# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条 (Supplementary Provisions, Article 20) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-20. 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: 第二十条 (Supplementary Provisions, Article 20)（適格請求書等の交付に関する経過措置） — address `suppl-4302-135/art-20` - 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-20 - 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. caption: machine translation, not official 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. machine translation, not official **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. machine translation, not official **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. machine translation, not official **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. machine translation, not official --- ## Cites - 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) ## 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-20261106T203801-064, 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