# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（資産の譲渡等の時期の特例を受ける場合における税率に関する経過措置） — address `suppl-4282-148/art-11` - 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-4282-148/art-11 - 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. --- ### 第十一条（資産の譲渡等の時期の特例を受ける場合における税率に関する経過措置） — Transitional Measures Concerning Tax Rates in the Case of Receiving Special Provisions on the Time of Transfer, etc. of Assets caption: machine translation, not official suppl-4282-148/art-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11 **第一項** 消費税法施行令第三十二条の二第一項の事業者が、元年適用日前に行った同項に規定するリース譲渡につき同項の規定の適用を受けた場合において、同条第二項の規定により元年適用日以後に資産の譲渡等を行ったものとみなされる同項に規定するリース譲渡延払収益額に係る部分があるときは、当該リース譲渡延払収益額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、改正法附則第三十四条第一項の規定は、適用しない。 suppl-4282-148/art-11/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11/par-1 Where a business operator under Article 32-2, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the 2019 application date, if there is a portion relating to the amount of lease transfer deferred-payment revenue prescribed in paragraph (2) of that Article with respect to which the business operator is deemed under that paragraph to have made a transfer, etc. of assets on or after the 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer deferred-payment revenue. machine translation, not official **第二項** 消費税法施行令第三十六条第一項の個人事業者が、元年適用日前に行った同項に規定する延払条件付譲渡につき同項の規定の適用を受けた場合において、当該延払条件付譲渡に係る賦払金の額で元年適用日以後にその支払の期日が到来するものがあるときは、当該賦払金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、改正法附則第三十四条第一項の規定は、適用しない。 suppl-4282-148/art-11/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11/par-2 Where an individual business operator under Article 36, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a transfer on deferred payment terms prescribed in that paragraph made before the 2019 application date, if there is an installment relating to that transfer on deferred payment terms whose due date for payment arrives on or after the 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that installment. machine translation, not official **第三項** 消費税法施行令第三十六条の二第一項の事業者が、元年適用日前に行った同項に規定するリース譲渡につき同項の規定の適用を受けた場合において、同条第二項の規定により元年適用日以後に資産の譲渡等を行ったものとみなされる同項に規定するリース譲渡収益額に係る部分があるときは、当該リース譲渡収益額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、改正法附則第三十四条第一項の規定は、適用しない。 suppl-4282-148/art-11/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11/par-3 Where a business operator under Article 36-2, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the 2019 application date, if there is a portion relating to the amount of lease transfer revenue prescribed in paragraph (2) of that Article with respect to which the business operator is deemed under that paragraph to have made a transfer, etc. of assets on or after the 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer revenue. machine translation, not official ## Cited by 2 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三号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-3 - 消費税法施行令 附則第六条第一項第三号（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-1/item-3 --- ## 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-20261106T203801-059, 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