# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（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） — address `suppl-4302-135/art-7` - 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-7 - 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 caption: machine translation, not official 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 --- ## Cites - 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 ## Cited by 13 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 --- ## 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