# 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-5089-19. 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-5089-19` - 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-5089-19 - 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 令和八年三月三一日財務省令第一九号 suppl-5089-19 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5089-19/art-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1 **第一項** この省令は、令和八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。 suppl-5089-19/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1/par-1 This Ministerial Order comes into effect as of October 1, 2026; 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** 附則第四条の規定　令和九年四月一日 suppl-5089-19/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1/par-1/item-1 the provisions of Article 4 of the Supplementary Provisions: April 1, 2027; machine translation, not official **二** 附則第五条の規定　令和九年十月一日 suppl-5089-19/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1/par-1/item-2 the provisions of Article 5 of the Supplementary Provisions: October 1, 2027; machine translation, not official **三** 第一条の規定（同条中消費税法施行規則第五条第一項第一号の改正規定、同項第二号の改正規定、同令第十五条の三の改正規定及び同令第十八条の改正規定を除く。）　令和十年四月一日 suppl-5089-19/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1/par-1/item-3 the provisions of Article 1 (excluding, in Article 1, the provisions amending Article 5, paragraph (1), item (i) of the Regulation for Enforcement of the Consumption Tax Act, the provisions amending item (ii) of that paragraph, the provisions amending Article 15-3 of that Regulation, and the provisions amending Article 18 of that Regulation): April 1, 2028; machine translation, not official **四** 第一条中消費税法施行規則第十五条の三の改正規定及び附則第三条の規定　盗難特定金属製物品の処分の防止等に関する法律（令和七年法律第七十五号）の施行の日から起算して三月を経過する日の翌日 suppl-5089-19/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1/par-1/item-4 the provisions amending Article 15-3 of the Regulation for Enforcement of the Consumption Tax Act in Article 1 and the provisions of Article 3 of the Supplementary Provisions: the day following the day on which three months have elapsed, counting from the date of enforcement of the Act on the Prevention of the Disposal of Stolen Specified Metal Articles, etc. (Act No. 75 of 2025); machine translation, not official **五** 第一条中消費税法施行規則第十八条の改正規定　円滑な事業再生を図るための事業者の金融機関等に対する債務の調整の手続等に関する法律（令和七年法律第六十七号）の施行の日 suppl-5089-19/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1/par-1/item-5 the provisions amending Article 18 of the Regulation for Enforcement of the Consumption Tax Act in Article 1: the date of enforcement of the Act on Procedures, etc. for the Adjustment of Business Operators' Debts Owed to Financial Institutions, etc. to Facilitate Smooth Business Revitalization (Act No. 67 of 2025). machine translation, not official ### 第二条（輸出取引等の証明に関する経過措置） — Transitional Measures on Proof of Export Transactions, etc. caption: machine translation, not official suppl-5089-19/art-2 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-2 **第一項** 第一条の規定による改正後の消費税法施行規則（次条及び附則第四条において「新規則」という。）第五条第一項第一号及び第二号の規定は、令和八年十月一日以後にするこれらの規定に規定する輸出として行われる資産の譲渡又は貸付けについて適用し、同日前にした第一条の規定による改正前の消費税法施行規則第五条第一項第一号及び第二号に規定する輸出として行われる資産の譲渡又は貸付けについては、なお従前の例による。 suppl-5089-19/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-2/par-1 The provisions of Article 5, paragraph (1), items (i) and (ii) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation" in the following Article and Article 4 of the Supplementary Provisions) apply to a transfer or lease of assets made as an export prescribed in those provisions on or after October 1, 2026, and the provisions then in force continue to govern a transfer or lease of assets made as an export prescribed in Article 5, paragraph (1), items (i) and (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1, made before that date. machine translation, not official ### 第三条（古物に準ずるものの範囲に関する経過措置） — Transitional Measures on the Scope of Items Similar to Secondhand Goods caption: machine translation, not official suppl-5089-19/art-3 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-3 **第一項** 新規則第十五条の三の規定は、附則第一条第四号に定める日以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条及び附則第五条において同じ。）が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。 suppl-5089-19/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-3/par-1 The provisions of Article 15-3 of the New Regulation apply to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) 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 item (iv) of that paragraph; hereinafter the same applies in this Article and Article 5 of the Supplementary Provisions) on or after the date specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that date. machine translation, not official --- ## Cites - suppl-5089-19/art-1/par-1/item-4: 附則第三条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5089-19/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-3 - suppl-5089-19/art-2/par-1: 次条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5089-19/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-3 - suppl-5089-19/art-2/par-1: 第五条第一項第一号 → 消費税法施行規則 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-1 - suppl-5089-19/art-2/par-1: 第二号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2 - suppl-5089-19/art-3/par-1: 新規則第十五条の三 → 消費税法施行規則 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/art-15-3 - suppl-5089-19/art-3/par-1: 附則第一条第四号 → 消費税法施行規則 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5089-19/art-1/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1/par-1/item-4 - suppl-5089-19/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-5089-19/art-3/par-1: この条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5089-19/art-3 — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-3 - suppl-5089-19/art-3/par-1: 同項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108) ## Cited by 3 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四号（施行期日） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-1/par-1/item-4 - 消費税法施行規則 附則第二条第一項（輸出取引等の証明に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-2/par-1 - 消費税法施行規則 附則第三条第一項（古物に準ずるものの範囲に関する経過措置） — https://japanlaw.org/en/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-3/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-20261106T203801-032, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-034, 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