# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第九条 (Supplementary Provisions, Article 9) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9. 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: 第九条 (Supplementary Provisions, Article 9)（輸出免税物品購入記録票等の記載事項等に関する経過措置） — address `suppl-4289-20/art-9` - 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-4289-20/art-9 - 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. --- ### 第九条（輸出免税物品購入記録票等の記載事項等に関する経過措置） — Transitional Measures on Matters to Be Stated, etc. in Purchase Records of Tax-Exempt Goods for Export, etc. caption: machine translation, not official suppl-4289-20/art-9 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9 **第一項** 輸出物品販売場（消費税法第八条第六項に規定する輸出物品販売場をいう。以下この条において同じ。）を経営する事業者（同法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）は、元年適用日（改正法附則第三十四条第一項に規定する元年適用日をいう。次条から附則第十二条までにおいて同じ。）から令和二年三月三十一日までの間において消費税法施行令第十八条第二項各号に定める方法により行った同条第一項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等（改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この条において同じ。）に該当する場合には、消費税法施行規則第六条第一項から第八項までに規定する書類に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載するものとする。 suppl-4289-20/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/par-1 A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; hereinafter the same applies in this Article) that operates a tax-free shop (meaning a tax-free shop prescribed in Article 8, paragraph (6) of the Consumption Tax Act; hereinafter the same applies in this Article) is, if a transfer, made during the period from the 2019 application date (meaning the 2019 application date prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies from the following Article through Article 12 of the Supplementary Provisions) through March 31, 2020 by a method specified in the items of Article 18, paragraph (2) of the Order for Enforcement of the Consumption Tax Act, of tax-exempt goods prescribed in paragraph (1) of that Article falls under a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this Article), to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets. machine translation, not official **第二項** 輸出物品販売場を経営する事業者は、令和二年四月一日から令和三年九月三十日までの間において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。以下この項において「三十年改正令」という。）附則第四条第三項の規定によりなお従前の例によることができることとされる場合における三十年改正令第一条の規定による改正前の消費税法施行令第十八条第二項各号に定める方法により行った同条第一項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等に該当する場合には、三十年改正令附則第四条第三項の規定によりなお従前の例によることができることとされる場合における消費税法施行規則等の一部を改正する省令（平成三十年財務省令第十八号）第一条の規定による改正前の消費税法施行規則第六条第一項から第八項までに規定する書類に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載するものとする。 suppl-4289-20/art-9/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/par-2 A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2021, in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, 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; hereinafter in this paragraph referred to as the "2018 Amending Order"), by a method specified in the items of Article 18, paragraph (2) of the Order for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the 2018 Amending Order, of tax-exempt goods prescribed in Article 18, paragraph (1) of the Order for Enforcement of the Consumption Tax Act before that amendment falls under a 2019 reduced-rate transfer, etc. of assets, to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 18 of 2018) in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the 2018 Amending Order, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets. machine translation, not official **第三項** 輸出物品販売場を経営する事業者は、令和二年四月一日から令和五年九月三十日までの間において消費税法施行令第十八条第三項各号に定める方法により行った同条第二項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等に該当する場合には、消費税法施行規則第六条第五項から第七項までに規定する書類又は同条第九項に規定する購入記録情報に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載し、又は記録するものとする。 suppl-4289-20/art-9/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/par-3 A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2023 by a method specified in the items of Article 18, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, of tax-exempt goods prescribed in paragraph (2) of that Article falls under a 2019 reduced-rate transfer, etc. of assets, to state or record, in the documents prescribed in Article 6, paragraphs (5) through (7) of the Regulation for Enforcement of the Consumption Tax Act or in the purchase record information prescribed in paragraph (9) of that Article, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets. machine translation, not official --- ## Cites - suppl-4289-20/art-9/par-1: この条 → 消費税法施行規則 附則第九条 (Supplementary Provisions, Article 9), suppl-4289-20/art-9 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9 - suppl-4289-20/art-9/par-1: 同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-4289-20/art-9/par-1: 次条から附則第十二条まで → 消費税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4289-20/art-10 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10 - suppl-4289-20/art-9/par-1: 次条から附則第十二条まで → 消費税法施行規則 附則第十一条 (Supplementary Provisions, Article 11), suppl-4289-20/art-11 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-11 - suppl-4289-20/art-9/par-1: 次条から附則第十二条まで → 消費税法施行規則 附則第十二条 (Supplementary Provisions, Article 12), suppl-4289-20/art-12 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-12 - suppl-4289-20/art-9/par-1: 消費税法施行規則第六条第一項から第八項まで → 消費税法施行規則 第六条の二第二項 (Article 6-2, paragraph (2)), art-6-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-6-2/par-2 - suppl-4289-20/art-9/par-2: 三十年改正令第一条 → e-Gov law 430CO0000000135, 第一条 (Article 1), art-1 — not held in this collection ## 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三号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-3 - 消費税法施行規則 附則第九条第一項（輸出免税物品購入記録票等の記載事項等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/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-20261106T203801-031, 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-20261106T203801-031, 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