# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附 則 (Supplementary Provisions)
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- 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-4302-135`
- 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-4302-135
- 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.
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## 附 則 平成三〇年三月三一日政令第一三五号
suppl-4302-135 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135
### 第一条（施行期日） — Effective Date
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suppl-4302-135/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1
**第一項** この政令は、平成三十年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4302-135/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1
This Cabinet Order comes into effect on April 1, 2018; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
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**一** 第一条中消費税法施行令第十八条第五項の改正規定（同項を同条第三項とする部分を除く。）及び附則第三条の規定 平成三十年七月一日
suppl-4302-135/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-1
the provisions in Article 1 amending Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act (excluding the portion that makes that paragraph paragraph (3) of that Article) and the provisions of Article 3 of these Supplementary Provisions: July 1, 2018;
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**二** 附則第四条第五項から第七項までの規定 令和元年十月一日
suppl-4302-135/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-2
the provisions of Article 4, paragraphs (5) through (7) of these Supplementary Provisions: October 1, 2019;
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**三** 第一条中消費税法施行令第十八条の改正規定（同条第五項の改正規定（同項を同条第三項とする部分を除く。）を除く。）、同令第十八条の二の改正規定、同令第十八条の三第一項の改正規定、同令第十八条の四を同令第十八条の五とし、同令第十八条の三の次に一条を加える改正規定及び同令第六十三条の次に一条を加える改正規定並びに附則第四条第一項から第四項までの規定 令和二年四月一日
suppl-4302-135/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-3
the provisions in Article 1 amending Article 18 of the Order for Enforcement of the Consumption Tax Act (excluding the provisions amending paragraph (5) of that Article (excluding the portion that makes that paragraph paragraph (3) of that Article)), the provisions amending Article 18-2 of that Order, the provisions amending Article 18-3, paragraph (1) of that Order, the provisions that make Article 18-4 of that Order Article 18-5 and add one Article after Article 18-3 of that Order, and the provisions adding one Article after Article 63 of that Order, together with the provisions of Article 4, paragraphs (1) through (4) of these Supplementary Provisions: April 1, 2020;
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**四** 附則第十五条から第十九条までの規定 令和三年十月一日
suppl-4302-135/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-4
the provisions of Articles 15 through 19 of these Supplementary Provisions: October 1, 2021;
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**五** 第一条の規定（同条中第一号及び第三号に掲げる消費税法施行令の改正規定並びに同令第一条第四項の改正規定、同令第六条第一項第九号の改正規定（同号イ中「別表第一第二号」を「別表第二第二号」に改める部分を除く。）、同令第十条第三項第六号の改正規定、同令第十四条の二第三項第五号の改正規定、同項第六号の改正規定、同令第二十八条第九項の改正規定、同令第三十一条（見出しを含む。）の改正規定、同令第三十二条の改正規定、同令第三十二条の二（見出しを含む。）の改正規定、同令第三十三条、第三十四条（見出しを含む。）、第三十五条（見出しを含む。）及び第三十六条第四項の改正規定、同令第三十六条の二（見出しを含む。）の改正規定、同令第三十七条（見出しを含む。）の改正規定、同令第四十六条第一項の改正規定並びに同令第四十九条第五項第三号の改正規定を除く。）及び第二条の規定並びに附則第六条から第十四条まで及び第二十条から第二十六条までの規定 令和五年十月一日
suppl-4302-135/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5
the provisions of Article 1 (excluding the provisions in Article 1 amending the Order for Enforcement of the Consumption Tax Act that are listed in items (i) and (iii) of this paragraph, the provisions amending Article 1, paragraph (4) of that Order, the provisions amending Article 6, paragraph (1), item (ix) of that Order (excluding the portion amending "Appended Table 1, item (ii)" in (a) of that item to "Appended Table 2, item (ii)"), the provisions amending Article 10, paragraph (3), item (vi) of that Order, the provisions amending Article 14-2, paragraph (3), item (v) of that Order, the provisions amending item (vi) of that paragraph, the provisions amending Article 28, paragraph (9) of that Order, the provisions amending Article 31 (including its heading) of that Order, the provisions amending Article 32 of that Order, the provisions amending Article 32-2 (including its heading) of that Order, the provisions amending Article 33, Article 34 (including its heading), Article 35 (including its heading) and Article 36, paragraph (4) of that Order, the provisions amending Article 36-2 (including its heading) of that Order, the provisions amending Article 37 (including its heading) of that Order, the provisions amending Article 46, paragraph (1) of that Order, and the provisions amending Article 49, paragraph (5), item (iii) of that Order) and the provisions of Article 2, and the provisions of Articles 6 through 14 and Articles 20 through 26 of these Supplementary Provisions: October 1, 2023.
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### 第二条（資産の譲渡等が国内において行われたかどうかの判定に関する経過措置） — Transitional Measures Concerning Determination of Whether a Transfer, etc. of Assets Is Made in Japan
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suppl-4302-135/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-2
**第一項** 平成三十年四月一日から令和五年十月一日（以下「五年施行日」という。）の前日までの間における第一条の規定による改正後の消費税法施行令（以下「新令」という。）第六条第一項第九号ハの規定の適用については、同号ハ中「別表第二第二号」とあるのは、「別表第一第二号」とする。
suppl-4302-135/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-2/par-1
For the application of Article 6, paragraph (1), item (ix), (c) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1 (hereinafter referred to as the "New Order") during the period from April 1, 2018 to the day preceding October 1, 2023 (hereinafter referred to as the "2023 Effective Date"), in (c) of that item the phrase "Appended Table 2, item (ii)" is deemed to be replaced with "Appended Table 1, item (ii)".
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### 第三条（輸出物品販売場で譲渡する物品に関する経過措置） — Transitional Measures Concerning Goods Transferred at Tax-Free Shops
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suppl-4302-135/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-3
**第一項** 第一条の規定（同条中消費税法施行令第十八条第五項の改正規定（同項を同条第三項とする部分を除く。）に限る。）による改正後の消費税法施行令（次項において「三十年新令」という。）第十八条第五項の規定は、平成三十年七月一日以後に行われる課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。
suppl-4302-135/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-3/par-1
The provisions of Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (limited to the provisions of that Article amending Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act (excluding the part that makes that paragraph Article 18, paragraph (3) of that Order)) (referred to as the "2018 New Order" in the following paragraph) apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter) made on or after July 1, 2018, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.
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**第二項** 平成三十年七月一日から令和二年三月三十一日までの間における三十年新令第十八条第五項の規定の適用については、同項中「前二項、第十二項及び第十三項」とあるのは「第一項、第二項、第七項及び第八項」と、同項第二号中「前項第二号」とあるのは「第二項第二号ロ」とする。
suppl-4302-135/art-3/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-3/par-2
With regard to the application of Article 18, paragraph (5) of the 2018 New Order during the period from July 1, 2018 to March 31, 2020, the phrase "the preceding two paragraphs, paragraph (12), and paragraph (13)" in that paragraph is deemed to be replaced with "paragraph (1), paragraph (2), paragraph (7), and paragraph (8)", and the phrase "item (ii) of the preceding paragraph" in item (ii) of that paragraph is deemed to be replaced with "paragraph (2), item (ii), (b)".
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### 第四条（輸出物品販売場で行う免税販売手続等に関する経過措置） — Transitional Measures Concerning Tax-Free Sale Procedures, etc. Conducted at Tax-Free Shops
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suppl-4302-135/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4
**第一項** 新令第十八条から第十八条の四までの規定は、令和二年四月一日以後に行われる課税資産の譲渡等について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。
suppl-4302-135/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-1
The provisions of Articles 18 through 18-4 of the New Order apply to taxable transfers, etc. of assets made on or after April 1, 2020, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day.
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**第二項** 令和二年三月三十一日までに第一条の規定による改正前の消費税法施行令（第四項、次条及び附則第二十条の二において「旧令」という。）第十八条第二項第一号ハの規定により提出を受けた旅券等の写し（同号ハに規定する旅券等の写しをいい、同条第四項の規定により提供を受けた同項に規定する電磁的記録を含む。第四項において同じ。）に係る同条第九項の規定による保存については、なお従前の例による。
suppl-4302-135/art-4/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-2
With regard to the retention, pursuant to Article 18, paragraph (9) of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 (referred to as the "Former Order" in paragraph (4), the following Article, and Article 20-2 of the Supplementary Provisions), of a copy of a passport, etc. (meaning the copy of a passport, etc. prescribed in Article 18, paragraph (2), item (i), (c) of the Former Order, and including the electronic or magnetic record prescribed in paragraph (4) of that Article that has been provided pursuant to the provisions of that paragraph; the same applies in paragraph (4)) submitted by March 31, 2020 pursuant to the provisions of Article 18, paragraph (2), item (i), (c) of the Former Order, the provisions then in force continue to govern.
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**第三項** 新令第十八条第二項第一号に規定する市中輸出物品販売場を経営する事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が新令第十八条及び第十八条の三の規定により行うこととされる新令第十八条第六項に規定する免税販売手続は、令和二年四月一日から令和三年九月三十日までの間は、なお従前の例によることができる。
suppl-4302-135/art-4/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-3
With regard to the tax-free sale procedures prescribed in Article 18, paragraph (6) of the New Order that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) who operates an urban tax-free shop prescribed in Article 18, paragraph (2), item (i) of the New Order is to carry out pursuant to the provisions of Article 18 and Article 18-3 of the New Order, the provisions then in force may continue to govern during the period from April 1, 2020 to September 30, 2021.
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**第四項** 令和二年四月一日から令和三年九月三十日までの間に前項の規定によりなお従前の例によることができることとされる場合における旧令第十八条第二項第一号ハの規定により提出を受けた旅券等の写しに係る同条第九項の規定による保存については、なお従前の例による。
suppl-4302-135/art-4/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-4
With regard to the retention, pursuant to Article 18, paragraph (9) of the Former Order, of a copy of a passport, etc. submitted pursuant to the provisions of Article 18, paragraph (2), item (i), (c) of the Former Order in the case where the provisions then in force may continue to govern pursuant to the provisions of the preceding paragraph during the period from April 1, 2020 to September 30, 2021, the provisions then in force continue to govern.
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**第五項** 新令第十八条第二項第一号に規定する市中輸出物品販売場を経営する事業者は、令和二年四月一日前においても、同条第六項の規定の例により、同項の規定による届出を行うことができる。
suppl-4302-135/art-4/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-5
A business operator who operates an urban tax-free shop prescribed in Article 18, paragraph (2), item (i) of the New Order may, even before April 1, 2020, make the notification under the provisions of paragraph (6) of that Article in accordance with the provisions of that paragraph.
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**第六項** 新令第十八条の四第四項の承認を受けようとする事業者は、令和二年四月一日前においても、同条第五項の規定の例により、同項の申請書を提出することができる。
suppl-4302-135/art-4/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-6
A business operator who intends to obtain the approval under Article 18-4, paragraph (4) of the New Order may, even before April 1, 2020, submit the written application under paragraph (5) of that Article in accordance with the provisions of that paragraph.
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**第七項** 税務署長は、前項の規定による申請書の提出があった場合には、令和二年四月一日前においても、新令第十八条の四第六項から第八項までの規定の例により、同条第六項の規定による承認、同条第七項の規定による承認の取消し及び同条第八項の規定による通知（以下この項において「承認等」という。）をすることができる。この場合において、これらの規定の例によりされた承認等は、同日においてこれらの規定により行われたものとみなす。
suppl-4302-135/art-4/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7
When the written application under the preceding paragraph has been submitted, the district director may, even before April 1, 2020, in accordance with the provisions of Article 18-4, paragraphs (6) through (8) of the New Order, grant the approval under the provisions of paragraph (6) of that Article, rescind the approval under the provisions of paragraph (7) of that Article, and give the notice under the provisions of paragraph (8) of that Article (hereinafter in this paragraph referred to as "approval, etc."). In this case, an approval, etc. made in accordance with those provisions is deemed to have been made under those provisions on that day.
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### 第五条（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc.
