# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十条の二 (Article 50-2) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50-2. 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: 第五十条の二 (Article 50-2)（仕入れに係る消費税額の控除の対象外となる居住用賃貸建物の範囲） — address `art-50-2` - 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-50-2 - 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. --- ### 第五十条の二（仕入れに係る消費税額の控除の対象外となる居住用賃貸建物の範囲） — Scope of Residential Rental Buildings Not Subject to Deduction of Consumption Tax on Purchases caption: machine translation, not official art-50-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50-2 **第一項** 法別表第二第十三号に掲げる住宅の貸付けの用に供しないことが明らかな部分がある居住用賃貸建物（法第三十条第十項に規定する居住用賃貸建物をいう。以下第五十三条の四までにおいて同じ。）について同項の規定の適用を受けることとなる事業者が、当該居住用賃貸建物をその構造及び設備の状況その他の状況により当該部分とそれ以外の部分（以下この項及び同条第一項において「居住用賃貸部分」という。）とに合理的に区分しているときは、当該居住用賃貸部分に係る課税仕入れ等の税額（法第三十条第二項に規定する課税仕入れ等の税額をいう。次項及び第五十三条の四第二項において同じ。）についてのみ、法第三十条第十項の規定を適用する。 art-50-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50-2/par-1 Where a business operator that comes to be subject to the application of Article 30, paragraph (10) of the Act with respect to a residential rental building (meaning a residential rental building prescribed in that paragraph; the same applies hereinafter through Article 53-4) that has a portion clearly not to be used for the lending of housing listed in Appended Table 2, item (xiii) of the Act has reasonably divided that residential rental building, according to its structure, equipment and other conditions, into that portion and the other portion (hereinafter in this paragraph and Article 53-4, paragraph (1) referred to as the "residential rental portion"), Article 30, paragraph (10) of the Act applies only to the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies in the following paragraph and Article 53-4, paragraph (2)) pertaining to that residential rental portion. machine translation, not official **第二項** 居住用賃貸建物が法第十二条の四第一項に規定する自己建設高額特定資産として同項の規定の適用を受ける場合には、同項第二号に定める日の属する課税期間以後の課税期間における当該居住用賃貸建物に係る課税仕入れ等の税額についてのみ、法第三十条第十項の規定を適用する。 art-50-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50-2/par-2 Where a residential rental building is subject to the application of Article 12-4, paragraph (1) of the Act as a self-constructed high-value specified asset prescribed in that paragraph, Article 30, paragraph (10) of the Act applies only to the amount of tax on taxable purchases, etc. pertaining to that residential rental building for the taxable periods on or after the taxable period that includes the day specified in item (ii) of Article 12-4, paragraph (1) of the Act. machine translation, not official --- ## Cites - art-50-2/par-1: 法別表第二第十三号 → 消費税法 別表第二第十三号 (Appended Table 2, item (xiii)), appdx-2/item-13 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-13 (e-Gov law ID 363AC0000000108) - art-50-2/par-1: 法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/en/consumption-tax-act/art-30/par-10 (e-Gov law ID 363AC0000000108) - art-50-2/par-1: 第五十三条の四 → 消費税法施行令 第五十三条の四 (Article 53-4), art-53-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4 - art-50-2/par-1: この項 → 消費税法施行令 第五十条の二第一項 (Article 50-2, paragraph (1)), art-50-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50-2/par-1 - art-50-2/par-1: 同条第一項 → 消費税法施行令 第五十三条の四第一項 (Article 53-4, paragraph (1)), art-53-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4/par-1 - art-50-2/par-1: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108) - art-50-2/par-1: 次項 → 消費税法施行令 第五十条の二第二項 (Article 50-2, paragraph (2)), art-50-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50-2/par-2 - art-50-2/par-1: 第五十三条の四第二項 → 消費税法施行令 第五十三条の四第二項 (Article 53-4, paragraph (2)), art-53-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4/par-2 - art-50-2/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-50-2/par-2: 同項第二号 → 消費税法 第十二条の四第一項第二号 (Article 12-4, paragraph (1), item (ii)), art-12-4/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-50-2/par-2: 法第三十条第十項 → 消費税法 第三十条第十項 (Article 30, paragraph (10)), art-30/par-10 — https://japanlaw.org/en/consumption-tax-act/art-30/par-10 (e-Gov law ID 363AC0000000108) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第五十条の二第一項（仕入れに係る消費税額の控除の対象外となる居住用賃貸建物の範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-50-2/par-1 - 消費税法施行令 第五十三条の四第一項（仕入れに係る消費税額の調整の対象となる居住用賃貸建物の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4/par-1 - 消費税法施行令 第五十三条の四第二項（仕入れに係る消費税額の調整の対象となる居住用賃貸建物の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4/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-20261106T203801-025, 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