# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六条 (Article 6)

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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: 第六条 (Article 6)（資産の譲渡等が国内において行われたかどうかの判定） — address `art-6`
- 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-6
- 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.

---

### 第六条（資産の譲渡等が国内において行われたかどうかの判定） — Determination of Whether Transfers, etc. of Assets Are Made in Japan
<sup>caption: machine translation, not official</sup>
<sup>art-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6</sup>

**第一項**  法第四条第三項第一号に規定する政令で定める資産は、次の各号に掲げる資産とし、同項第一号に規定する政令で定める場所は、当該資産の区分に応じ当該資産の譲渡又は貸付けが行われる時における当該各号に定める場所とする。
<sup>art-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1</sup>
The assets specified by Cabinet Order prescribed in Article 4, paragraph (3), item (i) of the Act are the assets set out in the following items, and the places specified by Cabinet Order prescribed in item (i) of that paragraph are, according to the category of the asset, the places specified in the relevant item at the time when the transfer or lease of that asset is made:
<sup>machine translation, not official</sup>

  **一**  船舶（登録（外国の登録を含む。以下この号において同じ。）を受けたものに限る。）　船舶の登録をした機関の所在地（同一の船舶について二以上の国において登録をしている場合には、いずれかの機関の所在地）（居住者が行う日本船舶（国内において登録を受けた船舶をいう。以下この号において同じ。）以外の船舶の貸付け及び非居住者が行う日本船舶の譲渡又は貸付けにあつては、当該譲渡又は貸付けを行う者の住所又は本店若しくは主たる事務所の所在地（以下この項において「住所地」という。））
  <sup>art-6/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-1</sup>
  ships (limited to those that have been registered (including registration in a foreign country; the same applies hereinafter in this item)): the location of the institution that registered the ship (where the same ship is registered in two or more countries, the location of any one of those institutions) (for the lease of a ship other than a Japanese ship (meaning a ship registered in Japan; the same applies hereinafter in this item) conducted by a resident, and for the transfer or lease of a Japanese ship conducted by a non-resident, the location of the address, head office or principal office of the person who conducts that transfer or lease (hereinafter in this paragraph referred to as the "place of address"));
  <sup>machine translation, not official</sup>

  **二**  前号に掲げる船舶以外の船舶　その譲渡又は貸付けを行う者の当該譲渡又は貸付けに係る事務所、事業所その他これらに準ずるもの（以下この条において「事務所等」という。）の所在地
  <sup>art-6/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-2</sup>
  ships other than those set out in the preceding item: the location of the office, place of business, or other equivalent place of the person who conducts the transfer or lease that relates to that transfer or lease (hereinafter in this Article referred to as an "office or similar place");
  <sup>machine translation, not official</sup>

  **三**  航空機　航空機の登録をした機関の所在地（登録を受けていない航空機にあつては、当該譲渡又は貸付けを行う者の譲渡又は貸付けに係る事務所等の所在地）
  <sup>art-6/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-3</sup>
  aircraft: the location of the institution that registered the aircraft (for an aircraft that has not been registered, the location of the office or similar place of the person who conducts the transfer or lease that relates to that transfer or lease);
  <sup>machine translation, not official</sup>

  **四**  鉱業権若しくは租鉱権、採石権その他土石を採掘し、若しくは採取する権利（二酸化炭素の貯留事業に関する法律第二条第八項（定義）に規定する試掘権（以下この号において「試掘権」という。）を除く。以下この号において「採石権等」という。）、貯留権、試掘権、漁業権若しくは入漁権又は樹木採取権　鉱業権に係る鉱区若しくは租鉱権に係る租鉱区、採石権等に係る採石場、貯留権に係る貯留区域、試掘権に係る試掘区域、漁業権若しくは入漁権に係る漁場又は樹木採取権に係る樹木採取区の所在地
  <sup>art-6/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-4</sup>
  mining rights or mining lease rights, quarrying rights or other rights to excavate or collect earth and stone (excluding test drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (hereinafter in this item referred to as "test drilling rights"); hereinafter in this item referred to as "quarrying rights, etc."), storage rights, test drilling rights, fishing rights or fishing access rights, or tree harvesting rights: the location of the mining area pertaining to mining rights or the mining lease area pertaining to mining lease rights, the quarry pertaining to quarrying rights, etc., the storage area pertaining to storage rights, the test drilling area pertaining to test drilling rights, the fishing ground pertaining to fishing rights or fishing access rights, or the tree harvesting area pertaining to tree harvesting rights;
  <sup>machine translation, not official</sup>

