# 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-4252-56. 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-4252-56` - 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-4252-56 - 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 平成二五年三月一三日政令第五六号 suppl-4252-56 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4252-56/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-1 **第一項** この政令は、平成二十六年四月一日から施行する。 suppl-4252-56/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-1/par-1 This Cabinet Order comes into effect on April 1, 2014. machine translation, not official ### 第二条（調整対象固定資産の範囲に関する経過措置） — Transitional Measures Concerning Scope of Adjustment-Target Fixed Assets caption: machine translation, not official suppl-4252-56/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-2 **第一項** 改正後の消費税法施行令（以下「新令」という。）第五条の規定は、平成二十六年四月一日（以下「施行日」という。）以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下同じ。）に係る資産及び施行日以後に保税地域（同項第二号に規定する保税地域をいう。以下この条及び附則第十四条において同じ。）から引き取られる資産について適用し、施行日前に国内において事業者が行った課税仕入れに係る資産及び施行日前に保税地域から引き取られた資産については、なお従前の例による。 suppl-4252-56/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-2/par-1 The provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply to assets pertaining to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter) made in Japan on or after April 1, 2014 (hereinafter referred to as the "Effective Date") by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter) and to assets taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter in this Article and Article 14 of the Supplementary Provisions) on or after the Effective Date, and the provisions then in force continue to govern assets pertaining to taxable purchases made in Japan by a business operator before the Effective Date and assets taken out of a bonded area before the Effective Date. machine translation, not official **第二項** 前項の規定にかかわらず、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（以下「改正法」という。）附則第五条第三項及び第七条第一項の規定並びに附則第五条第一項から第三項までの規定の適用を受ける資産（これらの規定の適用を受ける部分に限る。）に係る新令第五条の規定の適用については、同条中「百八分の百」とあるのは、「百五分の百」とする。 suppl-4252-56/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-2/par-2 Notwithstanding the preceding paragraph, with respect to the application of Article 5 of the New Order to assets (limited to the portion to which those provisions apply) to which Article 5, paragraph (3) and Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (hereinafter referred to as the "Amending Act") and Article 5, paragraphs (1) through (3) of the Supplementary Provisions apply, the phrase "100/108" in Article 5 of the New Order is deemed to be replaced with "100/105". machine translation, not official ### 第三条（合併があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc. caption: machine translation, not official suppl-4252-56/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-3 **第一項** 事業者が、施行日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下同じ。）につき、改正法第二条の規定による改正後の消費税法（以下「新法」という。）第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新令第二十二条第一項に規定する各事業年度における課税売上高及び新令第二十三条第四項に規定する特定事業年度における課税売上高の計算については、なお従前の例による。 suppl-4252-56/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-3/par-1 Where a business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 2 of the Amending Act (hereinafter referred to as the "New Act") with respect to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter) made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the taxable sales in each business year prescribed in Article 22, paragraph (1) of the New Order and the taxable sales in the specified business year prescribed in Article 23, paragraph (4) of the New Order relating to that refund, etc. of consideration for sales. machine translation, not official **第二項** 新令第二十五条の四第一項に規定する判定対象者が、施行日前に国内において行った課税資産の譲渡等につき、新法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新令第二十五条の四第一項に規定する基準期間相当期間における課税売上高の計算については、同項第二号中「六十三分の八十」とあるのは、「百分の百二十五」とする。 suppl-4252-56/art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-3/par-2 Where a person subject to determination prescribed in Article 25-4, paragraph (1) of the New Order has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to taxable transfers, etc. of assets made in Japan before the Effective Date, then, in the calculation of the taxable sales in the period corresponding to the base period prescribed in Article 25-4, paragraph (1) of the New Order relating to that refund, etc. of consideration for sales, the phrase "80/63" in item (ii) of that paragraph is deemed to be replaced with "125/100". machine translation, not official ### 第四条（旅客運賃等の範囲等） — Scope, etc. of Passenger Fares, etc. caption: machine translation, not official suppl-4252-56/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4 **第一項** 改正法附則第五条第一項に規定する課税資産の譲渡等に係る対価で政令で定めるものは、次に掲げるものとする。 