# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（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） — address `suppl-4292-109/art-9` - 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-9 - 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. --- ### 第九条（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） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases caption: machine translation, not official suppl-4292-109/art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-9 **第一項** 事業者が、施行日前に国内において行った仮想通貨の課税仕入れにつき、施行日以後に消費税法第三十二条第一項に規定する仕入れに係る対価の返還等（前条第一項本文（同条第二項の規定により適用する場合を含む。）の規定の適用を受ける仮想通貨の課税仕入れに係るものを除く。）を受けた場合には、当該仕入れに係る対価の返還等に係る同法第三十二条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。 suppl-4292-109/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-9/par-1 Where a business operator receives, on or after the Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act (excluding one relating to a taxable purchase of virtual currency to which the main clause of paragraph (1) of the preceding Article (including where applied pursuant to paragraph (2) of that Article) applies) with respect to a taxable purchase of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under Article 32 of that Act relating to that refund, etc. of consideration for purchases. machine translation, not official --- ## Cites - suppl-4292-109/art-9/par-1: 消費税法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-9/par-1: 前条第一項 → 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 - suppl-4292-109/art-9/par-1: 同条第二項 → 消費税法施行令 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4292-109/art-8/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2 - suppl-4292-109/art-9/par-1: 同法第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第七条第二項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4292-109/art-7/par-2 --- ## 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-20261106T203801-061, 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