# 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-4182-129/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)（課税売上割合の計算方法に関する経過措置） — address `suppl-4182-129/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-4182-129/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（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 --- ## Cites - 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 ## 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 --- ## 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-20261106T203801-051, 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