# 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-5089-19/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)（古物に準ずるものの範囲に関する経過措置） — address `suppl-5089-19/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-5089-19/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（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-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-20261106T203801-034, 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