# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三十一条 (Article 31) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-31. 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: 第三十一条 (Article 31)（延払条件付譲渡に係る資産の譲渡等の時期の特例） — address `art-31` - 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-31 - 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. --- ### 第三十一条（延払条件付譲渡に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Transfers on Deferred Payment Terms caption: machine translation, not official art-31 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-31 **第一項** 法第十六条第二項本文の規定により同項の個人事業者が同条第一項に規定する延払条件付譲渡（以下第三十四条までにおいて「延払条件付譲渡」という。）に係る賦払金の支払の期日の属する課税期間において資産の譲渡等を行つたものとみなされる部分は、当該延払条件付譲渡に係る賦払金のうち当該課税期間中にその支払の期日が到来するものに係る部分（当該賦払金につき当該課税期間の初日の前日以前に既に支払を受けている金額がある場合には当該金額に係る部分を除くものとし、当該課税期間の末日の翌日以後に支払の期日が到来する賦払金につき当該課税期間中に支払を受けた金額がある場合には当該金額に係る部分を含む。）とする。 art-31/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-31/par-1 The portion for which an individual business operator prescribed in Article 16, paragraph (2) of the Act is deemed, pursuant to the main clause of that paragraph, to have made transfers, etc. of assets in the taxable period that includes the due date for payment of an installment pertaining to a transfer on deferred payment terms prescribed in paragraph (1) of that Article (hereinafter in this Article through Article 34 referred to as a "transfer on deferred payment terms") is the portion pertaining to those installments of that transfer on deferred payment terms whose due date for payment arrives during that taxable period (excluding, where there is an amount of such an installment that has already been received on or before the day preceding the first day of that taxable period, the portion pertaining to that amount, and including, where there is an amount received during that taxable period of an installment whose due date for payment arrives on or after the day following the last day of that taxable period, the portion pertaining to that amount). machine translation, not official --- ## Cites - art-31/par-1: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108) - art-31/par-1: 同条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 (e-Gov law ID 363AC0000000108) - art-31/par-1: 第三十四条 → 消費税法施行令 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-34 --- ## 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-20261106T203801-020, 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