# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十三条 (Article 53)

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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: 第五十三条 (Article 53)（課税売上割合が著しく変動した場合等） — address `art-53`
- 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-53
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- 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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### 第五十三条（課税売上割合が著しく変動した場合等） — Case of Significant Fluctuation in the Taxable Sales Ratio, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-53 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53</sup>

**第一項**  法第三十三条第一項に規定する著しく増加した場合として政令で定める場合は、仕入れ等の課税期間（同項に規定する仕入れ等の課税期間をいう。以下この条において同じ。）における課税売上割合（同項に規定する課税売上割合をいう。以下この項及び次項において同じ。）のうちに通算課税売上割合（法第三十三条第一項に規定する通算課税売上割合をいう。以下この項及び次項において同じ。）から仕入れ等の課税期間における課税売上割合を控除した割合の占める割合が百分の五十以上であり、かつ、当該通算課税売上割合から当該課税売上割合を控除した割合が百分の五以上である場合とする。
<sup>art-53/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-1</sup>
The case specified by Cabinet Order as a case of significant increase prescribed in Article 33, paragraph (1) of the Act is a case where, of the taxable sales ratio (meaning the taxable sales ratio prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) for the taxable period of purchase, etc. (meaning the taxable period of purchase, etc. prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this Article), the proportion accounted for by the ratio obtained by deducting the taxable sales ratio for the taxable period of purchase, etc. from the aggregate taxable sales ratio (meaning the aggregate taxable sales ratio prescribed in Article 33, paragraph (1) of the Act; the same applies hereinafter in this paragraph and the following paragraph) is 50/100 or more, and the ratio obtained by deducting that taxable sales ratio from that aggregate taxable sales ratio is 5/100 or more.
<sup>machine translation, not official</sup>

**第二項**  法第三十三条第一項に規定する著しく減少した場合として政令で定める場合は、仕入れ等の課税期間における課税売上割合のうちに仕入れ等の課税期間における課税売上割合から通算課税売上割合を控除した割合の占める割合が百分の五十以上であり、かつ、当該課税売上割合から当該通算課税売上割合を控除した割合が百分の五以上である場合とする。
<sup>art-53/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-2</sup>
The case specified by Cabinet Order as a case of significant decrease prescribed in Article 33, paragraph (1) of the Act is a case where, of the taxable sales ratio for the taxable period of purchase, etc., the proportion accounted for by the ratio obtained by deducting the aggregate taxable sales ratio from the taxable sales ratio for the taxable period of purchase, etc. is 50/100 or more, and the ratio obtained by deducting that aggregate taxable sales ratio from that taxable sales ratio is 5/100 or more.
<sup>machine translation, not official</sup>

**第三項**  法第三十三条第二項に規定する政令で定めるところにより通算した課税売上割合は、第一号に掲げる金額のうちに第二号に掲げる金額の占める割合とする。
<sup>art-53/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3</sup>
The taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is the proportion that the amount set out in item (ii) accounts for in the amount set out in item (i):
<sup>machine translation, not official</sup>

  **一**  当該事業者が仕入れ等の課税期間から第三年度の課税期間（法第三十三条第一項に規定する第三年度の課税期間をいう。第六項において同じ。）までの各課税期間（以下この条において「通算課税期間」という。）中に国内において行つた資産の譲渡等の対価の額（法第二十八条第一項に規定する対価の額をいう。以下この章において同じ。）の合計額から、通算課税期間中に国内において行つた第四十八条第一項第一号に規定する資産の譲渡等に係る対価の返還等の金額の合計額を控除した残額
  <sup>art-53/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-1</sup>
  the remainder obtained by deducting, from the total amount of consideration for transfers, etc. of assets (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act; the same applies hereinafter in this Chapter) made by that business operator in Japan during each taxable period from the taxable period of purchase, etc. through the third-year taxable period (meaning the third-year taxable period prescribed in Article 33, paragraph (1) of the Act; the same applies in paragraph (6)) (hereinafter in this Article referred to as the "aggregate taxable period"), the total amount of refunds, etc. of consideration pertaining to transfers, etc. of assets prescribed in Article 48, paragraph (1), item (i) made in Japan during the aggregate taxable period;
  <sup>machine translation, not official</sup>

  **二**  当該事業者が通算課税期間中に国内において行つた課税資産の譲渡等の対価の額の合計額から、イに掲げる金額からロに掲げる金額を控除した金額の合計額を控除した残額
  <sup>art-53/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-2</sup>
  the remainder obtained by deducting, from the total amount of consideration for taxable transfers, etc. of assets made by that business operator in Japan during the aggregate taxable period, the total of the amounts obtained by deducting the amount set out in (b) from the amount set out in (a):
  <sup>machine translation, not official</sup>

