# 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-4272-145/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)（輸出物品販売場の許可の効力に関する経過措置） — address `suppl-4272-145/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-4272-145/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（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 caption: machine translation, not official suppl-4272-145/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-3 **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。 suppl-4272-145/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4272-145/art-3/par-1 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. machine translation, not official --- ## Cites - 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 --- ## 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-20261106T203801-057, 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