# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（予約販売に係る書籍等の税率等に関する経過措置） — address `suppl-4072-341/art-5` - 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-5 - 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. --- ### 第五条（予約販売に係る書籍等の税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for Books, etc. Sold by Subscription caption: machine translation, not official suppl-4072-341/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5 **第一項** 事業者が、平成八年十月一日（以下「指定日」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す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を適用日以後に行うときは、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の課税資産の譲渡等に係る消費税については、改正法第三条の規定による改正前の消費税法（以下「旧法」という。）第二十九条に規定する税率による。 suppl-4072-341/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-1 Where, with respect to books or other goods that a business operator transfers under a contract concluded before October 1, 1996 (hereinafter referred to as the "designated day") 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 business operator transfers on or after the application date the books or other goods relating to the receipt of that consideration, the consumption tax on the taxable transfer, etc. of assets for the portion of the taxable transfers, etc. of assets relating to those books or other goods that relates to the consideration so received is at the rate prescribed in Article 29 of the Consumption Tax Act prior to the amendment by the provisions of Article 3 of the Amending Act (hereinafter referred to as the "Former Act"). machine translation, not official **第二項** 事業者が、特定新聞等（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をいう。）を適用日以後に譲渡する場合には、当該特定新聞等の譲渡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-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-2 Where a business operator transfers specified newspapers, etc. (meaning newspapers or magazines 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 the designated date is before the application date) on or after the application date, the consumption tax on the transfer of those specified newspapers, etc. is at the rate prescribed in Article 29 of the Former Act. 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っ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、指定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って適用日以後に商品を販売するときは、当該商品の販売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-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/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 designated day, 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, the consumption tax on the sale of those goods is at the rate prescribed in Article 29 of the Former Act. machine translation, not official **第四項** 事業者が、昭和六十三年十二月三十日から指定日の前日までの間に締結した老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項（届出等）に規定する有料老人ホームに係る終身入居契約（当該契約に基づき、当該契約の相手方が、当該有料老人ホームに入居する際に一時金を支払うことにより、当該有料老人ホームに終身居住する権利を取得するものをいう。）で、入居期間中の介護に係る役務の提供の対価が入居の際に一時金として支払われ、かつ、当該一時金につき当該事業者が事情の変更その他の理由によりその額の変更を求めることができる旨の定めがないものに基づき、適用日前から適用日以後引き続き当該契約に係る資産の譲渡等を行っている場合には、適用日以後に行う当該役務の提供（当該一時金に対応する部分に限る。）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。ただし、指定日以後において当該一時金の額の変更が行われた場合には、当該変更後に行う当該役務の提供については、この限りでない。 suppl-4072-341/art-5/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-4 Where a business operator, on the basis of a lifetime residence contract, concluded during the period from December 30, 1988 to the day preceding the designated day, for a fee-based home for the elderly prescribed in Article 29, paragraph (1) (Notification, etc.) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) (meaning a contract under which, on the basis of that contract, the other party to the contract acquires the right to reside for life in that fee-based home for the elderly by paying a lump sum when moving into that home), in which the consideration for the provision of services relating to care during the period of residence is paid as a lump sum upon moving in and there is no provision that the business operator may request a change in the amount of that lump sum due to a change in circumstances or for any other reason, has continued from before the application date to make transfers, etc. of assets relating to that contract on or after the application date, the consumption tax on the provision of those services made on or after the application date (limited to the portion corresponding to that lump sum) is at the rate prescribed in Article 29 of the Former Act; provided, however, that this does not apply to the provision of those services made after a change where the amount of that lump sum has been changed on or after the designated day. machine translation, not official **第五項** 第一項から第三項まで又は前項本文の規定の適用を受ける課税資産の譲渡等に係る新法第三十八条第一項及び第三十九条第一項の規定の適用については、新法第三十八条第一項中「百分の五」とあるのは「百分の三」と、「百五分の四」とあるのは「百三分の三」と、新法第三十九条第一項中「百五分の四」とあるのは「百三分の三」とする。 suppl-4072-341/art-5/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-5 In the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Act to taxable transfers, etc. of assets to which paragraphs (1) through (3) or the main clause of the preceding paragraph applies, the phrase "5/100" in Article 38, paragraph (1) of the New Act is deemed to be replaced with "3/100" and "4/105" with "3/103", and the phrase "4/105" in Article 39, paragraph (1) of the New Act is deemed to be replaced with "3/103". machine translation, not official **第六項** 事業者が第一項から第三項までの規定の適用を受けた事業者からこれらの規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合における新法第三十条第一項、第三十二条第一項及び第三十六条第一項の規定の適用については、これらの規定中「百五分の四」とあるのは、「百三分の三」とする。 suppl-4072-341/art-5/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-6 In the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Act where a business operator has acquired or leased, from a business operator to which paragraphs (1) through (3) have applied, assets relating to a taxable transfer, etc. of assets to which those provisions have applied, or has received the provision of services relating to that taxable transfer, etc. of assets, the phrase "4/105" in those provisions is deemed to be replaced with "3/103". machine translation, not official --- ## Cites - suppl-4072-341/art-5/par-3: 第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4072-341/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-1 - suppl-4072-341/art-5/par-4: 老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項 → e-Gov law 338AC0000000133, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection - suppl-4072-341/art-5/par-5: 第一項から第三項まで → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4072-341/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-1 - suppl-4072-341/art-5/par-5: 第一項から第三項まで → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4072-341/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-2 - suppl-4072-341/art-5/par-5: 第一項から第三項まで → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4072-341/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-3 - suppl-4072-341/art-5/par-5: 前項 → 消費税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4072-341/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-4 - suppl-4072-341/art-5/par-6: 第一項から第三項まで → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4072-341/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-1 - suppl-4072-341/art-5/par-6: 第一項から第三項まで → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4072-341/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-2 - suppl-4072-341/art-5/par-6: 第一項から第三項まで → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4072-341/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第二条第二項（調整対象固定資産の範囲に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-2/par-2 - 消費税法施行令 附則第五条第三項（予約販売に係る書籍等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-3 - 消費税法施行令 附則第五条第五項（予約販売に係る書籍等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-5 - 消費税法施行令 附則第五条第六項（予約販売に係る書籍等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-6 - 消費税法施行令 附則第六条第二項（個人事業者の山林所得又は譲渡所得の基因となる資産の延払条件付譲渡の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4072-341/art-6/par-2 - 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-20261106T203801-048, 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-20261106T203801-048, 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