# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十六条 (Supplementary Provisions, Article 26) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-26. 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: 第二十六条 (Supplementary Provisions, Article 26)（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） — address `suppl-4302-135/art-26` - 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-26 - 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. caption: machine translation, not official 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-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 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-20261106T203801-065, 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