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suppl-4302-135/art-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5
**第一項** 所得税法等の一部を改正する法律（平成三十年法律第七号。以下この条において「改正法」という。）附則第四十四条第一項の規定によりなおその効力を有するものとされる改正法第五条の規定による改正前の消費税法第十六条の規定に基づく旧令第三十一条、第三十二条第一項（法人税法（昭和四十年法律第三十四号）第六十三条第一項ただし書（同条第三項及び第四項に係る部分に限る。）に係る部分に限る。）及び第二項、第三十三条から第三十五条まで並びに第三十七条の規定は、なおその効力を有する。この場合において、旧令第三十一条中「法」とあるのは「旧効力消費税法（所得税法等の一部を改正する法律（平成三十年法律第七号。第三十七条において「三十年改正法」という。）附則第四十四条第二項に規定する旧効力消費税法をいう。次条、第三十三条から第三十五条まで及び第三十七条において同じ。）」と、旧令第三十二条第一項中「につき法」とあるのは「につき旧効力消費税法」と、「所得税法第六十五条第一項ただし書（延払条件付販売等に係る収入及び費用の帰属時期）に規定する経理しなかつた年の十二月三十一日の属する課税期間又は法人税法第六十三条第一項ただし書（長期割賦販売等に係る収益及び費用の帰属事業年度）に規定する経理しなかつた決算に係る事業年度終了の日の属する課税期間若しくは同条第三項」とあるのは「旧効力法人税法（三十年改正法附則第二十八条第二項に規定する旧効力法人税法をいう。第三十七条において同じ。）第六十三条第三項」と、「これらの」とあるのは「当該」と、同条第二項中「法第十六条第二項本文」とあるのは「旧効力消費税法第十六条第二項本文」と、「法人税法施行令」とあるのは「法人税法施行令等の一部を改正する政令（平成三十年政令第百三十二号）附則第十三条第一項の規定によりなおその効力を有するものとされる同令第一条の規定による改正前の法人税法施行令（以下この項において「旧効力法人税法施行令」という。）」と、「同令」とあるのは「旧効力法人税法施行令」と、旧令第三十三条から第三十五条までの規定中「法第十六条第二項本文」とあるのは「旧効力消費税法第十六条第二項本文」と、旧令第三十七条中「法人税法」とあり、及び「同法」とあるのは「旧効力法人税法」と、「法第十六条」とあるのは「旧効力消費税法第十六条及び三十年改正法附則第四十四条」とする。
suppl-4302-135/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-1
The provisions of Article 31, Article 32, paragraph (1) (limited to the part pertaining to the proviso to Article 63, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (limited to the part pertaining to paragraphs (3) and (4) of that Article)) and paragraph (2), Articles 33 through 35, and Article 37 of the Former Order, which are based on the provisions of Article 16 of the Consumption Tax Act prior to amendment by the provisions of Article 5 of the Amending Act that are to remain in force pursuant to Article 44, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter in this Article referred to as the "Amending Act"), remain in force. In this case, the phrase "the Act" in Article 31 of the Former Order is deemed to be replaced with "the former Consumption Tax Act kept in effect (meaning the former Consumption Tax Act kept in effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in Article 37); the same applies in the following Article, Articles 33 through 35, and Article 37)", in Article 32, paragraph (1) of the Former Order, the phrase "with respect to the Act" is deemed to be replaced with "with respect to the former Consumption Tax Act kept in effect", the phrase "the taxable period that includes December 31 of the year in which it did not so account, as prescribed in the proviso to Article 65, paragraph (1) (Time of Attribution of Revenue and Expenses Pertaining to Sales on Deferred Payment Terms, etc.) of the Income Tax Act, or the taxable period that includes the last day of the business year pertaining to the settlement of accounts in which it did not so account, as prescribed in the proviso to Article 63, paragraph (1) (Business Year to Which Revenue and Expenses Pertaining to Long-Term Installment Sales, etc. Are Attributed) of the Corporation Tax Act, or paragraph (3) of that Article" is deemed to be replaced with "Article 63, paragraph (3) of the former Corporation Tax Act kept in effect (meaning the former Corporation Tax Act kept in effect prescribed in Article 28, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act; the same applies in Article 37)", and the phrase "these" is deemed to be replaced with "that"; in paragraph (2) of that Article, the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "the main clause of Article 16, paragraph (2) of the former Consumption Tax Act kept in effect", the phrase "Order for the Enforcement of the Corporation Tax Act" is deemed to be replaced with "Order for the Enforcement of the Corporation Tax Act prior to amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 132 of 2018), which is to remain in force pursuant to Article 13, paragraph (1) of the Supplementary Provisions of that Cabinet Order (hereinafter in this paragraph referred to as the "Former Order for the Enforcement of the Corporation Tax Act Kept in Effect")", and the phrase "that Order" is deemed to be replaced with "the Former Order for the Enforcement of the Corporation Tax Act Kept in Effect"; in the provisions of Articles 33 through 35 of the Former Order, the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "the main clause of Article 16, paragraph (2) of the former Consumption Tax Act kept in effect"; and in Article 37 of the Former Order, the phrases "Corporation Tax Act" and "that Act" are deemed to be replaced with "former Corporation Tax Act kept in effect", and the phrase "Article 16 of the Act" is deemed to be replaced with "Article 16 of the former Consumption Tax Act kept in effect and Article 44 of the Supplementary Provisions of the 2018 Amendment Act".
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**第二項** 事業者が平成三十年四月一日前に特定長期割賦販売等（改正法附則第四十四条第一項に規定する特定長期割賦販売等をいう。以下この条において同じ。）に係る契約をし、かつ、同日以後に当該特定長期割賦販売等に係る資産の譲渡等（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。第五項及び第十一項において同じ。）を行った場合には、改正法附則第四十四条第一項の規定の適用については、当該特定長期割賦販売等は、同日前に行われたものとする。
suppl-4302-135/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-2
Where a business operator has entered into a contract pertaining to a specified long-term installment sale, etc. (meaning a specified long-term installment sale, etc. prescribed in Article 44, paragraph (1) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this Article) before April 1, 2018 and has made, on or after that day, a transfer, etc. of assets pertaining to that specified long-term installment sale, etc. (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies in paragraphs (5) and (11)), then, for the purpose of applying Article 44, paragraph (1) of the Supplementary Provisions of the Amending Act, that specified long-term installment sale, etc. is deemed to have been made before that day.
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**第三項** 改正法附則第四十四条第四項の規定の適用を受ける事業者の同項の規定の適用を受ける特定長期割賦販売等につき、当該特定長期割賦販売等に係る賦払金の額で同項の規定による控除をして控除しきれない金額がある場合には、当該特定長期割賦販売等のうち当該控除しきれない金額に係る部分については、当該控除しきれない金額が生じた適用課税期間（同項に規定する適用課税期間をいう。以下この項、第八項及び第九項において同じ。）において、消費税法第三十八条第一項に規定する売上げに係る対価の返還等をしたものとみなして、同法（同条第二項及び第五十七条の四第三項を除く。）の規定を適用する。この場合において、当該控除しきれない金額に係る部分については、当該適用課税期間後の各適用課税期間において、改正法附則第四十四条第四項に規定する収入金額又は収益の額として、同項の規定を適用する。
suppl-4302-135/art-5/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3
Where, with respect to a specified long-term installment sale, etc. to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies, of a business operator to which that paragraph applies, there is an amount of the installments pertaining to that specified long-term installment sale, etc. that cannot be fully deducted under the deduction pursuant to that paragraph, the portion of that specified long-term installment sale, etc. pertaining to the amount that cannot be fully deducted is deemed to be, in the applicable taxable period in which the amount that cannot be fully deducted arose (meaning the applicable taxable period prescribed in Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph, paragraph (8), and paragraph (9)), a refund, etc. of consideration for sales made as prescribed in Article 38, paragraph (1) of the Consumption Tax Act, and the provisions of that Act (excluding paragraph (2) of that Article and Article 57-4, paragraph (3)) apply. In this case, the portion pertaining to the amount that cannot be fully deducted is treated, in each applicable taxable period after that applicable taxable period, as the amount of revenue prescribed in Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act, and that paragraph applies.
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**第四項** 平成三十年四月一日から五年施行日の前日までの間における前項の規定の適用については、同項中「同条第二項及び第五十七条の四第三項」とあるのは、「同条第二項」とする。
suppl-4302-135/art-5/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-4
With regard to the application of the preceding paragraph during the period from April 1, 2018 to the day preceding the 2023 Effective Date, the phrase "paragraph (2) of that Article and Article 57-4, paragraph (3)" in that paragraph is deemed to be replaced with "paragraph (2) of that Article".
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**第五項** 改正法附則第四十四条第四項の規定の適用を受けている事業者が、同項の規定の適用を受ける特定長期割賦販売等につき、次に掲げる場合に該当することとなった場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額でその該当することとなった日の属する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下同じ。）の初日の前日以前に既に資産の譲渡等を行ったものとみなされた部分に係る金額以外の金額に係る部分は、改正法附則第四十四条第四項の規定にかかわらず、当該事業者が当該課税期間において、資産の譲渡等を行ったものとみなす。
suppl-4302-135/art-5/par-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5
Where a business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies comes to fall under any of the following cases with respect to a specified long-term installment sale, etc. to which that paragraph applies, then, notwithstanding Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act, the portion of that specified long-term installment sale, etc. pertaining to an amount other than the amount pertaining to the portion of the installments of that specified long-term installment sale, etc. that has already been deemed to be a transfer, etc. of assets made on or before the day preceding the first day of the taxable period that includes the day on which it came to fall under that case (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter) is deemed to be a transfer, etc. of assets made by that business operator in that taxable period:
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**一** 法人税法施行令等の一部を改正する政令（平成三十年政令第百三十二号。次号及び第十二項において「法人税法施行令改正令」という。）附則第十三条第六項（同項の適格分割に係る部分を除く。）の規定の適用を受けることとなった場合
suppl-4302-135/art-5/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5/item-1
a case where it has come to be subject to the application of Article 13, paragraph (6) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 132 of 2018; referred to as the "Corporation Tax Act Enforcement Order Amendment Order" in the following item and paragraph (12)) (excluding the part pertaining to a qualified split under Article 13, paragraph (6) of the Supplementary Provisions of that Cabinet Order);
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**二** 法人税法施行令改正令附則第十三条第十一項の規定の適用を受けることとなった場合
suppl-4302-135/art-5/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5/item-2
a case where it has come to be subject to the application of Article 13, paragraph (11) of the Supplementary Provisions of the Corporation Tax Act Enforcement Order Amendment Order.
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**第六項** 第一項の規定によりなおその効力を有するものとされる旧令（以下この項、第十一項及び第十三項において「旧効力令」という。）第三十四条第二項又は第三十五条第二項（同条第五項において準用する場合を含む。）の規定の適用を受ける事業者のこれらの規定の適用を受ける特定長期割賦販売等につき、旧効力令第三十四条第三項又は第三十五条第三項（同条第五項において準用する場合を含む。）の規定の適用を受けることとなった場合には、当該特定長期割賦販売等が改正法附則第四十四条第二項に規定する場合に該当するものとみなして、同条第四項の規定を適用することができる。
suppl-4302-135/art-5/par-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-6
Where, with respect to a specified long-term installment sale, etc. to which Article 34, paragraph (2) or Article 35, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) of the Former Order that is to remain in force pursuant to the provisions of paragraph (1) (hereinafter in this paragraph, paragraph (11), and paragraph (13) referred to as the "Former Order Kept in Effect") applies, of a business operator to which those provisions apply, the business operator comes to be subject to the application of Article 34, paragraph (3) or Article 35, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) of the Former Order Kept in Effect, that specified long-term installment sale, etc. may be deemed to fall under the case prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act, and paragraph (4) of that Article may be applied.
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**第七項** 新令第三十三条、第三十四条第一項並びに第三十五条第一項及び第五項の規定は、改正法附則第四十四条第四項の規定の適用を受けている事業者が旧令第三十三条各号、第三十四条第一項各号及び第三十五条第一項各号（同条第五項において準用する場合を含む。）に掲げる場合のいずれかに該当することとなった場合について準用する。この場合において、新令第三十三条中「リース譲渡につき法第十六条第二項本文」とあるのは「特定長期割賦販売等（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この条、次条第一項並びに第三十五条第一項及び第五項において「三十年改正法」という。）附則第四十四条第一項に規定する特定長期割賦販売等をいう。以下この条、次条第一項並びに第三十五条第一項及び第五項において同じ。）につき三十年改正法附則第四十四条第四項」と、「リース譲渡で同項本文」とあるのは「特定長期割賦販売等で同項」と、「当該リース譲渡」とあるのは「当該特定長期割賦販売等」と、「以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文」とあるのは「の前日以前に既に資産の譲渡等を行つたものとみなされた部分に係る金額以外の金額に係る部分は、同項」と、新令第三十四条第一項中「リース譲渡につき法第十六条第二項本文」とあるのは「特定長期割賦販売等につき三十年改正法附則第四十四条第四項」と、「リース譲渡で同項本文」とあるのは「特定長期割賦販売等で同項」と、「リース譲渡に係る賦払金」とあるのは「特定長期割賦販売等に係る賦払金」と、「以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文」とあるのは「の前日以前に既に資産の譲渡等を行つたものとみなされた部分に係る金額以外の金額に係る部分は、同項」と、同項各号中「リース譲渡」とあるのは「特定長期割賦販売等」と、新令第三十五条第一項中「リース譲渡につき法第十六条第二項本文」とあるのは「特定長期割賦販売等につき三十年改正法附則第四十四条第四項」と、「リース譲渡で同項本文」とあるのは「特定長期割賦販売等で同項」と、「リース譲渡に係る賦払金」とあるのは「特定長期割賦販売等に係る賦払金」と、「以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文」とあるのは「の前日以前に既に資産の譲渡等を行つたものとみなされた部分に係る金額以外の金額に係る部分は、同項」と、同項各号中「リース譲渡」とあるのは「特定長期割賦販売等」と、同条第五項中「リース譲渡」とあるのは「特定長期割賦販売等」と、「法第十六条第二項本文」とあるのは「三十年改正法附則第四十四条第四項」と読み替えるものとする。
suppl-4302-135/art-5/par-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7
The provisions of Article 33, Article 34, paragraph (1), and Article 35, paragraphs (1) and (5) of the New Order apply mutatis mutandis where a business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies comes to fall under any of the cases set out in the items of Article 33, the items of Article 34, paragraph (1), or the items of Article 35, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) of the Former Order. In this case, the phrase "the main clause of Article 16, paragraph (2) of the Act with respect to a lease transfer" in Article 33 of the New Order is deemed to be replaced with "Article 44, paragraph (4) of the Supplementary Provisions of the 2018 Amendment Act with respect to a specified long-term installment sale, etc. (meaning a specified long-term installment sale, etc. prescribed in Article 44, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter in this Article, paragraph (1) of the following Article, and Article 35, paragraphs (1) and (5) referred to as the "2018 Amendment Act"); the same applies in this Article, paragraph (1) of the following Article, and Article 35, paragraphs (1) and (5))", the phrase "a lease transfer for which the main clause of that paragraph" is deemed to be replaced with "a specified long-term installment sale, etc. for which that paragraph", the phrase "that lease transfer" is deemed to be replaced with "that specified long-term installment sale, etc.", and the phrase "whose due date for payment arrives on or after (excluding those already received on or before the day preceding the first day of that taxable period), the portion pertaining to which is, the main clause of that paragraph" is deemed to be replaced with "on or before the day preceding which the portion has already been deemed to be a transfer, etc. of assets, the portion pertaining to an amount other than the amount pertaining to that portion is, that paragraph"; in Article 34, paragraph (1) of the New Order, the phrase "the main clause of Article 16, paragraph (2) of the Act with respect to a lease transfer" is deemed to be replaced with "Article 44, paragraph (4) of the Supplementary Provisions of the 2018 Amendment Act with respect to a specified long-term installment sale, etc.", the phrase "a lease transfer for which the main clause of that paragraph" is deemed to be replaced with "a specified long-term installment sale, etc. for which that paragraph", the phrase "installments pertaining to a lease transfer" is deemed to be replaced with "installments pertaining to a specified long-term installment sale, etc.", the phrase "whose due date for payment arrives on or after (excluding those already received on or before the day preceding the first day of that taxable period), the portion pertaining to which is, the main clause of that paragraph" is deemed to be replaced with "on or before the day preceding which the portion has already been deemed to be a transfer, etc. of assets, the portion pertaining to an amount other than the amount pertaining to that portion is, that paragraph", and the phrase "lease transfer" in the items of that paragraph is deemed to be replaced with "specified long-term installment sale, etc."; in Article 35, paragraph (1) of the New Order, the phrase "the main clause of Article 16, paragraph (2) of the Act with respect to a lease transfer" is deemed to be replaced with "Article 44, paragraph (4) of the Supplementary Provisions of the 2018 Amendment Act with respect to a specified long-term installment sale, etc.", the phrase "a lease transfer for which the main clause of that paragraph" is deemed to be replaced with "a specified long-term installment sale, etc. for which that paragraph", the phrase "installments pertaining to a lease transfer" is deemed to be replaced with "installments pertaining to a specified long-term installment sale, etc.", the phrase "whose due date for payment arrives on or after (excluding those already received on or before the day preceding the first day of that taxable period), the portion pertaining to which is, the main clause of that paragraph" is deemed to be replaced with "on or before the day preceding which the portion has already been deemed to be a transfer, etc. of assets, the portion pertaining to an amount other than the amount pertaining to that portion is, that paragraph", and the phrase "lease transfer" in the items of that paragraph is deemed to be replaced with "specified long-term installment sale, etc."; and in paragraph (5) of that Article, the phrase "lease transfer" is deemed to be replaced with "specified long-term installment sale, etc.", and the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "Article 44, paragraph (4) of the Supplementary Provisions of the 2018 Amendment Act".
