# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十三条の三 (Article 53-3) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-3. 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: 第五十三条の三 (Article 53-3)（納税義務の免除を受けないこととなつた場合の居住用賃貸建物の仕入れの日） — address `art-53-3` - 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-53-3 - 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. --- ### 第五十三条の三（納税義務の免除を受けないこととなつた場合の居住用賃貸建物の仕入れの日） — Day of Purchase of a Residential Rental Building in the Case of Ceasing to Be Exempted from Tax Liability caption: machine translation, not official art-53-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-3 **第一項** 居住用賃貸建物について法第十二条の四第二項の規定の適用を受ける場合には、法第三十六条第一項又は第三項に規定する場合に該当することとなつた日（当該居住用賃貸建物が調整対象自己建設高額資産（法第十二条の四第二項に規定する調整対象自己建設高額資産をいう。以下この条において同じ。）であり、かつ、同日の前日までに建設等（法第十二条の四第一項に規定する建設等をいう。以下この条において同じ。）が完了していない場合にあつては、当該調整対象自己建設高額資産の建設等が完了した日）を法第三十五条の二第一項に規定する居住用賃貸建物の仕入れ等の日として、同条の規定を適用する。 art-53-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-3/par-1 Where Article 12-4, paragraph (2) of the Act applies to a residential rental building, Article 35-2 of the Act applies with the day on which the case prescribed in Article 36, paragraph (1) or (3) of the Act came to apply (or, where that residential rental building is an adjustment-target self-constructed high-value asset (meaning the adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Act; the same applies hereinafter in this Article) and the construction, etc. (meaning the construction, etc. prescribed in Article 12-4, paragraph (1) of the Act; the same applies hereinafter in this Article) has not been completed by the day preceding that day, the day on which the construction, etc. of that adjustment-target self-constructed high-value asset was completed) treated as the day of purchase, etc. of the residential rental building prescribed in Article 35-2, paragraph (1) of the Act. machine translation, not official --- ## Cites - art-53-3/par-1: 法第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-2 (e-Gov law ID 363AC0000000108) - art-53-3/par-1: 法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108) - art-53-3/par-1: 第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/en/consumption-tax-act/art-36/par-3 (e-Gov law ID 363AC0000000108) - art-53-3/par-1: この条 → 消費税法施行令 第五十三条の三 (Article 53-3), art-53-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-3 - art-53-3/par-1: 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-53-3/par-1: 法第三十五条の二第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-1 (e-Gov law ID 363AC0000000108) - art-53-3/par-1: 同条 → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/en/consumption-tax-act/art-35-2 (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 第五十三条の三第一項（納税義務の免除を受けないこととなつた場合の居住用賃貸建物の仕入れの日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-3/par-1 --- ## 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-20261106T203801-027, 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