suppl-4252-56/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-1 The consideration for taxable transfers, etc. of assets prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Amending Act that is specified by Cabinet Order is the following: machine translation, not official **一** 汽車、電車、乗合自動車、船舶又は航空機に係る旅客運賃（料金を含む。） suppl-4252-56/art-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-1/item-1 passenger fares (including charges) for trains, electric trains, shared-ride motor vehicles, ships or aircraft; machine translation, not official **二** 映画、演劇、演芸、音楽、スポーツ又は見せ物を不特定かつ多数の者に見せ、又は聴かせる場所への入場料金 suppl-4252-56/art-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-1/item-2 admission fees for places where films, plays, variety performances, music, sports or spectacles are presented for viewing or listening by unspecified and numerous persons; machine translation, not official **三** 競馬場、競輪場、小型自動車競走場又はモーターボート競走場への入場料金 suppl-4252-56/art-4/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-1/item-3 admission fees for racecourses, bicycle racing tracks, small motor vehicle racing tracks or motorboat racing venues; machine translation, not official **四** 美術館、遊園地、動物園、博覧会の会場その他不特定かつ多数の者が入場する施設又は場所でこれらに類するものへの入場料金 suppl-4252-56/art-4/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-1/item-4 admission fees for art museums, amusement parks, zoos, exposition venues, and other facilities or places similar to these that are entered by unspecified and numerous persons. machine translation, not official **第二項** 改正法附則第五条第二項に規定する政令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等で、検針その他これに類する行為に基づき料金の支払を受ける権利が確定するものとする。 suppl-4252-56/art-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-2 The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act are the following taxable transfers, etc. of assets, for which the right to receive payment of charges is fixed on the basis of meter reading or any act similar thereto: machine translation, not official **一** 電気の供給 suppl-4252-56/art-4/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-2/item-1 supply of electricity; machine translation, not official **二** ガスの供給 suppl-4252-56/art-4/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-2/item-2 supply of gas; machine translation, not official **三** 水道水又は工業用水の供給及び下水道を使用させる行為 suppl-4252-56/art-4/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-2/item-3 supply of tap water or industrial water, and the act of allowing the use of sewerage; machine translation, not official **四** 改正法附則第五条第二項に規定する電気通信役務の提供 suppl-4252-56/art-4/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-2/item-4 provision of telecommunications services prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act; machine translation, not official **五** 熱供給（熱供給事業法（昭和四十七年法律第八十八号）第二条第一項に規定する熱供給をいう。）及び温泉の供給 suppl-4252-56/art-4/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-2/item-5 heat supply (meaning heat supply prescribed in Article 2, paragraph (1) of the Heat Supply Business Act (Act No. 88 of 1972)) and supply of hot spring water. machine translation, not official **第三項** 改正法附則第五条第二項に規定する政令で定める部分は、同項に規定する特定継続供給等に係る課税資産の譲渡等のうち、施行日以後初めて支払を受ける権利が確定する料金を前回確定日（その直前の料金の支払を受ける権利が確定した日をいう。以下この項において同じ。）から施行日以後初めて料金の支払を受ける権利が確定する日までの期間の月数で除し、これに前回確定日から平成二十六年四月三十日までの期間の月数を乗じて計算した金額に係る部分とする。 suppl-4252-56/art-4/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-3 The portion specified by Cabinet Order prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act is the portion relating to the amount calculated by dividing the charges for which the right to receive payment is first fixed on or after the Effective Date, among the taxable transfers, etc. of assets by specified continuous supply prescribed in that paragraph, by the number of months in the period from the previous fixing date (meaning the day on which the right to receive payment of the immediately preceding charges was fixed; the same applies hereinafter in this paragraph) to the day on which the right to receive payment of charges is first fixed on or after the Effective Date, and multiplying the result by the number of months in the period from the previous fixing date to April 30, 2014. machine translation, not official **第四項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-4252-56/art-4/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-4 The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month. machine translation, not official **第五項** 改正法附則第五条第三項に規定する政令で定める契約は、測量、地質調査、工事の施工に関する調査、企画、立案及び監理並びに設計、映画の制作、ソフトウエアの開発その他の請負に係る契約（委任その他の請負に類する契約を含む。）で、仕事の完成に長期間を要し、かつ、当該仕事の目的物の引渡しが一括して行われることとされているもののうち当該契約に係る仕事の内容につき相手方の注文が付されているもの（建物の譲渡に係る契約で、当該建物の内装若しくは外装又は設備の設置若しくは構造についての当該建物の譲渡を受ける者の注文に応じて建築される建物に係るものを含む。）とする。 suppl-4252-56/art-4/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-5 The contracts specified by Cabinet Order prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act are, among contracts relating to surveying, geological surveys, surveys concerning the execution of construction work, planning, drafting and supervision, and design, film production, software development and other work contracts (including mandates and other contracts similar to work contracts), those for which completion of the work requires a long period and delivery of the subject matter of the work is to be made in one lump, and in which the other party's order is attached concerning the content of the work under the contract (including contracts relating to the transfer of a building that relate to a building constructed in response to an order by the person receiving the transfer of the building concerning the interior or exterior finishing of the building or the installation or structure of its facilities). machine translation, not official **第六項** 改正法附則第五条第四項第三号に規定する政令で定める要件は、当該貸付けに係る資産の取得に要した費用の額及び付随費用の額（利子又は保険料の額を含む。）の合計額のうちに当該契約期間中に支払われる当該資産の貸付けの対価の額の合計額の占める割合が百分の九十以上であるように当該契約において定められていることとする。 suppl-4252-56/art-4/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-6 The requirements specified by Cabinet Order prescribed in Article 5, paragraph (4), item (iii) of the Supplementary Provisions of the Amending Act are that the contract provides that the proportion accounted for by the total amount of consideration for the lending of assets paid during the contract period, in the total of the amount of expenses required to acquire the assets relating to that lending and the amount of incidental expenses (including the amount of interest or insurance premiums), is 90/100 or more. machine translation, not official **第七項** 改正法附則第五条第五項に規定する役務の提供に先立って対価の全部又は一部が分割して支払われる契約として政令で定めるものは、割賦販売法（昭和三十六年法律第百五十九号）第二条第六項に規定する前払式特定取引に係る契約のうち、同項に規定する指定役務の提供に係るものとする。 