# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3)

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- 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: 第三条 (Supplementary Provisions, Article 3)（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — address `suppl-4282-148/art-3`
- 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-3
- 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.

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### 第三条（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — Scope of Businesses Providing Meals That Are Not Included in the Transfer of Food and Drink Items, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3</sup>

**第一項**  改正法附則第三十四条第一項第一号イに規定する政令で定める事業は、食品衛生法施行令（昭和二十八年政令第二百二十九号）第三十四条の二第二号に規定する飲食店営業その他の飲食料品（同項第一号に規定する飲食料品をいう。次項において同じ。）をその場で飲食させる事業とする。
<sup>suppl-4282-148/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-1</sup>
The business specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i), (a) of the Supplementary Provisions of the Amending Act is a business of having food and drink items (meaning food and drink items prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) eaten or drunk on the spot, such as the restaurant business prescribed in Article 34-2, item (ii) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953).
<sup>machine translation, not official</sup>

**第二項**  改正法附則第三十四条第一項第一号ロに規定する政令で定める施設は、次の各号に掲げる施設とし、同項第一号ロに規定する政令で定める飲食料品の提供は、次の各号に掲げる施設の区分に応じ当該各号に定める飲食料品の提供（財務大臣の定める基準に該当する飲食料品の提供に限り、消費税法施行令第十四条の二第一項から第三項までの規定により財務大臣が指定する資産の譲渡等を除く。）とする。
<sup>suppl-4282-148/art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2</sup>
The facilities specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i), (b) of the Supplementary Provisions of the Amending Act are the facilities set out in the following items, and the provision of food and drink items specified by Cabinet Order prescribed in item (i), (b) of that paragraph is, according to the category of facilities set out in the following items, the provision of food and drink items specified in the relevant item (limited to the provision of food and drink items that meet the criteria determined by the Minister of Finance, and excluding transfers, etc. of assets designated by the Minister of Finance under Article 14-2, paragraphs (1) through (3) of the Order for Enforcement of the Consumption Tax Act):
<sup>machine translation, not official</sup>

  **一**  老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項の規定による届出が行われている同項に規定する有料老人ホーム（次号に掲げる施設に該当するものを除く。）　当該有料老人ホームを設置し、又は運営する者が、当該有料老人ホームの入居者（財務省令で定める年齢その他の要件に該当する者に限る。）に対して行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-1</sup>
  a fee-based home for the elderly prescribed in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) for which the notification under the provisions of that paragraph has been made (excluding one that falls under the facilities set out in the following item): the provision of food and drink items that a person who establishes or operates that fee-based home for the elderly conducts for its residents (limited to those who fall under requirements such as age specified by Ministry of Finance Order);
  <sup>machine translation, not official</sup>

  **二**  高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項に規定する登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅　当該サービス付き高齢者向け住宅を設置し、又は運営する者が、当該サービス付き高齢者向け住宅の入居者に対して行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-2</sup>
  a housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) that has received the registration prescribed in Article 6, paragraph (1) of that Act: the provision of food and drink items that a person who establishes or operates that housing for the elderly with services conducts for the residents of that housing for the elderly with services;
  <sup>machine translation, not official</sup>

  **三**  学校給食法（昭和二十九年法律第百六十号）第三条第二項に規定する義務教育諸学校の施設　当該義務教育諸学校の設置者が、その児童又は生徒の全てに対して学校給食（同条第一項に規定する学校給食をいう。第六号において同じ。）として行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-3</sup>
  the facilities of the compulsory education schools prescribed in Article 3, paragraph (2) of the School Lunch Program Act (Act No. 160 of 1954): the provision of food and drink items that the founder of those compulsory education schools conducts for all of their pupils or students as school lunches (meaning school lunches prescribed in paragraph (1) of that Article; the same applies in item (vi));
  <sup>machine translation, not official</sup>

  **四**  夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条に規定する夜間課程を置く高等学校の施設　当該高等学校の設置者が、当該夜間課程において行う教育を受ける生徒の全てに対して同条に規定する夜間学校給食として行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-4</sup>
  the facilities of the high school with night courses prescribed in Article 2 of the Act on School Lunch Program for High School with Night Courses (Act No. 157 of 1956): the provision of food and drink items that the founder of that high school conducts, as the night school lunches prescribed in that Article, for all of the students who receive the education conducted in those night courses;
  <sup>machine translation, not official</sup>

