# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43. 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: 附　則 (Supplementary Provisions) — address `suppl-4282-43` - 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-4282-43 - 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. --- ## 附　則 平成二八年二月一七日政令第四三号 suppl-4282-43 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4282-43/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43/art-1 **第一項** この政令は、改正法施行日（平成二十八年四月一日）から施行する。 suppl-4282-43/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43/art-1/par-1 This Cabinet Order comes into effect on the date of enforcement of the Amending Act (April 1, 2016). machine translation, not official ### 第四条（消費税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act caption: machine translation, not official suppl-4282-43/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43/art-4 **第一項** 第十一条の規定による改正後の消費税法施行令（以下この項において「新消費税法施行令」という。）第五条の規定は、事業者（消費税法（昭和六十三年法律第百八号）第二条第一項第四号に規定する事業者をいう。以下この項において同じ。）が施行日以後に国内において行う課税仕入れ（同法第二条第一項第十二号に規定する課税仕入れをいう。以下この条において同じ。）に係る新消費税法施行令第五条第八号カに掲げる電気ガス供給施設利用権について適用し、事業者が施行日前に国内において行った課税仕入れに係る第十一条の規定による改正前の消費税法施行令第五条第八号カに掲げる電気ガス供給施設利用権については、なお従前の例による。 suppl-4282-43/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43/art-4/par-1 The provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 11 (hereinafter in this paragraph referred to as the "New Order for Enforcement of the Consumption Tax Act") apply to the electricity and gas supply facilities use rights set out in Article 5, item (viii), (n) of the New Order for Enforcement of the Consumption Tax Act relating to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan on or after the Effective Date by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (Act No. 108 of 1988); the same applies hereinafter in this paragraph), and the provisions then in force continue to govern the electricity and gas supply facilities use rights set out in Article 5, item (viii), (n) of the Order for Enforcement of the Consumption Tax Act before the amendment by the provisions of Article 11 relating to taxable purchases made in Japan before the Effective Date by a business operator. machine translation, not official **第二項** 改正法附則第二十三条第一項に規定する特別小売供給を行う事業を営む改正法附則第四条第二項に規定するみなし登録特定送配電事業者に対して当該事業に係る電気の供給施設を設けるために要する費用を負担し、その施設を利用して電気の供給を受ける権利（令和三年三月三十一日までに国内において行われた課税仕入れに係るものに限る。）は、消費税法施行令第五条の規定の適用については、同条第八号ヨに掲げる電気ガス供給施設利用権とみなす。 suppl-4282-43/art-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43/art-4/par-2 The right, acquired by bearing the cost required to provide facilities for the supply of electricity relating to the business for a deemed registered specified transmission and distribution business operator prescribed in Article 4, paragraph (2) of the Supplementary Provisions of the Amending Act that carries on the business of special retail supply prescribed in Article 23, paragraph (1) of the Supplementary Provisions of the Amending Act, to receive the supply of electricity using those facilities (limited to one relating to taxable purchases made in Japan by March 31, 2021), is deemed, for the application of the provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act, to be an electricity and gas supply facilities use right set out in item (viii), (o) of that Article. machine translation, not official --- ## Cites - suppl-4282-43/art-4/par-1: この項 → 消費税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4282-43/art-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43/art-4/par-1 - suppl-4282-43/art-4/par-1: 第五条 → 消費税法施行令 第五条 (Article 5), art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-5 - suppl-4282-43/art-4/par-1: 消費税法（昭和六十三年法律第百八号）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-4282-43/art-4/par-1: 同法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108) - suppl-4282-43/art-4/par-1: この条 → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4282-43/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43/art-4 - suppl-4282-43/art-4/par-1: 新消費税法施行令第五条第八号 → 消費税法施行令 第五条第一項第八号 (Article 5, paragraph (1), item (viii)), art-5/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-5/par-1/item-8 - suppl-4282-43/art-4/par-2: 消費税法施行令第五条 → 消費税法施行令 第五条 (Article 5), art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-5 - suppl-4282-43/art-4/par-2: 同条第八号 → 消費税法施行令 第五条第一項第八号 (Article 5, paragraph (1), item (viii)), art-5/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-5/par-1/item-8 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第四条第一項（消費税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4282-43/art-4/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-20261106T203801-044, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-050, translated 2026-11-07 - 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