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**第八項** 改正法附則第四十四条第四項の規定の適用を受けている個人事業者（消費税法第二条第一項第三号に規定する個人事業者をいう。第十一項において同じ。）が死亡した場合（前項において準用する新令第三十四条第一項の規定の適用を受ける場合を除く。）において、当該個人事業者が改正法附則第四十四条第四項の規定の適用を受けていた特定長期割賦販売等に係る事業を承継した相続人が当該死亡の日の属する課税期間以後の課税期間において当該特定長期割賦販売等につき所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号。第十二項において「所得税法施行令改正令」という。）附則第十二条第四項の規定により改正法附則第八条第三項の規定の適用を受けるときは、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で当該適用を受ける同項の収入金額に係る部分については、改正法附則第四十四条第四項の規定を適用する。この場合において、同条第五項の規定は、この項の規定により同条第四項の規定の適用を受ける最初の適用課税期間について準用する。
suppl-4302-135/art-5/par-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8
Where an individual business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies in paragraph (11)) dies (excluding the case where Article 34, paragraph (1) of the New Order as applied mutatis mutandis in the preceding paragraph applies), and an heir who has succeeded to the business pertaining to the specified long-term installment sale, etc. to which that individual business operator was subject to the application of Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act becomes subject, with respect to that specified long-term installment sale, etc., in a taxable period on or after the taxable period that includes the date of death, to the application of Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act pursuant to Article 12, paragraph (4) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018; referred to as the "Income Tax Act Enforcement Order Amendment Order" in paragraph (12)), then, of that specified long-term installment sale, etc., Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies to the portion pertaining to the amount of revenue under Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act that is subject to that application, being an amount of the installments pertaining to that specified long-term installment sale, etc. In this case, the provisions of Article 44, paragraph (5) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the first applicable taxable period to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies pursuant to the provisions of this paragraph.
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**第九項** 改正法附則第四十四条第四項の規定の適用を受けている法人が合併により消滅した場合（第七項において準用する新令第三十五条第一項の規定の適用を受ける場合を除く。）において、その被合併法人（消費税法第二条第一項第五号の二に規定する被合併法人をいう。第十一項及び第十四項において同じ。）が改正法附則第四十四条第四項の規定の適用を受けていた特定長期割賦販売等につき、その合併法人（消費税法第二条第一項第五号に規定する合併法人をいう。第十四項において同じ。）が当該合併の日の属する課税期間以後の課税期間において法人税法施行令改正令附則第十三条第五項の規定により改正法附則第二十八条第三項の規定の適用を受けるときは、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で当該適用を受ける同項の収益の額に係る部分については、改正法附則第四十四条第四項の規定を適用する。この場合において、同条第五項の規定は、この項の規定により同条第四項の規定の適用を受ける最初の適用課税期間について準用する。
suppl-4302-135/art-5/par-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9
Where a corporation to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies ceases to exist by merger (excluding the case where Article 35, paragraph (1) of the New Order as applied mutatis mutandis in paragraph (7) applies), and, with respect to a specified long-term installment sale, etc. to which its merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (1), item (v)-2 of the Consumption Tax Act; the same applies in paragraphs (11) and (14)) was subject to the application of Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act, its merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (1), item (v) of the Consumption Tax Act; the same applies in paragraph (14)) becomes subject, in a taxable period on or after the taxable period that includes the date of the merger, to the application of Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act pursuant to Article 13, paragraph (5) of the Supplementary Provisions of the Corporation Tax Act Enforcement Order Amendment Order, then, of that specified long-term installment sale, etc., Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies to the portion pertaining to the amount of revenue under Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act that is subject to that application, being an amount of the installments pertaining to that specified long-term installment sale, etc. In this case, the provisions of Article 44, paragraph (5) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the first applicable taxable period to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies pursuant to the provisions of this paragraph.
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**第十項** 前項の規定は、特定長期割賦販売等につき改正法附則第四十四条第四項の規定の適用を受けている法人が分割によりその適用を受けていた特定長期割賦販売等に係る事業を分割承継法人（消費税法第二条第一項第六号の二に規定する分割承継法人をいう。第十四項において同じ。）に承継させた場合（第七項において準用する新令第三十五条第一項（同条第五項において準用する場合に限る。）の規定の適用を受ける場合を除く。）について準用する。
suppl-4302-135/art-5/par-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-10
The provisions of the preceding paragraph apply mutatis mutandis where a corporation to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies with respect to a specified long-term installment sale, etc. has, by a company split, caused a successor corporation in a company split (meaning a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of the Consumption Tax Act; the same applies in paragraph (14)) to succeed to the business pertaining to the specified long-term installment sale, etc. to which it was subject to that application (excluding the case where Article 35, paragraph (1) of the New Order (limited to as applied mutatis mutandis pursuant to paragraph (5) of that Article) as applied mutatis mutandis in paragraph (7) applies).
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**第十一項** 旧効力令第三十四条第二項又は第三十五条第二項（同条第五項において準用する場合を含む。）の規定の適用を受ける事業者のこれらの規定の適用を受ける特定長期割賦販売等のうち、個人事業者にあっては令和五年十二月三十一日以前に開始した課税期間において、法人にあっては同年三月三十一日以前に開始した事業年度（消費税法第二条第一項第十三号に規定する事業年度をいう。第十三項において同じ。）に含まれる各課税期間において、資産の譲渡等を行ったものとしなかった部分がある場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で改正法附則第八条第二項第二号に定める年又は改正法附則第二十八条第二項第二号に定める事業年度の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に当該特定長期割賦販売等に係る事業を承継することとなった被相続人若しくは被合併法人若しくは分割法人（消費税法第二条第一項第六号に規定する分割法人をいう。第十四項において同じ。）又は当該事業者が支払を受けたものを除く。）に係る部分については、当該事業者が当該年の十二月三十一日の属する課税期間又は当該事業年度終了の日の属する課税期間において資産の譲渡等を行ったものとみなす。この場合において、当該特定長期割賦販売等が改正法附則第四十四条第三項に規定する場合に該当するものとみなして、同条第四項の規定を適用することができる。
suppl-4302-135/art-5/par-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11
Where, with respect to a specified long-term installment sale, etc. of a business operator to which Article 34, paragraph (2) or Article 35, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) of the Former Order Kept in Effect applies, to which those provisions apply, there is a portion for which the business operator did not treat a transfer, etc. of assets as having been made in a taxable period beginning on or before December 31, 2023 in the case of an individual business operator, or in each taxable period included in a business year (meaning a business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act; the same applies in paragraph (13)) beginning on or before March 31, 2023 in the case of a corporation, then, for the portion of that specified long-term installment sale, etc. pertaining to the installments of that specified long-term installment sale, etc. whose due date for payment arrives on or after the first day of the year specified in Article 8, paragraph (2), item (ii) of the Supplementary Provisions of the Amending Act or of the business year specified in Article 28, paragraph (2), item (ii) of the Supplementary Provisions of the Amending Act (excluding those already received, on or before the day preceding that first day, by the decedent, merged corporation, or splitting corporation (meaning a splitting corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act; the same applies in paragraph (14)) whose business pertaining to that specified long-term installment sale, etc. came to be succeeded to, or by that business operator), that business operator is deemed to have made a transfer, etc. of assets in the taxable period that includes December 31 of that year or in the taxable period that includes the last day of that business year. In this case, that specified long-term installment sale, etc. may be deemed to fall under the case prescribed in Article 44, paragraph (3) of the Supplementary Provisions of the Amending Act, and paragraph (4) of that Article may be applied.
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**第十二項** 事業者が、相続により所得税法施行令改正令附則第十二条第六項の規定の適用を受ける場合又は合併若しくは分割により法人税法施行令改正令附則第十三条第十二項の規定の適用を受ける場合には、当該事業者（改正法附則第四十四条第二項から第四項までに規定する事業者に該当するものを除く。）を改正法附則第四十四条第二項から第四項までに規定する事業者とみなして、これらの規定を適用する。この場合において、同条第二項中「既に」とあるのは「既に当該特定長期割賦販売等に係る事業を承継することとなった被相続人若しくは被合併法人若しくは分割法人又は当該事業者が」と、同条第三項中「附則第二十八条第二項第二号に定める」とあるのは「法人税法施行令等の一部を改正する政令（平成三十年政令第百三十二号）附則第十三条第十二項の規定によりみなされた」と、「既に」とあるのは「既に当該特定長期割賦販売等に係る事業を承継することとなった被合併法人若しくは分割法人又は当該事業者が」とする。
suppl-4302-135/art-5/par-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-12
Where a business operator becomes subject, by inheritance, to the application of Article 12, paragraph (6) of the Supplementary Provisions of the Income Tax Act Enforcement Order Amendment Order, or becomes subject, by merger or company split, to the application of Article 13, paragraph (12) of the Supplementary Provisions of the Corporation Tax Act Enforcement Order Amendment Order, that business operator (excluding one that falls under a business operator prescribed in Article 44, paragraphs (2) through (4) of the Supplementary Provisions of the Amending Act) is deemed to be a business operator prescribed in Article 44, paragraphs (2) through (4) of the Supplementary Provisions of the Amending Act, and those provisions apply. In this case, the phrase "already received" in paragraph (2) of that Article is deemed to be replaced with "already received by the decedent, merged corporation, or splitting corporation whose business pertaining to that specified long-term installment sale, etc. came to be succeeded to, or by that business operator", and in paragraph (3) of that Article, the phrase "specified in Article 28, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "deemed pursuant to Article 13, paragraph (12) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 132 of 2018)", and the phrase "already received" is deemed to be replaced with "already received by the merged corporation or splitting corporation whose business pertaining to that specified long-term installment sale, etc. came to be succeeded to, or by that business operator".
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**第十三項** 旧効力令第三十七条の規定の適用を受ける同条に規定する法人が改正法附則第二十八条第三項の規定の例により当該各事業年度の益金の額に算入される収益の額に相当する額を計算することとしているときは、当該法人が同項の規定の適用を受けるものとみなして、改正法附則第四十四条第四項及び第五項の規定を適用する。
suppl-4302-135/art-5/par-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-13
Where a corporation prescribed in Article 37 of the Former Order Kept in Effect to which that Article applies is to calculate, by the method provided for in Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act, an amount equivalent to the amount of revenue included in the amount of gross profits of each business year, that corporation is deemed to be subject to the application of that paragraph, and Article 44, paragraphs (4) and (5) of the Supplementary Provisions of the Amending Act apply.
