# 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-4292-109/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)（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置） — address `suppl-4292-109/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-4292-109/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（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置） — Transitional Measures Concerning Deduction of Tax Amount Relating to Virtual Currency Held on the Day Preceding the Effective Date caption: machine translation, not official suppl-4292-109/art-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-8 **第一項** 事業者（施行日の前日の属する課税期間において消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、同日において仮想通貨（当該事業者が国内において譲り受けた課税仕入れに係るものに限る。以下この条において同じ。）を有しており、かつ、当該仮想通貨の全部又は一部の種類についてその種類ごとの数量が、当該種類ごとの平成二十九年六月一日から施行日の前日までの間の各日において当該事業者が有していた仮想通貨の数量の合計数を三十で除して計算した数量に対して増加した場合には、その増加した部分に係る仮想通貨の課税仕入れに係る消費税額（その種類ごとの数量が増加した仮想通貨のその増加した数量に当該仮想通貨の種類別単価（同法第三十条第一項に規定する課税仕入れに係る支払対価の額を基礎とした種類ごとの一単位当たりの価額をいう。以下この条並びに附則第十一条第二項及び第三項において同じ。）をそれぞれ乗じて計算した金額に百八分の六・三を乗じて算出した金額の合計額をいう。）は、同法第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定の適用については、施行日の前日の属する課税期間の仕入れに係る消費税額（同法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。附則第十一条第六項において同じ。）の計算の基礎となる課税仕入れ等の税額（同法第三十条第二項に規定する課税仕入れ等の税額をいう。附則第十一条第六項において同じ。）に含まれないものとする。ただし、同日において有していた仮想通貨の価額（同日において有していた種類ごとの仮想通貨の数量に当該仮想通貨の種類別単価をそれぞれ乗じて計算した金額に百八分の百を乗じて算出した金額の合計額をいう。）が百万円未満の場合は、この限りでない。 suppl-4292-109/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act in the taxable period that includes the day preceding the Effective Date) holds virtual currency (limited to virtual currency relating to taxable purchases of which the business operator took a transfer in Japan; the same applies hereinafter in this Article) on that day, and the quantity by kind of all or some kinds of that virtual currency has increased over the quantity calculated by dividing by thirty the total of the quantities of virtual currency that the business operator held on each day during the period from June 1, 2017 to the day preceding the Effective Date, by kind, the amount of consumption tax on taxable purchases of virtual currency relating to the increased portion (meaning the total of the amounts calculated by multiplying the increased quantity of virtual currency of each kind whose quantity has increased by the unit price by kind of that virtual currency (meaning the value per unit of each kind based on the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article and Article 11, paragraphs (2) and (3) of the Supplementary Provisions) and multiplying the result by 6.3/108) is not to be included, for the purposes of the application of Article 30, paragraph (1) of that Act (including, where paragraph (2) of that Article applies, that paragraph), in the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act; the same applies in Article 11, paragraph (6) of the Supplementary Provisions) that forms the basis for calculating the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act; the same applies in Article 11, paragraph (6) of the Supplementary Provisions) for the taxable period that includes the day preceding the Effective Date; provided, however, that this does not apply where the value of the virtual currency held on that day (meaning the total of the amounts calculated by multiplying the quantity of virtual currency of each kind held on that day by the unit price by kind of that virtual currency and multiplying the result by 100/108) is less than 1,000,000 yen. machine translation, not official **第二項** 前項本文の場合に該当する事業者が、仮想通貨の種類別単価の計算につき困難な事情があるときは、施行日の前日における当該仮想通貨の種類ごとの一単位当たりの価額その他の合理的な方法により算出した価額を種類別単価とみなして、同項の規定を適用することができる。 suppl-4292-109/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2 Where a business operator falling under the case in the main clause of the preceding paragraph has difficulty in calculating the unit price by kind of virtual currency, it may apply that paragraph by treating as the unit price by kind a value calculated on the basis of the value per unit of each kind of that virtual currency on the day preceding the Effective Date or by any other reasonable method. machine translation, not official --- ## Cites - suppl-4292-109/art-8/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-8/par-1: この条 → 消費税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4292-109/art-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-8 - suppl-4292-109/art-8/par-1: 同法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-8/par-1: 附則第十一条第二項 → 消費税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4292-109/art-11/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2 - suppl-4292-109/art-8/par-1: 第三項 → 消費税法施行令 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4292-109/art-11/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3 - suppl-4292-109/art-8/par-1: 同条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-8/par-1: 同法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-8/par-1: 附則第十一条第六項 → 消費税法施行令 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4292-109/art-11/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6 - suppl-4292-109/art-8/par-2: 前項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4292-109/art-8/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1 ## Cited by 6 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（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-1/par-1 - 消費税法施行令 附則第八条第一項（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1 - 消費税法施行令 附則第八条第二項（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2 - 消費税法施行令 附則第九条第一項（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-9/par-1 - 消費税法施行令 附則第十一条第三項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3 - 消費税法施行令 附則第十一条第六項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6 --- ## 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-20261106T203801-060, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-061, 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-20261106T203801-061, 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