# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4269-26`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26
- 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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## 附　則 平成二六年三月三一日財務省令第二六号
<sup>suppl-4269-26 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26</sup>

**第一項**  この省令は、平成二十六年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4269-26/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-1</sup>
This Ministerial Order comes into effect as of October 1, 2014; provided, however, that the provisions set forth in the following items come into effect as of the dates specified respectively in those items:
<sup>machine translation, not official</sup>

**一**  第二十一条の改正規定　平成二十六年四月一日
<sup>suppl-4269-26/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-1/item-1</sup>
the provisions amending Article 21: April 1, 2014;
<sup>machine translation, not official</sup>

**二**  第十七条及び第十七条の二の改正規定並びに第二十七条の改正規定並びに次項及び附則第三項の規定　平成二十七年四月一日
<sup>suppl-4269-26/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-1/item-2</sup>
the provisions amending Articles 17 and 17-2, the provisions amending Article 27, and the provisions of the following paragraph and paragraph (3) of the Supplementary Provisions: April 1, 2015.
<sup>machine translation, not official</sup>

**第二項**  改正後の消費税法施行規則（以下「新規則」という。）第十七条第五項の規定は、事業者が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百四十一号）による改正後の消費税法施行令第五十七条の規定の適用を受ける最初の消費税法第十九条に規定する課税期間の初日（以下「適用日」という。）以後に行う同項に規定する売上げに係る対価の返還等について適用し、当該事業者が適用日前に行った改正前の消費税法施行規則第十七条第五項に規定する売上げに係る対価の返還等については、なお従前の例による。
<sup>suppl-4269-26/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-2</sup>
The provisions of Article 17, paragraph (5) of the Regulation for Enforcement of the Consumption Tax Act after amendment (hereinafter referred to as the "New Regulation") apply to a refund, etc. of consideration for sales prescribed in Article 17, paragraph (5) of the New Regulation that a business operator makes on or after the first day (hereinafter referred to as the "application date") of the first taxable period prescribed in Article 19 of the Consumption Tax Act for which the business operator is subject to the application of the provisions of Article 57 of the Order for Enforcement of the Consumption Tax Act after amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 141 of 2014), and the provisions then in force continue to govern a refund, etc. of consideration for sales prescribed in Article 17, paragraph (5) of the Regulation for Enforcement of the Consumption Tax Act before amendment that the business operator made before the application date.
<sup>machine translation, not official</sup>

**第三項**  新規則第二十七条第一項第一号ハ及び第三項の規定は、事業者が適用日以後に行う資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。以下この項において同じ。）について適用し、当該事業者が適用日前に行った資産の譲渡等については、なお従前の例による。
<sup>suppl-4269-26/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-3</sup>
The provisions of Article 27, paragraph (1), item (i), (c) and paragraph (3) of the New Regulation apply to a transfer, etc. of assets (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; hereinafter the same applies in this paragraph) made by a business operator on or after the application date, and the provisions then in force continue to govern a transfer, etc. of assets made by that business operator before the application date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4269-26/par-1/item-2: 次項 → 消費税法施行規則 附則第二項 (Supplementary Provisions, paragraph (2)), suppl-4269-26/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-2
- suppl-4269-26/par-1/item-2: 附則第三項 → 消費税法施行規則 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-4269-26/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-3
- suppl-4269-26/par-2: 第十七条第五項 → 消費税法施行規則 第十七条第五項 (Article 17, paragraph (5)), art-17/par-5 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-17/par-5
- suppl-4269-26/par-2: 消費税法施行令第五十七条 → 消費税法施行令 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/consumption-tax-act-enforcement-order/art-57 (e-Gov law ID 363CO0000000360)
- suppl-4269-26/par-2: 消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act/art-19 (e-Gov law ID 363AC0000000108)
- suppl-4269-26/par-3: 新規則第二十七条第一項第一号 → 消費税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-1/item-1
- suppl-4269-26/par-3: 第三項 → 消費税法施行規則 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-3
- suppl-4269-26/par-3: 消費税法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108)
- suppl-4269-26/par-3: この項 → 消費税法施行規則 附則第三項 (Supplementary Provisions, paragraph (3)), suppl-4269-26/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-3

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 消費税法施行規則 附則第一項第二号 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-1/item-2
- 消費税法施行規則 附則第三項 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4269-26/par-3

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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-20261106T203801-029, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-regulation-20261106T203801-029, 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