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**第十四項** 受託事業者（消費税法第十五条第三項に規定する受託事業者をいう。以下この項において同じ。）についての前各項の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託（同条第一項に規定する法人課税信託をいう。以下この項において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託に係る受託事業者は分割承継法人に含まれるものとする。
suppl-4302-135/art-5/par-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14
With regard to the application of the preceding paragraphs to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Consumption Tax Act; the same applies hereinafter in this paragraph), a merger of trusts is deemed to be a merger; a trustee business operator pertaining to a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph) that is a former trust pertaining to a merger of trusts is deemed to be included in merged corporations, and a trustee business operator pertaining to a trust subject to corporate taxation that is a new trust pertaining to a merger of trusts is deemed to be included in merging corporations; a trust split is deemed to be a company split of a corporation; and a trustee business operator pertaining to a trust subject to corporate taxation that, by a trust split, transfers part of its trust property as the trust property of another trust or of a new trust with the same trustee is deemed to be included in splitting corporations, and a trustee business operator pertaining to a trust subject to corporate taxation that, by a trust split, receives a transfer of part of the trust property of another trust with the same trustee is deemed to be included in successor corporations in a company split.
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### 第六条（旧税率が適用された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 to Which the Former Tax Rate Was Applied
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suppl-4302-135/art-6 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6
**第一項** 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。次項並びに次条第二項及び第三項において「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。次条第二項において「二十五年改正令」という。）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新令第四十五条第三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-4302-135/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-1
Where a business operator has made a taxable transfer, etc. of assets to which 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 paragraphs (2) and (3) of the following Article) and 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; referred to as the "2013 Amending Order" in paragraph (2) of the following Article) applied, then, with regard to the application of Article 45, paragraph (3) of the New Order to that taxable transfer, etc. of assets, the phrase "100/110" in that paragraph is deemed to be replaced with "100/105".
machine translation, not official
**第二項** 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。次条第三項において「二十六年改正令」という。）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新令第四十五条第三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-4302-135/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-2
Where a business operator has made a taxable transfer, etc. of assets to which 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 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; referred to as the "2014 Amending Order" in paragraph (3) of the following Article) applied, then, with regard to the application of Article 45, paragraph (3) of the New Order to that taxable transfer, etc. of assets, the phrase "100/110" in that paragraph is deemed to be replaced with "100/108".
machine translation, not official
### 第七条（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
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suppl-4302-135/art-7 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7
**第一項** 新令第四十六条の規定は、五年施行日以後に国内において事業者が行う課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。以下同じ。）について適用し、五年施行日前に国内において行った課税仕入れについては、なお従前の例による。
suppl-4302-135/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-1
The provisions of Article 46 of the New Order apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies hereinafter) made in Japan by a business operator on or after the 2023 Effective Date, and the provisions then in force continue to govern taxable purchases made in Japan before the 2023 Effective Date.
machine translation, not official
**第二項** 事業者が、二十六年経過措置資産の譲渡等（二十四年消費税法改正法附則第五条第一項、第三項、第四項本文及び第五項本文並びに第七条第一項並びに二十五年改正令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いう。以下同じ。）に係る課税仕入れを行った場合における当該課税仕入れに係る新令第四十六条の規定の適用については、同条第一項中「百分の七十八」とあるのは「百二十五分の百」と、同項第六号及び同条第二項中「百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）」とあるのは「百五分の五」と、同項中「百分の七十八」とあるのは「百二十五分の百」と、同条第三項中「及び軽減対象課税資産の譲渡等」とあるのは「、軽減対象課税資産の譲渡等及び二十六年経過措置資産の譲渡等（消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項に規定する二十六年経過措置資産の譲渡等をいう。以下この項において同じ。）」と、「それぞれ」とあるのは「、二十六年経過措置資産の譲渡等に係る部分については百五分の四をそれぞれ」とする。
suppl-4302-135/art-7/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets (meaning a taxable transfer, etc. of assets to which Article 5, paragraphs (1) and (3), the main clause of paragraph (4), and the main clause of paragraph (5), and Article 7, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, and Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the 2013 Amending Order applied; the same applies hereinafter), then, with regard to the application of Article 46 of the New Order to that taxable purchase, the phrase "78/100" in paragraph (1) of that Article is deemed to be replaced with "100/125", the phrase "10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person)" in item (vi) of that paragraph and paragraph (2) of that Article is deemed to be replaced with "5/105", the phrase "78/100" in that paragraph is deemed to be replaced with "100/125", and in paragraph (3) of that Article, the phrase "and taxable transfers, etc. of assets subject to the reduced rate" is deemed to be replaced with ", taxable transfers, etc. of assets subject to the reduced rate, and 2014 transitional transfers, etc. of assets (meaning 2014 transitional transfers, etc. of assets prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018); the same applies hereinafter in this paragraph)" and the phrase "respectively" is deemed to be replaced with "and by 4/105 for the portion pertaining to 2014 transitional transfers, etc. of assets, respectively".
machine translation, not official
**第三項** 事業者が、元年経過措置資産の譲渡等（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一項、第三項、第四項本文及び第五項本文並びに第七条第一項並びに二十六年改正令附則第五条第一項本文、第三項本文及び第五項の規定の適用を受けた課税資産の譲渡等をいう。以下同じ。）に係る課税仕入れを行った場合における当該課税仕入れに係る新令第四十六条の規定の適用については、同条第一項中「百分の七十八」とあるのは「八十分の六十三」と、同項第六号及び同条第二項中「百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）」とあるのは「百八分の八」と、同項中「百分の七十八」とあるのは「八十分の六十三」と、同条第三項中「及び軽減対象課税資産の譲渡等」とあるのは「、軽減対象課税資産の譲渡等及び元年経過措置資産の譲渡等（消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項に規定する元年経過措置資産の譲渡等をいう。以下この項において同じ。）」と、「それぞれ」とあるのは「、元年経過措置資産の譲渡等に係る部分については百八分の六・三をそれぞれ」とする。
suppl-4302-135/art-7/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets (meaning a taxable transfer, etc. of assets to which Article 5, paragraphs (1) and (3), the main clause of paragraph (4), and the main clause of paragraph (5), and Article 7, paragraph (1) 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 main clause of Article 5, paragraph (1), the main clause of paragraph (3), and paragraph (5) of the Supplementary Provisions of the 2014 Amending Order applied; the same applies hereinafter), then, with regard to the application of Article 46 of the New Order to that taxable purchase, the phrase "78/100" in paragraph (1) of that Article is deemed to be replaced with "63/80", the phrase "10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person)" in item (vi) of that paragraph and paragraph (2) of that Article is deemed to be replaced with "8/108", the phrase "78/100" in that paragraph is deemed to be replaced with "63/80", and in paragraph (3) of that Article, the phrase "and taxable transfers, etc. of assets subject to the reduced rate" is deemed to be replaced with ", taxable transfers, etc. of assets subject to the reduced rate, and 2019 transitional transfers, etc. of assets (meaning 2019 transitional transfers, etc. of assets prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018); the same applies hereinafter in this paragraph)" and the phrase "respectively" is deemed to be replaced with "and by 6.3/108 for the portion pertaining to 2019 transitional transfers, etc. of assets, respectively".
machine translation, not official
### 第八条（旧税率が適用された課税資産の譲渡等に係る課税仕入れ等の税額の控除に係る仕入明細書等の記載事項に関する経過措置） — Transitional Measures Concerning the Matters to Be Stated in Detailed Statements of Purchases, etc. Pertaining to Deduction of the Amount of Tax on Taxable Purchases, etc. Relating to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
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suppl-4302-135/art-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8
**第一項** 事業者が、二十六年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る新令第四十九条第四項の規定の適用については、同項第六号中「百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）」とあるのは、「百五分の五」とする。
suppl-4302-135/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8/par-1
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 49, paragraph (4) of the New Order to that taxable purchase, the phrase "10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person)" in item (vi) of that paragraph is deemed to be replaced with "5/105".
machine translation, not official
**第二項** 事業者が、元年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る新令第四十九条第四項の規定の適用については、同項第六号中「百十分の十（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の八）」とあるのは、「百八分の八」とする。
suppl-4302-135/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8/par-2
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 49, paragraph (4) of the New Order to that taxable purchase, the phrase "10/110 (8/108 where that taxable purchase pertains to a taxable transfer, etc. of assets subject to the reduced rate received from another person)" in item (vi) of that paragraph is deemed to be replaced with "8/108".
machine translation, not official
### 第九条（旧税率が適用された課税資産の譲渡等に係る仕入れに係る対価の返還等を受けた金額に係る消費税額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Consumption Tax Relating to the Amount for Which a Refund, etc. of Consideration for Purchases Was Received, Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
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suppl-4302-135/art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-9
**第一項** 事業者が、二十六年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る新令第五十二条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「百二十五分の百」とする。
suppl-4302-135/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-9/par-1
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 52, paragraph (1) of the New Order to that taxable purchase, the phrase "78/100" in that paragraph is deemed to be replaced with "100/125".
machine translation, not official
**第二項** 事業者が、元年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る新令第五十二条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「八十分の六十三」とする。
suppl-4302-135/art-9/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-9/par-2
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 52, paragraph (1) of the New Order to that taxable purchase, the phrase "78/100" in that paragraph is deemed to be replaced with "63/80".
machine translation, not official
### 第十条（中小事業者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 of Small and Medium-Sized Business Operators
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suppl-4302-135/art-10 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-10
**第一項** 新令第五十七条の規定は、五年施行日以後に開始する課税期間について適用し、五年施行日前に開始した課税期間については、なお従前の例による。
suppl-4302-135/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-10/par-1
The provisions of Article 57 of the New Order apply to taxable periods beginning on or after the 2023 Effective Date, and the provisions then in force continue to govern taxable periods that began before the 2023 Effective Date.
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### 第十一条（旧税率が適用された課税資産の譲渡等に係る売上げに係る対価の返還等を受けた金額に係る消費税額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Consumption Tax Relating to the Amount for Which a Refund, etc. of Consideration for Sales Was Received, Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
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suppl-4302-135/art-11 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-11
**第一項** 事業者が、二十六年経過措置資産の譲渡等を行った場合における当該二十六年経過措置資産の譲渡等に係る新令第五十八条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「百二十五分の百」とする。
suppl-4302-135/art-11/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-11/par-1
Where a business operator has made a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 58, paragraph (1) of the New Order to that 2014 transitional transfer, etc. of assets, the phrase "78/100" in that paragraph is deemed to be replaced with "100/125".
machine translation, not official
**第二項** 事業者が、元年経過措置資産の譲渡等を行った場合における当該元年経過措置資産の譲渡等に係る新令第五十八条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「八十分の六十三」とする。
suppl-4302-135/art-11/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-11/par-2
Where a business operator has made a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 58, paragraph (1) of the New Order to that 2019 transitional transfer, etc. of assets, the phrase "78/100" in that paragraph is deemed to be replaced with "63/80".
machine translation, not official
### 第十二条（旧税率が適用された課税資産の譲渡等に係る課税標準額に対する消費税額の算出方法に関する経過措置） — Transitional Measures Concerning the Method of Calculating Consumption Tax on the Tax Base Amount Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
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suppl-4302-135/art-12 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-12
**第一項** 事業者が、二十六年経過措置資産の譲渡等を行った場合における当該二十六年経過措置資産の譲渡等に係る新令第六十二条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「百分の七十八（当該課税資産の譲渡等が消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項に規定する二十六年経過措置資産の譲渡等である場合には、百二十五分の百）」とする。
suppl-4302-135/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-12/par-1
Where a business operator has made a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 62, paragraph (1) of the New Order to that 2014 transitional transfer, etc. of assets, the phrase "78/100" in that paragraph is deemed to be replaced with "78/100 (100/125 where that taxable transfer, etc. of assets is a 2014 transitional transfer, etc. of assets prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018))".
machine translation, not official
**第二項** 事業者が、元年経過措置資産の譲渡等を行った場合における当該元年経過措置資産の譲渡等に係る新令第六十二条第一項の規定の適用については、同項中「百分の七十八」とあるのは、「百分の七十八（当該課税資産の譲渡等が消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項に規定する元年経過措置資産の譲渡等である場合には、八十分の六十三）」とする。
suppl-4302-135/art-12/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-12/par-2
Where a business operator has made a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 62, paragraph (1) of the New Order to that 2019 transitional transfer, etc. of assets, the phrase "78/100" in that paragraph is deemed to be replaced with "78/100 (63/80 where that taxable transfer, etc. of assets is a 2019 transitional transfer, etc. of assets prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018))".
