# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（課税標準額に対する消費税額の計算に関する経過措置） — address `suppl-4279-27/art-4` - 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-4279-27/art-4 - 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. --- ### 第四条（課税標準額に対する消費税額の計算に関する経過措置） — Transitional Measures on Calculation of Consumption Tax on the Tax Base Amount caption: machine translation, not official suppl-4279-27/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-4 **第一項** 第二条の規定（附則第一条第二号に掲げる改正規定に限る。）による改正後の消費税法施行規則の一部を改正する省令（平成十五年財務省令第九十二号）附則第二条第三項の規定は、事業者（消費税法第二条第一項第四号に規定する事業者をいう。）が附則第一条第二号に掲げる規定の施行の日（以下この条において「元年施行日」という。）以後に国内において行った課税資産の譲渡等（同法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下この条において同じ。）のうち旧税率適用課税資産の譲渡等（社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）附則第十六条第一項において準用する同法附則第五条第一項から第三項まで、第四項本文若しくは第五項本文、第七条第一項、第八条第一項若しくは第十四条第一項の規定若しくは同法附則第十六条の二の規定又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、第二項、第三項本文、第四項本文若しくは第五項、第六条第一項、第七条第一項、第八条第一項若しくは第十三条第一項の規定の適用を受けた課税資産の譲渡等をいう。以下この条において同じ。）以外のものについて適用し、平成二十六年四月一日から元年施行日の前日までの間に国内において行った課税資産の譲渡等及び元年施行日以後に国内において行った旧税率適用課税資産の譲渡等については、なお従前の例による。 suppl-4279-27/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-4/par-1 The provisions of Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003) as amended by the provisions of Article 2 (limited to the amending provisions listed in Article 1, item (ii) of the Supplementary Provisions) apply to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; hereinafter the same applies in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act) on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions (hereinafter in this Article referred to as the "2019 Effective Date"), other than a taxable transfer, etc. of assets at the former rate (meaning a taxable transfer, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 7, paragraph (1), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012) as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of that Act, the provisions of Article 16-2 of the Supplementary Provisions of that Act, or the provisions of Article 5, the main clause of paragraph (1), paragraph (2), the main clause of paragraph (3), the main clause of paragraph (4) or paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) or Article 13, paragraph (1) 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) have been applied; hereinafter the same applies in this Article), and the provisions then in force continue to govern a taxable transfer, etc. of assets made in Japan during the period from April 1, 2014 to the day preceding the 2019 Effective Date and a taxable transfer, etc. of assets at the former rate made in Japan on or after the 2019 Effective Date. machine translation, not official --- ## Cites - suppl-4279-27/art-4/par-1: 附則第一条第二号 → 消費税法施行規則 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4279-27/art-1/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-1/par-1/item-2 - suppl-4279-27/art-4/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-4279-27/art-4/par-1: この条 → 消費税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4279-27/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-4 - suppl-4279-27/art-4/par-1: 同法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-1/par-1/item-2 - 消費税法施行規則 附則第四条第一項（課税標準額に対する消費税額の計算に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4279-27/art-4/par-1 --- ## 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-20261106T203801-027, 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