# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（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等の税額の控除に係る仕入明細書等の記載事項に関する経過措置） — address `suppl-4302-135/art-8` - 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-8 - 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. --- ### 第八条（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等の税額の控除に係る仕入明細書等の記載事項に関する経過措置） — Transitional Measures Concerning the Matters to Be Stated in Detailed Statements of Purchases, etc. Pertaining to Deduction of the Amount of Tax on Taxable Purchases, etc. Relating to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied caption: machine translation, not official suppl-4302-135/art-8 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8 **第一項** 事業者が、二十六年経過措置資産の譲渡等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四十九条第四項の規定の適用については、同項第六号中「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」とする。 suppl-4302-135/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8/par-1 Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 49, paragraph (4) of the New Order to that taxable purchase, 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 is deemed to be replaced with "5/105". machine translation, not official **第二項** 事業者が、元年経過措置資産の譲渡等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四十九条第四項の規定の適用については、同項第六号中「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」とする。 suppl-4302-135/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-order/suppl-4302-135/art-8/par-2 Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 49, paragraph (4) of the New Order to that taxable purchase, 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 is deemed to be replaced with "8/108". machine translation, not official --- ## Cites - suppl-4302-135/art-8/par-1: 新令第四十九条第四項 → 消費税法施行令 第四十九条第四項 (Article 49, paragraph (4)), art-49/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-4 - suppl-4302-135/art-8/par-1: 同項第六号 → 消費税法施行令 第四十九条第四項第六号 (Article 49, paragraph (4), item (vi)), art-49/par-4/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-4/item-6 - suppl-4302-135/art-8/par-2: 新令第四十九条第四項 → 消費税法施行令 第四十九条第四項 (Article 49, paragraph (4)), art-49/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-4 - suppl-4302-135/art-8/par-2: 同項第六号 → 消費税法施行令 第四十九条第四項第六号 (Article 49, paragraph (4), item (vi)), art-49/par-4/item-6 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-49/par-4/item-6 ## 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