  **五**  特許権、実用新案権、意匠権、商標権、回路配置利用権又は育成者権（これらの権利を利用する権利を含む。）　これらの権利の登録をした機関の所在地（同一の権利について二以上の国において登録をしている場合には、これらの権利の譲渡又は貸付けを行う者の住所地）
  <sup>art-6/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-5</sup>
  patent rights, utility model rights, design rights, trademark rights, circuit layout utilization rights, or breeder's rights (including rights to utilize these rights): the location of the institution that registered these rights (where the same right is registered in two or more countries, the place of address of the person who conducts the transfer or lease of these rights);
  <sup>machine translation, not official</sup>

  **六**  公共施設等運営権又は漁港水面施設運営権　公共施設等運営権に係る民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第二条第一項（定義）に規定する公共施設等又は漁港水面施設運営権に係る漁港の所在地
  <sup>art-6/par-1/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-6</sup>
  public facilities, etc. operation rights or fishing port water surface facilities operation rights: the location of the public facilities, etc. prescribed in Article 2, paragraph (1) (Definitions) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999) pertaining to the public facilities, etc. operation rights, or of the fishing port pertaining to the fishing port water surface facilities operation rights;
  <sup>machine translation, not official</sup>

  **七**  著作権（出版権及び著作隣接権その他これに準ずる権利を含む。）又は特別の技術による生産方式及びこれに準ずるもの（以下この号において「著作権等」という。）　著作権等の譲渡又は貸付けを行う者の住所地
  <sup>art-6/par-1/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-7</sup>
  copyrights (including rights of publication, neighboring rights, and other rights equivalent thereto) or production methods based on special technology and anything equivalent thereto (hereinafter in this item referred to as "copyright, etc."): the place of address of the person who conducts the transfer or lease of the copyright, etc.;
  <sup>machine translation, not official</sup>

  **八**  営業権　営業権に係る事業を行う者の住所地
  <sup>art-6/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-8</sup>
  goodwill: the place of address of the person who conducts the business pertaining to the goodwill;
  <sup>machine translation, not official</sup>

  **九**  次のイからヘまでに掲げる資産　それぞれイからヘまでに定める場所
  <sup>art-6/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9</sup>
  the assets set out in (a) through (f): the places specified respectively in (a) through (f):
  <sup>machine translation, not official</sup>

    **イ**  法別表第二第二号に規定する有価証券（ハに掲げる有価証券等及びヘに掲げるゴルフ場利用株式等を除く。）　当該有価証券が所在していた場所
    <sup>art-6/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9/sub-1</sup>
    securities prescribed in Appended Table 2, item (ii) of the Act (excluding the securities and similar interests set out in (c) and the golf course membership shares, etc. set out in (f)): the place where those securities were located;
    <sup>machine translation, not official</sup>

    **ロ**  登録国債　登録国債の登録をした機関の所在地
    <sup>art-6/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9/sub-2</sup>
    registered government bonds: the location of the institution that registered the registered government bonds;
    <sup>machine translation, not official</sup>

