# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（国又は地方公共団体に準ずる法人に対する特例に関する経過措置） — address `suppl-4072-341/art-13` - 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-4072-341/art-13 - 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. --- ### 第十三条（国又は地方公共団体に準ずる法人に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Corporations Equivalent to the National Government or Local Governments caption: machine translation, not official suppl-4072-341/art-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-13 **第一項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき課税期間の末日が適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧法第二十九条に規定する税率による。 suppl-4072-341/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-13/par-1 Where a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act that is subject to the application of that paragraph has made taxable transfers, etc. of assets before the application date, if the last day of the taxable period in which the consideration for those taxable transfers, etc. of assets is to be received is on or after the application date, the consumption tax on those taxable transfers, etc. of assets is at the rate prescribed in Article 29 of the Former Act. machine translation, not official **第二項** 附則第五条第五項の規定は、前項の規定の適用を受ける場合について準用する。 suppl-4072-341/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-13/par-2 The provisions of Article 5, paragraph (5) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. machine translation, not official **第三項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき課税期間の末日が適用日以後であるときは、当該課税仕入れに係る新法第三十条から第三十六条まで並びに第六十条第四項及び第五項の規定による仕入れに係る消費税額の控除等については、なお従前の例による。 suppl-4072-341/art-13/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-13/par-3 Where a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act that is subject to the application of that paragraph has made taxable purchases before the application date, if the last day of the taxable period in which the expense of those taxable purchases is to be paid is on or after the application date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to those taxable purchases. machine translation, not official --- ## Cites - suppl-4072-341/art-13/par-1: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108) - suppl-4072-341/art-13/par-2: 附則第五条第五項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4072-341/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-5 - suppl-4072-341/art-13/par-2: 前項 → 消費税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4072-341/art-13/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-13/par-1 - suppl-4072-341/art-13/par-3: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第十条第一項（適用日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-10/par-1 - 消費税法施行令 附則第十三条第二項（国又は地方公共団体に準ずる法人に対する特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-13/par-2 --- ## 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-20261106T203801-049, 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