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### 第十三条（登録の時期に関する特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on the Time of Registration
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suppl-4302-135/art-13 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-13
**第一項** 事業者が、新令第七十条の四の規定により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。以下「二十八年改正法」という。）第五条の規定による改正後の消費税法（以下「五年消費税法」という。）第五十七条の二第一項の登録を受けたものとみなされる場合において、同項の登録を受けたものとみなされることとなる日が五年施行日の前日以前であるときは、新令第七十条の四の規定にかかわらず、五年施行日に同項の登録を受けたものとみなす。
suppl-4302-135/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-13/par-1
Where a business operator is deemed, pursuant to Article 70-4 of the New Order, to have received the registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act") (hereinafter referred to as the "2023 Consumption Tax Act"), and the day on which it is to be deemed to have received the registration under that paragraph is on or before the day preceding the 2023 Effective Date, it is deemed, notwithstanding Article 70-4 of the New Order, to have received the registration under that paragraph on the 2023 Effective Date.
machine translation, not official
### 第十四条（旧税率が適用された課税資産の譲渡等に係る適格請求書に記載すべき消費税額等の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Consumption Tax, etc. to Be Stated in a Qualified Invoice Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied
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suppl-4302-135/art-14 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14
**第一項** 事業者が、二十六年経過措置資産の譲渡等を行った場合における当該二十六年経過措置資産の譲渡等に係る五年消費税法第五十七条の四第一項第四号及び新令第七十条の十の規定の適用については、同号中「第二十九条第一号又は第二号」とあるのは「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）第二条の規定による改正前の消費税法第二十九条」と、「七十八分の百」とあるのは「百分の百二十五」と、同条第一号中「、百分の八」とあるのは「百分の八とし、当該合計した金額が二十六年経過措置資産の譲渡等（消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項に規定する二十六年経過措置資産の譲渡等をいう。次号において同じ。）に係るものである場合には百分の五とする。」と、同条第二号中「、百八分の八」とあるのは「百八分の八とし、当該合計した金額が二十六年経過措置資産の譲渡等に係るものである場合には百五分の五とする。」とする。
suppl-4302-135/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14/par-1
Where a business operator has made a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 57-4, paragraph (1), item (iv) of the 2023 Consumption Tax Act and Article 70-10 of the New Order to that 2014 transitional transfer, etc. of assets, the phrase "Article 29, item (i) or (ii)" in that item is deemed to be replaced with "Article 29 of the Consumption Tax Act prior to amendment by the provisions of Article 2 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)", the phrase "100/78" is deemed to be replaced with "125/100", in item (i) of that Article of the New Order, the phrase ", 8/100" is deemed to be replaced with "8/100 and, where that total amount pertains to a 2014 transitional transfer, etc. of assets (meaning a 2014 transitional transfer, etc. of assets prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018); the same applies in the following item), 5/100.", and in item (ii) of that Article, the phrase ", 8/108" is deemed to be replaced with "8/108 and, where that total amount pertains to a 2014 transitional transfer, etc. of assets, 5/105.".
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**第二項** 事業者が、元年経過措置資産の譲渡等を行った場合における当該元年経過措置資産の譲渡等に係る五年消費税法第五十七条の四第一項第四号及び新令第七十条の十の規定の適用については、同号中「第二十九条第一号又は第二号」とあるのは「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）第三条の規定による改正前の消費税法第二十九条」と、「七十八分の百」とあるのは「六十三分の八十」と、同条各号中「軽減対象課税資産の譲渡等」とあるのは「軽減対象課税資産の譲渡等又は消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項に規定する元年経過措置資産の譲渡等」とする。
suppl-4302-135/art-14/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14/par-2
Where a business operator has made a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 57-4, paragraph (1), item (iv) of the 2023 Consumption Tax Act and Article 70-10 of the New Order to that 2019 transitional transfer, etc. of assets, the phrase "Article 29, item (i) or (ii)" in that item is deemed to be replaced with "Article 29 of the Consumption Tax Act prior to amendment by the provisions of Article 3 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)", the phrase "100/78" is deemed to be replaced with "80/63", and in the items of that Article of the New Order, the phrase "taxable transfer, etc. of assets subject to the reduced rate" is deemed to be replaced with "taxable transfer, etc. of assets subject to the reduced rate or a 2019 transitional transfer, etc. of assets prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018)".
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### 第十五条（登録申請書の提出等に関する経過措置） — Transitional Measures Concerning Submission, etc. of Written Applications for Registration
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suppl-4302-135/art-15 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15
**第一項** 二十八年改正法附則第四十四条第一項の規定により五年消費税法第五十七条の二第二項の申請書を提出しようとする事業者が、二十八年改正法附則第四十四条第一項ただし書に規定する五年施行日の六月前の日までに当該申請書を提出することにつき困難な事情がある場合において、当該申請書に当該困難な事情を記載して提出し、五年消費税法第五十七条の二第三項の規定による同条第一項の登録がされたときは、二十八年改正法附則第四十四条第一項ただし書の規定にかかわらず、五年施行日に五年消費税法第五十七条の二第一項の登録を受けたものとみなす。
suppl-4302-135/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-1
Where a business operator that intends to submit the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act pursuant to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act has difficult circumstances in submitting that written application by the day six months before the 2023 Effective Date prescribed in the proviso to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, states those difficult circumstances in that written application and submits it, and registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act is made pursuant to paragraph (3) of that Article, the business operator is deemed, notwithstanding the proviso to Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, to have received the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act on the 2023 Effective Date.
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**第二項** 五年施行日後に五年消費税法第五十七条の二第一項の登録を受けようとする事業者（二十八年改正法附則第四十四条第四項の規定の適用を受けることとなる事業者に限る。）が、五年消費税法第五十七条の二第二項の申請書を提出する場合には、当該申請書に同条第一項の登録を希望する年月日（当該申請書を提出する日から十五日を経過する日以後の日に限る。次項において「登録希望日」という。）を記載するものとする。
suppl-4302-135/art-15/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-2
Where a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act after the 2023 Effective Date (limited to a business operator that comes to be subject to the application of Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act) submits the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act, it is to state in that written application the date on which it wishes to receive the registration under paragraph (1) of that Article (limited to a date on or after the day on which 15 days have elapsed from the day on which that written application is submitted; referred to as the "requested registration date" in the following paragraph).
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**第三項** 前項の規定により登録希望日から五年消費税法第五十七条の二第一項の登録を受けようとする事業者について、当該登録希望日後に同条第三項の規定による同条第一項の登録がされたときは、当該登録希望日に同項の登録を受けたものとみなす。
suppl-4302-135/art-15/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-3
With regard to a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act from the requested registration date pursuant to the provisions of the preceding paragraph, where registration under paragraph (1) of that Article is made pursuant to paragraph (3) of that Article after that requested registration date, the business operator is deemed to have received the registration under paragraph (1) of that Article on that requested registration date.
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### 第十六条（適格請求書発行事業者の登録に係る小規模事業者に係る納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators Pertaining to Registration of Qualified Invoice Issuers
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suppl-4302-135/art-16 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-16
**第一項** 二十八年改正法第十条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。次項において「新租税特別措置法」という。）第八十六条の五第十三項（同条第十四項において準用する場合を含む。）の規定の適用を受けた課税期間については、二十八年改正法附則第四十四条第四項の規定は、適用しない。
suppl-4302-135/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-16/par-1
With regard to a taxable period to which Article 86-5, paragraph (13) (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 10 of the 2016 Amendment Act (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) applies, Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act does not apply.
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**第二項** 新租税特別措置法第八十六条の五第十三項の規定の適用を受ける課税期間以後の課税期間（同項の規定により効力を失うこととされた五年消費税法第五十七条の二第一項の登録により二十八年改正法附則第四十四条第五項本文の規定の適用を受けることとなる課税期間に限る。）については、二十八年改正法附則第四十四条第五項本文の規定は、適用しない。
suppl-4302-135/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-16/par-2
With regard to taxable periods on or after the taxable period to which Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation applies (limited to taxable periods to which the main clause of Article 44, paragraph (5) of the Supplementary Provisions of the 2016 Amendment Act comes to apply by reason of the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act that is to cease to be effective pursuant to Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation), the main clause of Article 44, paragraph (5) of the Supplementary Provisions of the 2016 Amendment Act does not apply.
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### 第十七条（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に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability
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suppl-4302-135/art-17 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17
**第一項** 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が、二十八年改正法附則第四十四条第四項の規定により消費税法第九条第一項本文の規定の適用を受けないこととなった場合において、登録開始日（二十八年改正法附則第四十四条第三項に規定する登録開始日をいう。次条において同じ。）の前日において消費税を納める義務が免除されていた期間中に国内において譲り受けた課税仕入れに係る棚卸資産（消費税法第二条第一項第十五号に規定する棚卸資産をいう。以下この条において同じ。）又は当該期間における保税地域（消費税法第二条第一項第二号に規定する保税地域をいう。）からの引取りに係る課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。）で棚卸資産に該当するもの（これらの棚卸資産を原材料として製作され、又は建設された棚卸資産を含む。）を有しているときは、消費税法第三十六条第一項及び第二項の規定を準用する。この場合において、同条第一項中「又は第十二条第五項」とあるのは、「、第十二条第五項又は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）附則第四十四条第四項」と読み替えるものとする。
suppl-4302-135/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17/par-1
Where 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 ceases, pursuant to Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act, to be subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act, and holds, on the day preceding the registration start date (meaning the registration start date prescribed in Article 44, paragraph (3) of the Supplementary Provisions of the 2016 Amendment Act; the same applies in the following Article), inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of the Consumption Tax Act; the same applies hereinafter in this Article) relating to taxable purchases acquired in Japan during the period in which it was exempted from the obligation to pay consumption tax, or taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act) taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act) during that period that fall under inventory (including inventory manufactured or constructed using that inventory as raw materials), the provisions of Article 36, paragraphs (1) and (2) of the Consumption Tax Act apply mutatis mutandis. In this case, the phrase "Article 11, paragraph (1), or Article 12, paragraph (5)" in paragraph (1) of that Article is deemed to be replaced with "Article 11, paragraph (1), Article 12, paragraph (5), or Article 44, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
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### 第十八条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases
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suppl-4302-135/art-18 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18
**第一項** 二十八年改正法附則第四十四条第四項の規定の適用を受ける事業者が、消費税法第三十七条第一項に規定する届出書を登録開始日を含む課税期間中にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。
suppl-4302-135/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18/par-1
Where a business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act applies has submitted the written notification prescribed in Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the taxable period that includes the registration start date, and has stated in that written notification that Article 37, paragraph (1) of the Consumption Tax Act is to apply for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the Consumption Tax Act applies by deeming that written notification to have been submitted to that district director on the day preceding the first day of that taxable period.
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### 第十九条（登録国外事業者であった者に係る適格請求書発行事業者登録簿の登載事項及び公表） — Matters Entered in the Register of Qualified Invoice Issuers and Their Publication for Persons Who Were Registered Foreign Business Operators
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suppl-4302-135/art-19 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19
**第一項** 二十八年改正法附則第四十五条第一項に規定する政令で定める事項は、新令第七十条の五第一項各号に掲げる事項とする。
suppl-4302-135/art-19/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19/par-1
The matters specified by Cabinet Order as prescribed in Article 45, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act are the matters listed in the items of Article 70-5, paragraph (1) of the New Order.
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**第二項** 二十八年改正法附則第四十五条第二項後段の規定による公表は、インターネットを利用して、利用者が容易に検索することができるように体系的に構成された情報を提供する方法により行うものとする。
suppl-4302-135/art-19/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19/par-2
The publication under the second sentence of Article 45, paragraph (2) of the Supplementary Provisions of the 2016 Amendment Act is to be made by a method of providing, through the Internet, information systematically organized so that users can easily search it.
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**第三項** 国税庁長官は、五年施行日から令和十三年三月三十一日までの間、五年施行日の前日における二十八年改正法第十八条の規定による改正前の所得税法等の一部を改正する法律（平成二十七年法律第九号。附則第二十四条及び第二十五条において「二十七年改正法」という。）附則第三十九条第四項に規定する国外事業者登録簿に登載された事項について、インターネットを利用して公衆の閲覧に供する方法により公表するものとする。
suppl-4302-135/art-19/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19/par-3
The Commissioner of the National Tax Agency is to publish, during the period from the 2023 Effective Date to March 31, 2031, the matters entered in the register of foreign business operators prescribed in Article 39, paragraph (4) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; referred to as the "2015 Amendment Act" in Articles 24 and 25 of the Supplementary Provisions) prior to amendment by the provisions of Article 18 of the 2016 Amendment Act, as at the day preceding the 2023 Effective Date, by a method of making them available for public inspection through the Internet.
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### 第二十条（適格請求書等の交付に関する経過措置） — Transitional Measures Concerning Issuance of Qualified Invoices, etc.
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suppl-4302-135/art-20 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20
**第一項** 新令第三十二条の二第一項の事業者が、五年施行日前に行った同項に規定するリース譲渡につき同項の規定の適用を受けた場合において、同条第二項の規定により五年施行日以後に課税資産の譲渡等を行ったものとみなされる同項に規定するリース譲渡延払収益額に係る部分があるときは、当該リース譲渡延払収益額に係る部分の課税資産の譲渡等については、五年消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4302-135/art-20/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20/par-1
Where a business operator under Article 32-2, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the 2023 Effective Date, and there is a portion pertaining to the amount of deferred-payment revenue from a lease transfer prescribed in paragraph (2) of that Article that is deemed, under that paragraph, to have been made as a transfer, etc. of assets on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to that amount of deferred-payment revenue from a lease transfer.
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**第二項** 新令第三十六条第一項の個人事業者が、五年施行日前に行った同項に規定する延払条件付譲渡につき同項の規定の適用を受けた場合において、当該延払条件付譲渡に係る賦払金の額で五年施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の課税資産の譲渡等については、五年消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4302-135/art-20/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20/par-2
Where an individual business operator under Article 36, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a transfer on deferred payment terms prescribed in that paragraph made before the 2023 Effective Date, and there is an installment amount pertaining to that transfer on deferred payment terms whose due date for payment arrives on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to those installments.
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**第三項** 新令第三十六条の二第一項の事業者が、五年施行日前に行った同項に規定するリース譲渡につき同項の規定の適用を受けた場合において、同条第二項の規定により五年施行日以後に課税資産の譲渡等を行ったものとみなされる同項に規定するリース譲渡収益額に係る部分があるときは、当該リース譲渡収益額に係る部分の課税資産の譲渡等については、五年消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4302-135/art-20/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20/par-3
Where a business operator under Article 36-2, paragraph (1) of the New Order has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made before the 2023 Effective Date, and there is a portion pertaining to the amount of revenue from a lease transfer prescribed in paragraph (2) of that Article that is deemed, under that paragraph, to have been made as a transfer, etc. of assets on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to the taxable transfer, etc. of assets of the portion pertaining to that amount of revenue from a lease transfer.