    **ハ**  社債、株式等の振替に関する法律第二条第二項（定義）に規定する振替機関（同法第四十八条（日本銀行が国債の振替に関する業務を営む場合の特例）の規定により振替機関とみなされる者を含む。ハにおいて「国内振替機関」という。）及びこれに類する外国の機関（ハにおいて「振替機関等」という。）が取り扱う法別表第二第二号に規定する有価証券（ヘに掲げるゴルフ場利用株式等を除く。）又は第九条第一項第一号に掲げる権利（登録国債を除く。）若しくは同項第二号に掲げる持分（ハにおいて「有価証券等」という。）　当該振替機関等の所在地（複数の振替機関等により取り扱われる有価証券等（ハにおいて「重複上場有価証券等」という。）のうち当該重複上場有価証券等の売買の決済に際して振替に係る業務が国内振替機関又は国内振替機関に係る同法第二条第四項に規定する口座管理機関において行われるものにあつては当該国内振替機関の所在地とし、当該重複上場有価証券等以外の重複上場有価証券等にあつては当該外国の機関の所在地とする。）
    <sup>art-6/par-1/item-9/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9/sub-3</sup>
    securities prescribed in Appended Table 2, item (ii) of the Act (excluding the golf course membership shares, etc. set out in (f)), or rights set out in Article 9, paragraph (1), item (i) (excluding registered government bonds) or interests set out in item (ii) of that paragraph (referred to in (c) as "securities and similar interests"), that are handled by a book-entry transfer institution prescribed in Article 2, paragraph (2) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (including a person deemed to be a book-entry transfer institution under Article 48 (Special Provisions Where the Bank of Japan Engages in Business Relating to Book-Entry Transfer of Government Bonds) of that Act; referred to in (c) as a "domestic book-entry transfer institution") and by a foreign institution similar thereto (referred to in (c) as a "Book-entry Transfer Institution, etc."): the location of that Book-entry Transfer Institution, etc. (for securities and similar interests handled by multiple Book-entry Transfer Institutions, etc. (referred to in (c) as "multiple-listed securities, etc.") for which, at the settlement of sales and purchases of the multiple-listed securities, etc., the business relating to book-entry transfer is conducted at a domestic book-entry transfer institution or at an account management institution prescribed in Article 2, paragraph (4) of that Act pertaining to a domestic book-entry transfer institution, the location of that domestic book-entry transfer institution, and for multiple-listed securities, etc. other than those multiple-listed securities, etc., the location of that foreign institution);
    <sup>machine translation, not official</sup>

    **ニ**  第九条第一項第一号若しくは第三号に掲げる権利（登録国債を除く。）又は同項第二号に掲げる持分（ハに掲げる有価証券等を除く。）　これらの権利又は持分に係る法人の本店、主たる事務所その他これらに準ずるものの所在地
    <sup>art-6/par-1/item-9/sub-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9/sub-4</sup>
    rights set out in Article 9, paragraph (1), item (i) or (iii) (excluding registered government bonds) or interests set out in item (ii) of that paragraph (excluding the securities and similar interests set out in (c)): the location of the head office, principal office, or other equivalent place of the juridical person pertaining to those rights or interests;
    <sup>machine translation, not official</sup>

    **ホ**  第九条第一項第四号に掲げる金銭債権（ヘに掲げる金銭債権を除く。）　当該金銭債権に係る債権者の譲渡に係る事務所等の所在地
    <sup>art-6/par-1/item-9/sub-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9/sub-5</sup>
    monetary claims set out in Article 9, paragraph (1), item (iv) (excluding the monetary claims set out in (f)): the location of the office or similar place of the creditor pertaining to the monetary claim that relates to its transfer;
    <sup>machine translation, not official</sup>

    **ヘ**  第九条第二項に規定するゴルフ場利用株式等又は金銭債権　同項に規定するゴルフ場その他の施設の所在地
    <sup>art-6/par-1/item-9/sub-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9/sub-6</sup>
    golf course membership shares, etc. or monetary claims prescribed in Article 9, paragraph (2): the location of the golf course or other facility prescribed in that paragraph;
    <sup>machine translation, not official</sup>

  **十**  前各号に掲げる資産以外の資産でその所在していた場所が明らかでないもの　その資産の譲渡又は貸付けを行う者の当該譲渡又は貸付けに係る事務所等の所在地
  <sup>art-6/par-1/item-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-10</sup>
  assets other than those set out in the preceding items whose location is unclear: the location of the office or similar place of the person who conducts the transfer or lease of that asset that relates to that transfer or lease.
  <sup>machine translation, not official</sup>

**第二項**  法第四条第三項第二号に規定する政令で定める役務の提供は、次の各号に掲げる役務の提供とし、同項第二号に規定する政令で定める場所は、当該役務の提供の区分に応じ当該役務の提供が行われる際における当該各号に定める場所とする。
<sup>art-6/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2</sup>
The provision of services specified by Cabinet Order prescribed in Article 4, paragraph (3), item (ii) of the Act is the provision of services set out in the following items, and the places specified by Cabinet Order prescribed in item (ii) of that paragraph are, according to the category of the provision of services, the places specified in the relevant item at the time when that provision of services is conducted:
<sup>machine translation, not official</sup>

  **一**  国内及び国内以外の地域にわたつて行われる旅客又は貨物の輸送　当該旅客又は貨物の出発地若しくは発送地又は到着地
  <sup>art-6/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-1</sup>
  transportation of passengers or goods conducted extending over Japan and outside Japan: the place of departure or dispatch, or the place of arrival, of those passengers or goods;
  <sup>machine translation, not official</sup>

