# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

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- 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-4272-145`
- 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-4272-145
- 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.

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## 附　則 平成二七年三月三一日政令第一四五号
<sup>suppl-4272-145 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4272-145/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-1</sup>

**第一項**  この政令は、平成二十七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。
<sup>suppl-4272-145/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2015; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中消費税法施行令第九条第一項第三号の改正規定　平成二十七年五月一日
  <sup>suppl-4272-145/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-1</sup>
  the provisions amending Article 9, paragraph (1), item (iii) of the Order for Enforcement of the Consumption Tax Act in Article 1: May 1, 2015;
  <sup>machine translation, not official</sup>

  **二**  第一条の規定（同条中消費税法施行令第二条の次に一条を加える改正規定、同令第九条第一項第三号の改正規定、同令第十四条の二の改正規定、同令第十六条第一号の改正規定、同令第十八条の改正規定、同条の次に三条を加える改正規定、同令第四十二条第一項第二号の改正規定及び同令第四十三条第一号の改正規定を除く。）並びに次条並びに附則第四条、第五条第一項及び第六条から第十一条までの規定　平成二十七年十月一日
  <sup>suppl-4272-145/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-2</sup>
  the provisions of Article 1 (excluding the provisions adding one Article after Article 2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 9, paragraph (1), item (iii) of that Order, the provisions amending Article 14-2 of that Order, the provisions amending Article 16, item (i) of that Order, the provisions amending Article 18 of that Order, the provisions adding three Articles after Article 18 of that Order, the provisions amending Article 42, paragraph (1), item (ii) of that Order and the provisions amending Article 43, item (i) of that Order), the provisions of the following Article, and the provisions of Article 4, Article 5, paragraph (1) and Articles 6 through 11 of these Supplementary Provisions: October 1, 2015;
  <sup>machine translation, not official</sup>

  **三**  第一条中消費税法施行令第二条の次に一条を加える改正規定、同令第十四条の二第三項第二号の改正規定、同令第四十二条第一項第二号の改正規定及び同令第四十三条第一号の改正規定並びに附則第五条第二項の規定　平成二十八年四月一日
  <sup>suppl-4272-145/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-3</sup>
  the provisions adding one Article after Article 2 of the Order for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 14-2, paragraph (3), item (ii) of that Order, the provisions amending Article 42, paragraph (1), item (ii) of that Order and the provisions amending Article 43, item (i) of that Order, and the provisions of Article 5, paragraph (2) of these Supplementary Provisions: April 1, 2016.
  <sup>machine translation, not official</sup>

### 第二条（継続的電気通信利用役務の提供に係る課税に関する経過措置） — Transitional Measures Concerning Taxation on the Supply of Continuous Telecommunications Services
<sup>caption: machine translation, not official</sup>
<sup>suppl-4272-145/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2</sup>

**第一項**  国外事業者（所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「改正法」という。）第四条の規定による改正後の消費税法（以下「新法」という。）第二条第一項第四号の二に規定する国外事業者をいう。次項において同じ。）が、平成二十七年四月一日前に締結した電気通信利用役務の提供（新法第二条第一項第八号の三に規定する電気通信利用役務の提供をいう。以下この項において同じ。）に係る契約（次項において「特定契約」という。）に基づき、同年十月一日前から同日以後引き続き行う電気通信利用役務の提供に係る消費税については、なお従前の例による。ただし、同年四月一日以後に当該電気通信利用役務の提供の対価の額（新法第二十八条第一項に規定する対価の額をいう。）の変更が行われた場合は、この限りでない。
<sup>suppl-4272-145/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-1</sup>
With regard to consumption tax on the supply of telecommunications services that a foreign business operator (meaning a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act after the amendment by the provisions of Article 4 of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "Amending Act") (hereinafter referred to as the "New Act"); the same applies in the following paragraph) continues to carry out, from before October 1, 2015 through on or after that date, based on a contract concluded before April 1, 2015 for the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the New Act; the same applies hereinafter in this paragraph) (referred to as a "specified contract" in the following paragraph), the provisions then in force continue to govern; provided, however, that this does not apply where the amount of consideration for that supply of telecommunications services (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the New Act) is changed on or after April 1 of that year.
<sup>machine translation, not official</sup>

