# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18. 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: 附　則 (Supplementary Provisions) — address `suppl-4309-18` - 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-4309-18 - 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. --- ## 附　則 平成三〇年三月三一日財務省令第一八号 suppl-4309-18 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4309-18/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1 **第一項** この省令は、平成三十年四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。 suppl-4309-18/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1 This Ministerial Order comes into effect as of April 1, 2018; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items: machine translation, not official **一** 第一条中消費税法施行規則第六条の見出しの改正規定、同条の改正規定（同条に一項を加える部分を除く。）、同条の次に二条を加える改正規定、同令第七条の改正規定、同令第七条の二の改正規定、同令第八条の改正規定、同令第九条の改正規定、同令第十条第一項第二号の改正規定、同令第十条の六第三項の改正規定、同条を同令第十条の九とする改正規定、同令第十条の五の改正規定、同条を同令第十条の八とする改正規定、同令第十条の四の次に三条を加える改正規定、同令第十一条の二の次に一条を加える改正規定、同令第二十条第一項第一号の改正規定（「この条」を「この号」に改める部分を除く。）、同令第二十三条の次に二条を加える改正規定及び同令第二十九条の改正規定（「、第十条の四」の下に「、第十条の六第一項」を加える部分及び「及び第十条の四」を「、第十条の四及び第十条の六第一項」に改める部分に限る。）並びに次条及び附則第三条の規定　令和二年四月一日 suppl-4309-18/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-1 the provisions amending the heading of Article 6 of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 6 of that Regulation (excluding the part adding one paragraph to that Article), the provisions adding two Articles after that Article, the provisions amending Article 7 of that Regulation, the provisions amending Article 7-2 of that Regulation, the provisions amending Article 8 of that Regulation, the provisions amending Article 9 of that Regulation, the provisions amending Article 10, paragraph (1), item (ii) of that Regulation, the provisions amending Article 10-6, paragraph (3) of that Regulation, the provisions changing that Article to Article 10-9 of that Regulation, the provisions amending Article 10-5 of that Regulation, the provisions changing that Article to Article 10-8 of that Regulation, the provisions adding three Articles after Article 10-4 of that Regulation, the provisions adding one Article after Article 11-2 of that Regulation, the provisions amending Article 20, paragraph (1), item (i) of that Regulation (excluding the part replacing "this Article" with "this item"), the provisions adding two Articles after Article 23 of that Regulation, and the provisions amending Article 29 of that Regulation (limited to the part adding ", Article 10-6, paragraph (1)" after ", Article 10-4" and the part replacing "and Article 10-4" with ", Article 10-4 and Article 10-6, paragraph (1)"), and the provisions of the following Article and Article 3 of the Supplementary Provisions: April 1, 2020; machine translation, not official **二** 附則第四条の規定　令和三年十月一日 suppl-4309-18/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-2 the provisions of Article 4 of the Supplementary Provisions: October 1, 2021; machine translation, not official **三** 第一条中消費税法施行規則第一条第一項の改正規定、同条の次に一条を加える改正規定、同令第二条の改正規定、同令第六条に一項を加える改正規定、同令第十二条の改正規定（同条第七項の改正規定を除く。）、同令第十五条第一項第一号の改正規定、同令第十五条の四の改正規定、同条を同令第十五条の七とする改正規定、同令第十五条の三（見出しを含む。）の改正規定（同条第三項中「第五十条第一項に」を「第五十条第一項ただし書に」に改める部分を除く。）、同条を同令第十五条の六とする改正規定、同令第十五条の二の次に三条を加える改正規定、同令第十七条第五項の改正規定、同令第二十一条第三項第一号及び第二十二条第四項第一号の改正規定、同令第二十六条の次に八条を加える改正規定、同令第二十七条の改正規定（同条第六項の改正規定を除く。）、同令第二十七条の二の改正規定並びに同令第二十九条の改正規定（「、第十条の四」の下に「、第十条の六第一項」を加える部分及び「及び第十条の四」を「、第十条の四及び第十条の六第一項」に改める部分を除く。）並びに第三条中消費税法施行規則等の一部を改正する省令（平成二十七年財務省令第二十七号）附則第二条及び第三条の改正規定並びに附則第四条の二の規定　令和五年十月一日 suppl-4309-18/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-3 the provisions amending Article 1, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions adding one Article after that Article, the provisions amending Article 2 of that Regulation, the provisions adding one paragraph to Article 6 of that Regulation, the provisions amending Article 12 of that Regulation (excluding the provisions amending paragraph (7) of that Article), the provisions amending Article 15, paragraph (1), item (i) of that Regulation, the provisions amending Article 15-4 of that Regulation, the provisions changing that Article to Article 15-7 of that Regulation, the provisions amending Article 15-3 (including its heading) of that Regulation (excluding the part replacing "Article 50, paragraph (1)" with "the proviso to Article 50, paragraph (1)" in paragraph (3) of that Article), the provisions changing that Article to Article 15-6 of that Regulation, the provisions adding three Articles after Article 15-2 of that Regulation, the provisions amending Article 17, paragraph (5) of that Regulation, the provisions amending Article 21, paragraph (3), item (i) and Article 22, paragraph (4), item (i) of that Regulation, the provisions adding eight Articles after Article 26 of that Regulation, the provisions amending Article 27 of that Regulation (excluding the provisions amending paragraph (6) of that Article), the provisions amending Article 27-2 of that Regulation, and the provisions amending Article 29 of that Regulation (excluding the part adding ", Article 10-6, paragraph (1)" after ", Article 10-4" and the part replacing "and Article 10-4" with ", Article 10-4 and Article 10-6, paragraph (1)"), and the provisions amending Articles 2 and 3 of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 27 of 2015) in Article 3, and the provisions of Article 4-2 of the Supplementary Provisions: October 1, 2023. machine translation, not official ### 第二条（購入者誓約書等の保存等に関する経過措置） — Transitional Measures on Retention, etc. of Purchasers' Written Pledges, etc. caption: machine translation, not official suppl-4309-18/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2 **第一項** 令和二年三月三十一日までに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。