# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（売上げに係る対価の返還等の金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例等） — address `suppl-4282-148/art-8` - 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-8 - 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. --- ### 第八条（売上げに係る対価の返還等の金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例等） — Special Provisions on the Calculation of the Amount of Consumption Tax in the Case Where the Amount of a Refund, etc. of Consideration for Sales Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets, etc. caption: machine translation, not official suppl-4282-148/art-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8 **第一項** 改正法附則第三十四条第二項前段の規定により読み替えられた消費税法第三十八条第一項に規定する事業者が、同項に規定する売上げに係る対価の返還等を行う場合において、当該売上げに係る対価の返還等の金額が課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象資産の譲渡等に係る部分とに合理的に区分されていないときは、当該売上げに係る対価の返還等に係る税込価額（同項に規定する税込価額をいう。以下この項及び次条において同じ。）に、当該売上げに係る対価の返還等に係る課税資産の譲渡等の税込価額の合計額のうちに元年軽減対象資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、当該元年軽減対象資産の譲渡等に係る部分の金額として、同法第三十八条第一項の規定を適用する。 suppl-4282-148/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-1 Where a business operator prescribed in Article 38, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act, if the amount of that refund, etc. of consideration for sales is not reasonably divided between the portion relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 38, paragraph (1) of that Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets the amount calculated by multiplying the tax-inclusive price relating to that refund, etc. of consideration for sales (meaning the tax-inclusive price prescribed in that paragraph; the same applies hereinafter in this paragraph and the following Article) by the proportion that the tax-inclusive price of the 2019 reduced-rate transfers, etc. of assets accounts for in the total of the tax-inclusive prices of the taxable transfers, etc. of assets relating to that refund, etc. of consideration for sales. machine translation, not official **第二項** 元年適用日から令和五年九月三十日までの間における消費税法施行令第五十八条第一項の規定の適用については、同項第三号中「の内容」とあるのは「に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等に係る課税資産の譲渡等が元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）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。以下この号において同じ。）である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）」と、同項第四号中「売上げ」とあるのは「税率の異なるごとに区分した売上げ」とする。 suppl-4282-148/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-2 For the application of Article 58, paragraph (1) of the Order for Enforcement of the Consumption Tax Act during the period from the 2019 application date to September 30, 2023, in item (iii) of that paragraph the phrase "particulars of the refund, etc. of consideration for sales" is deemed to be replaced with "particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); the same applies hereinafter in this item), the particulars of the assets and the fact that it is a 2019 reduced-rate transfer, etc. of assets)", and in item (iv) of that paragraph the phrase "sales" is deemed to be replaced with "sales classified by differing tax rates". machine translation, not official --- ## Cites - suppl-4282-148/art-8/par-1: 消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108) - suppl-4282-148/art-8/par-1: この項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4282-148/art-8/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-1 - suppl-4282-148/art-8/par-1: 次条 → 消費税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4282-148/art-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-9 - suppl-4282-148/art-8/par-2: 消費税法施行令第五十八条第一項 → 消費税法施行令 第五十八条の二第一項 (Article 58-2, paragraph (1)), art-58-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1 - suppl-4282-148/art-8/par-2: 同項第三号 → 消費税法施行令 第五十八条の二第一項第三号 (Article 58-2, paragraph (1), item (iii)), art-58-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-3 - suppl-4282-148/art-8/par-2: 同項第四号 → 消費税法施行令 第五十八条の二第一項第四号 (Article 58-2, paragraph (1), item (iv)), art-58-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-58-2/par-1/item-4 ## 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 附則第八条第一項（売上げに係る対価の返還等の金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例等） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/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-20261106T203801-059, 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-20261106T203801-059, 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