# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四十五条 (Article 45)

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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: 第四十五条 (Article 45)（課税資産の譲渡等及び特定課税仕入れに係る消費税の課税標準の額） — address `art-45`
- 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-45
- 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.
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Only the Japanese as published by the government has legal effect; the text
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says which kind: the Ministry of Justice's translation, or this
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They are never merged and never substituted for one another.

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### 第四十五条（課税資産の譲渡等及び特定課税仕入れに係る消費税の課税標準の額） — Amount of the Tax Base for Consumption Tax on Taxable Transfers, etc. of Assets and Specified Taxable Purchases
<sup>caption: machine translation, not official</sup>
<sup>art-45 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45</sup>

**第一項**  法第二十八条第一項及び第二項に規定する金銭以外の物又は権利その他経済的な利益の額は、当該物若しくは権利を取得し、又は当該利益を享受する時における価額とする。
<sup>art-45/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-1</sup>
The amount of anything other than money, rights, or other economic benefits prescribed in Article 28, paragraphs (1) and (2) of the Act is the value at the time when that thing or those rights are acquired or that benefit is enjoyed.
<sup>machine translation, not official</sup>

**第二項**  次の各号に掲げる行為に該当するものの対価の額は、当該各号に定める金額とする。
<sup>art-45/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-2</sup>
The amount of consideration for anything that falls under an act listed in the following items is the amount specified in the respective item:
<sup>machine translation, not official</sup>

  **一**  代物弁済による資産の譲渡　当該代物弁済により消滅する債務の額（当該代物弁済により譲渡される資産の価額が当該債務の額を超える額に相当する金額につき支払を受ける場合は、当該支払を受ける金額を加算した金額）に相当する金額
  <sup>art-45/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-2/item-1</sup>
  a transfer of assets by payment in kind: an amount equivalent to the amount of the obligation extinguished by that payment in kind (where payment is received for an amount equivalent to the excess of the value of the assets transferred by that payment in kind over the amount of that obligation, the amount obtained by adding the amount of payment so received);
  <sup>machine translation, not official</sup>

  **二**  負担付き贈与による資産の譲渡　当該負担付き贈与に係る負担の価額に相当する金額
  <sup>art-45/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-2/item-2</sup>
  a transfer of assets by gift with burden: an amount equivalent to the value of the burden pertaining to that gift with burden;
  <sup>machine translation, not official</sup>

  **三**  金銭以外の資産の出資　当該出資により取得する株式（出資を含む。）の取得の時における価額に相当する金額
  <sup>art-45/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-2/item-3</sup>
  a capital contribution of assets other than money: an amount equivalent to the value, at the time of acquisition, of the shares (including capital contributions) acquired through that contribution;
  <sup>machine translation, not official</sup>

  **四**  資産の交換　当該交換により取得する資産の取得の時における価額（当該交換により譲渡する資産の価額と当該交換により取得する資産の価額との差額を補うための金銭を取得する場合は当該取得する金銭の額を加算した金額とし、当該差額を補うための金銭を支払う場合は当該支払う金銭の額を控除した金額とする。）に相当する金額
  <sup>art-45/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-2/item-4</sup>
  an exchange of assets: an amount equivalent to the value, at the time of acquisition, of the assets acquired through that exchange (where money is acquired to make up the difference between the value of the assets transferred through that exchange and the value of the assets acquired through that exchange, the amount obtained by adding the amount of the money so acquired, and where money is paid to make up that difference, the amount obtained by deducting the amount of the money so paid);
  <sup>machine translation, not official</sup>

  **五**  第二条第一項第三号に掲げる資産の移転又は出資があつたものとみなされるもの　当該資産の移転の時又は同号に規定する受益者がその信託財産に属する資産を有するものとみなされる信託が同号の法人課税信託に該当することとなつた時における当該資産の価額に相当する金額
  <sup>art-45/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-2/item-5</sup>
  anything deemed to be a transfer of assets or a contribution listed in Article 2, paragraph (1), item (iii): an amount equivalent to the value of the assets at the time of that transfer of assets or at the time when the trust under which the beneficiary prescribed in that item is deemed to hold the assets belonging to its trust property has come to fall under a trust subject to corporate taxation as referred to in that item.
  <sup>machine translation, not official</sup>

**第三項**  事業者が次に掲げる資産の区分のうち異なる二以上の区分の資産を同一の者に対して同時に譲渡した場合において、これらの資産の譲渡の対価の額が次に掲げる資産ごとに合理的に区分されていないときは、第一号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とし、第二号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とする。この場合において、第一号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等（その資産の譲渡につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額をいう。以下この項において同じ。）が含まれる場合には、当該対価の額に百十分の百を乗じて算出した金額）とし、第二号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等が含まれる場合には、当該対価の額に百八分の百を乗じて算出した金額）とする。
<sup>art-45/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3</sup>
Where a business operator simultaneously transfers to the same person assets belonging to two or more different categories among the categories of assets listed in the following items, and the amount of consideration for the transfer of those assets has not been reasonably divided among the assets listed in the following items, the amount of consideration for the transfer of the assets listed in item (i) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item bears to the total value of those assets at the time of their transfer, and the amount of consideration for the transfer of the assets listed in item (ii) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item bears to the total value of those assets at the time of their transfer. In this case, the tax base for consumption tax pertaining to the transfer of the assets listed in item (i) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. (meaning the amount of consumption tax to be imposed on the transfer of those assets and the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as its tax base; the same applies hereinafter in this paragraph) is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/110), and the tax base for consumption tax pertaining to the transfer of the assets listed in item (ii) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/108):
<sup>machine translation, not official</sup>

  **一**  課税資産の譲渡等（特定資産の譲渡等及び軽減対象課税資産の譲渡等に該当するものを除く。）に係る資産
  <sup>art-45/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3/item-1</sup>
  assets pertaining to a taxable transfer, etc. of assets (excluding one that falls under a specified transfer, etc. of assets or a taxable transfer, etc. of assets subject to the reduced rate);
  <sup>machine translation, not official</sup>

  **二**  軽減対象課税資産の譲渡等に係る資産
  <sup>art-45/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3/item-2</sup>
  assets pertaining to a taxable transfer, etc. of assets subject to the reduced rate;
  <sup>machine translation, not official</sup>

  **三**  課税資産の譲渡等以外の資産の譲渡等に係る資産
  <sup>art-45/par-3/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3/item-3</sup>
  assets pertaining to a transfer, etc. of assets other than a taxable transfer, etc. of assets.
  <sup>machine translation, not official</sup>

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## Cites
- art-45/par-1: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-45/par-1: 第二項 → 消費税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/en/consumption-tax-act/art-28/par-2 (e-Gov law ID 363AC0000000108)
- art-45/par-2/item-5: 第二条第一項第三号 → 消費税法施行令 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-3
- art-45/par-3: 第一号 → 消費税法施行令 第四十五条第三項第一号 (Article 45, paragraph (3), item (i)), art-45/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3/item-1
- art-45/par-3: 第二号 → 消費税法施行令 第四十五条第三項第二号 (Article 45, paragraph (3), item (ii)), art-45/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3/item-2
- art-45/par-3: この項 → 消費税法施行令 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第四十五条第三項（課税資産の譲渡等及び特定課税仕入れに係る消費税の課税標準の額） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3
- 消費税法施行令 附則第六条第一項（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1
- 消費税法施行令 附則第六条第一項（旧税率が適用された課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-1
- 消費税法施行令 附則第六条第二項（旧税率が適用された課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-2

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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-20261106T203801-022, 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