# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十一条の三 (Article 11-3)

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- Law: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: MinisterialOrdinance — 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: 第十一条の三 (Article 11-3)（金又は白金の地金に類するものの範囲） — address `art-11-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3
- e-Gov law ID: 363M50000040053 — 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.

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### 第十一条の三（金又は白金の地金に類するものの範囲） — Scope of Items Similar to Gold or Platinum Bullion
<sup>caption: machine translation, not official</sup>
<sup>art-11-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3</sup>

**第一項**  法第十二条の四第三項に規定する財務省令で定める資産は、次に掲げる資産とする。
<sup>art-11-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3/par-1</sup>
The assets specified by Ministry of Finance Order prescribed in Article 12-4, paragraph (3) of the Act are the following assets:
<sup>machine translation, not official</sup>

  **一**  金貨又は白金貨
  <sup>art-11-3/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3/par-1/item-1</sup>
  gold coins or platinum coins;
  <sup>machine translation, not official</sup>

  **二**  金製品又は白金製品（金又は白金の重量当たりの単価に重量を乗じて得た価額により取引されるものに限るものとし、当該事業者が製造する製品の原材料として使用されることが明らかなものを除く。）
  <sup>art-11-3/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-11-3/par-1/item-2</sup>
  gold products or platinum products (limited to those traded at a value obtained by multiplying the unit price per weight of gold or platinum by the weight, and excluding those clearly to be used as raw materials for products manufactured by the business operator concerned).
  <sup>machine translation, not official</sup>

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## Cites
- art-11-3/par-1: 法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108)

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## 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) — 消費税法施行規則 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-008, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06