# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三十三条 (Article 33)

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- 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: 第三十三条 (Article 33)（納税義務の免除を受けることとなつた場合等の処理） — address `art-33`
- 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-33
- 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.

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### 第三十三条（納税義務の免除を受けることとなつた場合等の処理） — Treatment in the Case Where Exemption from Tax Liability Has Come to Apply, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-33 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-33</sup>

**第一項**  延払条件付譲渡につき法第十六条第二項本文の規定の適用を受けている個人事業者が次に掲げる場合に該当することとなつた場合には、その該当することとなつた課税期間の初日の前日以前に行つた延払条件付譲渡で同項本文の規定の適用を受けていたもののうち、当該延払条件付譲渡に係る賦払金の額で当該課税期間の初日以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文の規定にかかわらず、当該個人事業者が当該課税期間の初日の前日において資産の譲渡等を行つたものとみなす。
<sup>art-33/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-33/par-1</sup>
Where an individual business operator who has been subject to the application of the main clause of Article 16, paragraph (2) of the Act with respect to a transfer on deferred payment terms comes to fall under any of the following cases, then, of the transfers on deferred payment terms made on or before the day preceding the first day of the taxable period in which it came to fall under that case that had been subject to the application of the main clause of that paragraph, the portion pertaining to those installment amounts of that transfer on deferred payment terms whose due date for payment arrives on or after the first day of that taxable period (excluding those already received on or before the day preceding the first day of that taxable period) is, notwithstanding the main clause of that paragraph, deemed to be a transfer, etc. of assets made by that individual business operator on the day preceding the first day of that taxable period:
<sup>machine translation, not official</sup>

  **一**  当該個人事業者（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個人事業者を除く。）が同項本文の規定の適用を受けることとなつた場合
  <sup>art-33/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-33/par-1/item-1</sup>
  a case where that individual business operator (excluding an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes to be subject to the application of the main clause of that paragraph;
  <sup>machine translation, not official</sup>

  **二**  当該個人事業者（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個人事業者に限る。）が同項本文の規定の適用を受けないこととなつた場合
  <sup>art-33/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-33/par-1/item-2</sup>
  a case where that individual business operator (limited to an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes not to be subject to the application of the main clause of that paragraph.
  <sup>machine translation, not official</sup>

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## Cites
- art-33/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-33/par-1/item-1: 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-33/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)

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行令 附則第五条第七項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7

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## 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