    **イ**  通算課税期間中に国内において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額（当該通算課税期間中に行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
    <sup>art-53/par-3/item-2/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-2/sub-1</sup>
    the amount of refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in Japan during the aggregate taxable period (including the amount of refund, etc. of consideration for export transactions, etc. prescribed in Article 19 made during that aggregate taxable period);
    <sup>machine translation, not official</sup>

    **ロ**  通算課税期間中に国内において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
    <sup>art-53/par-3/item-2/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-2/sub-2</sup>
    the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in Japan during the aggregate taxable period by 100/78.
    <sup>machine translation, not official</sup>

**第四項**  第四十八条第二項から第六項まで及び第五十一条第二項から第四項までの規定は、前項に規定する通算した課税売上割合を計算する場合について準用する。この場合において、第四十八条第二項中「前項第一号」とあるのは「第五十三条第三項第一号」と、同条第三項中「第一項第一号」とあるのは「第五十三条第三項第一号」と、同条第四項中「第一項の規定」とあるのは「第五十三条第三項の規定」と、同条第五項中「第一項第一号に規定する」とあるのは「第五十三条第三項第一号に規定する」と、同条第六項中「第一項第一号」とあるのは「第五十三条第三項第一号」と、第五十一条第二項中「第四十八条第一項第二号」とあるのは「第五十三条第三項第二号」と、同条第三項中「第四十八条第一項第一号」とあるのは「第五十三条第三項第一号」と読み替えるものとする。
<sup>art-53/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-4</sup>
The provisions of Article 48, paragraphs (2) through (6) and Article 51, paragraphs (2) through (4) apply mutatis mutandis to the calculation of the aggregate taxable sales ratio prescribed in the preceding paragraph. In this case, the phrase "item (i) of the preceding paragraph" in Article 48, paragraph (2) is deemed to be replaced with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1), item (i)" in Article 48, paragraph (3) with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1)" in Article 48, paragraph (4) with "Article 53, paragraph (3)"; the phrase "paragraph (1), item (i) of this Article" in Article 48, paragraph (5) with "Article 53, paragraph (3), item (i)"; the phrase "paragraph (1), item (i)" in Article 48, paragraph (6) with "Article 53, paragraph (3), item (i)"; the phrase "Article 48, paragraph (1), item (ii)" in Article 51, paragraph (2) with "Article 53, paragraph (3), item (ii)"; and the phrase "Article 48, paragraph (1), item (i)" in Article 51, paragraph (3) with "Article 53, paragraph (3), item (i)".
<sup>machine translation, not official</sup>

**第五項**  仕入れ等の課税期間において法第三十条第三項本文の規定の適用を受けた場合における法第三十三条第二項に規定する政令で定めるところにより通算した課税売上割合は、第三項の規定にかかわらず、法第三十条第三項第二号の承認を受けた割合の算出方法に基づき、第三項の規定の例により算出した割合とする。
<sup>art-53/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-5</sup>
Where Article 30, paragraph (3), main clause of the Act has been applied in the taxable period of purchase, etc., the taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is, notwithstanding paragraph (3), the ratio calculated in the manner provided in paragraph (3), based on the method of calculating the ratio approved under Article 30, paragraph (3), item (ii) of the Act.
<sup>machine translation, not official</sup>

**第六項**  法第三十三条第一項に規定する事業者が、仕入れ等の課税期間の翌課税期間から第三年度の課税期間までの各課税期間のうちいずれかの課税期間において、法第三十条第三項本文の規定の適用を受けることとなつた場合又は同項本文の規定の適用を受けないこととなつた場合には、法第三十三条第二項に規定する政令で定めるところにより通算した課税売上割合は、第三項又は前項の規定にかかわらず、通算課税期間に含まれる課税期間におけるそれぞれの法第三十条第二項に規定する課税売上割合及び同条第三項に規定する承認に係る割合を合計した割合を当該通算課税期間に含まれる課税期間の数で除して計算した割合とする。
<sup>art-53/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-6</sup>
Where a business operator prescribed in Article 33, paragraph (1) of the Act comes to be subject to the application of Article 30, paragraph (3), main clause of the Act, or comes to be no longer subject to the application of the main clause of that paragraph, in any of the taxable periods from the taxable period following the taxable period of purchase, etc. through the third-year taxable period, the taxable sales ratio aggregated as provided by Cabinet Order, as prescribed in Article 33, paragraph (2) of the Act, is, notwithstanding paragraph (3) or the preceding paragraph, the ratio calculated by dividing the ratio obtained by totaling the respective taxable sales ratios prescribed in Article 30, paragraph (2) of the Act and the ratios relating to the approval prescribed in paragraph (3) of that Article for the taxable periods included in the aggregate taxable period by the number of taxable periods included in the aggregate taxable period.
<sup>machine translation, not official</sup>

