# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十二条 (Supplementary Provisions, Article 22) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-22. 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: 第二十二条 (Supplementary Provisions, Article 22)（トランプ類の戻入れの承認に係る申請の手続等） — address `suppl-3632-360/art-22` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-22 - 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. --- ### 第二十二条（トランプ類の戻入れの承認に係る申請の手続等） — Application Procedures, etc. for Approval of Return of Playing Cards and the Like caption: machine translation, not official suppl-3632-360/art-22 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-22 **第一項** 附則第二十条第一項の規定は法附則第二十四条第一項の承認を受けようとする者について、附則第二十条第二項の規定は法附則第二十四条第一項の国税庁長官の承認について、それぞれ準用する。 suppl-3632-360/art-22/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-22/par-1 The provisions of Article 20, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to a person who intends to obtain the approval under Article 24, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of Article 20, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 24, paragraph (1) of the Supplementary Provisions of the Act, respectively. machine translation, not official --- ## Cites - suppl-3632-360/art-22/par-1: 附則第二十条第一項 → 消費税法施行令 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3632-360/art-20/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1 - suppl-3632-360/art-22/par-1: 附則第二十条第二項 → 消費税法施行令 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3632-360/art-20/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-1/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-20261106T203801-046, 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