# 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-4262-317/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)（旅客運賃等の範囲等） — address `suppl-4262-317/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-4262-317/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（旅客運賃等の範囲等） — Scope, etc. of Passenger Fares, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4262-317/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4</sup>

**第一項**  改正法附則第十六条第一項において準用する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。
<sup>suppl-4262-317/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-1</sup>
The consideration specified by Cabinet Order for a taxable transfer, etc. of assets prescribed in Article 5, paragraph (1) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, is as follows:
<sup>machine translation, not official</sup>

  **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。）
  <sup>suppl-4262-317/art-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-1/item-1</sup>
  passenger fares (including fees) for trains, electric trains, shared-ride buses, vessels or aircraft;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-4262-317/art-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-1/item-2</sup>
  admission fees to places where movies, plays, entertainments, music, sports or shows are shown or played to an unspecified and large number of persons;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-4262-317/art-4/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-1/item-3</sup>
  admission fees to racecourses, bicycle racing tracks, small-vehicle racing tracks or motorboat racing tracks;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-4262-317/art-4/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-1/item-4</sup>
  admission fees to art museums, amusement parks, zoos, exposition venues, and other facilities or places similar to these that an unspecified and large number of persons enter.
  <sup>machine translation, not official</sup>

**第二項**  改正法附則第十六条第一項において準用する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（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。）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（以下この項において「特定課税資産の譲渡等」という。）のうち特定資産の譲渡等に該当しないものとし、改正法附則第十六条第一項において準用する改正法附則第五条第二項に規定する政令で定める特定課税仕入れは、特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れをいう。次項及び附則第十三条第一項において同じ。）のうち他の者から受けた特定課税資産の譲渡等に該当するものとする。
<sup>suppl-4262-317/art-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2</sup>
The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are those that do not fall under a specified transfer, etc. of assets, among the following taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act) for which the right to receive payment of the fee is determined on the basis of meter reading or an act similar thereto (hereinafter in this paragraph referred to as "specified taxable transfers, etc. of assets"), and the specified taxable purchases specified by Cabinet Order prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are those that fall under a specified taxable transfer, etc. of assets received from another person, among specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies in the following paragraph and Article 13, paragraph (1) of these Supplementary Provisions):
<sup>machine translation, not official</sup>

  **一**  電気の供給
  <sup>suppl-4262-317/art-4/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2/item-1</sup>
  supply of electricity;
  <sup>machine translation, not official</sup>

  **二**  ガスの供給
  <sup>suppl-4262-317/art-4/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2/item-2</sup>
  supply of gas;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-4262-317/art-4/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2/item-3</sup>
  supply of tap water or industrial water, and the act of allowing the use of sewerage;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-4262-317/art-4/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2/item-4</sup>
  provision of telecommunications services prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act;
  <sup>machine translation, not official</sup>

  **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
  <sup>suppl-4262-317/art-4/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2/item-5</sup>
  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;
  <sup>machine translation, not official</sup>

  **六**  灯油（揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第二条第十一項に規定する灯油をいう。）の供給
  <sup>suppl-4262-317/art-4/par-2/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2/item-6</sup>
  supply of kerosene (meaning kerosene prescribed in Article 2, paragraph (11) of the Act on the Quality Control of Gasoline and Other Fuels (Act No. 88 of 1976)).
  <sup>machine translation, not official</sup>

**第三項**  改正法附則第十六条第一項において準用する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又は特定課税仕入れのうち、施行日以後初めて支払を受ける権利又は支払義務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又は支払義務が確定した日をいい、当該確定した日がない場合には、当該特定継続供給等に係る課税資産の譲渡等又は特定課税仕入れを開始した日をいう。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又は支払義務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令和元年十月三十一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。
<sup>suppl-4262-317/art-4/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-3</sup>
The part specified by Cabinet Order prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, is the part relating to the amount calculated by dividing the fee for which the right to receive payment or the obligation to pay is first determined on or after the Effective Date, among the taxable transfers, etc. of assets by specified continuous supply or the specified taxable purchases prescribed in Article 5, paragraph (2) of the Supplementary Provisions of the Amending Act, by the number of months in the period from the previous fixing date (meaning the date on which the right to receive payment or the obligation to pay the immediately preceding fee was determined or, where there is no such determined date, the date on which the taxable transfer, etc. of assets by specified continuous supply or the specified taxable purchase was commenced; the same applies hereinafter in this paragraph) to the date on which the right to receive payment or the obligation to pay the fee is first determined on or after the Effective Date, and multiplying the result by the number of months in the period from the previous fixing date to October 31, 2019.
<sup>machine translation, not official</sup>

**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。
<sup>suppl-4262-317/art-4/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-4</sup>
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.
<sup>machine translation, not official</sup>

**第五項**  改正法附則第十六条第一項において準用する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。
<sup>suppl-4262-317/art-4/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-5</sup>
The contracts specified by Cabinet Order prescribed in Article 5, paragraph (3) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are those under which the counterparty has placed orders concerning the content of the work under the contract (including contracts for the transfer of a building that relate to a building constructed in accordance with orders of the person receiving the transfer of the building concerning the interior or exterior of the building or the installation or structure of its equipment), among contracts to undertake surveying, geological surveys, investigation, planning, drafting and supervision concerning the execution of construction work, design, production of motion pictures, development of software, and other work (including contracts of mandate and other contracts similar to contracts to undertake work), under which a long period is required to complete the work and delivery of the subject matter of the work is to be made in a lump sum.
<sup>machine translation, not official</sup>

**第六項**  改正法附則第十六条第一項において準用する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。
<sup>suppl-4262-317/art-4/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-6</sup>
The requirements specified by Cabinet Order prescribed in Article 5, paragraph (4), item (iii) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, are that the contract provides that the proportion that the total amount of consideration for that lending of assets paid during the contract period accounts for in the total of the amount of costs required for the acquisition of the assets relating to that lending of assets and the amount of incidental costs (including the amount of interest or insurance premiums) is 90/100 or more.
<sup>machine translation, not official</sup>

**第七項**  改正法附則第十六条第一項において準用する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。
<sup>suppl-4262-317/art-4/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-7</sup>
The contracts specified by Cabinet Order as contracts under which all or part of the consideration is paid in installments prior to the provision of services, as prescribed in Article 5, paragraph (5) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) 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.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4262-317/art-4/par-2: 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-4262-317/art-4/par-2: この項 → 消費税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4262-317/art-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-2
- suppl-4262-317/art-4/par-2: 消費税法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act/art-5/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4262-317/art-4/par-2: 次項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4262-317/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-3
- suppl-4262-317/art-4/par-2: 附則第十三条第一項 → 消費税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4262-317/art-13/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-13/par-1
- suppl-4262-317/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-4262-317/art-4/par-2/item-6: 揮発油等の品質の確保等に関する法律（昭和五十一年法律第八十八号）第二条第十一項 → e-Gov law 351AC0000000088, 第二条第十一項 (Article 2, paragraph (11)), art-2/par-11 — not held in this collection
- suppl-4262-317/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-4262-317/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-3
- suppl-4262-317/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-4262-317/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/par-3
- suppl-4262-317/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)

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 附則第三条第一項（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） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-3/par-1
- 消費税法施行令 附則第四条第二項（旅客運賃等の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-4/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-4262-317/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-4262-317/art-4/par-4

---

## 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, 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, 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-20261106T203801-056, 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