# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-141/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（課税売上割合の計算方法に関する経過措置） — address `suppl-4262-141/art-3` - 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/art-3 - 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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - 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