suppl-4252-56/art-4/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-7 The contracts specified by Cabinet Order under which all or part of the consideration is paid in installments in advance of the provision of services prescribed in Article 5, paragraph (5) of the Supplementary Provisions of the Amending Act are, among contracts relating to specified prepaid transactions prescribed in Article 2, paragraph (6) of the Installment Sales Act (Act No. 159 of 1961), those relating to the provision of designated services prescribed in that paragraph. machine translation, not official ### 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-4252-56/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5 **第一項** 事業者が、平成二十五年十月一日（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施行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施行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、改正法第二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-4252-56/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 Where, with respect to books or other goods that a business operator transfers under a contract concluded before October 1, 2013 (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 Effective Date, and the business operator transfers on or after the Effective 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 2 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（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施行日前であるものをいう。）を施行日以後に譲渡する場合には、当該特定新聞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-4252-56/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-2 Where a business operator transfers specified newspapers (meaning newspapers 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 Effective Date) on or after the Effective Date, the consumption tax on the transfer of those specified newspapers 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、施行日前に申込みを受けて当該提示した条件に従って施行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-4252-56/art-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/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 Effective Date in accordance with the conditions so presented, in response to offers received before the Effective 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、平成八年十月一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（消費税法別表第一第七号に掲げる資産の譲渡等に該当するものを除く。）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、施行日前から施行日以後引き続き当該契約に係る資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。次条第一項及び附則第八条第一項において同じ。）を行っている場合には、施行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-4252-56/art-5/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-4 Where a business operator has continued, from before the Effective Date, to make on or after the Effective Date transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies in paragraph (1) of the following Article and Article 8, paragraph (1) of the Supplementary Provisions) relating to a lifetime residence contract (meaning a contract under which the other party to the contract acquires the right to reside for life in a fee-based home for the elderly by paying a lump sum when moving into that home) for a fee-based home for the elderly prescribed in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) that the business operator concluded during the period from October 1, 1996 to the day preceding the designated day, in which the consideration for the provision of services relating to care during the period of residence (excluding those that fall under transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act) 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, the consumption tax on the provision of those services made on or after the Effective 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「百分の八」とあるのは「百分の五」と、「百八分の六・三」とあるのは「百五分の四」と、新法第三十九条第一項中「百八分の六・三」とあるのは「百五分の四」とする。 suppl-4252-56/art-5/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/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 "8/100" in Article 38, paragraph (1) of the New Act is deemed to be replaced with "5/100" and "6.3/108" with "4/105", and the phrase "6.3/108" in Article 39, paragraph (1) of the New Act is deemed to be replaced with "4/105". 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「百八分の六・三」とあるのは、「百五分の四」とする。 suppl-4252-56/art-5/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/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, 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 "6.3/108" in those provisions is deemed to be replaced with "4/105". machine translation, not official ### 第六条（リース延払基準の方法により経理した場合の長期割賦販売等に係る資産の譲渡等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） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfers, etc. of Assets Relating to Long-Term Installment Sales, etc. Accounted for by the Lease Installment-Payment Standard Method caption: machine translation, not official suppl-4252-56/art-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-6 **第一項** 消費税法施行令第三十二条の二第一項の事業者が、施行日前に行った同項に規定する長期割賦販売等につき同項の規定の適用を受けた場合において、同条第二項の規定により施行日以後に資産の譲渡等を行ったものとみなされる同項に規定するリース譲渡延払収益額に係る部分があるときは、当該リース譲渡延払収益額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、旧法第二十九条に規定する税率による。 