# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（本人確認書類の範囲等に関する経過措置） — address `suppl-5049-18/art-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/suppl-5049-18/art-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. --- ### 第三条（本人確認書類の範囲等に関する経過措置） — Transitional Measures on the Scope, etc. of Identity Verification Documents caption: machine translation, not official suppl-5049-18/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-3 **第一項** 国民年金手帳（年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条の規定による改正前の国民年金法（昭和三十四年法律第百四十一号）第十三条第一項に規定する国民年金手帳をいう。）が年金制度の機能強化のための国民年金法等の一部を改正する法律の施行に伴う厚生労働省関係省令の整備に関する省令（令和三年厚生労働省令第百十五号）附則第六条第一項の規定により同項に規定する書類とみなされる間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号中「いずれかの書類」とあるのは「いずれかの書類又は年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条（国民年金法の一部改正）の規定による改正前の国民年金法第十三条第一項（国民年金手帳）に規定する国民年金手帳」と、同項第二号中「又はリに掲げるいずれかの書類」とあるのは「若しくはリに掲げるいずれかの書類又は年金制度の機能強化のための国民年金法等の一部を改正する法律第二条の規定による改正前の国民年金法第十三条第一項に規定する国民年金手帳」とする。 suppl-5049-18/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5049-18/art-3/par-1 During the period in which a national pension handbook (meaning the national pension handbook prescribed in Article 13, paragraph (1) of the National Pension Act (Act No. 141 of 1959) prior to amendment by the provisions of Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020)) is deemed, pursuant to the provisions of Article 6, paragraph (1) of the Supplementary Provisions of the Ministerial Order on the Arrangement of Ministerial Orders Related to the Ministry of Health, Labour and Welfare upon the Enforcement of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Order of the Ministry of Health, Labour and Welfare No. 115 of 2021), to be a document prescribed in that paragraph, with respect to the application of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase "any of the following documents of that individual" in item (i) of that paragraph is deemed to be replaced with "any of the following documents of that individual or the national pension handbook prescribed in Article 13, paragraph (1) (National Pension Handbook) of the National Pension Act prior to amendment by the provisions of Article 2 (Partial Amendment of the National Pension Act) of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System (Act No. 40 of 2020)", and the phrase "(h), or (i) of the preceding item" in item (ii) of that paragraph with "(h) or (i) of the preceding item, or the national pension handbook prescribed in Article 13, paragraph (1) of the National Pension Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the National Pension Act, etc. to Strengthen the Functions of the Pension System". machine translation, not official --- ## Cites - suppl-5049-18/art-3/par-1: 年金制度の機能強化のための国民年金法等の一部を改正する法律（令和二年法律第四十号）第二条 → e-Gov law 502AC0000000040, 第二条 (Article 2), art-2 — not held in this collection --- ## 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-20261106T203801-033, 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-20261106T203801-033, 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