# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129. 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: 附　則 (Supplementary Provisions) — address `suppl-4182-129` - 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-4182-129 - 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. --- ## 附　則 平成一八年三月三一日政令第一二九号 suppl-4182-129 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4182-129/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1 **第一項** この政令は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4182-129/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1 This Cabinet Order comes into effect on April 1, 2006; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items: machine translation, not official **一** 第三十二条第一項の改正規定　平成十八年十月一日 suppl-4182-129/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-1 the provisions amending Article 32, paragraph (1): October 1, 2006; machine translation, not official **二** 第六条第一項第八号の改正規定、第九条第一項の改正規定、第十条第三項第五号の改正規定、第二十四条第一号の改正規定（「有限会社」を「合同会社」に改める部分に限る。）、第四十八条の改正規定、第五十一条第一項の改正規定及び第五十九条第二号の改正規定並びに次条、附則第四条及び第五条の規定　会社法（平成十七年法律第八十六号）の施行の日 suppl-4182-129/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-2 the provisions amending Article 6, paragraph (1), item (viii), the provisions amending Article 9, paragraph (1), the provisions amending Article 10, paragraph (3), item (v), the provisions amending Article 24, item (i) (limited to the portion replacing "limited company" with "limited liability company"), the provisions amending Article 48, the provisions amending Article 51, paragraph (1) and the provisions amending Article 59, item (ii), and the provisions of the following Article and Articles 4 and 5 of the Supplementary Provisions: the date of enforcement of the Companies Act (Act No. 86 of 2005). machine translation, not official ### 第二条（有価証券に類するものの範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Things Similar to Securities, etc. caption: machine translation, not official suppl-4182-129/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-2 **第一項** 事業者が前条第二号に定める日（以下「会社法施行日」という。）前に取得した改正前の消費税法施行令（以下「旧令」という。）第九条第一項第一号に掲げる端数の部分については、なお従前の例による。 suppl-4182-129/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-2/par-1 With respect to the fractional portion set out in Article 9, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act prior to the amendment (hereinafter referred to as the "Former Order") that a business operator acquired before the date specified in item (ii) of the preceding Article (hereinafter referred to as the "Effective Date of the Companies Act"), the provisions then in force continue to govern. machine translation, not official ### 第三条（新設分割親法人の特殊関係者の範囲に関する経過措置） — Transitional Measures Concerning the Scope of Persons in a Special Relationship with a Split-Off Parent Corporation caption: machine translation, not official suppl-4182-129/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-3 **第一項** この政令の施行の日（以下「施行日」という。）から会社法施行日の前日までの間における改正後の消費税法施行令（以下「新令」という。）第二十四条の規定の適用については、同条第二項第三号及び第四項中「、合資会社又は合同会社」とあるのは、「又は合資会社」とする。 suppl-4182-129/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-3/par-1 In the application of Article 24 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") during the period from the date of enforcement of this Cabinet Order (hereinafter referred to as the "Effective Date") through the day preceding the Effective Date of the Companies Act, the phrase ", limited partnership companies or limited liability companies" in paragraph (2), item (iii) and paragraph (4) of that Article is deemed to be replaced with "or limited partnership companies". machine translation, not official ### 第四条（課税売上割合の計算方法に関する経過措置） — Transitional Measures Concerning the Method of Calculating the Taxable Sales Ratio caption: machine translation, not official suppl-4182-129/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-4 **第一項** 附則第二条の規定によりなお従前の例によることとされる旧令第九条第一項第一号に掲げる端数の部分の譲渡は、新令第四十八条第五項に規定する有価証券等の譲渡とみなす。 suppl-4182-129/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-4/par-1 The transfer of the fractional portion set out in Article 9, paragraph (1), item (i) of the Former Order, for which the provisions then in force continue to govern pursuant to the provisions of Article 2 of the Supplementary Provisions, is deemed to be a transfer of securities and similar interests prescribed in Article 48, paragraph (5) of the New Order. machine translation, not official ### 第五条（貸倒れの範囲等に関する経過措置） — Transitional Measures Concerning the Scope of Bad Debt, etc. caption: machine translation, not official suppl-4182-129/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-5 **第一項** 新令第五十九条第二号の規定は、会社法施行日以後にされる会社法の規定による特別清算に係る協定の認可の決定により債権の切捨てがあった場合について適用し、会社法施行日前にされた会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条（商法の一部改正）の規定による改正前の商法（明治三十二年法律第四十八号。