suppl-4252-56/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-6/par-1 Where a business operator under Article 32-2, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a long-term installment sale, etc. prescribed in that paragraph made before the Effective Date, if there is a portion relating to the amount of lease transfer installment revenue prescribed in Article 32-2, paragraph (2) of the Order for Enforcement of the Consumption Tax Act with respect to which the business operator is deemed under that paragraph to have made a transfer, etc. of assets on or after the Effective Date, the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer installment revenue is at the rate prescribed in Article 29 of the Former Act. machine translation, not official **第二項** 前条第五項の規定は、前項の規定の適用を受ける場合について準用する。 suppl-4252-56/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-6/par-2 The provisions of paragraph (5) of the preceding Article apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. machine translation, not official ### 第七条（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） — Transitional Measures Concerning Tax Rates, etc. in the Case of Receiving Special Provisions on the Time of Transfers on Deferred Payment Terms of Assets That Give Rise to Timber Income or Capital Gains of Individual Business Operators caption: machine translation, not official suppl-4252-56/art-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-7 **第一項** 消費税法施行令第三十六条第一項の個人事業者が、施行日前に行った同項に規定する延払条件付譲渡につき同項の規定の適用を受けた場合において、当該延払条件付譲渡に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金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、旧法第二十九条に規定する税率による。 suppl-4252-56/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-7/par-1 Where an individual business operator under Article 36, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a transfer on deferred payment terms prescribed in that paragraph made before the Effective Date, if there is an installment of that transfer on deferred payment terms whose payment due date arrives on or after the Effective Date, the consumption tax on the taxable transfer, etc. of assets for the portion relating to that installment 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-4252-56/art-7/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-7/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 ### 第八条（リース譲渡に係る資産の譲渡等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） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers caption: machine translation, not official suppl-4252-56/art-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-8 **第一項** 消費税法施行令第三十六条の二第一項の事業者が、施行日前に行った同項に規定するリース譲渡につき同項の規定の適用を受けた場合において、同条第二項の規定により施行日以後に資産の譲渡等を行ったものとみなされる同項に規定するリース譲渡収益額に係る部分があるときは、当該リース譲渡収益額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、旧法第二十九条に規定する税率による。 suppl-4252-56/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-8/par-1 Where a business operator under Article 36-2, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the Effective Date, if there is a portion relating to the amount of lease transfer revenue prescribed in Article 36-2, paragraph (2) of the Order for Enforcement of the Consumption Tax Act with respect to which the business operator is deemed under that paragraph to have made a transfer, etc. of assets on or after the Effective Date, the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer revenue 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-4252-56/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-8/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 ### 第九条（施行日前の長期大規模工事又は工事の請負に係る対価の額の計算方法） — Method of Calculating the Amount of Consideration Pertaining to Contracts for Long-Term Large-Scale Construction or Construction Work Prior to the Effective Date caption: machine translation, not official suppl-4252-56/art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-9 **第一項** 改正法附則第七条第一項に規定する政令で定めるところにより計算した金額は、同項に規定する長期大規模工事又は工事に係る対価の額に、施行日の前日の現況により当該長期大規模工事又は工事につき見積もられる工事原価の額のうちに当該長期大規模工事又は工事の着手の日から施行日の前日までの間に支出した原材料費、労務費その他の経費の額の合計額の占める割合を乗じて計算した金額とする。 suppl-4252-56/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-9/par-1 The amount calculated as provided by the Cabinet Order prescribed in Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act is the amount calculated by multiplying the amount of consideration for the long-term large-scale construction or construction work prescribed in that paragraph by the proportion that the total amount of raw material costs, labor costs and other expenses paid during the period from the date of commencement of that long-term large-scale construction or construction work to the day preceding the Effective Date accounts for in the amount of construction cost estimated for that long-term large-scale construction or construction work on the basis of the circumstances as of the day preceding the Effective Date. machine translation, not official ### 第十条（課税売上割合等に関する経過措置） — Transitional Measures Concerning Taxable Sales Ratio, etc. caption: machine translation, not official suppl-4252-56/art-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-10 **第一項** 事業者が、施行日前に国内において行った課税資産の譲渡等につき、施行日以後に新法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新令第四十八条第一項第二号、第五十三条第三項第二号及び第五十七条第五項第六号に掲げる金額の計算については、なお従前の例による。 