  **二**  国内及び国内以外の地域にわたつて行われる通信　発信地又は受信地
  <sup>art-6/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-2</sup>
  communications conducted extending over Japan and outside Japan: the place of origin or the place of receipt;
  <sup>machine translation, not official</sup>

  **三**  国内及び国内以外の地域にわたつて行われる郵便又は信書便（民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第二項（定義）に規定する信書便をいう。第十七条第二項第五号において同じ。）　差出地又は配達地
  <sup>art-6/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-3</sup>
  mail or correspondence delivery (meaning correspondence delivery prescribed in Article 2, paragraph (2) (Definitions) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002); the same applies in Article 17, paragraph (2), item (v)) conducted extending over Japan and outside Japan: the place of posting or the place of delivery;
  <sup>machine translation, not official</sup>

  **四**  保険　保険に係る事業を営む者（保険の契約の締結の代理をする者を除く。）の保険の契約の締結に係る事務所等の所在地
  <sup>art-6/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-4</sup>
  insurance: the location of the office or similar place of the person who operates the insurance business (excluding a person who acts as an agent for the conclusion of insurance contracts) that relates to the conclusion of the insurance contract;
  <sup>machine translation, not official</sup>

  **五**  専門的な科学技術に関する知識を必要とする調査、企画、立案、助言、監督又は検査に係る役務の提供で次に掲げるもの（以下この号において「生産設備等」という。）の建設又は製造に関するもの　当該生産設備等の建設又は製造に必要な資材の大部分が調達される場所
  <sup>art-6/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5</sup>
  the provision of services pertaining to surveys, planning, drafting, advice, supervision, or inspection that require specialized scientific and technological knowledge and that concern the construction or manufacture of the following (hereinafter in this item referred to as "production facilities, etc."): the place where the greater part of the materials necessary for the construction or manufacture of those production facilities, etc. is procured:
  <sup>machine translation, not official</sup>

    **イ**  建物（その附属設備を含む。）又は構築物（ロに掲げるものを除く。）
    <sup>art-6/par-2/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5/sub-1</sup>
    buildings (including their ancillary facilities) or structures (excluding those set out in (b));
    <sup>machine translation, not official</sup>

    **ロ**  鉱工業生産施設、発電及び送電施設、鉄道、道路、港湾設備その他の運輸施設又は漁業生産施設
    <sup>art-6/par-2/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5/sub-2</sup>
    mining and manufacturing production facilities, power generation and transmission facilities, railways, roads, port facilities and other transportation facilities, or fishery production facilities;
    <sup>machine translation, not official</sup>

    **ハ**  イ又はロに掲げるものに準ずるものとして財務省令で定めるもの
    <sup>art-6/par-2/item-5/sub-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5/sub-3</sup>
    what is specified by Ministry of Finance Order as equivalent to what is set out in (a) or (b);
    <sup>machine translation, not official</sup>

  **六**  前各号に掲げる役務の提供以外のもので国内及び国内以外の地域にわたつて行われる役務の提供その他の役務の提供が行われた場所が明らかでないもの　役務の提供を行う者の役務の提供に係る事務所等の所在地
  <sup>art-6/par-2/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-6</sup>
  the provision of services, other than the provision of services set out in the preceding items, that is conducted extending over Japan and outside Japan, and other provision of services for which the place where the services were provided is unclear: the location of the office or similar place of the person who provides the services that relates to the provision of the services.
  <sup>machine translation, not official</sup>

**第三項**  第十条第一項に規定する金銭の貸付け又は同条第三項第一号から第八号までに掲げる行為が国内において行われたかどうかの判定は、当該貸付け又は行為を行う者の当該貸付け又は行為に係る事務所等の所在地が国内にあるかどうかにより行うものとする。
<sup>art-6/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-3</sup>
The determination of whether a loan of money prescribed in Article 10, paragraph (1) or the acts set out in paragraph (3), items (i) through (viii) of that Article have been conducted in Japan is to be made according to whether the location of the office or similar place of the person who makes that loan or conducts those acts that relates to that loan or those acts is in Japan.
<sup>machine translation, not official</sup>

