# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五十三条の四 (Article 53-4) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4. 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: 第五十三条の四 (Article 53-4)（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） — address `art-53-4` - 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-53-4 - 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. --- ### 第五十三条の四（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） — Scope, etc. of Residential Rental Buildings Subject to Adjustment of Consumption Tax on Purchases caption: machine translation, not official art-53-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4 **第一項** 居住用賃貸建物について第五十条の二第一項の規定の適用がある場合には、同項の規定により法第三十条第十項の規定の適用を受けた居住用賃貸部分についてのみ、法第三十五条の二の規定を適用する。 art-53-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4/par-1 Where Article 50-2, paragraph (1) applies to a residential rental building, Article 35-2 of the Act applies only to the residential rental portion that, under that paragraph, has been subject to the application of Article 30, paragraph (10) of the Act. machine translation, not official **第二項** 居住用賃貸建物について第五十条の二第二項の規定の適用がある場合には、同項の規定により法第三十条第十項の規定の適用を受けた課税期間における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、法第三十五条の二の規定を適用する。 art-53-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4/par-2 Where Article 50-2, paragraph (2) applies to a residential rental building, Article 35-2 of the Act applies only to the amount of tax on taxable purchases, etc. relating to the residential rental building for the taxable period for which, under that paragraph, Article 30, paragraph (10) of the Act has been applied. machine translation, not official **第三項** 法第三十五条の二第二項の居住用賃貸建物の譲渡には、代物弁済による資産の譲渡、第二条第一項第一号から第三号までに掲げるもの及び同条第二項の規定により資産の譲渡を行つたものとされるものを含むものとする。 art-53-4/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53-4/par-3 The transfer of a residential rental building under Article 35-2, paragraph (2) of the Act is to include a transfer of assets in lieu of performance of an obligation, the acts set out in Article 2, paragraph (1), items (i) through (iii), and those deemed to be transfers of assets under Article 2, paragraph (2). machine translation, not official --- ## Cites - art-53-4/par-1: 第五十条の二第一項 → 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-53-4/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-53-4/par-1: 法第三十五条の二 → 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) - art-53-4/par-2: 第五十条の二第二項 → 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-53-4/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) - art-53-4/par-2: 法第三十五条の二 → 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) - art-53-4/par-3: 法第三十五条の二第二項 → 消費税法 第三十五条の二第二項 (Article 35-2, paragraph (2)), art-35-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-2 (e-Gov law ID 363AC0000000108) - art-53-4/par-3: 第二条第一項第一号から第三号まで → 消費税法施行令 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-1 - art-53-4/par-3: 第二条第一項第一号から第三号まで → 消費税法施行令 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-1/item-2 - art-53-4/par-3: 第二条第一項第一号から第三号まで → 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-53-4/par-3: 同条第二項 → 消費税法施行令 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-2/par-2 ## Cited by 1 provision cites 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 --- ## 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