次項において「改正令」という。）第一条の規定による改正前の消費税法施行令（同項において「旧令」という。）第十八条第二項第一号ロの規定により提出を受けた同号ロに規定する購入後において輸出する旨を誓約する書類（同条第三項の規定により提供を受けた電磁的記録（同項に規定する電磁的記録をいう。以下この項及び第三項において同じ。）を含む。次項において同じ。）及び同条第二項第二号イの規定により提出を受けた同号イに規定する購入した日から三十日以内に輸出する旨を誓約する書類（同条第三項の規定により提供を受けた電磁的記録を含む。次項において同じ。）に係る第一条の規定による改正前の消費税法施行規則（次項において「旧規則」という。）第七条の規定による保存については、なお従前の例による。 suppl-4309-18/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-1 With respect to the retention under the provisions of Article 7 of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 (referred to as the "Former Regulation" in the following paragraph) of the document pledging to export after purchase that was submitted by March 31, 2020 under the provisions of Article 18, paragraph (2), item (i), (b) of the Order for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018; referred to as the "Amending Order" in the following paragraph) (referred to as the "Former Order" in the following paragraph), being the document prescribed in (b) of that item (including an electronic or magnetic record provided under the provisions of Article 18, paragraph (3) of the Order for Enforcement of the Consumption Tax Act before that amendment (meaning an electronic or magnetic record prescribed in that paragraph; hereinafter the same applies in this paragraph and paragraph (3)); the same applies in the following paragraph), and of the document pledging to export within 30 days from the date of purchase that was submitted by March 31, 2020 under the provisions of item (ii), (a) of paragraph (2) of that Article, being the document prescribed in (a) of that item (including an electronic or magnetic record provided under the provisions of paragraph (3) of that Article; the same applies in the following paragraph), the provisions then in force continue to govern. machine translation, not official **第二項** 令和二年四月一日から令和三年九月三十日までの間に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旧令第十八条第二項第一号ロの規定により提出を受けた同号ロに規定する購入後において輸出する旨を誓約する書類及び同項第二号イの規定により提出を受けた同号イに規定する購入した日から三十日以内に輸出する旨を誓約する書類に係る旧規則第七条の規定による保存については、なお従前の例による。 suppl-4309-18/art-2/par-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-2 With respect to the retention under the provisions of Article 7 of the Former Regulation of the document pledging to export after purchase that was submitted during the period from April 1, 2020 through September 30, 2021 under the provisions of Article 18, paragraph (2), item (i), (b) of the Former Order 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 Amending Order, being the document prescribed in (b) of that item, and of the document pledging to export within 30 days from the date of purchase that was submitted during that period under the provisions of Article 18, paragraph (2), item (ii), (a) of the Former Order, being the document prescribed in that provision, the provisions then in force continue to govern. machine translation, not official **第三項** 消費税法第五十九条の二第一項の規定は、前二項の規定によりなお従前の例により保存することとされている電磁的記録に記録された事項について適用する。 suppl-4309-18/art-2/par-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-3 The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act apply to the matters recorded in the electronic or magnetic records that are to be retained under the provisions then in force pursuant to the provisions of the preceding two paragraphs. machine translation, not official ### 第三条（電子情報処理組織による申告の特例に関する経過措置） — Transitional Measures on Special Provisions on Filing Returns by Means of Electronic Data Processing System caption: machine translation, not official suppl-4309-18/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3 **第一項** 令和二年四月一日前に設立された法人である事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下次条までにおいて同じ。）で同日以後最初に開始する課税期間（同法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。附則第四条の二及び第四条の三において同じ。）において同法第四十六条の二第二項に規定する特定法人に該当する事業者（同法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、当該課税期間開始の日以後一月以内に消費税法施行規則第二十三条の四第一項の規定によりその例によるものとされる国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令（平成十五年財務省令第七十一号）第四条第一項の届出を行わなければならない。 