suppl-4252-56/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-10/par-1 Where a business operator, with regard to a taxable transfer, etc. of assets made in Japan before the Effective Date, makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act on or after the Effective Date, the provisions then in force continue to govern the calculation of the amounts set out in Article 48, paragraph (1), item (ii), Article 53, paragraph (3), item (ii) and Article 57, paragraph (5), item (vi) of the New Order that relate to that refund, etc. of consideration for sales. machine translation, not official ### 第十一条（施行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） — Transitional Measures Concerning the Calculation of Taxable Sales in the Base Period, etc. in the Case Where a Refund, etc. of Consideration for Sales Is Made for a Taxable Transfer, etc. of Assets Made on or after the Effective Date to Which the Old Rate Applied caption: machine translation, not official suppl-4252-56/art-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-11 **第一項** 事業者が、改正法附則第五条第一項から第三項まで、第四項本文若しくは第五項本文、第六条第一項、第七条第一項、第八条第一項若しくは第十四条第一項の規定又は附則第五条第一項から第三項まで若しくは第四項本文、第六条第一項、第七条第一項、第八条第一項若しくは第十三条第一項の規定の適用を受けた課税資産の譲渡等につき、新法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る新法第九条第二項、第九条の二第二項及び第三十条第六項並びに新令第二十二条第一項、第二十三条第四項、第二十五条の四第一項、第四十八条第一項、第五十三条第三項及び第五十七条の規定の適用については、新法第九条第二項第一号ロ、第九条の二第二項第二号及び第三十条第六項並びに新令第二十二条第一項第二号、第二十三条第四項第二号、第二十五条の四第一項第二号、第四十八条第一項第二号ロ、第五十三条第三項第二号ロ及び第五十七条第五項第六号中「六十三分の八十」とあるのは、「百分の百二十五」とする。 suppl-4252-56/art-11/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-11/par-1 Where a business operator makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with regard to a taxable transfer, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the Amending Act, or the provisions of Article 5, paragraphs (1) through (3) or the main clause of paragraph (4), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 13, paragraph (1) of these Supplementary Provisions, applied, then in the application of the provisions of Article 9, paragraph (2), Article 9-2, paragraph (2) and Article 30, paragraph (6) of the New Act and Article 22, paragraph (1), Article 23, paragraph (4), Article 25-4, paragraph (1), Article 48, paragraph (1), Article 53, paragraph (3) and Article 57 of the New Order that relate to that refund, etc. of consideration for sales, the phrase "80/63" in Article 9, paragraph (2), item (i), (b), Article 9-2, paragraph (2), item (ii) and Article 30, paragraph (6) of the New Act and in Article 22, paragraph (1), item (ii), Article 23, paragraph (4), item (ii), Article 25-4, paragraph (1), item (ii), Article 48, paragraph (1), item (ii), (b), Article 53, paragraph (3), item (ii), (b) and Article 57, paragraph (5), item (vi) of the New Order is deemed to be replaced with "125/100". machine translation, not official ### 第十二条（課税資産の譲渡等についての中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets caption: machine translation, not official suppl-4252-56/art-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-12 **第一項** 施行日以後に終了する改正法附則第十三条第二項に規定する課税期間においてこの附則の規定により旧法第二十九条に規定する税率が適用される課税資産の譲渡等が行われた場合には、同項中「次条の規定」とあるのは「次条の規定又は消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）附則の規定」として、同項の規定を適用する。 suppl-4252-56/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-12/par-1 Where, in a taxable period prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act that ends on or after the Effective Date, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Act applies pursuant to these Supplementary Provisions is made, that paragraph is applied by deeming the phrase "and the following Article of the Supplementary Provisions" in that paragraph to be replaced with "and the following Article of the Supplementary Provisions or the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013)". machine translation, not official ### 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-4252-56/art-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/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、施行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（同法第十九条に規定する課税期間をいう。第三項において同じ。）の末日が施行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-4252-56/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-13/par-1 Where, for a taxable transfer, etc. of assets made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period (meaning a taxable period prescribed in Article 19 of that Act; the same applies in paragraph (3)) in which the consideration for that taxable transfer, etc. of assets is to be collected falls on or after the Effective Date, the consumption tax on that taxable transfer, etc. of assets is at the tax 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-4252-56/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/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、施行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施行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-4252-56/art-13/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-13/par-3 Where, for a taxable purchase made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to that taxable purchase. machine translation, not official ### 第十四条（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc. caption: machine translation, not official suppl-4252-56/art-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14 **第一項** 新令第七十五条第四項の規定は、施行日以後に受け入れる同条第三項に規定する特定収入（法令、消費税法施行令第七十五条第一項第六号イに規定する交付要綱等又は同号ロに規定する文書において、旧税率適用課税仕入れ等に係る同号イ（１）に規定する課税仕入れに係る支払対価の額、旧税率適用課税仕入れ等に係る同号イ（２）に規定する課税貨物の引取価額又は旧税率適用課税仕入れ等に係る同号イ（３）に規定する借入金等の返済金若しくは償還金に係る支出のためにのみ使用することとされている収入（以下この項において「旧税率適用支出に係る特定収入」という。）を除く。）について適用し、施行日前に受け入れた改正前の消費税法施行令第七十五条第三項に規定する特定収入及び施行日以後に受け入れる旧税率適用支出に係る特定収入については、なお従前の例による。 