# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（予約販売に係る書籍等の税率等に関する経過措置） — address `suppl-4262-317/art-5` - 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-5 - 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-4262-317/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5 **第一項** 事業者が、平成三十一年四月一日（第三項及び第四項において「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、改正法第三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。ただし、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。第三項ただし書において「二十五年改正政令」という。）附則第五条第一項の規定の適用を受ける課税資産の譲渡等については、この限りでない。 suppl-4262-317/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1 Where a business operator, with respect to books or other goods it transfers under a contract concluded before April 1, 2019 (referred to as the "designated day" in paragraphs (3) and (4)) that promises to supply them regularly and continuously to an unspecified and large number of persons, has received before the Effective Date all or part of the consideration for that transfer provided in that contract, and makes on or after the Effective Date the transfer of the books or other goods to which the receipt of that consideration relates, the tax rate prescribed in Article 29 of the Consumption Tax Act before the amendment by the provisions of Article 3 of the Amending Act (hereinafter referred to as the "Former Act") applies to the consumption tax on the taxable transfer, etc. of assets of the portion relating to the consideration so received among the taxable transfers, etc. of assets relating to those books or other goods; provided, however, that this does not apply to a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013; referred to as the "2013 Amending Cabinet Order" in the proviso to paragraph (3)) apply. 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-4262-317/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-2 Where a business operator transfers a specified newspaper (meaning, among newspapers issued regularly at periodic intervals such as weekly or monthly to an unspecified and large number of persons for which the issuer designates the day of sale, one for which the designated day is before the Effective Date) on or after the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on the transfer of that specified newspaper. 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。ただし、二十五年改正政令附則第五条第三項の規定の適用を受ける課税資産の譲渡等については、この限りでない。 suppl-4262-317/art-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3 Where a business operator that sells goods by the method of mail order sale (meaning the sale of goods in which the content of the goods, the sales price and other conditions are presented to an unspecified and large number of persons, an offer to enter into a sales contract is received by mail, telephone or other means, and the sale is made in accordance with the conditions so presented; excluding sales relating to the contract 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 an offer received before the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on the sale of those goods; provided, however, that this does not apply to a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the 2013 Amending Cabinet Order apply. machine translation, not official **第四項** 事業者が、平成二十五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-4262-317/art-5/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-4 Where a business operator, under a lifetime residency contract 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) (meaning a contract under which, based on the contract, the counterparty to the contract acquires the right to reside in the fee-based home for the elderly for life by paying a lump sum when moving into the fee-based home for the elderly) concluded during the period from October 1, 2013 to the day preceding the designated day, under which the consideration for the provision of services relating to nursing care during the period of residency (excluding what falls under a transfer, etc. of assets listed in Appended Table 1, item (vii) of the Consumption Tax Act) is paid as a lump sum at the time of moving in, and under which 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, has been continuously making, from before the Effective Date through on or after the Effective Date, a transfer, etc. of assets relating to that contract (meaning a transfer, 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 these Supplementary Provisions), the tax rate prescribed in Article 29 of the Former Act applies to 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); provided, however, that where the amount of that lump sum is changed on or after the designated day, this does not apply to the provision of those services made after the change. machine translation, not official **第五項** 特定家庭用機器再商品化法（平成十年法律第九十七号）第四条に規定する製造業者等又は同法第三十二条第一項に規定する指定法人が、同法第十八条第一項に規定する特定家庭用機器廃棄物の再商品化等又は同法第三十三条第二号に掲げる業務に係る対価を施行日前に領収している場合（同法第十二条の規定に基づき同法第五条に規定する小売業者が施行日前に領収している場合を含む。）において、当該対価の領収に係る課税資産の譲渡等を施行日以後に行うときは、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-4262-317/art-5/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-5 Where a manufacturer, etc. prescribed in Article 4 of the Act on Recycling of Specified Kinds of Home Appliances (Act No. 97 of 1998) or a designated corporation prescribed in Article 32, paragraph (1) of that Act has received before the Effective Date the consideration for the recycling, etc. of specified kinds of home appliance waste prescribed in Article 18, paragraph (1) of that Act or for the affairs listed in Article 33, item (ii) of that Act (including where a retailer prescribed in Article 5 of that Act has received it before the Effective Date pursuant to Article 12 of that Act), and makes on or after the Effective Date the taxable transfer, etc. of assets relating to the receipt of that consideration, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on that taxable transfer, etc. of assets. machine translation, not official **第六項** 第一項本文、第二項、第三項本文、第四項本文又は前項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「百分の十」とあるのは「百分の八」と、「百十分の七・八」とあるのは「百八分の六・三」と、新法第三十九条第一項中「百十分の七・八」とあるのは「百八分の六・三」とする。 