  **五**  特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条に規定する特別支援学校の幼稚部又は高等部の施設　当該特別支援学校の設置者が、その幼児又は生徒の全てに対して同条に規定する学校給食として行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-5</sup>
  the facilities of the kindergarten section or high school section of a school for special needs education prescribed in Article 2 of the Act on School Lunch Program for Kindergarten Section and High School Section of Schools for Special Needs Education (Act No. 118 of 1957): the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in that Article, for all of its infants or students;
  <sup>machine translation, not official</sup>

  **六**  学校教育法（昭和二十二年法律第二十六号）第一条に規定する幼稚園の施設　当該幼稚園の設置者が、その施設で教育を受ける幼児の全てに対して学校給食に準じて行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-6</sup>
  the facilities of a kindergarten prescribed in Article 1 of the School Education Act (Act No. 26 of 1947): the provision of food and drink items that the founder of that kindergarten conducts, in conformity with school lunches, for all of the infants who receive education at its facilities;
  <sup>machine translation, not official</sup>

  **七**  学校教育法第一条に規定する特別支援学校に同法第七十八条の規定により設置される寄宿舎　当該寄宿舎の設置者が、当該寄宿舎に寄宿する幼児、児童又は生徒に対して行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-7</sup>
  a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4282-148/art-3/par-1: 食品衛生法施行令（昭和二十八年政令第二百二十九号）第三十四条の二第二号 → e-Gov law 328CO0000000229, 第三十四条の二第一項第二号 (Article 34-2, paragraph (1), item (ii)), art-34-2/par-1/item-2 — not held in this collection
- suppl-4282-148/art-3/par-1: 次項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4282-148/art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2
- suppl-4282-148/art-3/par-2: 消費税法施行令第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-1
- suppl-4282-148/art-3/par-2: 消費税法施行令第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第二項 (Article 14-2, paragraph (2)), art-14-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-2
- suppl-4282-148/art-3/par-2: 消費税法施行令第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第三項 (Article 14-2, paragraph (3)), art-14-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-14-2/par-3
- suppl-4282-148/art-3/par-2/item-1: 老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項 → e-Gov law 338AC0000000133, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- suppl-4282-148/art-3/par-2/item-1: 次号 → 消費税法施行令 附則第三条第二項第二号 (Supplementary Provisions, Article 3, paragraph (2), item (ii)), suppl-4282-148/art-3/par-2/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-2
- suppl-4282-148/art-3/par-2/item-2: 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項 → e-Gov law 413AC0000000026, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-4282-148/art-3/par-2/item-2: 同法第五条第一項 → e-Gov law 413AC0000000026, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-4282-148/art-3/par-2/item-3: 学校給食法（昭和二十九年法律第百六十号）第三条第二項 → e-Gov law 329AC0000000160, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- suppl-4282-148/art-3/par-2/item-3: 同条第一項 → e-Gov law 329AC0000000160, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-4282-148/art-3/par-2/item-3: 第六号 → 消費税法施行令 附則第三条第二項第六号 (Supplementary Provisions, Article 3, paragraph (2), item (vi)), suppl-4282-148/art-3/par-2/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-6
- suppl-4282-148/art-3/par-2/item-4: 夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条 → e-Gov law 331AC0100000157, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4282-148/art-3/par-2/item-5: 特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条 → e-Gov law 332AC0100000118, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4282-148/art-3/par-2/item-6: 学校教育法（昭和二十二年法律第二十六号）第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/en/school-education-act/art-1 (e-Gov law ID 322AC0000000026)
- suppl-4282-148/art-3/par-2/item-7: 学校教育法第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/en/school-education-act/art-1 (e-Gov law ID 322AC0000000026)
- suppl-4282-148/art-3/par-2/item-7: 同法第七十八条 → 学校教育法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/school-education-act/art-78 (e-Gov law ID 322AC0000000026)

## Cited by

4 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 附則第三条第一項（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-1
- 消費税法施行令 附則第三条第二項第一号（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-1
- 消費税法施行令 附則第三条第二項第三号（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-3

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## 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-20261106T203801-058, 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