**第二項**  事業者（消費税法第二条第一項第四号に規定する事業者をいう。附則第四条において同じ。）が、平成二十七年四月一日前に国外事業者との間で締結した特定契約に基づき、同年十月一日前から同日以後引き続き行う特定課税仕入れ（新法第五条第一項に規定する特定課税仕入れをいう。次項において同じ。）については、新法第四条第一項の規定にかかわらず、消費税を課さない。ただし、同年四月一日以後に当該特定課税仕入れに係る支払対価の額（新法第二十八条第二項に規定する支払対価の額をいう。）の変更が行われた場合は、この限りでない。
<sup>suppl-4272-145/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-2</sup>
With regard to specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the New Act; the same applies in the following paragraph) that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies in Article 4 of these Supplementary Provisions) continues to make, from before October 1, 2015 through on or after that date, based on a specified contract concluded with a foreign business operator before April 1, 2015, consumption tax is not imposed, notwithstanding Article 4, paragraph (1) of the New Act; provided, however, that this does not apply where the amount of consideration paid for those specified taxable purchases (meaning the amount of consideration paid prescribed in Article 28, paragraph (2) of the New Act) is changed on or after April 1 of that year.
<sup>machine translation, not official</sup>

**第三項**  前項の規定の適用を受けた特定課税仕入れについては、新法第三十条から第三十七条までの規定は、適用しない。
<sup>suppl-4272-145/art-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-3</sup>
The provisions of Articles 30 through 37 of the New Act do not apply to specified taxable purchases to which the provisions of the preceding paragraph have applied.
<sup>machine translation, not official</sup>

### 第三条（輸出物品販売場の許可の効力に関する経過措置） — Transitional Measures Concerning the Effect of Permission for Tax-Free Shops
<sup>caption: machine translation, not official</sup>
<sup>suppl-4272-145/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-3</sup>

**第一項**  改正法第四条の規定による改正前の消費税法第八条第六項の許可を受けた販売場は、この政令の施行の日において、新法第八条第六項の規定により一般型輸出物品販売場（第一条の規定による改正後の消費税法施行令第十八条の二第二項第一号に規定する一般型輸出物品販売場をいう。）の許可を受けた販売場とみなす。
<sup>suppl-4272-145/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-3/par-1</sup>
A sales outlet that has received permission under Article 8, paragraph (6) of the Consumption Tax Act before the amendment by the provisions of Article 4 of the Amending Act is deemed, on the date on which this Cabinet Order comes into effect, to be a sales outlet that has received permission as a general-type tax-free shop (meaning a general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1) under Article 8, paragraph (6) of the New Act.
<sup>machine translation, not official</sup>

### 第四条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
<sup>caption: machine translation, not official</sup>
<sup>suppl-4272-145/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-4</sup>

**第一項**  改正法附則第三十六条第一項の規定の適用を受ける事業者が、新法第三十七条第一項に規定する届出書を平成二十七年十月一日を含む課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下同じ。）中にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について新法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。
<sup>suppl-4272-145/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-4/par-1</sup>
Where a business operator to which Article 36, paragraph (1) of the Supplementary Provisions of the Amending Act applies submits the written notification prescribed in Article 37, paragraph (1) of the New Act to the district director having jurisdiction over its place for tax payment during the taxable period that includes October 1, 2015 (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period under paragraph (2) or (4) of that Article); the same applies hereinafter), and that written notification states that it will be subject to the application of Article 37, paragraph (1) of the New Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the New Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period.
<sup>machine translation, not official</sup>

### 第五条（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） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Merger, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4272-145/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-5</sup>

**第一項**  平成二十七年十月一日から平成二十八年三月三十一日までの間に開始する課税期間に係る新法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算については、改正法附則第三十六条第二項の規定の例による。
<sup>suppl-4272-145/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-1</sup>
The calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of the New Act for a taxable period beginning during the period from October 1, 2015 to March 31, 2016 follows the example of the provisions of Article 36, paragraph (2) of the Supplementary Provisions of the Amending Act.
<sup>machine translation, not official</sup>

**第二項**  前項の規定は、平成二十八年四月一日以後に開始する課税期間に係る新法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算について準用する。この場合において、前項中「改正法」とあるのは、「改正法附則第四十八条第二項において準用する改正法」と読み替えるものとする。
<sup>suppl-4272-145/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-2</sup>
The provisions of the preceding paragraph apply mutatis mutandis to the calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of the New Act for a taxable period beginning on or after April 1, 2016. In this case, the phrase "the Amending Act" in the preceding paragraph is deemed to be replaced with "the Amending Act as applied mutatis mutandis pursuant to Article 48, paragraph (2) of the Supplementary Provisions of the Amending Act".
<sup>machine translation, not official</sup>