suppl-4252-56/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1 The provisions of Article 75, paragraph (4) of the New Order apply to specified income prescribed in paragraph (3) of that Article that is received on or after the Effective Date (excluding income that is provided, in laws and regulations, in the grant guidelines, etc. prescribed in Article 75, paragraph (1), item (vi), (a) of the Order for Enforcement of the Consumption Tax Act, or in the document prescribed in (b) of that item, to be used only for expenditure on the amount of consideration paid for taxable purchases prescribed in (a), (1) of that item relating to old-rate taxable purchases, etc., the value of taxable goods taken out of a bonded area prescribed in (a), (2) of that item relating to old-rate taxable purchases, etc., or repayment money or redemption money for borrowings, etc. prescribed in (a), (3) of that item relating to old-rate taxable purchases, etc. (hereinafter in this paragraph referred to as "specified income for old-rate expenditure")), and the provisions then in force continue to govern specified income prescribed in Article 75, paragraph (3) of the Order for Enforcement of the Consumption Tax Act before the amendment that was received before the Effective Date and specified income for old-rate expenditure received on or after the Effective Date. machine translation, not official **第二項** 前項に規定する旧税率適用課税仕入れ等とは、次に掲げる課税仕入れ及び課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。第一号において同じ。）の保税地域からの引取りをいう。 suppl-4252-56/art-14/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2 The old-rate taxable purchases, etc. prescribed in the preceding paragraph means the following taxable purchases and the taking out of taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies in item (i)) from a bonded area: machine translation, not official **一** 消費税法第六十条第四項の規定の適用を受ける事業者（次号において「国等」という。）が国内において行った課税仕入れ及び保税地域から引き取った課税貨物に係る消費税につき、改正法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場合における当該課税仕入れ及び当該課税貨物の保税地域からの引取り suppl-4252-56/art-14/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-1 taxable purchases and the taking out of taxable goods from a bonded area in the case where, pursuant to Article 2 of the Supplementary Provisions of the Amending Act, the provisions then in force continue to govern the consumption tax on taxable purchases made in Japan, and taxable goods taken out of a bonded area, by a business operator to which Article 60, paragraph (4) of the Consumption Tax Act applies (referred to as the "national government, etc." in the following item); machine translation, not official **二** 国等が国内において行った課税仕入れのうち、改正法附則第五条第一項から第三項まで、第四項本文若しくは第五項本文若しくは第七条第一項の規定又は附則第五条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、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けたもの suppl-4252-56/art-14/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-2 among taxable purchases made in Japan by the national government, etc., those in which the national government, etc. took a transfer of, or borrowed, assets relating to a taxable transfer, etc. of assets to which the provisions referred to below applied, or received provision of services relating to that taxable transfer, etc. of assets, from a business operator to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4), the main clause of paragraph (5) or Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act, or Article 5, paragraphs (1) through (3) of these Supplementary Provisions, applied. machine translation, not official --- ## Cites - suppl-4252-56/art-2/par-1: 第五条 → 消費税法施行令 第五条 (Article 5), art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-5 - suppl-4252-56/art-2/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-2/par-1: 同項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-2/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4252-56/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-2 - suppl-4252-56/art-2/par-1: 附則第十四条 → 消費税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4252-56/art-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14 - suppl-4252-56/art-2/par-2: 前項 → 消費税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4252-56/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-2/par-1 - suppl-4252-56/art-2/par-2: 附則第五条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-4252-56/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 - suppl-4252-56/art-2/par-2: 附則第五条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-4252-56/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-2 - suppl-4252-56/art-2/par-2: 附則第五条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-4252-56/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-3 - suppl-4252-56/art-2/par-2: 新令第五条 → 消費税法施行令 第五条 (Article 5), art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-5 - suppl-4252-56/art-3/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-3/par-1: 第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-3/par-1: 新令第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - suppl-4252-56/art-3/par-1: 新令第二十三条第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-4 - suppl-4252-56/art-3/par-2: 新令第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - suppl-4252-56/art-3/par-2: 同項第二号 → 消費税法施行令 第二十五条の四第一項第二号 (Article 25-4, paragraph (1), item (ii)), art-25-4/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1/item-2 - suppl-4252-56/art-4/par-2/item-5: 熱供給事業法（昭和四十七年法律第八十八号）第二条第一項 → e-Gov law 347AC0000000088, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4252-56/art-4/par-3: この項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4252-56/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-3 - suppl-4252-56/art-4/par-4: 