suppl-4309-18/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3/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 through the following Article) that is a corporation established before April 1, 2020 and that falls under a specified corporation prescribed in Article 46-2, paragraph (2) of that Act in the first taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of that Act, and including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article; the same applies in Article 4-2 and Article 4-3 of the Supplementary Provisions) beginning on or after that date, other than a business operator exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of that Act, must make the notification under Article 4, paragraph (1) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. (Ministry of Finance Order No. 71 of 2003), which is to be followed pursuant to the provisions of Article 23-4, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, within one month after the date on which that taxable period begins. machine translation, not official ### 第四条（適格請求書発行事業者の登録申請書の記載事項に関する経過措置） — Transitional Measures on Matters to Be Stated in Written Application for Registration of Qualified Invoice Issuers caption: machine translation, not official suppl-4309-18/art-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 **第一項** 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「二十八年改正法」という。）第五条の規定による改正後の消費税法（以下この条において「五年消費税法」という。）第五十七条の二第一項の登録を受けようとする事業者（二十八年改正法附則第四十四条第四項の規定の適用を受けることとなる事業者に限る。）が、五年消費税法第五十七条の二第二項の申請書を提出しようとする場合には、当該申請書に次に掲げる事項を併せて記載しなければならない。 suppl-4309-18/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1 Where a business operator that intends to receive the registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "2016 Amendment Act") (hereinafter in this Article referred to as the "2023 Consumption Tax Act") (limited to a business operator that is to be subject to the application of the provisions of Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act) seeks to submit the written application under Article 57-2, paragraph (2) of the 2023 Consumption Tax Act, that written application must also state the following matters: machine translation, not official **一** 申請者が個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。以下この号において同じ。）を有する場合には、個人番号 suppl-4309-18/art-4/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-1 where the applicant has an individual number (meaning an individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); hereinafter the same applies in this item), the individual number; machine translation, not official **二** 申請者の行う事業の内容 suppl-4309-18/art-4/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-2 the content of the business conducted by the applicant; machine translation, not official **三** 申請者が法人である場合には、事業年度の開始及び終了の日 suppl-4309-18/art-4/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-3 where the applicant is a corporation, the dates of the start and end of its business year. machine translation, not official ### 第四条の二（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers caption: machine translation, not official suppl-4309-18/art-4-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2 **第一項** 二十八年改正法附則第五十一条の二第一項に規定する適格請求書発行事業者の同項の規定の適用を受ける課税期間における第一条の規定による改正後の消費税法施行規則（以下この条において「新規則」という。）第二十二条第四項及び消費税法施行規則第二十七条第四項の規定の適用については、新規則第二十二条第四項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」と、消費税法施行規則第二十七条第四項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」と、「同項の」とあるのは「これらの」とする。 suppl-4309-18/art-4-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2/par-1 In applying Article 22, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Regulation") and Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act in a taxable period in which a qualified invoice issuer prescribed in Article 51-2, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act is subject to the application of that paragraph, the phrase "Article 37, paragraph (1) of the Act" in Article 22, paragraph (4) of the New Regulation is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37, paragraph (1) of the Act" in Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "to which that paragraph applies" in Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act with "to which those provisions apply". machine translation, not official ### 第四条の三（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Small-Scale Individual Business Operators That Become Qualified Invoice Issuers caption: machine translation, not official suppl-4309-18/art-4-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-3 **第一項** 二十八年改正法附則第五十一条の三第一項に規定する個人事業者である適格請求書発行事業者の同項の規定の適用を受ける課税期間における消費税法施行規則第二十二条第四項及び第二十七条第四項の規定の適用については、同令第二十二条第四項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、同令第二十七条第四項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、「同項の」とあるのは「これらの」とする。 suppl-4309-18/art-4-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-3/par-1 In applying Article 22, paragraph (4) and Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act in a taxable period in which a qualified invoice issuer that is an individual business operator prescribed in Article 51-3, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act is subject to the application of that paragraph, the phrase "Article 37, paragraph (1) of the Act" in Article 22, paragraph (4) of that Regulation is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37, paragraph (1) of the Act" in Article 27, paragraph (4) of that Regulation with "Article 37, paragraph (1) of the Act or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "to which that paragraph applies" in Article 27, paragraph (4) of that Regulation with "to which those provisions apply". machine translation, not official --- ## Cites - suppl-4309-18/art-1/par-1/item-1: 次条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-4309-18/art-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2 - suppl-4309-18/art-1/par-1/item-1: 附則第三条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4309-18/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3 - suppl-4309-18/art-1/par-1/item-2: 附則第四条 → 消費税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4309-18/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 - suppl-4309-18/art-1/par-1/item-3: 附則第四条の二 → 消費税法施行規則 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-4309-18/art-4-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2 - suppl-4309-18/art-2/par-1: 次項 → 消費税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4309-18/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-2 - suppl-4309-18/art-2/par-1: 第一条 → e-Gov law 430CO0000000135, 第一条 (Article 1), art-1 — not held in this collection - suppl-4309-18/art-2/par-1: この項 → 消費税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4309-18/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-1 - suppl-4309-18/art-2/par-1: 第三項 → 消費税法施行規則 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-4309-18/art-2/par-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-3 - suppl-4309-18/art-2/par-3: 消費税法第五十九条の二第一項 → 消費税法 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-59-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-2/par-3: 前二項 → 消費税法施行規則 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-4309-18/art-2/par-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-1 - suppl-4309-18/art-2/par-3: 前二項 → 消費税法施行規則 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-4309-18/art-2/par-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-2 - suppl-4309-18/art-3/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-4309-18/art-3/par-1: 次条 → 消費税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4309-18/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 - suppl-4309-18/art-3/par-1: 同法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-3/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-3/par-1: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-3/par-1: 附則第四条の二 → 消費税法施行規則 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-4309-18/art-4-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2 - suppl-4309-18/art-3/par-1: 第四条の三 → 消費税法施行規則 附則第四条の三 (Supplementary Provisions, Article 4-3), suppl-4309-18/art-4-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-3 - suppl-4309-18/art-3/par-1: 同法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-2 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-3/par-1: 同法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-4/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「二十八年改正法」という。）第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection - suppl-4309-18/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-4309-18/art-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4 - suppl-4309-18/art-4/par-1: 第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-4309-18/art-4/par-1/item-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/my-number-act/art-2/par-5 (e-Gov law ID 425AC0000000027) - suppl-4309-18/art-4/par-1/item-1: この号 → 消費税法施行規則 附則第四条第一項第一号 (Supplementary Provisions, Article 4, paragraph (1), item (i)), suppl-4309-18/art-4/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-1 - suppl-4309-18/art-4-2/par-1: この条 → 消費税法施行規則 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-4309-18/art-4-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2 - suppl-4309-18/art-4-2/par-1: 第二十二条第四項 → 消費税法施行規則 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4 - suppl-4309-18/art-4-2/par-1: 消費税法施行規則第二十七条第四項 → 消費税法施行規則 第二十七条第四項 (Article 27, paragraph (4)), art-27/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-4 - suppl-4309-18/art-4-3/par-1: 消費税法施行規則第二十二条第四項 → 消費税法施行規則 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-22/par-4 - suppl-4309-18/art-4-3/par-1: 第二十七条第四項 → 消費税法施行規則 第二十七条第四項 (Article 27, paragraph (4)), art-27/par-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-27/par-4 ## Cited by 9 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一号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-1/par-1/item-1 - 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-4309-18/art-1/par-1/item-2 - 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-4309-18/art-1/par-1/item-3 - 消費税法施行規則 附則第二条第一項（購入者誓約書等の保存等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-1 - 消費税法施行規則 附則第二条第三項（購入者誓約書等の保存等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-2/par-3 - 消費税法施行規則 附則第三条第一項（電子情報処理組織による申告の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3/par-1 - 消費税法施行規則 附則第四条第一項（適格請求書発行事業者の登録申請書の記載事項に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1 - 消費税法施行規則 附則第四条第一項第一号（適格請求書発行事業者の登録申請書の記載事項に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4/par-1/item-1 - 消費税法施行規則 附則第四条の二第一項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2/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 — 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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-032, 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