# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（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手続） — address `suppl-4282-148/art-16` - 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-16 - 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. --- ### 第十六条（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手続） — Procedures for 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-16 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-16 **第一項** 改正法附則第三十八条第一項若しくは第二項又は第三十九条第一項の規定（以下この項において「経過措置規定」という。）の適用を受けて、消費税法第四十三条第一項各号に掲げる事項を記載した同項に規定する中間申告書又は同法第四十五条第一項の規定による申告書若しくは同法第四十六条第一項の規定による申告書を提出する事業者は、これらの申告書に、経過措置規定の適用を受ける旨を付記するとともに、課税標準の計算に関する明細を記載した書類その他の財務省令で定める書類を添付しなければならない。 suppl-4282-148/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-16/par-1 A business operator that, being subject to the application of the provisions of Article 38, paragraph (1) or (2) or Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as the "transitional measure provisions"), submits an interim return prescribed in Article 43, paragraph (1) of the Consumption Tax Act stating the matters listed in the items of that paragraph, or a return under Article 45, paragraph (1) of that Act or a return under Article 46, paragraph (1) of that Act, must add to those returns a note to the effect that it is subject to the application of the transitional measure provisions and attach to them a document stating the details of the calculation of the tax base and other documents specified by Ministry of Finance Order. machine translation, not official **第二項** 改正法附則第四十条第一項の規定による届出書の記載事項は、財務省令で定める。 suppl-4282-148/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-16/par-2 The matters to be stated in the written notification under Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order. machine translation, not official --- ## Cites - suppl-4282-148/art-16/par-1: この項 → 消費税法施行令 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4282-148/art-16/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-16/par-1 - suppl-4282-148/art-16/par-1: 消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-16/par-1: 同法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-16/par-1: 同法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 (e-Gov law ID 363AC0000000108) ## 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 附則第十六条第一項（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手続） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-16/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