# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — address `suppl-4282-148/art-6` - 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-6 - 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. --- ### 第六条（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — Transitional Measures Concerning the Amount of the Tax Base for Consumption Tax on Taxable Transfers, etc. of Assets caption: machine translation, not official suppl-4282-148/art-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6 **第一項** 事業者が元年適用日から令和五年九月三十日までの間に次に掲げる資産の区分のうち異なる二以上の区分の資産を同一の者に対して同時に譲渡した場合において、これらの資産の譲渡の対価の額が次に掲げる資産ごとに合理的に区分されていないときは、消費税法施行令第四十五条第三項の規定にかかわらず、第一号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とし、第二号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とする。この場合において、第一号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等（その資産の譲渡につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額をいう。以下この項において同じ。）が含まれる場合には、当該対価の額に百十分の百を乗じて算出した金額）とし、第二号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等が含まれる場合には、当該対価の額に百八分の百を乗じて算出した金額）とする。 suppl-4282-148/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1 Where a business operator simultaneously transfers to the same person, during the period from the 2019 application date to September 30, 2023, assets belonging to two or more different categories among the categories of assets listed below, and the amount of consideration for the transfer of those assets has not been reasonably divided among the assets listed below, then, notwithstanding Article 45, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, the amount of consideration for the transfer of the assets listed in item (i) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item accounts for in the total value of those assets at the time of their transfer, and the amount of consideration for the transfer of the assets listed in item (ii) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item accounts for in the total value of those assets at the time of their transfer. In this case, the tax base for the consumption tax on the transfer of the assets listed in item (i) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. (meaning the amount of consumption tax to be imposed on the transfer of those assets and the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; the same applies hereinafter in this paragraph) is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/110), and the tax base for the consumption tax on the transfer of the assets listed in item (ii) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/108). machine translation, not official **一** 課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る資産 suppl-4282-148/art-6/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-1 assets relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets); machine translation, not official **二** 元年軽減対象資産の譲渡等に係る資産 suppl-4282-148/art-6/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-2 assets relating to 2019 reduced-rate transfers, etc. of assets; machine translation, not official **三** 課税資産の譲渡等以外の資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。附則第十一条において同じ。）に係る資産 suppl-4282-148/art-6/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-3 assets relating to transfers, etc. of assets other than a taxable transfer, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies in Article 11 of the Supplementary Provisions). machine translation, not official **第二項** 事業者が、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。次項及び附則第十三条において「二十四年消費税法改正法」という。）附則第五条第三項並びに消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）附則第五条第一項及び第三項の規定の適用を受けた課税資産の譲渡等を行った場合における当該課税資産の譲渡等に係る前項の規定の適用については、同項中「百十分の百」とあるのは、「百五分の百」とする。 suppl-4282-148/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-2 Where a business operator makes a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; referred to as the "2012 Consumption Tax Act Amendment Act" in the following paragraph and Article 13 of the Supplementary Provisions) and the provisions of Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013) have applied, in the application of the preceding paragraph to that taxable transfer, etc. of assets, the phrase "100/110" in the preceding paragraph is deemed to be replaced with "100/105". machine translation, not official **第三項** 事業者が、二十四年消費税法改正法附則第十六条第一項において準用する二十四年消費税法改正法附則第五条第三項並びに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及び第三項本文の規定の適用を受けた課税資産の譲渡等を行った場合における当該課税資産の譲渡等に係る第一項の規定の適用については、同項中「百十分の百」とあるのは、「百八分の百」とする。 suppl-4282-148/art-6/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-3 Where a business operator makes a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, and the provisions of the main clauses of Article 5, paragraphs (1) and (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) have applied, in the application of paragraph (1) to that taxable transfer, etc. of assets, the phrase "100/110" in paragraph (1) is deemed to be replaced with "100/108". machine translation, not official --- ## Cites - suppl-4282-148/art-6/par-1: 消費税法施行令第四十五条第三項 → 消費税法施行令 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-45/par-3 - suppl-4282-148/art-6/par-1: 第一号 → 消費税法施行令 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-4282-148/art-6/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-1 - suppl-4282-148/art-6/par-1: 第二号 → 消費税法施行令 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4282-148/art-6/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-2 - suppl-4282-148/art-6/par-1: この項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4282-148/art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1 - suppl-4282-148/art-6/par-1/item-3: 消費税法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-6/par-1/item-3: 附則第十一条 → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4282-148/art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-11 - suppl-4282-148/art-6/par-2: 次項 → 消費税法施行令 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4282-148/art-6/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-3 - suppl-4282-148/art-6/par-2: 附則第十三条 → 消費税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4282-148/art-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-13 - suppl-4282-148/art-6/par-2: 消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）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-4252-56/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 - suppl-4282-148/art-6/par-2: 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-4252-56/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-3 - suppl-4282-148/art-6/par-2: 前項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4282-148/art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1 - suppl-4282-148/art-6/par-3: 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-6/par-3: 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 - suppl-4282-148/art-6/par-3: 第一項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4282-148/art-6/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1 ## 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 附則第六条第一項（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1 - 消費税法施行令 附則第六条第二項（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-2 - 消費税法施行令 附則第六条第三項（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-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-20261106T203801-059, 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