suppl-4262-317/art-5/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-6 With regard to the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Act to a taxable transfer, etc. of assets to which the main clause of paragraph (1), paragraph (2), the main clause of paragraph (3), the main clause of paragraph (4) or the preceding paragraph applies, in Article 38, paragraph (1) of the New Act, the phrase "10 percent" is deemed to be replaced with "8 percent" and the phrase "7.8/110" with "6.3/108", and in Article 39, paragraph (1) of the New Act, the phrase "7.8/110" is deemed to be replaced with "6.3/108". machine translation, not official **第七項** 事業者が第一項本文、第二項、第三項本文又は第五項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「百十分の七・八」とあるのは、「百八分の六・三」とする。 suppl-4262-317/art-5/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-7 Where a business operator takes a transfer of assets relating to a taxable transfer, etc. of assets to which the provisions of the main clause of paragraph (1), paragraph (2), the main clause of paragraph (3) or paragraph (5) applied, from a business operator to which those provisions applied, or receives provision of services relating to that taxable transfer, etc. of assets, with regard to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Act, the phrase "7.8/110" in those provisions is deemed to be replaced with "6.3/108". machine translation, not official --- ## Cites - suppl-4262-317/art-5/par-1: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4262-317/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3 - suppl-4262-317/art-5/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-4262-317/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-4 - suppl-4262-317/art-5/par-1: 附則第五条第一項 → 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-4262-317/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-4262-317/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1 - suppl-4262-317/art-5/par-3: 二十五年改正政令附則第五条第三項 → 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-4262-317/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-4262-317/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-4262-317/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-4262-317/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-4262-317/art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-6/par-1 - suppl-4262-317/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-4262-317/art-8/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-8/par-1 - suppl-4262-317/art-5/par-5: 特定家庭用機器再商品化法（平成十年法律第九十七号）第四条 → e-Gov law 410AC0000000097, 第四条 (Article 4), art-4 — not held in this collection - suppl-4262-317/art-5/par-5: 同法第三十二条第一項 → e-Gov law 410AC0000000097, 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — not held in this collection - suppl-4262-317/art-5/par-5: 同法第十八条第一項 → e-Gov law 410AC0000000097, 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — not held in this collection - suppl-4262-317/art-5/par-5: 同法第三十三条第二号 → e-Gov law 410AC0000000097, 第三十三条第一項第二号 (Article 33, paragraph (1), item (ii)), art-33/par-1/item-2 — not held in this collection - suppl-4262-317/art-5/par-5: 同法第十二条 → e-Gov law 410AC0000000097, 第十二条 (Article 12), art-12 — not held in this collection - suppl-4262-317/art-5/par-5: 同法第五条 → e-Gov law 410AC0000000097, 第五条 (Article 5), art-5 — not held in this collection - suppl-4262-317/art-5/par-6: 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-4262-317/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1 - suppl-4262-317/art-5/par-6: 第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4262-317/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-2 - suppl-4262-317/art-5/par-6: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4262-317/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3 - suppl-4262-317/art-5/par-6: 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-4262-317/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-4 - suppl-4262-317/art-5/par-6: 前項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4262-317/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-5 - suppl-4262-317/art-5/par-7: 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-4262-317/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1 - suppl-4262-317/art-5/par-7: 第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4262-317/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-2 - suppl-4262-317/art-5/par-7: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4262-317/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3 - suppl-4262-317/art-5/par-7: 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-4262-317/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-5 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第二条第二項（調整対象固定資産等の範囲に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-2/par-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-4262-317/art-5/par-6 - 消費税法施行令 附則第五条第七項（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-7 - 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-4262-317/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-4262-317/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-4262-317/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-4262-317/art-11/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-4262-317/art-13/par-2 - 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-4262-317/art-14/par-2/item-2 - 消費税法施行令 附則第四条第一項（予約販売等に係る元年軽減対象資産の譲渡等に係る税率に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-4/par-1 - 消費税法施行令 附則第六条第三項（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-3 - 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 附則第六条第二項（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-2 - 消費税法施行令 附則第七条第三項（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-3 - 消費税法施行令 附則第二十六条第一項（予約販売等に係る軽減対象課税資産の譲渡等に係る税率に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-26/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-20261106T203801-048, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-056, 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-20261106T203801-056, 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