# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十条 (Supplementary Provisions, Article 10)（課税売上割合等に関する経過措置） — address `suppl-4252-56/art-10` - 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/art-10 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十条（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 --- ## Cites - 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 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-049, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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