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## Cites
- art-53/par-1: 法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-1: この条 → 消費税法施行令 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53
- art-53/par-1: この項 → 消費税法施行令 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-1
- art-53/par-1: 次項 → 消費税法施行令 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-2
- art-53/par-2: 法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-3: 法第三十三条第二項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/en/consumption-tax-act/art-33/par-2 (e-Gov law ID 363AC0000000108)
- art-53/par-3: 第一号 → 消費税法施行令 第五十三条第三項第一号 (Article 53, paragraph (3), item (i)), art-53/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-1
- art-53/par-3: 第二号 → 消費税法施行令 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-2
- art-53/par-3/item-1: 法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-3/item-1: 第六項 → 消費税法施行令 第五十三条第六項 (Article 53, paragraph (6)), art-53/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-6
- art-53/par-3/item-1: この条 → 消費税法施行令 第五十三条 (Article 53), art-53 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53
- art-53/par-3/item-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-53/par-3/item-1: 第四十八条第一項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-1
- art-53/par-3/item-2/sub-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-3/item-2/sub-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-19
- art-53/par-3/item-2/sub-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第二項 (Article 48, paragraph (2)), art-48/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-2
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第三項 (Article 48, paragraph (3)), art-48/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-3
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-4
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第五項 (Article 48, paragraph (5)), art-48/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-5
- art-53/par-4: 第四十八条第二項から第六項まで → 消費税法施行令 第四十八条第六項 (Article 48, paragraph (6)), art-48/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-6
- art-53/par-4: 第五十一条第二項から第四項まで → 消費税法施行令 第五十一条第二項 (Article 51, paragraph (2)), art-51/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-2
- art-53/par-4: 第五十一条第二項から第四項まで → 消費税法施行令 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-3
- art-53/par-4: 第五十一条第二項から第四項まで → 消費税法施行令 第五十一条第四項 (Article 51, paragraph (4)), art-51/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-51/par-4
- art-53/par-4: 前項 → 消費税法施行令 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3
- art-53/par-4: 前項第一号 → 消費税法施行令 第四十八条第一項第一号 (Article 48, paragraph (1), item (i)), art-48/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-1
- art-53/par-4: 第五十三条第三項第一号 → 消費税法施行令 第五十三条第三項第一号 (Article 53, paragraph (3), item (i)), art-53/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-1
- art-53/par-4: 第一項 → 消費税法施行令 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1
- art-53/par-4: 第四十八条第一項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-2
- art-53/par-4: 第五十三条第三項第二号 → 消費税法施行令 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-2
- art-53/par-5: 法第三十条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108)
- art-53/par-5: 法第三十三条第二項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/en/consumption-tax-act/art-33/par-2 (e-Gov law ID 363AC0000000108)
- art-53/par-5: 第三項 → 消費税法施行令 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3
- art-53/par-5: 法第三十条第三項第二号 → 消費税法 第三十条第三項第二号 (Article 30, paragraph (3), item (ii)), art-30/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3/item-2 (e-Gov law ID 363AC0000000108)
- art-53/par-6: 法第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/en/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-53/par-6: 法第三十条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108)
- art-53/par-6: 法第三十三条第二項 → 消費税法 第三十三条第二項 (Article 33, paragraph (2)), art-33/par-2 — https://japanlaw.org/en/consumption-tax-act/art-33/par-2 (e-Gov law ID 363AC0000000108)
- art-53/par-6: 第三項 → 消費税法施行令 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3
- art-53/par-6: 前項 → 消費税法施行令 第五十三条第五項 (Article 53, paragraph (5)), art-53/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-5
- art-53/par-6: 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)

## Cited by

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

- 消費税法施行令 第四十八条第一項第一号（課税売上割合の計算方法） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-1
- 消費税法施行令 第五十三条第一項（課税売上割合が著しく変動した場合等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-1
- 消費税法施行令 第五十三条第三項（課税売上割合が著しく変動した場合等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3
- 消費税法施行令 第五十三条第三項第一号（課税売上割合が著しく変動した場合等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-1
- 消費税法施行令 第五十三条第四項（課税売上割合が著しく変動した場合等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-4
- 消費税法施行令 第五十三条第五項（課税売上割合が著しく変動した場合等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-5
- 消費税法施行令 第五十三条第六項（課税売上割合が著しく変動した場合等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-6
- 消費税法施行令 附則第八条第一項（課税売上割合等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-8/par-1
- 消費税法施行令 附則第十条第一項（適用日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-10/par-1
- 消費税法施行令 附則第十条第一項（課税売上割合等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-10/par-1
- 消費税法施行令 附則第十一条第一項（施行日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-11/par-1
- 消費税法施行令 附則第三条第一項（課税売上割合の計算方法に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-3/par-1
- 消費税法施行令 附則第十条第一項（課税売上割合等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-10/par-1
- 消費税法施行令 附則第十一条第一項（施行日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-11/par-1

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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-20261106T203801-026, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-026, 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