# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（予約販売等に係る元年軽減対象資産の譲渡等に係る税率に関する経過措置） — address `suppl-4282-148/art-4` - 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-4 - 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. --- ### 第四条（予約販売等に係る元年軽減対象資産の譲渡等に係る税率に関する経過措置） — Transitional Measures Concerning Tax Rates for 2019 Reduced-Rate Transfers, etc. of Assets Relating to Subscription Sales, etc. caption: machine translation, not official suppl-4282-148/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-4 **第一項** 事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が、元年適用日（改正法附則第三十四条第一項に規定する元年適用日をいう。以下同じ。）以後に行う課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下同じ。）のうち元年軽減対象資産の譲渡等（改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下同じ。）に該当するものについては、消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号）附則第五条第一項本文、第二項又は第三項本文の規定は、適用しない。 suppl-4282-148/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-4/par-1 With regard to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter) made by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) on or after the 2019 application date (meaning the 2019 application date prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; the same applies hereinafter) that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; the same applies hereinafter), the provisions of the main clause of Article 5, paragraph (1), Article 5, paragraph (2) or the main clause of Article 5, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014) do not apply. machine translation, not official --- ## Cites - suppl-4282-148/art-4/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-4/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-4/par-1: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-4/par-1: 消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号）附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4262-317/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1 - suppl-4282-148/art-4/par-1: 第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4262-317/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-2 - suppl-4282-148/art-4/par-1: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4262-317/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3 ## Cited by 1 provision cites 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 --- ## 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