---

## Cites
- art-6/par-1: 法第四条第三項第一号 → 消費税法 第四条第三項第一号 (Article 4, paragraph (3), item (i)), art-4/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-1 (e-Gov law ID 363AC0000000108)
- art-6/par-1/item-1: この号 → 消費税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-1
- art-6/par-1/item-1: この項 → 消費税法施行令 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1
- art-6/par-1/item-2: 前号 → 消費税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-1
- art-6/par-1/item-2: この条 → 消費税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6
- art-6/par-1/item-4: 二酸化炭素の貯留事業に関する法律第二条第八項 → e-Gov law 506AC0000000038, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-6/par-1/item-4: この号 → 消費税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-4
- art-6/par-1/item-6: 民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第二条第一項 → e-Gov law 411AC1000000117, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-6/par-1/item-7: この号 → 消費税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-7
- art-6/par-1/item-9/sub-1: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-6/par-1/item-9/sub-3: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-6/par-1/item-9/sub-3: 第九条第一項第一号 → 消費税法施行令 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-1
- art-6/par-1/item-9/sub-3: 同項第二号 → 消費税法施行令 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-2
- art-6/par-1/item-9/sub-3: 同法第二条第四項 → 消費税法 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-4 (e-Gov law ID 363AC0000000108)
- art-6/par-1/item-9/sub-4: 第九条第一項第一号 → 消費税法施行令 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-1
- art-6/par-1/item-9/sub-4: 第三号 → 消費税法施行令 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-3
- art-6/par-1/item-9/sub-4: 同項第二号 → 消費税法施行令 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-2
- art-6/par-1/item-9/sub-5: 第九条第一項第四号 → 消費税法施行令 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-4
- art-6/par-1/item-9/sub-6: 第九条第二項 → 消費税法施行令 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-2
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-1
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-2
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-3
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-4
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-5
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-6
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-7
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-8
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9
- art-6/par-2: 法第四条第三項第二号 → 消費税法 第四条第三項第二号 (Article 4, paragraph (3), item (ii)), art-4/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act/art-4/par-3/item-2 (e-Gov law ID 363AC0000000108)
- art-6/par-2/item-3: 民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第二項 → e-Gov law 414AC0000000099, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-6/par-2/item-3: 第十七条第二項第五号 → 消費税法施行令 第十七条第二項第五号 (Article 17, paragraph (2), item (v)), art-17/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-17/par-2/item-5
- art-6/par-2/item-5: この号 → 消費税法施行令 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第一号 (Article 6, paragraph (2), item (i)), art-6/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-1
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第二号 (Article 6, paragraph (2), item (ii)), art-6/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-2
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第三号 (Article 6, paragraph (2), item (iii)), art-6/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-3
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第四号 (Article 6, paragraph (2), item (iv)), art-6/par-2/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-4
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5
- art-6/par-3: 第十条第一項 → 消費税法施行令 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-1
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-1
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-2
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-3
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第四号 (Article 10, paragraph (3), item (iv)), art-10/par-3/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-4
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第五号 (Article 10, paragraph (3), item (v)), art-10/par-3/item-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-5
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-6
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第七号 (Article 10, paragraph (3), item (vii)), art-10/par-3/item-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-7
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第八号 (Article 10, paragraph (3), item (viii)), art-10/par-3/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-10/par-3/item-8

## Cited by

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

- 消費税法施行令 第六条第一項第一号（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-1
- 消費税法施行令 第六条第一項第二号（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-2
- 消費税法施行令 第六条第一項第四号（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-4
- 消費税法施行令 第六条第一項第七号（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-7
- 消費税法施行令 第六条第一項第十号（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-10
- 消費税法施行令 第六条第二項第五号（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-5
- 消費税法施行令 第六条第二項第六号（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-2/item-6
- 消費税法施行令 第十七条第二項第六号（輸出取引等の範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-17/par-2/item-6
- 消費税法施行令 附則第二条第一項（資産の譲渡等が国内において行われたかどうかの判定に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-2/par-1
- 消費税法施行令 附則第二条第一項（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-1
- 消費税法施行令 附則第二条第二項（資産の譲渡等が国内において行われたかどうかの判定等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-5082-96/art-2/par-2
- 消費税法施行規則 第二条第一項（生産設備等の範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-2/par-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第五条第一項第五号イ（輸出取引等の証明） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-5/sub-1 (e-Gov law ID 363M50000040053)

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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-20261106T203801-003, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-004, 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