### 第九条（仮決算をした場合の中間申告に係る特定課税仕入れに関する経過措置） — Transitional Measures Concerning Specified Taxable Purchases Relating to Interim Returns When Provisional Settlement of Accounts Is Made
<sup>caption: machine translation, not official</sup>
<sup>suppl-4272-145/art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-9</sup>

**第一項**  改正法附則第四十二条及び第四十四条第二項の規定は、新法第四十二条第一項、第四項又は第六項の規定による申告書（新法第四十三条第一項各号に掲げる事項を記載したものに限る。）を提出する場合について準用する。この場合において、改正法附則第四十二条中「課税期間」とあるのは「中間申告対象期間」と、「以後」とあるのは「（新消費税法第四十三条第一項に規定する中間申告対象期間をいう。以下この条及び附則第四十四条第二項において同じ。）以後」と、改正法附則第四十四条第二項中「課税期間」とあるのは「中間申告対象期間」と読み替えるものとする。
<sup>suppl-4272-145/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-9/par-1</sup>
The provisions of Article 42 and Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the case of submitting a return under Article 42, paragraph (1), (4) or (6) of the New Act (limited to one stating the matters listed in the items of Article 43, paragraph (1) of the New Act). In this case, in Article 42 of the Supplementary Provisions of the Amending Act, the phrase "from and including the taxable period" is deemed to be replaced with "from and including the interim filing period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the New Consumption Tax Act; the same applies hereinafter in this Article and Article 44, paragraph (2) of the Supplementary Provisions)" and the phrase "taxable period" with "interim filing period", and in Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act, the phrase "taxable period" is deemed to be replaced with "interim filing period".
<sup>machine translation, not official</sup>

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## Cites
- suppl-4272-145/art-1/par-1/item-2: 次条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4272-145/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2
- suppl-4272-145/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-4272-145/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-4
- suppl-4272-145/art-1/par-1/item-2: 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-4272-145/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-1
- suppl-4272-145/art-1/par-1/item-3: 附則第五条第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4272-145/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-2
- suppl-4272-145/art-2/par-1: 所得税法等の一部を改正する法律（平成二十七年法律第九号。以下「改正法」という。）第四条 → e-Gov law 427AC0000000009, 第四条 (Article 4), art-4 — not held in this collection
- suppl-4272-145/art-2/par-1: 第二条第一項第四号の二 → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- suppl-4272-145/art-2/par-1: 次項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4272-145/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-2
- suppl-4272-145/art-2/par-1: この項 → 消費税法施行令 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4272-145/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-1
- suppl-4272-145/art-2/par-2: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108)
- suppl-4272-145/art-2/par-2: 附則第四条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4272-145/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-4
- suppl-4272-145/art-2/par-2: 次項 → 消費税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4272-145/art-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-3
- suppl-4272-145/art-2/par-3: 前項 → 消費税法施行令 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4272-145/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-2
- suppl-4272-145/art-3/par-1: 改正法第四条 → e-Gov law 427AC0000000009, 第四条 (Article 4), art-4 — not held in this collection
- suppl-4272-145/art-3/par-1: 消費税法施行令第十八条の二第二項第一号 → 消費税法施行令 第十八条の二第二項第一号 (Article 18-2, paragraph (2), item (i)), art-18-2/par-2/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2/par-2/item-1
- suppl-4272-145/art-4/par-1: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4272-145/art-4/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4272-145/art-4/par-1: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4272-145/art-5/par-2: 前項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4272-145/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-5/par-1

## Cited by

6 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二号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-2
- 消費税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-1/par-1/item-3
- 消費税法施行令 附則第二条第一項（継続的電気通信利用役務の提供に係る課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-1
- 消費税法施行令 附則第二条第二項（継続的電気通信利用役務の提供に係る課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-2
- 消費税法施行令 附則第二条第三項（継続的電気通信利用役務の提供に係る課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-2/par-3
- 消費税法施行令 附則第五条第二項（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-4272-145/art-5/par-2

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## 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-20261106T203801-046, translated 2026-11-07
- 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-20261106T203801-057, 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-20261106T203801-057, 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