# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十四条 (Supplementary Provisions, Article 24) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-24. 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: 第二十四条 (Supplementary Provisions, Article 24)（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） — address `suppl-4302-135/art-24` - 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-24 - 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 caption: machine translation, not official 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. machine translation, not official --- ## Cites - 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 ## Cited by 2 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 --- ## 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-20261106T203801-065, 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