以下この条において「旧商法」という。）の規定による特別清算に係る協定の認可（会社法施行日前に解散した法人に係る旧商法の規定による特別清算に係る協定の認可を含む。）により債権の切捨てがあった場合については、なお従前の例による。 suppl-4182-129/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-5/par-1 The provisions of Article 59, item (ii) of the New Order apply to cases where a claim has been written off by a decision to approve an arrangement relating to special liquidation under the provisions of the Companies Act that is made on or after the Effective Date of the Companies Act, and the provisions then in force continue to govern cases where a claim has been written off by the approval, made before the Effective Date of the Companies Act, of an arrangement relating to special liquidation under the provisions of the Commercial Code (Act No. 48 of 1899; hereinafter referred to as the "Former Commercial Code" in this Article) prior to the amendment by the provisions of Article 64 (Partial Amendment of the Commercial Code) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005) (including the approval of an arrangement relating to special liquidation under the provisions of the Former Commercial Code concerning a corporation dissolved before the Effective Date of the Companies Act). machine translation, not official ### 第六条（国又は地方公共団体に準ずる法人に係る資産の譲渡等の時期の特例の承認申請に関する経過措置） — Transitional Measures Concerning Applications for Approval of Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments caption: machine translation, not official suppl-4182-129/art-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-6 **第一項** 新令第七十四条第三項の規定は、同条第一項の承認を受けようとする法人が施行日以後に同条第三項に規定する申請書を提出する場合について適用し、当該法人が施行日前に旧令第七十四条第三項に規定する申請書を提出した場合については、なお従前の例による。 suppl-4182-129/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-6/par-1 The provisions of Article 74, paragraph (3) of the New Order apply to the case where a corporation that intends to obtain the approval under paragraph (1) of that Article submits the written application prescribed in paragraph (3) of that Article on or after the Effective Date, and the provisions then in force continue to govern the case where that corporation submitted the written application prescribed in Article 74, paragraph (3) of the Former Order before the Effective Date. machine translation, not official --- ## Cites - suppl-4182-129/art-1/par-1/item-2: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4182-129/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-2 - suppl-4182-129/art-1/par-1/item-2: 附則第四条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4182-129/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-4 - suppl-4182-129/art-1/par-1/item-2: 第五条 → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4182-129/art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-5 - suppl-4182-129/art-2/par-1: 前条第二号 → 消費税法施行令 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4182-129/art-1/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-2 - suppl-4182-129/art-3/par-1: 第二十四条 → 消費税法施行令 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-24 - suppl-4182-129/art-3/par-1: 同条第二項第三号 → 消費税法施行令 第二十四条第二項第三号 (Article 24, paragraph (2), item (iii)), art-24/par-2/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-24/par-2/item-3 - suppl-4182-129/art-3/par-1: 第四項 → 消費税法施行令 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-24/par-4 - suppl-4182-129/art-4/par-1: 附則第二条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4182-129/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-2 - suppl-4182-129/art-4/par-1: 新令第四十八条第五項 → 消費税法施行令 第四十八条第五項 (Article 48, paragraph (5)), art-48/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-5 - suppl-4182-129/art-5/par-1: 新令第五十九条第二号 → 消費税法施行令 第五十九条第一項第二号 (Article 59, paragraph (1), item (ii)), art-59/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-59/par-1/item-2 - suppl-4182-129/art-5/par-1: 会社法の施行に伴う関係法律の整備等に関する法律（平成十七年法律第八十七号）第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection - suppl-4182-129/art-6/par-1: 新令第七十四条第三項 → 消費税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-3 - suppl-4182-129/art-6/par-1: 同条第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-74/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-1/par-1/item-2 - 消費税法施行令 附則第二条第一項（有価証券に類するものの範囲等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-2/par-1 - 消費税法施行令 附則第四条第一項（課税売上割合の計算方法に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4182-129/art-4/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-20261106T203801-044, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-051, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-052, 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