# 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-4262-141. 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-4262-141` - 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-4262-141 - 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 平成二六年三月三一日政令第一四一号 suppl-4262-141 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4262-141/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/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。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-4262-141/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1 This Cabinet Order comes into effect on April 1, 2014; 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** 第十八条の改正規定及び次条の規定　平成二十六年十月一日 suppl-4262-141/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-1 the provisions amending Article 18 and the provisions of the following Article: October 1, 2014; machine translation, not official **二** 第五十七条の改正規定及び附則第四条の規定　平成二十七年四月一日 suppl-4262-141/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-2 the provisions amending Article 57 and the provisions of Article 4 of these Supplementary Provisions: April 1, 2015; machine translation, not official **三** 第十四条第八号の改正規定（同号を同条第九号とする部分を除く。）　児童福祉法の一部を改正する法律（平成二十六年法律第四十七号）の施行の日 suppl-4262-141/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-3 the provisions amending Article 14, item (viii) (excluding the portion that makes that item item (ix) of that Article): the date of enforcement of the Act Partially Amending the Child Welfare Act (Act No. 47 of 2014); machine translation, not official **四** 第十四条第二十三号を同条第二十四号とし、同条第九号から第二十二号までを一号ずつ繰り下げる改正規定及び同条第八号を同条第九号とし、同条第七号を同条第八号とし、同条第六号の次に一号を加える改正規定　難病の患者に対する医療等に関する法律（平成二十六年法律第五十号）の施行の日 suppl-4262-141/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-4 the provisions that make Article 14, item (xxiii) item (xxiv) of that Article and shift items (ix) through (xxii) of that Article down by one item each, and the provisions that make item (viii) of that Article item (ix) of that Article, make item (vii) of that Article item (viii) of that Article and add one item after item (vi) of that Article: the date of enforcement of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014); machine translation, not official **五** 第十四条の三の改正規定　子ども・子育て支援法（平成二十四年法律第六十五号）の施行の日 suppl-4262-141/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-5 the provisions amending Article 14-3: the date of enforcement of the Act on Support for Children and Child-rearing (Act No. 65 of 2012). machine translation, not official ### 第二条（輸出物品販売場で譲渡する物品の範囲、手続等に関する経過措置） — Transitional Measures Concerning the Scope of Goods Transferred at Tax-Free Shops, Procedures, etc. caption: machine translation, not official suppl-4262-141/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-2 **第一項** 改正後の消費税法施行令（以下「新令」という。）第十八条の規定は、平成二十六年十月一日以後に行われる課税資産の譲渡等（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。以下この条において同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。 suppl-4262-141/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-2/par-1 The provisions of Article 18 of the Order for Enforcement of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Order") apply 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 in this Article) made on or after October 1, 2014, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that date. machine translation, not official ### 第三条（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-4262-141/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-3 **第一項** 新令第四十八条第五項（新令第五十三条第四項において読み替えて適用する場合を含む。）の規定は、平成二十六年四月一日以後に行われる金銭債権（消費税法施行令第九条第一項第四号に掲げる金銭債権をいう。以下この条において同じ。）の譲渡について適用し、同日前に行われた金銭債権の譲渡については、なお従前の例による。 suppl-4262-141/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-3/par-1 The provisions of Article 48, paragraph (5) of the New Order (including where they apply with replaced terms pursuant to Article 53, paragraph (4) of the New Order) apply to transfers of monetary claims (meaning monetary claims set out in Article 9, paragraph (1), item (iv) of the Order for Enforcement of the Consumption Tax Act; the same applies hereinafter in this Article) made on or after April 1, 2014, and the provisions then in force continue to govern transfers of monetary claims made before that date. machine translation, not official ### 第四条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators caption: machine translation, not official suppl-4262-141/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4 **第一項** 新令第五十七条の規定は、平成二十七年四月一日（平成二十六年十月一日前に消費税法第三十七条第一項の規定による届出書を提出した同項に規定する事業者（同法第三十七条の二第一項又は消費税法施行令第五十七条の二の規定に基づき平成二十六年十月一日前に当該届出書を提出したものとみなされた事業者を含む。）で平成二十七年四月一日以後に開始する課税期間（同法第十九条に規定する課税期間をいう。以下この条において同じ。）につき同法第三十七条第六項の規定の適用を受けるものについては、同条第一項に規定する翌課税期間の初日から二年を経過する日の属する課税期間の末日の翌日。以下この条において同じ。）以後に開始する課税期間について適用し、平成二十七年四月一日前に開始した課税期間については、なお従前の例による。 suppl-4262-141/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4/par-1 The provisions of Article 57 of the New Order apply to taxable periods beginning on or after April 1, 2015 (for a business operator prescribed in Article 37, paragraph (1) of the Consumption Tax Act that submitted the written notification under that paragraph before October 1, 2014 (including a business operator deemed to have submitted that written notification before October 1, 2014 pursuant to Article 37-2, paragraph (1) of that Act or Article 57-2 of the Order for Enforcement of the Consumption Tax Act) and to which Article 37, paragraph (6) of the Consumption Tax Act applies for a taxable period beginning on or after April 1, 2015 (meaning a taxable period prescribed in Article 19 of that Act; the same applies hereinafter in this Article), the day following the last day of the taxable period that includes the day on which two years have elapsed from the first day of the following taxable period prescribed in Article 37, paragraph (1) of that Act; the same applies hereinafter in this Article), and the provisions then in force continue to govern taxable periods that began before April 1, 2015. machine translation, not official --- ## Cites - suppl-4262-141/art-1/par-1/item-1: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4262-141/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-2 - suppl-4262-141/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-4262-141/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4 - suppl-4262-141/art-2/par-1: 第十八条 → 消費税法施行令 第十八条 (Article 18), art-18 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18 - suppl-4262-141/art-2/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-4262-141/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4262-141/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-2 - suppl-4262-141/art-3/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-4262-141/art-3/par-1: 新令第五十三条第四項 → 消費税法施行令 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-53/par-4 - suppl-4262-141/art-3/par-1: 消費税法施行令第九条第一項第四号 → 消費税法施行令 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-9/par-1/item-4 - suppl-4262-141/art-3/par-1: この条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4262-141/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-3 - suppl-4262-141/art-4/par-1: 新令第五十七条 → 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-4262-141/art-4/par-1: 消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - suppl-4262-141/art-4/par-1: 同法第三十七条の二第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-4262-141/art-4/par-1: 消費税法施行令第五十七条の二 → 消費税法施行令 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57-2 - suppl-4262-141/art-4/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-4262-141/art-4/par-1: この条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4262-141/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-4 - suppl-4262-141/art-4/par-1: 同法第三十七条第六項 → 消費税法 第三十七条第六項 (Article 37, paragraph (6)), art-37/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37/par-6 (e-Gov law ID 363AC0000000108) ## Cited by 5 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一号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-1/par-1/item-1 - 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-4262-141/art-1/par-1/item-2 - 消費税法施行令 附則第二条第一項（輸出物品販売場で譲渡する物品の範囲、手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-2/par-1 - 消費税法施行令 附則第三条第一項（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-4262-141/art-3/par-1 - 消費税法施行令 附則第四条第一項（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/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-20261106T203801-055, 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