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**第四項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、五年施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき課税期間の末日が五年施行日以後であるときは、当該課税資産の譲渡等については、五年消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4302-135/art-20/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20/par-4
Where, with respect to a taxable transfer, etc. of assets made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the consideration for that taxable transfer, etc. of assets is to be received is on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the 2023 Consumption Tax Act do not apply to that taxable transfer, etc. of assets.
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### 第二十条の二（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等に関する経過措置） — Transitional Measures Concerning the Scope, etc. of Electronic or Magnetic Records Subject to the Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records
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suppl-4302-135/art-20-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2
**第一項** 二十八年改正法附則第百五十三条及び附則第二十五条の規定によりなお従前の例により保存することとされている旧令第七十一条の二第一項第二号及び第六号に掲げる電磁的記録に記録された事項に係る消費税法第五十九条の二第一項の規定の適用については、なお従前の例による。
suppl-4302-135/art-20-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2/par-1
With regard to the application of Article 59-2, paragraph (1) of the Consumption Tax Act to the matters recorded in the electronic or magnetic records listed in Article 71-2, paragraph (1), items (ii) and (vi) of the Former Order that are to be retained as under the provisions then in force pursuant to Article 153 of the Supplementary Provisions of the 2016 Amendment Act and Article 25 of the Supplementary Provisions, the provisions then in force continue to govern.
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### 第二十一条（国又は地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
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suppl-4302-135/art-21 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21
**第一項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、五年施行日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき課税期間の末日が五年施行日以後であるときは、当該課税仕入れに係る五年消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。
suppl-4302-135/art-21/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21/par-1
Where, with respect to a taxable purchase made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid is on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of consumption tax on purchases under Articles 30 and 32 of the 2023 Consumption Tax Act for that taxable purchase.
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**第二項** 新令第七十五条第八項の規定は、五年施行日以後に行われる課税仕入れについて適用する。
suppl-4302-135/art-21/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21/par-2
The provisions of Article 75, paragraph (8) of the New Order apply to taxable purchases made on or after the 2023 Effective Date.
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### 第二十一条の二（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers
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suppl-4302-135/art-21-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2
**第一項** 二十八年改正法附則第五十一条の二第一項に規定する適格請求書発行事業者の同項の規定の適用を受ける課税期間における新令第二十五条の五第一項第二号及び第七十五条第八項の規定の適用については、同号中「第三十七条第一項」とあるのは「第三十七条第一項若しくは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）附則第五十一条の二第一項」と、同項中「第三十七条第一項」とあるのは「第三十七条第一項又は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）附則第五十一条の二第一項」とする。
suppl-4302-135/art-21-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2/par-1
With regard to the application of Article 25-5, paragraph (1), item (ii) and Article 75, paragraph (8) of the New Order in a taxable period to which Article 51-2, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies, of a qualified invoice issuer prescribed in that paragraph, the phrase "Article 37, paragraph (1) of the Act" in that item is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1) of the Act" in that paragraph is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
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### 第二十一条の三（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Small-Scale Individual Business Operators That Become Qualified Invoice Issuers
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suppl-4302-135/art-21-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-3
**第一項** 二十八年改正法附則第五十一条の三第一項に規定する個人事業者である適格請求書発行事業者の同項の規定の適用を受ける課税期間における消費税法施行令第二十五条の五第一項第二号及び第七十五条第八項の規定の適用については、同号中「第三十七条第一項」とあるのは「第三十七条第一項若しくは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）附則第五十一条の三第一項」と、同項中「第三十七条第一項」とあるのは「第三十七条第一項又は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）附則第五十一条の三第一項」とする。
suppl-4302-135/art-21-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-3/par-1
With regard to the application of Article 25-5, paragraph (1), item (ii) and Article 75, paragraph (8) of the Order for Enforcement of the Consumption Tax Act in a taxable period to which Article 51-3, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies, of a qualified invoice issuer that is an individual business operator prescribed in that paragraph, the phrase "Article 37, paragraph (1) of the Act" in that item is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1) of the Act" in that paragraph is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
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### 第二十二条（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置） — Transitional Measures Concerning the Calculation of Consumption Tax on Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers
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suppl-4302-135/art-22 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22
**第一項** 二十八年改正法附則第五十二条第一項の規定の適用を受ける控除対象課税仕入れ（同項に規定する控除対象課税仕入れをいう。以下この条及び次条において同じ。）を行った場合における課税仕入れに係る消費税額（五年消費税法第三十条第一項に規定する課税仕入れに係る消費税額をいう。以下この項及び次条第一項において同じ。）の計算については、次の各号に掲げる場合の区分に応じ、当該各号に定める方法により行うものとする。
suppl-4302-135/art-22/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-1
With regard to the calculation of consumption tax on taxable purchases (meaning consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the 2023 Consumption Tax Act; the same applies hereinafter in this paragraph and in paragraph (1) of the following Article) in the case where a deductible taxable purchase to which Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies (meaning a deductible taxable purchase prescribed in that paragraph; the same applies hereinafter in this Article and the following Article) has been made, the calculation is to be carried out, according to the category of cases listed in the following items, by the method specified in each of those items:
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**一** その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第一項又は第二項の規定により計算する場合 二十八年改正法附則第五十二条第一項の規定の適用を受ける控除対象課税仕入れを行った都度、当該控除対象課税仕入れに係る同項の規定によりみなされる課税仕入れに係る消費税額を算出し、その金額に一円未満の端数が生じたときは、当該端数を切り捨て、又は四捨五入する方法
suppl-4302-135/art-22/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-1/item-1
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (1) or (2) of the New Order: a method of calculating, each time a deductible taxable purchase to which Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is made, the consumption tax on taxable purchases deemed under that paragraph to relate to that deductible taxable purchase, and, where a fraction of less than one yen arises in that amount, rounding that fraction down or off;
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**二** その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第三項の規定により計算する場合 当該課税期間中に行った二十八年改正法附則第五十二条第一項の規定の適用を受ける控除対象課税仕入れについて、当該控除対象課税仕入れに係る五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額を合計した金額を基礎として、二十八年改正法附則第五十二条第一項の規定によりみなされる課税仕入れに係る消費税額を算出する方法
suppl-4302-135/art-22/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-1/item-2
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (3) of the New Order: a method of calculating the consumption tax on taxable purchases deemed under Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, on the basis of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act that pertain to the deductible taxable purchases to which Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies made during that taxable period.
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**第二項** 二十八年改正法附則第五十二条第一項の規定の適用を受ける控除対象課税仕入れについて新令第七十五条第八項の規定の適用を受ける場合における同項の規定の適用については、同項中「金額を」とあるのは、「金額に百分の二十を乗じて算出した金額を」とする。
suppl-4302-135/art-22/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-2
Where Article 75, paragraph (8) of the New Order applies to a deductible taxable purchase to which Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies, with regard to the application of Article 75, paragraph (8) of the New Order, the phrase "the amount" in that paragraph is deemed to be replaced with "the amount calculated by multiplying the amount by 20/100".
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**第三項** 事業者が、二十六年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る二十八年改正法附則第五十二条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは、「百八分の六・二四とし、当該課税仕入れが他の者から受けた消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項に規定する二十六年経過措置資産の譲渡等に係るものである場合には百五分の四とする。」とする。
suppl-4302-135/art-22/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-3
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase ", 6.24/108" in that paragraph is deemed to be replaced with ", 6.24/108 and, where that taxable purchase relates to a 2014 transitional transfer, etc. of assets received from another person (meaning a 2014 transitional transfer, etc. of assets prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018)), 4/105.".
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**第四項** 事業者が、元年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る二十八年改正法附則第五十二条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは、「百八分の六・二四とし、当該課税仕入れが他の者から受けた消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項に規定する元年経過措置資産の譲渡等に係るものである場合には百八分の六・三とする。」とする。
suppl-4302-135/art-22/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-4
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 52, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase ", 6.24/108" in that paragraph is deemed to be replaced with ", 6.24/108 and, where that taxable purchase relates to a 2019 transitional transfer, etc. of assets received from another person (meaning a 2019 transitional transfer, etc. of assets prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018)), 6.3/108.".
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### 第二十三条
suppl-4302-135/art-23 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23
**第一項** 二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れを行った場合における課税仕入れに係る消費税額の計算については、次の各号に掲げる場合の区分に応じ、当該各号に定める方法により行うものとする。
suppl-4302-135/art-23/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-1
With regard to the calculation of consumption tax on taxable purchases in the case where a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies has been made, the calculation is to be carried out, according to the category of cases listed in the following items, by the method specified in each of those items:
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**一** その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第一項又は第二項の規定により計算する場合 二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れを行った都度、当該控除対象課税仕入れに係る同項の規定によりみなされる課税仕入れに係る消費税額を算出し、その金額に一円未満の端数が生じたときは、当該端数を切り捨て、又は四捨五入する方法
suppl-4302-135/art-23/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-1/item-1
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (1) or (2) of the New Order: a method of calculating, each time a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is made, the consumption tax on taxable purchases deemed under that paragraph to relate to that deductible taxable purchase, and, where a fraction of less than one yen arises in that amount, rounding that fraction down or off;
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**二** その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第三項の規定により計算する場合 当該課税期間中に行った二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れについて、当該控除対象課税仕入れに係る五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額を合計した金額を基礎として、二十八年改正法附則第五十三条第一項の規定によりみなされる課税仕入れに係る消費税額を算出する方法
suppl-4302-135/art-23/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-1/item-2
a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (3) of the New Order: a method of calculating the consumption tax on taxable purchases deemed under Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, on the basis of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act that pertain to the deductible taxable purchases to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies made during that taxable period.
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**第二項** 二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れについて消費税法施行令第七十五条第八項の規定の適用を受ける場合における同項の規定の適用については、同項中「金額を」とあるのは、「金額に一からその課税仕入れに係る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）附則第五十三条第一項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を控除して得た率を乗じて算出した金額を」とする。
suppl-4302-135/art-23/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-2
In the case where a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is subject to Article 75, paragraph (8) of the Order for Enforcement of the Consumption Tax Act, with regard to the application of that paragraph, the phrase "the amount" in that paragraph is deemed to be replaced with "the amount calculated by multiplying the amount by the rate obtained by deducting, from one, the ratio specified in each item of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) according to the category of deductible taxable purchases listed in that item into which that taxable purchase falls".
machine translation, not official
**第三項** 事業者が、二十六年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る二十八年改正法附則第五十三条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは「百八分の六・二四とし、当該課税仕入れが他の者から受けた消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項に規定する二十六年経過措置資産の譲渡等に係るものである場合には百五分の四とする。」と、「同条第一項に」とあるのは「新消費税法第三十条第一項に」とする。
suppl-4302-135/art-23/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-3
Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase "another person, 6.24/108" in that paragraph is deemed to be replaced with "another person, 6.24/108 and, where that taxable purchase relates to a 2014 transitional transfer, etc. of assets received from another person (meaning a 2014 transitional transfer, etc. of assets prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018)), 4/105.", and the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 30, paragraph (1) of the New Consumption Tax Act".
machine translation, not official
**第四項** 事業者が、元年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る二十八年改正法附則第五十三条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは「百八分の六・二四とし、当該課税仕入れが他の者から受けた消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項に規定する元年経過措置資産の譲渡等に係るものである場合には百八分の六・三とする。」と、「同条第一項に」とあるのは「新消費税法第三十条第一項に」とする。
suppl-4302-135/art-23/par-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-4
Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase "another person, 6.24/108" in that paragraph is deemed to be replaced with "another person, 6.24/108 and, where that taxable purchase relates to a 2019 transitional transfer, etc. of assets received from another person (meaning a 2019 transitional transfer, etc. of assets prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018)), 6.3/108.", and the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 30, paragraph (1) of the New Consumption Tax Act".
machine translation, not official
### 第二十四条（国外事業者から受ける電気通信利用役務の提供に係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Supply of Telecommunications Services Received from Foreign Business Operators
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suppl-4302-135/art-24 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24
**第一項** 事業者が、五年施行日から令和十三年九月三十日までの間に国内において行った課税仕入れのうち、二十八年改正法第十八条の規定による改正前の二十七年改正法附則第三十八条第一項本文の規定がなお効力を有するものとしたならば同項本文の規定の適用を受けるものについては、二十八年改正法附則第五十二条及び第五十三条の規定は、適用しない。
suppl-4302-135/art-24/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24/par-1
With regard to taxable purchases made in Japan by a business operator during the period from the 2023 Effective Date to September 30, 2031, of those taxable purchases that would be subject to the main clause of Article 38, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act prior to amendment by the provisions of Article 18 of the 2016 Amendment Act if the main clause of that paragraph were still in effect, Articles 52 and 53 of the Supplementary Provisions of the 2016 Amendment Act do not apply.
