# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — address `suppl-4282-148/art-14` - 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-14 - 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. --- ### 第十四条（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — Transitional Measures Concerning the Application of the Transitional Measures Concerning Calculation, etc. of the Tax Base and the Transitional Measures Concerning Taxable Purchases, etc. caption: machine translation, not official suppl-4282-148/art-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14 **第一項** 改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定（以下この項において「十営業日経過措置」という。）の適用を受けようとする事業者が、一又は複数の事業（以下この項において「対象事業」という。）に係る課税資産の譲渡等（同条第一項に規定する課税資産の譲渡等をいう。以下この項及び次項において同じ。）の税込価額（同条第一項に規定する税込価額をいう。以下この項及び次項において同じ。）と当該対象事業以外の事業に係る課税資産の譲渡等の税込価額を区分しているときは、当該対象事業に係る課税資産の譲渡等の税込価額についてのみ十営業日経過措置を適用することができる。この場合において、同条第一項中「行った課税資産の譲渡等（」とあるのは「行った適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第一項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）に係る課税資産の譲渡等（」と、「を当該適用対象期間における」とあるのは「を当該適用対象期間における当該適用対象事業に係る」と、同項第一号中「課税資産の譲渡等」とあるのは「当該適用対象事業に係る課税資産の譲渡等」とする。 suppl-4282-148/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-1 Where a business operator seeking to be subject to the application of the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where it is subject to the provisions of paragraph (4) of that Article) (hereinafter in this paragraph referred to as the "ten-business-day transitional measure") classifies the tax-inclusive price (meaning the tax-inclusive price prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) of taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) relating to one or more businesses (hereinafter in this paragraph referred to as "covered businesses") separately from the tax-inclusive price of taxable transfers, etc. of assets relating to businesses other than those covered businesses, it may apply the ten-business-day transitional measure only to the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses. In this case, in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act, the phrase "of taxable transfers, etc. of assets (excluding those exempt" is deemed to be replaced with "of taxable transfers, etc. of assets relating to the applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph) (excluding those exempt" and the phrase "in that eligible period" with "relating to that applicable covered business in that eligible period", and in Article 38, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act, the phrase "taxable transfers, etc. of assets" is deemed to be replaced with "taxable transfers, etc. of assets relating to that applicable covered business". machine translation, not official **第二項** 卸売業（改正法附則第三十八条第二項に規定する卸売業をいう。次項において同じ。）又は小売業（同条第二項に規定する小売業をいう。次項において同じ。）に係る一又は複数の事業（以下この項において「対象事業」という。）と当該対象事業以外の事業を営む事業者が、当該対象事業に係る課税資産の譲渡等の税込価額についてのみ同条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定（以下この項において「仕入割合による区分経過措置」という。）の適用を受けようとするときは、当該対象事業に係る課税資産の譲渡等の税込価額と当該対象事業以外の事業に係る課税資産の譲渡等の税込価額を区分して仕入割合による区分経過措置を適用するものとする。この場合において、同条第二項中「行った卸売業及び小売業」とあるのは「行った適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第二項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）」と、「おける卸売業及び小売業」とあるのは「おける当該適用対象事業」と、同項第一号中「卸売業及び小売業」とあるのは「当該適用対象事業」とする。 suppl-4282-148/art-14/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-2 Where a business operator that carries on one or more businesses relating to wholesale business (meaning wholesale business prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) or retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies in the following paragraph) (hereinafter in this paragraph referred to as "covered businesses") and businesses other than those covered businesses intends to be subject to the application of the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where it is subject to the provisions of paragraph (4) of that Article) (hereinafter in this paragraph referred to as the "transitional measure for classifying sales by purchase ratio") only for the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses, it is to apply the transitional measure for classifying sales by purchase ratio by separating the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses from the tax-inclusive price of taxable transfers, etc. of assets relating to businesses other than those covered businesses. In this case, in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business and retail business made in Japan" is deemed to be replaced with "applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph) made in Japan", the phrase "relating to wholesale business and retail business in that eligible period" with "relating to those applicable covered businesses in that eligible period", and the phrase "relating to wholesale business and retail business (excluding" with "relating to those applicable covered businesses (excluding", and in Article 38, paragraph (2), item (i) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business and retail business" is deemed to be replaced with "those applicable covered businesses". machine translation, not official **第三項** 卸売業又は小売業に係る一又は複数の事業（以下この項において「対象事業」という。）