# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-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: 第四条 (Supplementary Provisions, Article 4)（予約販売に係る書籍等に関する経過措置） — address `suppl-3632-360/art-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/suppl-3632-360/art-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. --- ### 第四条（予約販売に係る書籍等に関する経過措置） — Transitional Measures Concerning Books, etc. Sold by Subscription caption: machine translation, not official suppl-3632-360/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4 **第一項** 法の施行の日（以下「施行日」という。）前に締結した不特定かつ多数の者に定期的に継続して供給することを約する契約に基づき譲渡される書籍その他の物品で当該契約に定められた当該譲渡に係る対価の全部又は一部を適用日前に領収している場合において、当該対価の領収に係る書籍その他の物品の譲渡が適用日以後に行われるときは、当該書籍その他の物品に係る課税資産の譲渡等のうち当該領収した対価に係る部分については、消費税を課さない。 suppl-3632-360/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-1 Where, with respect to books or other goods transferred under a contract concluded before the date of enforcement of the Act (hereinafter referred to as the "Effective Date") that promises periodic and continuous supply to unspecified and numerous persons, all or part of the consideration for that transfer stipulated in that contract has been received before the application date, and the transfer of the books or other goods relating to the receipt of that consideration is made on or after the application date, consumption tax is not imposed on the portion of the taxable transfer, etc. of assets relating to those books or other goods that relates to the consideration so received. machine translation, not official **第二項** 不特定かつ多数の者に週、月その他の一定の期間を周期として定期的に発行される新聞又は雑誌で、その発行する者が発売する日を指定するもののうちその指定する日が適用日前であるものの譲渡が適用日以後に行われる場合には、当該新聞又は雑誌に係る課税資産の譲渡等については、消費税を課さない。 suppl-3632-360/art-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-2 Where a newspaper or magazine that is issued periodically to unspecified and numerous persons at intervals of a week, a month or any other fixed period, for which the issuer designates the sale date, and whose designated date is before the application date, is transferred on or after the application date, consumption tax is not imposed on the taxable transfer, etc. of assets relating to that newspaper or magazine. machine translation, not official **第三項** 通信販売（不特定かつ多数の者に商品の内容、販売価格その他の条件を提示し、郵便、電話その他の方法により売買契約の申込みを受けて当該提示した条件に従つて行う商品の販売をいい、第一項に規定する契約に係る販売を除く。）の方法により商品を販売する事業者が、施行日前に当該条件を提示し、又は提示する準備を完了した場合において、適用日前に申込みを受けて当該提示した条件に従つて適用日以後に商品を販売するときは、当該商品に係る課税資産の譲渡等については、消費税を課さない。 suppl-3632-360/art-4/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-3 Where a business operator that sells goods by the method of mail order sale (meaning the sale of goods carried out by presenting the content of the goods, the sales price and other conditions to unspecified and numerous persons, receiving offers for sales contracts by mail, telephone or other methods, and following the conditions so presented, and excluding sales relating to the contracts prescribed in paragraph (1)) has presented those conditions, or has completed preparations to present them, before the Effective Date, and sells goods on or after the application date in accordance with the conditions so presented, in response to offers received before the application date, consumption tax is not imposed on the taxable transfer, etc. of assets relating to those goods. machine translation, not official **第四項** 事業者が、前三項の規定の適用を受けた課税資産の譲渡等に係る書籍、新聞その他の物品を譲り受けた場合には、適用日前に当該書籍、新聞その他の物品を譲り受けたものとみなす。 suppl-3632-360/art-4/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-4 Where a business operator acquires books, newspapers or other goods relating to a taxable transfer, etc. of assets to which any of the preceding three paragraphs has applied, it is deemed to have acquired those books, newspapers or other goods before the application date. machine translation, not official --- ## Cites - suppl-3632-360/art-4/par-3: 第一項 → 消費税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3632-360/art-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-1 - suppl-3632-360/art-4/par-4: 前三項 → 消費税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3632-360/art-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-1 - suppl-3632-360/art-4/par-4: 前三項 → 消費税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3632-360/art-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-2 - suppl-3632-360/art-4/par-4: 前三項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3632-360/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第四条第三項（予約販売に係る書籍等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-3 - 消費税法施行令 附則第四条第四項（予約販売に係る書籍等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-4 --- ## 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-20261106T203801-044, 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-20261106T203801-044, 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