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### 第二十四条の二（請求書等の保存を要しない課税仕入れの範囲等） — Scope, etc. of Taxable Purchases for Which Retention of Invoices, etc. Is Not Required
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suppl-4302-135/art-24-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2
**第一項** 二十八年改正法附則第五十三条の二に規定する政令で定める場合は、五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額が一万円未満である場合とする。
suppl-4302-135/art-24-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2/par-1
The cases specified by Cabinet Order as prescribed in Article 53-2 of the Supplementary Provisions of the 2016 Amendment Act are cases where the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act is less than 10,000 yen.
machine translation, not official
**第二項** 二十八年改正法附則第五十三条の二に規定する事業者が、同条の規定の適用を受ける課税仕入れを行った場合における当該課税仕入れに係る新令第四十六条の規定の適用については、同条第一項第六号中「掲げる課税仕入れ」とあるのは、「掲げる課税仕入れ又は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）附則第五十三条の二の規定の適用を受ける課税仕入れ」とする。
suppl-4302-135/art-24-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2/par-2
Where a business operator prescribed in Article 53-2 of the Supplementary Provisions of the 2016 Amendment Act has made a taxable purchase to which that Article applies, with regard to the application of Article 46 of the New Order to that taxable purchase, the phrase "a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d)" in paragraph (1), item (vi) of that Article is deemed to be replaced with "a taxable purchase listed in Article 49, paragraph (1), item (i), (a) through (d) or a taxable purchase to which Article 53-2 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) applies".
machine translation, not official
### 第二十五条（登録国外事業者が交付した請求書等の保存に関する経過措置） — Transitional Measures Concerning Retention of Invoices, etc. Issued by Registered Foreign Business Operators
caption: machine translation, not official
suppl-4302-135/art-25 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-25
**第一項** 五年施行日前に二十七年改正法附則第三十八条第四項及び第五項の規定により交付したこれらの規定に規定する請求書等の写し（当該請求書等の交付に代えて同条第三項に規定する電磁的記録の提供をした場合にあっては、当該電磁的記録）に係る第二条の規定による改正前の消費税法施行令等の一部を改正する政令（平成二十七年政令第百四十五号）附則第六条の規定による保存については、なお従前の例による。
suppl-4302-135/art-25/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-25/par-1
With regard to the retention, under Article 6 of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 145 of 2015) prior to amendment by the provisions of Article 2, of a copy of the invoice, etc. prescribed in Article 38, paragraphs (4) and (5) of the Supplementary Provisions of the 2015 Amendment Act that was issued before the 2023 Effective Date pursuant to those provisions (or, where an electronic or magnetic record prescribed in Article 38, paragraph (3) of the Supplementary Provisions of the 2015 Amendment Act was provided in lieu of the issuance of that invoice, etc., that electronic or magnetic record), the provisions then in force continue to govern.
machine translation, not official
### 第二十六条（予約販売等に係る軽減対象課税資産の譲渡等に係る税率に関する経過措置） — Transitional Measures Concerning the Tax Rate for Taxable Transfers, etc. of Assets Subject to the Reduced Rate Pertaining to Subscription Sales, etc.
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suppl-4302-135/art-26 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-26
**第一項** 事業者が、五年施行日以後に行う課税資産の譲渡等のうち五年消費税法第二条第一項第九号の二に規定する軽減対象課税資産の譲渡等に該当するものについては、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又は第三項本文の規定は、適用しない。
suppl-4302-135/art-26/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-26/par-1
With regard to a taxable transfer, etc. of assets made by a business operator on or after the 2023 Effective Date that falls under a taxable transfer, etc. of assets subject to the reduced rate prescribed in Article 2, paragraph (1), item (ix)-2 of the 2023 Consumption Tax Act, the main clause of Article 5, paragraph (1) and the main clause of paragraph (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) do not apply.
machine translation, not official
---
## Cites
- suppl-4302-135/art-1/par-1/item-1: 附則第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4302-135/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-3
- suppl-4302-135/art-1/par-1/item-2: 附則第四条第五項から第七項まで → 消費税法施行令 附則第四条第五項 (Supplementary Provisions, Article 4, paragraph (5)), suppl-4302-135/art-4/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-5
- suppl-4302-135/art-1/par-1/item-2: 附則第四条第五項から第七項まで → 消費税法施行令 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4302-135/art-4/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-6
- suppl-4302-135/art-1/par-1/item-2: 附則第四条第五項から第七項まで → 消費税法施行令 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4302-135/art-4/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7
- suppl-4302-135/art-1/par-1/item-3: 附則第四条第一項から第四項まで → 消費税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4302-135/art-4/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-1
- suppl-4302-135/art-1/par-1/item-3: 附則第四条第一項から第四項まで → 消費税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4302-135/art-4/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-2
- suppl-4302-135/art-1/par-1/item-3: 附則第四条第一項から第四項まで → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4302-135/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-3
- suppl-4302-135/art-1/par-1/item-3: 附則第四条第一項から第四項まで → 消費税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4302-135/art-4/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-4
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4302-135/art-15 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4302-135/art-16 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-16
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4302-135/art-17 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4302-135/art-18 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18
- suppl-4302-135/art-1/par-1/item-4: 附則第十五条から第十九条まで → 消費税法施行令 附則第十九条 (Supplementary Provisions, Article 19), suppl-4302-135/art-19 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19
- suppl-4302-135/art-1/par-1/item-5: 第一号 → 消費税法施行令 附則第一条第一項第一号 (Supplementary Provisions, Article 1, paragraph (1), item (i)), suppl-4302-135/art-1/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-1
- suppl-4302-135/art-1/par-1/item-5: 第三号 → 消費税法施行令 附則第一条第一項第三号 (Supplementary Provisions, Article 1, paragraph (1), item (iii)), suppl-4302-135/art-1/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-3
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4302-135/art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-10
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4302-135/art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-11
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4302-135/art-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-12
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4302-135/art-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-13
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4302-135/art-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4302-135/art-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4302-135/art-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4302-135/art-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8
- suppl-4302-135/art-1/par-1/item-5: 附則第六条から第十四条まで → 消費税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4302-135/art-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-9
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十条 (Supplementary Provisions, Article 20), suppl-4302-135/art-20 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十条の二 (Supplementary Provisions, Article 20-2), suppl-4302-135/art-20-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十一条 (Supplementary Provisions, Article 21), suppl-4302-135/art-21 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十一条の二 (Supplementary Provisions, Article 21-2), suppl-4302-135/art-21-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-2
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十一条の三 (Supplementary Provisions, Article 21-3), suppl-4302-135/art-21-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-21-3
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4302-135/art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4302-135/art-23 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4302-135/art-24 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十四条の二 (Supplementary Provisions, Article 24-2), suppl-4302-135/art-24-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24-2
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4302-135/art-25 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-25
- suppl-4302-135/art-1/par-1/item-5: 第二十条から第二十六条まで → 消費税法施行令 附則第二十六条 (Supplementary Provisions, Article 26), suppl-4302-135/art-26 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-26
- suppl-4302-135/art-2/par-1: 第六条第一項第九号 → 消費税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-6/par-1/item-9
- suppl-4302-135/art-3/par-1: 次項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4302-135/art-3/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-3/par-2
- suppl-4302-135/art-3/par-1: 第十八条第五項 → 消費税法施行令 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-4
- suppl-4302-135/art-3/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-3/par-1: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-3/par-2: 三十年新令第十八条第五項 → 消費税法施行令 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-4
- suppl-4302-135/art-3/par-2: 前二項 → 消費税法施行令 第十八条第五項 (Article 18, paragraph (5)), art-18/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-5
- suppl-4302-135/art-3/par-2: 第一項 → 消費税法施行令 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-2
- suppl-4302-135/art-3/par-2: 第二項 → 消費税法施行令 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-3
- suppl-4302-135/art-4/par-1: 新令第十八条から第十八条の四まで → 消費税法施行令 第十八条 (Article 18), art-18 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18
- suppl-4302-135/art-4/par-1: 新令第十八条から第十八条の四まで → 消費税法施行令 第十八条の二 (Article 18-2), art-18-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-2
- suppl-4302-135/art-4/par-1: 新令第十八条から第十八条の四まで → 消費税法施行令 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3
- suppl-4302-135/art-4/par-1: 新令第十八条から第十八条の四まで → 消費税法施行令 第十八条の五 (Article 18-5), art-18-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5
- suppl-4302-135/art-4/par-2: 第四項 → 消費税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4302-135/art-4/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-4
- suppl-4302-135/art-4/par-2: 次条 → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4302-135/art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5
- suppl-4302-135/art-4/par-2: 附則第二十条の二 → 消費税法施行令 附則第二十条の二 (Supplementary Provisions, Article 20-2), suppl-4302-135/art-20-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2
- suppl-4302-135/art-4/par-3: 消費税法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-4302-135/art-4/par-3: 新令第十八条 → 消費税法施行令 第十八条 (Article 18), art-18 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18
- suppl-4302-135/art-4/par-3: 第十八条の三 → 消費税法施行令 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-3
- suppl-4302-135/art-4/par-3: 新令第十八条第六項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18/par-7
- suppl-4302-135/art-4/par-4: 前項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4302-135/art-4/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-3
- suppl-4302-135/art-4/par-6: 新令第十八条の四第四項 → 消費税法施行令 第十八条の五第四項 (Article 18-5, paragraph (4)), art-18-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-4
- suppl-4302-135/art-4/par-6: 同条第五項 → 消費税法施行令 第十八条の五第五項 (Article 18-5, paragraph (5)), art-18-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-5
- suppl-4302-135/art-4/par-7: 前項 → 消費税法施行令 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4302-135/art-4/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-6
- suppl-4302-135/art-4/par-7: 新令第十八条の四第六項から第八項まで → 消費税法施行令 第十八条の五第六項 (Article 18-5, paragraph (6)), art-18-5/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-18-5/par-6
- suppl-4302-135/art-4/par-7: この項 → 消費税法施行令 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4302-135/art-4/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7
- suppl-4302-135/art-5/par-1: 改正法第五条 → e-Gov law 430AC0000000007, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4302-135/art-5/par-1: 所得税法第六十五条第一項 → 所得税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/income-tax-act/art-65/par-1 (e-Gov law ID 340AC0000000033)
- suppl-4302-135/art-5/par-1: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-1: 法第十六条 → 消費税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/consumption-tax-act/art-16 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-2: この条 → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4302-135/art-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5
- suppl-4302-135/art-5/par-2: 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-4302-135/art-5/par-2: 第五項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4302-135/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5
- suppl-4302-135/art-5/par-2: 第十一項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11
- suppl-4302-135/art-5/par-3: この項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4302-135/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3
- suppl-4302-135/art-5/par-3: 第八項 → 消費税法施行令 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-4302-135/art-5/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8
- suppl-4302-135/art-5/par-3: 第九項 → 消費税法施行令 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4302-135/art-5/par-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9
- suppl-4302-135/art-5/par-3: 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-4302-135/art-5/par-3: 同条第二項 → 消費税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/art-38/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-3: 第五十七条の四第三項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-4: 前項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4302-135/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3
- suppl-4302-135/art-5/par-5: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-5: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-5: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-5/item-1: 次号 → 消費税法施行令 附則第五条第五項第二号 (Supplementary Provisions, Article 5, paragraph (5), item (ii)), suppl-4302-135/art-5/par-5/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5/item-2
- suppl-4302-135/art-5/par-5/item-1: 第十二項 → 消費税法施行令 附則第五条第十二項 (Supplementary Provisions, Article 5, paragraph (12)), suppl-4302-135/art-5/par-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-12
- suppl-4302-135/art-5/par-6: 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-4302-135/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-1
- suppl-4302-135/art-5/par-6: この項 → 消費税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4302-135/art-5/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-6
- suppl-4302-135/art-5/par-6: 第十一項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11
- suppl-4302-135/art-5/par-6: 第十三項 → 消費税法施行令 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4302-135/art-5/par-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-13
- suppl-4302-135/art-5/par-7: 新令第三十三条 → 消費税法施行令 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-33
- suppl-4302-135/art-5/par-7: 第三十四条第一項 → 消費税法施行令 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-34/par-1
- suppl-4302-135/art-5/par-7: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-8: 消費税法第二条第一項第三号 → 消費税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-3 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-8: 第十一項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11
- suppl-4302-135/art-5/par-8: 前項 → 消費税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4302-135/art-5/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7
- suppl-4302-135/art-5/par-8: 新令第三十四条第一項 → 消費税法施行令 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-34/par-1
- suppl-4302-135/art-5/par-8: 第十二項 → 消費税法施行令 附則第五条第十二項 (Supplementary Provisions, Article 5, paragraph (12)), suppl-4302-135/art-5/par-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-12
- suppl-4302-135/art-5/par-8: この項 → 消費税法施行令 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-4302-135/art-5/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8
- suppl-4302-135/art-5/par-9: 第七項 → 消費税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4302-135/art-5/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7
- suppl-4302-135/art-5/par-9: 消費税法第二条第一項第五号の二 → 消費税法 第二条第一項第五号の二 (Article 2, paragraph (1), item (v-2)), art-2/par-1/item-5-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-5-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-9: 第十一項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11
- suppl-4302-135/art-5/par-9: 第十四項 → 消費税法施行令 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4302-135/art-5/par-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14
- suppl-4302-135/art-5/par-9: 消費税法第二条第一項第五号 → 消費税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-5 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-9: この項 → 消費税法施行令 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4302-135/art-5/par-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9
- suppl-4302-135/art-5/par-10: 前項 → 消費税法施行令 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4302-135/art-5/par-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9
- suppl-4302-135/art-5/par-10: 消費税法第二条第一項第六号の二 → 消費税法 第二条第一項第六号の二 (Article 2, paragraph (1), item (vi-2)), art-2/par-1/item-6-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-6-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-10: 第十四項 → 消費税法施行令 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4302-135/art-5/par-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14
- suppl-4302-135/art-5/par-10: 第七項 → 消費税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4302-135/art-5/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7
- suppl-4302-135/art-5/par-11: 消費税法第二条第一項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-13 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-11: 第十三項 → 消費税法施行令 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4302-135/art-5/par-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-13