と当該対象事業以外の事業を営む事業者が、当該対象事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額（改正法附則第三十八条第二項に規定する課税貨物に係る税込引取価額をいう。以下この項において同じ。）についてのみ改正法附則第三十九条第一項の規定（以下この項において「売上割合による区分経過措置」という。）の適用を受けようとするときは、当該対象事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額と当該対象事業以外の事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額を区分して売上割合による区分経過措置を適用するものとする。この場合において、同条第一項中「卸売業（前条第二項に規定する卸売業をいう。以下この項において同じ。）及び小売業（同条第二項に規定する小売業をいう。以下この項において同じ。）」とあるのは「適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第三項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）」と、「当該課税仕入れ」とあるのは「当該適用対象事業に係る課税仕入れ」と、「当該課税貨物」とあるのは「当該適用対象事業に係る課税貨物」と、「卸売業及び小売業」とあるのは「当該適用対象事業」とする。 suppl-4282-148/art-14/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3 Where a business operator that carries on one or more businesses relating to wholesale business or retail business (hereinafter in this paragraph referred to as "covered businesses") and businesses other than those covered businesses intends to be subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as the "transitional measure for classifying purchases by sales ratio") only for the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area (meaning the tax-inclusive value of taxable goods taken out of a bonded area prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph) relating to those covered businesses, it is to apply the transitional measure for classifying purchases by sales ratio by separating the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area relating to those covered businesses from the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area relating to businesses other than those covered businesses. In this case, in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph)" is deemed to be replaced with "applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph)", the phrase "those taxable purchases" with "those taxable purchases relating to that applicable covered business", the phrase "those taxable goods" with "those taxable goods relating to that applicable covered business", and the phrase "wholesale business and retail business" with "that applicable covered business". machine translation, not official **第四項** 改正法附則第三十九条第一項の事業者が国内において行った調整対象固定資産（消費税法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項において同じ。）の課税仕入れ及び保税地域から引き取った調整対象固定資産に該当する課税貨物については、改正法附則第三十九条第一項の規定は、適用しない。 suppl-4282-148/art-14/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4 For taxable purchases of adjustment-target fixed assets (meaning adjustment-target fixed assets prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made in Japan by a business operator under Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, and for taxable goods that fall under adjustment-target fixed assets taken out of a bonded area by that business operator, Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply. machine translation, not official --- ## Cites - suppl-4282-148/art-14/par-1: この項 → 消費税法施行令 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4282-148/art-14/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-1 - suppl-4282-148/art-14/par-1: 次項 → 消費税法施行令 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4282-148/art-14/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-2 - suppl-4282-148/art-14/par-2: 次項 → 消費税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4282-148/art-14/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3 - suppl-4282-148/art-14/par-2: この項 → 消費税法施行令 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4282-148/art-14/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-2 - suppl-4282-148/art-14/par-3: この項 → 消費税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4282-148/art-14/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3 - suppl-4282-148/art-14/par-4: 消費税法第二条第一項第十六号 → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-16 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-14/par-4: この項 → 消費税法施行令 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4282-148/art-14/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4 ## Cited by 9 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 附則第二条第一項第二号（飲食料品に含まれる資産の範囲） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-2 - 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 附則第七条第一項（仕入れに係る対価の返還等を受けた金額に他の者から受けた元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-7/par-1 - 消費税法施行令 附則第十四条第一項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-1 - 消費税法施行令 附則第十四条第二項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-2 - 消費税法施行令 附則第十四条第三項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3 - 消費税法施行令 附則第十四条第四項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4 - 消費税法施行令 附則第十五条第一項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用関係） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-15/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-20261106T203801-060, 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-20261106T203801-060, 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