前項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4252-56/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-3 - suppl-4252-56/art-4/par-7: 割賦販売法（昭和三十六年法律第百五十九号）第二条第六項 → 割賦販売法 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — https://japanlaw.org/en/installment-sales-act/art-2/par-6 (e-Gov law ID 336AC0000000159) - suppl-4252-56/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-4252-56/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 - suppl-4252-56/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-4252-56/art-5/par-4: 消費税法別表第一第七号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-5/par-4: 消費税法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-5/par-4: 次条第一項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4252-56/art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-6/par-1 - suppl-4252-56/art-5/par-4: 附則第八条第一項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4252-56/art-8/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-8/par-1 - suppl-4252-56/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-4252-56/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 - suppl-4252-56/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-4252-56/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-2 - suppl-4252-56/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-4252-56/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-3 - suppl-4252-56/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-4252-56/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-4 - suppl-4252-56/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-4252-56/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 - suppl-4252-56/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-4252-56/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-2 - suppl-4252-56/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-4252-56/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-3 - suppl-4252-56/art-6/par-2: 前条第五項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4252-56/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-5 - suppl-4252-56/art-6/par-2: 前項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4252-56/art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-6/par-1 - suppl-4252-56/art-7/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-4252-56/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-5 - suppl-4252-56/art-7/par-2: 前項 → 消費税法施行令 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4252-56/art-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-7/par-1 - suppl-4252-56/art-8/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-4252-56/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-5 - suppl-4252-56/art-8/par-2: 前項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4252-56/art-8/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-8/par-1 - suppl-4252-56/art-10/par-1: 新令第四十八条第一項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-2 - suppl-4252-56/art-10/par-1: 第五十三条第三項第二号 → 消費税法施行令 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-2 - suppl-4252-56/art-10/par-1: 第五十七条第五項第六号 → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-6 - suppl-4252-56/art-11/par-1: 附則第五条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-4252-56/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 - suppl-4252-56/art-11/par-1: 附則第五条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-4252-56/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-2 - suppl-4252-56/art-11/par-1: 附則第五条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-4252-56/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-3 - suppl-4252-56/art-11/par-1: 第四項 → 消費税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4252-56/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-4 - suppl-4252-56/art-11/par-1: 第六条第一項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4252-56/art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-6/par-1 - suppl-4252-56/art-11/par-1: 第七条第一項 → 消費税法施行令 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4252-56/art-7/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-7/par-1 - suppl-4252-56/art-11/par-1: 第八条第一項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4252-56/art-8/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-8/par-1 - suppl-4252-56/art-11/par-1: 第十三条第一項 → 消費税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4252-56/art-13/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-13/par-1 - suppl-4252-56/art-11/par-1: 新令第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1 - suppl-4252-56/art-11/par-1: 第二十三条第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-4 - suppl-4252-56/art-11/par-1: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1 - suppl-4252-56/art-11/par-1: 第四十八条第一項 → 消費税法施行令 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1 - suppl-4252-56/art-11/par-1: 第五十三条第三項 → 消費税法施行令 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3 - suppl-4252-56/art-11/par-1: 第五十七条 → 消費税法施行令 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57 - suppl-4252-56/art-11/par-1: 新令第二十二条第一項第二号 → 消費税法施行令 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-22/par-1/item-2 - suppl-4252-56/art-11/par-1: 第二十三条第四項第二号 → 消費税法施行令 第二十三条第四項第二号 (Article 23, paragraph (4), item (ii)), art-23/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-23/par-4/item-2 - suppl-4252-56/art-11/par-1: 第二十五条の四第一項第二号 → 消費税法施行令 第二十五条の四第一項第二号 (Article 25-4, paragraph (1), item (ii)), art-25-4/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-4/par-1/item-2 - suppl-4252-56/art-11/par-1: 第四十八条第一項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-48/par-1/item-2 - suppl-4252-56/art-11/par-1: 第五十三条第三項第二号 → 消費税法施行令 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-3/item-2 - suppl-4252-56/art-11/par-1: 第五十七条第五項第六号 → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57/par-5/item-6 - suppl-4252-56/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-4252-56/art-13/par-1: 同法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act/art-19 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-13/par-1: 第三項 → 消費税法施行令 附則第十三条第三項 (Supplementary Provisions, Article 13, paragraph (3)), suppl-4252-56/art-13/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-13/par-3 - suppl-4252-56/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-4252-56/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-5 - suppl-4252-56/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-4252-56/art-13/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-13/par-1 - suppl-4252-56/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) - suppl-4252-56/art-14/par-1: 新令第七十五条第四項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-4 - suppl-4252-56/art-14/par-1: 同条第三項 → 消費税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-3 - suppl-4252-56/art-14/par-1: 消費税法施行令第七十五条第一項第六号 → 消費税法施行令 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-1/item-6 - suppl-4252-56/art-14/par-1: この項 → 消費税法施行令 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4252-56/art-14/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1 - suppl-4252-56/art-14/par-2: 前項 → 消費税法施行令 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4252-56/art-14/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1 - suppl-4252-56/art-14/par-2: 消費税法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-14/par-2: 第一号 → 消費税法施行令 附則第十四条第二項第一号 (Supplementary Provisions, Article 14, paragraph (2), item (i)), suppl-4252-56/art-14/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-1 - suppl-4252-56/art-14/par-2/item-1: 消費税法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/en/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108) - suppl-4252-56/art-14/par-2/item-1: 次号 → 消費税法施行令 附則第十四条第二項第二号 (Supplementary Provisions, Article 14, paragraph (2), item (ii)), suppl-4252-56/art-14/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-2 - suppl-4252-56/art-14/par-2/item-2: 附則第五条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-4252-56/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 - suppl-4252-56/art-14/par-2/item-2: 附則第五条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-4252-56/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-2 - suppl-4252-56/art-14/par-2/item-2: 附則第五条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-4252-56/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-3 ## Cited by 24 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第二条第一項（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-4252-56/art-2/par-1 - 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-4252-56/art-2/par-2 - 消費税法施行令 附則第四条第三項（旅客運賃等の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-3 - 消費税法施行令 附則第四条第四項（旅客運賃等の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-4/par-4 - 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-4252-56/art-5/par-3 - 消費税法施行令 附則第五条第四項（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-4252-56/art-5/par-4 - 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-4252-56/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-4252-56/art-5/par-6 - 消費税法施行令 附則第六条第二項（リース延払基準の方法により経理した場合の長期割賦販売等に係る資産の譲渡等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-4252-56/art-6/par-2 - 消費税法施行令 附則第七条第二項（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-4252-56/art-7/par-2 - 消費税法施行令 附則第八条第二項（リース譲渡に係る資産の譲渡等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-4252-56/art-8/par-2 - 消費税法施行令 附則第十一条第一項（施行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-4252-56/art-11/par-1 - 消費税法施行令 附則第十三条第一項（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-4252-56/art-13/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-4252-56/art-13/par-2 - 消費税法施行令 附則第十四条第一項（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1 - 消費税法施行令 附則第十四条第二項（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2 - 消費税法施行令 附則第十四条第二項第一号（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-1 - 消費税法施行令 附則第十四条第二項第二号（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-2 - 消費税法施行令 附則第五条第一項（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-4262-317/art-5/par-1 - 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-4262-317/art-5/par-3 - 消費税法施行令 附則第六条第二項（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-2 - 消費税法施行令 附則第十三条第一項（元年軽減対象資産の譲渡等に係る課税標準の計算等に関する経過措置の適用対象とならない課税資産の譲渡等の範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-13/par-1 - 消費税法施行令 附則第六条第一項（旧税率が適用された課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-1 - 消費税法施行令 附則第七条第二項（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/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-20261106T203801-044, 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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-046, translated 2026-11-07 - 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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-049, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-053, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-054, 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-20261106T203801-054, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-055, 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-20261106T203801-055, 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