- suppl-4302-135/art-5/par-11: 消費税法第二条第一項第六号 → 消費税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-6 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-11: 第十四項 → 消費税法施行令 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4302-135/art-5/par-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14
- suppl-4302-135/art-5/par-14: 消費税法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-5/par-14: この項 → 消費税法施行令 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4302-135/art-5/par-14 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4302-135/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-1
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第十項 (Supplementary Provisions, Article 5, paragraph (10)), suppl-4302-135/art-5/par-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-10
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第十二項 (Supplementary Provisions, Article 5, paragraph (12)), suppl-4302-135/art-5/par-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-12
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4302-135/art-5/par-13 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-13
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4302-135/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-2
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4302-135/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4302-135/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-4
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4302-135/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4302-135/art-5/par-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-6
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4302-135/art-5/par-7 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-4302-135/art-5/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8
- suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4302-135/art-5/par-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9
- suppl-4302-135/art-5/par-14: 同条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-6/par-1: 次項 → 消費税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4302-135/art-6/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-2
- suppl-4302-135/art-6/par-1: 次条第二項 → 消費税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4302-135/art-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2
- suppl-4302-135/art-6/par-1: 第三項 → 消費税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4302-135/art-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
- suppl-4302-135/art-6/par-1: 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-4302-135/art-6/par-1: 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-4302-135/art-6/par-1: 新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-4302-135/art-6/par-2: 次条第三項 → 消費税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4302-135/art-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
- suppl-4302-135/art-6/par-2: 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-4302-135/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-4262-317/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3
- suppl-4302-135/art-6/par-2: 新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-4302-135/art-7/par-1: 新令第四十六条 → 消費税法施行令 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2
- suppl-4302-135/art-7/par-1: 消費税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-4302-135/art-7/par-2: 二十五年改正令附則第五条第一項 → 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-4302-135/art-7/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-4302-135/art-7/par-2: 新令第四十六条 → 消費税法施行令 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2
- suppl-4302-135/art-7/par-2: 同条第一項 → 消費税法施行令 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-1
- suppl-4302-135/art-7/par-2: 同条第二項 → 消費税法施行令 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-2
- suppl-4302-135/art-7/par-2: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項 → 消費税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4302-135/art-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2
- suppl-4302-135/art-7/par-3: 二十六年改正令附則第五条第一項 → 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-4302-135/art-7/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-4302-135/art-7/par-3: 第五項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4262-317/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-5
- suppl-4302-135/art-7/par-3: 新令第四十六条 → 消費税法施行令 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2
- suppl-4302-135/art-7/par-3: 同条第一項 → 消費税法施行令 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-1
- suppl-4302-135/art-7/par-3: 同条第二項 → 消費税法施行令 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-2
- suppl-4302-135/art-7/par-3: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項 → 消費税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4302-135/art-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
- suppl-4302-135/art-8/par-1: 新令第四十九条第四項 → 消費税法施行令 第四十九条第四項 (Article 49, paragraph (4)), art-49/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-4
- suppl-4302-135/art-8/par-1: 同項第六号 → 消費税法施行令 第四十九条第四項第六号 (Article 49, paragraph (4), item (vi)), art-49/par-4/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-4/item-6
- suppl-4302-135/art-8/par-2: 新令第四十九条第四項 → 消費税法施行令 第四十九条第四項 (Article 49, paragraph (4)), art-49/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-4
- suppl-4302-135/art-8/par-2: 同項第六号 → 消費税法施行令 第四十九条第四項第六号 (Article 49, paragraph (4), item (vi)), art-49/par-4/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-4/item-6
- suppl-4302-135/art-9/par-1: 新令第五十二条第一項 → 消費税法施行令 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-1
- suppl-4302-135/art-9/par-2: 新令第五十二条第一項 → 消費税法施行令 第五十二条の二第一項 (Article 52-2, paragraph (1)), art-52-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-52-2/par-1
- suppl-4302-135/art-10/par-1: 新令第五十七条 → 消費税法施行令 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57
- suppl-4302-135/art-11/par-1: 新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-4302-135/art-11/par-2: 新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-4302-135/art-12/par-1: 新令第六十二条第一項 → 消費税法施行令 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-62/par-1
- suppl-4302-135/art-12/par-1: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項 → 消費税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4302-135/art-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2
- suppl-4302-135/art-12/par-2: 新令第六十二条第一項 → 消費税法施行令 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-62/par-1
- suppl-4302-135/art-12/par-2: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項 → 消費税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4302-135/art-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
- suppl-4302-135/art-13/par-1: 新令第七十条の四 → 消費税法施行令 第七十条の四 (Article 70-4), art-70-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-4
- suppl-4302-135/art-13/par-1: 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。以下「二十八年改正法」という。）第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4302-135/art-13/par-1: 第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-14/par-1: 新令第七十条の十 → 消費税法施行令 第七十条の十 (Article 70-10), art-70-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10
- suppl-4302-135/art-14/par-1: 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）第二条 → e-Gov law 424AC0000000068, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4302-135/art-14/par-1: 同条第一号 → 消費税法施行令 第七十条の十第一項第一号 (Article 70-10, paragraph (1), item (i)), art-70-10/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10/par-1/item-1
- suppl-4302-135/art-14/par-1: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項 → 消費税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4302-135/art-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2
- suppl-4302-135/art-14/par-1: 次号 → 消費税法施行令 第七十条の十第一項第二号 (Article 70-10, paragraph (1), item (ii)), art-70-10/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10/par-1/item-2
- suppl-4302-135/art-14/par-2: 新令第七十条の十 → 消費税法施行令 第七十条の十 (Article 70-10), art-70-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-10
- suppl-4302-135/art-14/par-2: 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）第三条 → e-Gov law 424AC0000000068, 第三条 (Article 3), art-3 — not held in this collection
- suppl-4302-135/art-14/par-2: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項 → 消費税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4302-135/art-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
- suppl-4302-135/art-15/par-2: 次項 → 消費税法施行令 附則第十五条第三項 (Supplementary Provisions, Article 15, paragraph (3)), suppl-4302-135/art-15/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-3
- suppl-4302-135/art-15/par-3: 前項 → 消費税法施行令 附則第十五条第二項 (Supplementary Provisions, Article 15, paragraph (2)), suppl-4302-135/art-15/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-2
- suppl-4302-135/art-16/par-1: 二十八年改正法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection
- suppl-4302-135/art-16/par-1: 次項 → 消費税法施行令 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4302-135/art-16/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-16/par-2
- suppl-4302-135/art-16/par-1: 同条第十四項 → 租税特別措置法 第八十六条の五第十四項 (Article 86-5, paragraph (14)), art-86-5/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-86-5/par-14 (e-Gov law ID 332AC0000000026)
- suppl-4302-135/art-17/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-4302-135/art-17/par-1: 次条 → 消費税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4302-135/art-18 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-18
- suppl-4302-135/art-17/par-1: 消費税法第二条第一項第十五号 → 消費税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-15 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-17/par-1: この条 → 消費税法施行令 附則第十七条 (Supplementary Provisions, Article 17), suppl-4302-135/art-17 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17
- suppl-4302-135/art-17/par-1: 消費税法第二条第一項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-17/par-1: 消費税法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-17/par-1: 消費税法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-17/par-1: 第二項 → 消費税法 第三十六条第二項 (Article 36, paragraph (2)), art-36/par-2 — https://japanlaw.org/en/consumption-tax-act/art-36/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-17/par-1: 第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-18/par-1: 消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-19/par-1: 新令第七十条の五第一項 → 消費税法施行令 第七十条の五第一項 (Article 70-5, paragraph (1)), art-70-5/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-70-5/par-1
- suppl-4302-135/art-19/par-3: 二十八年改正法第十八条 → e-Gov law 428AC0000000015, 第十八条 (Article 18), art-18 — not held in this collection
- suppl-4302-135/art-19/par-3: 附則第二十四条 → 消費税法施行令 附則第二十四条 (Supplementary Provisions, Article 24), suppl-4302-135/art-24 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24
- suppl-4302-135/art-19/par-3: 第二十五条 → 消費税法施行令 附則第二十五条 (Supplementary Provisions, Article 25), suppl-4302-135/art-25 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-25
- suppl-4302-135/art-20/par-4: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-20-2/par-1: 消費税法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-21/par-1: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4302-135/art-21/par-2: 新令第七十五条第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
- suppl-4302-135/art-21-2/par-1: 新令第二十五条の五第一項第二号 → 消費税法施行令 第二十五条の五第一項第二号 (Article 25-5, paragraph (1), item (ii)), art-25-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1/item-2
- suppl-4302-135/art-21-2/par-1: 第七十五条第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
- suppl-4302-135/art-21-3/par-1: 消費税法施行令第二十五条の五第一項第二号 → 消費税法施行令 第二十五条の五第一項第二号 (Article 25-5, paragraph (1), item (ii)), art-25-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-25-5/par-1/item-2
- suppl-4302-135/art-21-3/par-1: 第七十五条第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
- suppl-4302-135/art-22/par-1: この条 → 消費税法施行令 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4302-135/art-22 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22
- suppl-4302-135/art-22/par-1: 次条 → 消費税法施行令 附則第二十三条 (Supplementary Provisions, Article 23), suppl-4302-135/art-23 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23
- suppl-4302-135/art-22/par-1: この項 → 消費税法施行令 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4302-135/art-22/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-1
- suppl-4302-135/art-22/par-1: 次条第一項 → 消費税法施行令 附則第二十三条第一項 (Supplementary Provisions, Article 23, paragraph (1)), suppl-4302-135/art-23/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-1
- suppl-4302-135/art-22/par-1/item-1: 新令第四十六条第一項 → 消費税法施行令 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-1
- suppl-4302-135/art-22/par-1/item-1: 第二項 → 消費税法施行令 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-2
- suppl-4302-135/art-22/par-2: 新令第七十五条第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
- suppl-4302-135/art-22/par-3: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項 → 消費税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4302-135/art-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2
- suppl-4302-135/art-22/par-4: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項 → 消費税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4302-135/art-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
- suppl-4302-135/art-23/par-1/item-1: 新令第四十六条第一項 → 消費税法施行令 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-1
- suppl-4302-135/art-23/par-1/item-1: 第二項 → 消費税法施行令 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2/par-2
- suppl-4302-135/art-23/par-2: 消費税法施行令第七十五条第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-75/par-8
- suppl-4302-135/art-23/par-3: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項 → 消費税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4302-135/art-7/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2
- suppl-4302-135/art-23/par-4: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項 → 消費税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4302-135/art-7/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
- suppl-4302-135/art-24/par-1: 二十八年改正法第十八条 → e-Gov law 428AC0000000015, 第十八条 (Article 18), art-18 — not held in this collection
- suppl-4302-135/art-24-2/par-2: 新令第四十六条 → 消費税法施行令 第四十六条の二 (Article 46-2), art-46-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-46-2
- suppl-4302-135/art-26/par-1: 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-4302-135/art-26/par-1: 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
## Cited by
37 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一号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-1
- 消費税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-2
- 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-4302-135/art-1/par-1/item-3
- 消費税法施行令 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-4
- 消費税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5
- 消費税法施行令 附則第三条第一項（輸出物品販売場で譲渡する物品に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-3/par-1
- 消費税法施行令 附則第四条第二項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-2
- 消費税法施行令 附則第四条第四項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-4
- 消費税法施行令 附則第四条第七項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7
- 消費税法施行令 附則第五条第二項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-2
- 消費税法施行令 附則第五条第三項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3
- 消費税法施行令 附則第五条第四項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-4
- 消費税法施行令 附則第五条第五項第一号（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5/item-1
- 消費税法施行令 附則第五条第六項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-6
- 消費税法施行令 附則第五条第八項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8
- 消費税法施行令 附則第五条第九項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9
- 消費税法施行令 附則第五条第十項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-10
- 消費税法施行令 附則第五条第十一項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11
- 消費税法施行令 附則第五条第十四項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14
- 消費税法施行令 附則第六条第一項（旧税率が適用された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-4302-135/art-6/par-1
- 消費税法施行令 附則第六条第二項（旧税率が適用された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-4302-135/art-6/par-2
- 消費税法施行令 附則第七条第二項（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2
- 消費税法施行令 附則第七条第三項（旧税率が適用された課税資産の譲渡等に係る課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3
- 消費税法施行令 附則第十二条第一項（旧税率が適用された課税資産の譲渡等に係る課税標準額に対する消費税額の算出方法に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-12/par-1
- 消費税法施行令 附則第十二条第二項（旧税率が適用された課税資産の譲渡等に係る課税標準額に対する消費税額の算出方法に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-12/par-2
- 消費税法施行令 附則第十四条第一項（旧税率が適用された課税資産の譲渡等に係る適格請求書に記載すべき消費税額等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14/par-1
- 消費税法施行令 附則第十四条第二項（旧税率が適用された課税資産の譲渡等に係る適格請求書に記載すべき消費税額等の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-14/par-2
- 消費税法施行令 附則第十五条第二項（登録申請書の提出等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-2
- 消費税法施行令 附則第十五条第三項（登録申請書の提出等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-15/par-3
- 消費税法施行令 附則第十六条第一項（適格請求書発行事業者の登録に係る小規模事業者に係る納税義務の免除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-16/par-1
- 消費税法施行令 附則第十七条第一項（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に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-17/par-1
- 消費税法施行令 附則第十九条第三項（登録国外事業者であった者に係る適格請求書発行事業者登録簿の登載事項及び公表） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-19/par-3
- 消費税法施行令 附則第二十二条第一項（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-1
- 消費税法施行令 附則第二十二条第三項（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-3
- 消費税法施行令 附則第二十二条第四項（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/par-4
- 消費税法施行令 附則第二十三条第三項 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-3
- 消費税法施行令 附則第二十三条第四項 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-4
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## 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-20261106T203801-046, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-055, 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-062, 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-20261106T203801-062, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-063, 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-20261106T203801-063, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-064, 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-20261106T203801-064, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-065, 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