建設等に要した課税仕入れに係る支払対価の額の百十分の百（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の百）に相当する金額、特定課税仕入れに係る支払対価の額及び保税地域から引き取られる課税貨物の課税標準である金額（当該調整対象自己建設高額資産の建設等のために要した原材料費及び経費に係るものに限る。）の累計額とし、同項に規定する政令で定める金額は、千万円とする。 art-25-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-3 The amount of expenses specified by Cabinet Order prescribed in Article 12-4, paragraph (2) of the Act is to be the cumulative total of an amount equivalent to 100/110 (100/108 where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person) of the amount of consideration paid for taxable purchases required for the construction, etc. of the adjustment-target self-constructed high-value asset prescribed in that paragraph, the amount of consideration paid for specified taxable purchases, and the amount that is the tax base of taxable goods taken from a bonded area (limited to those relating to the cost of raw materials and expenses required for the construction, etc. of that adjustment-target self-constructed high-value asset), and the amount specified by Cabinet Order prescribed in that paragraph is to be 10 million yen. machine translation, not official **第四項** 法第十二条の四第三項に規定する政令で定める場合は、事業者が金地金等の仕入れ等（同項に規定する金地金等の仕入れ等をいう。以下この項及び次条第二項において同じ。）を行つた課税期間中の当該金地金等の仕入れ等に係る課税仕入れに係る支払対価の額の百十分の百に相当する金額及び保税地域から引き取つた当該金地金等の仕入れ等に係る課税貨物の課税標準である金額の合計額（当該課税期間が一年に満たない場合には、当該合計額を当該課税期間の月数（当該月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。）で除し、これに十二を乗じて計算した金額）が二百万円以上である場合とする。 art-25-5/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-4 The cases specified by Cabinet Order prescribed in Article 12-4, paragraph (3) of the Act are the cases where, as regards a purchase, etc. of gold bullion and similar items (meaning a purchase, etc. of gold bullion and similar items prescribed in that paragraph; the same applies hereinafter in this paragraph and paragraph (2) of the following Article) made by a business operator, the total of an amount equivalent to 100/110 of the amount of consideration paid for taxable purchases relating to that purchase, etc. of gold bullion and similar items during the taxable period in which that purchase, etc. was made and the amount that is the tax base of taxable goods relating to that purchase, etc. of gold bullion and similar items taken from a bonded area (where that taxable period is less than one year, the amount calculated by dividing that total by the number of months in that taxable period (that number of months is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month) and multiplying the result by twelve) is 2 million yen or more. machine translation, not official --- ## Cites - art-25-5/par-1: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108) - art-25-5/par-1: この項 → 消費税法施行令 第二十五条の五第一項 (Article 25-5, paragraph (1)), art-25-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1 - art-25-5/par-1/item-1: 次号 → 消費税法施行令 第二十五条の五第一項第二号 (Article 25-5, paragraph (1), item (ii)), art-25-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1/item-2 - art-25-5/par-1/item-1: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108) - art-25-5/par-1/item-1: この条 → 消費税法施行令 第二十五条の五 (Article 25-5), art-25-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5 - art-25-5/par-1/item-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108) - art-25-5/par-1/item-1: 第三項 → 消費税法施行令 第二十五条の五第三項 (Article 25-5, paragraph (3)), art-25-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-3 - art-25-5/par-1/item-2: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108) - art-25-5/par-1/item-2: 第三項 → 消費税法施行令 第二十五条の五第三項 (Article 25-5, paragraph (3)), art-25-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-3 - art-25-5/par-1/item-2: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - art-25-5/par-1/item-2: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - art-25-5/par-1/item-2: 次項 → 消費税法施行令 第二十五条の五第二項 (Article 25-5, paragraph (2)), art-25-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-2 - art-25-5/par-2: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108) - art-25-5/par-3: 法第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-2 (e-Gov law ID 363AC0000000108) - art-25-5/par-4: 法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108) - art-25-5/par-4: この項 → 消費税法施行令 第二十五条の五第四項 (Article 25-5, paragraph (4)), art-25-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-4 - art-25-5/par-4: 次条第二項 → 消費税法施行令 第二十五条の六第二項 (Article 25-6, paragraph (2)), art-25-6/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-6/par-2 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第二十五条の五第一項（高額特定資産の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1 - 消費税法施行令 第二十五条の五第一項第一号（高額特定資産の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1/item-1 - 消費税法施行令 第二十五条の五第一項第二号（高額特定資産の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1/item-2 - 消費税法施行令 第二十五条の五第四項（高額特定資産の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-4 - 消費税法施行令 第二十七条第七項（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-27/par-7 - 消費税法施行令 第二十八条第十一項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-28/par-11 - 消費税法施行令 附則第二条第一項（調整対象固定資産等の範囲に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-2/par-1 - 消費税法施行令 附則第二条第二項（調整対象固定資産等の範囲に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-2/par-2 - 消費税法施行令 附則第五条第一項（高額特定資産の仕入れ等に要した費用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-1 - 消費税法施行令 附則第五条第二項（高額特定資産の仕入れ等に要した費用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-2 - 消費税法施行令 附則第二十一条の二第一項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2/par-1 - 消費税法施行令 附則第二十一条の三第一項（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-3/par-1 - 消費税法施行規則 第二十六条第一項第三号ヘ（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出書の記載事項） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3/sub-6 (e-Gov law ID 363M50000040053) --- ## 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-20261106T203801-017, 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