# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（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） — address `suppl-4282-148/art-12` - 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-12 - 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. --- ### 第十二条（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） — Transitional Measures Concerning Special Provisions for Corporations Equivalent to the National Government or Local Governments caption: machine translation, not official suppl-4282-148/art-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-12 **第一項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、元年適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき課税期間の末日が元年適用日以後であるときは、当該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-12/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-12/par-1 Where, for a taxable transfer, etc. of assets made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the consideration for that taxable transfer, etc. of assets is to be collected falls 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 that taxable transfer, etc. of assets. machine translation, not official **第二項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、元年適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき課税期間の末日が元年適用日以後であるときは、当該課税仕入れに係る同法第三十条、第三十二条及び第三十六条の規定の適用については、改正法附則第三十四条第二項前段の規定は、適用しない。 suppl-4282-148/art-12/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-12/par-2 Where, for a taxable purchase made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid falls on or after the 2019 application date, the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act does not apply in the application of Articles 30, 32 and 36 of the Consumption Tax Act to that taxable purchase. machine translation, not official --- ## Cites - suppl-4282-148/art-12/par-1: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-12/par-2: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-12/par-2: 同法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-12/par-2: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-12/par-2: 第三十六条 → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 (e-Gov law ID 363AC0000000108) ## Cited by 3 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 附則第五条第一項（高額特定資産の仕入れ等に要した費用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-1 - 消費税法施行令 附則第十一条の二第一項（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/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-20261106T203801-049, translated 2026-11-07 - 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