# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-12. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十二条 (Supplementary Provisions, Article 12)（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） — address `suppl-4302-135/art-12` - 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/art-12 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十二条（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 caption: machine translation, not official 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))". machine translation, not official --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261106T203801-063, 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