# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（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） — address `suppl-4282-148/art-15` - 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-15 - 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. --- ### 第十五条（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関係） — Relationship in 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-15 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-15 **第一項** 前条第一項に規定する対象事業につき改正法附則第三十八条第一項（前条第一項の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用を受ける事業者が、当該対象事業につき改正法附則第三十九条第一項（前条第三項の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用を受ける場合には、改正法附則第三十九条第一項の規定にかかわらず、改正法附則第三十八条第一項に規定する軽減売上割合（同条第四項の規定の適用がある場合には、百分の五十）を改正法附則第三十九条第一項に規定する小売等軽減売上割合とみなして、同項の規定を適用する。 suppl-4282-148/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-15/par-1 Where a business operator that is subject to the application of the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where applied with terms replaced pursuant to paragraph (1) of the preceding Article; the same applies hereinafter in this Article) for the covered business prescribed in paragraph (1) of the preceding Article is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (including where applied with terms replaced pursuant to paragraph (3) of the preceding Article; the same applies hereinafter in this Article) for that covered business, it applies Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, notwithstanding that paragraph, by treating the reduced-rate sales ratio prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (50/100 where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies) as the retail, etc. reduced-rate sales ratio prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act. machine translation, not official --- ## Cites - suppl-4282-148/art-15/par-1: 前条第一項 → 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-15/par-1: この条 → 消費税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4282-148/art-15 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-15 - suppl-4282-148/art-15/par-1: 前条第三項 → 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 ## 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