# 消費税法 / Consumption Tax Act — 別表第一 (Appended Table 1) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 別表第一 (Appended Table 1) — address `appdx-1` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/appdx-1 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/appdx-1 - Every provision below carries its address and both URLs 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. --- ## 別表第一 （第二条関係） appdx-1 · https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 **一** 飲食料品（食品表示法（平成二十五年法律第七十号）第二条第一項（定義）に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項（酒類の定義及び種類）に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品以外の資産が一の資産を形成し、又は構成しているもののうち政令で定める資産を含む。以下この号及び別表第一の二において同じ。）の譲渡（次に掲げる課税資産の譲渡等は、含まないものとする。） appdx-1/item-1 · https://japanlaw.org/en/consumption-tax-act/appdx-1/item-1 · https://japanlaw.org/l/363AC0000000108/appdx-1/item-1 The transfer of food and drink items (meaning food (excluding liquor prescribed in Article 2, paragraph (1) (Definition and Types of Liquor) of the Liquor Tax Act (Act No. 6 of 1953); hereinafter in this item simply referred to as "food") prescribed in Article 2, paragraph (1) (Definitions) of the Food Labeling Act (Act No. 70 of 2013), and including those assets specified by Cabinet Order among assets in which food and assets other than food form or constitute a single asset; the same applies hereinafter in this item and in Appended Table 1-2) (the following taxable transfers, etc. of assets are not included); machine translation, not official **イ** 飲食店業その他の政令で定める事業を営む者が行う食事の提供（テーブル、椅子、カウンターその他の飲食に用いられる設備のある場所において飲食料品を飲食させる役務の提供をいい、当該飲食料品を持帰りのための容器に入れ、又は包装を施して行う譲渡は、含まないものとする。） appdx-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/appdx-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/appdx-1/item-1/sub-1 The provision of meals by a person who carries on a restaurant business or any other business specified by Cabinet Order (meaning the provision of services of having food and drink items eaten or drunk at a place with facilities used for eating and drinking such as tables, chairs and counters, and not including the transfer of those food and drink items placed in take-out containers or wrapped); machine translation, not official **ロ** 課税資産の譲渡等の相手方が指定した場所において行う加熱、調理又は給仕等の役務を伴う飲食料品の提供（老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項（届出等）に規定する有料老人ホームその他の人が生活を営む場所として政令で定める施設において行う政令で定める飲食料品の提供を除く。） appdx-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/appdx-1/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-1/item-1/sub-2 The provision of food and drink items accompanied by services such as heating, cooking or serving, performed at a place designated by the counterparty to the taxable transfer, etc. of assets (excluding the provision of food and drink items specified by Cabinet Order performed at a fee-based home for the elderly prescribed in Article 29, paragraph (1) (Notification, etc.) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) or at any other facility specified by Cabinet Order as a place where people live their lives). machine translation, not official **二** 一定の題号を用い、政治、経済、社会、文化等に関する一般社会的事実を掲載する新聞（一週に二回以上発行する新聞に限る。）の定期購読契約（当該新聞を購読しようとする者に対して、当該新聞を定期的に継続して供給することを約する契約をいう。）に基づく譲渡 appdx-1/item-2 · https://japanlaw.org/en/consumption-tax-act/appdx-1/item-2 · https://japanlaw.org/l/363AC0000000108/appdx-1/item-2 The transfer pursuant to a subscription contract for periodical purchase (meaning a contract that promises to supply that newspaper regularly and continuously to a person who intends to subscribe to that newspaper) of a newspaper that carries general social facts concerning politics, economics, society, culture, etc. under a fixed title (limited to a newspaper issued twice or more a week). machine translation, not official --- ## Cites - appdx-1/item-1: 食品表示法（平成二十五年法律第七十号）第二条第一項 → e-Gov law 425AC0000000070, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - appdx-1/item-1: 酒税法（昭和二十八年法律第六号）第二条第一項 → e-Gov law 328AC0000000006, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - appdx-1/item-1/sub-2: 老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項 → e-Gov law 338AC0000000133, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection ## Cited by 12 provisions cite this one. No official source publishes this direction. - 消費税法 第二条第一項第九号の二（定義） — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9-2 - 消費税法 附則第三条第一項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-3/par-1 - 消費税法 附則第四条第一項（相続があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-1 - 消費税法 附則第四条第二項（相続があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-2 - 消費税法 附則第五条第一項（割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-5/par-1 - 消費税法 附則第五条第二項（割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-5/par-2 - 消費税法 附則第六条第一項（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-1 - 消費税法 附則第六条第二項（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-2 - 消費税法 附則第七条第一項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-1 - 消費税法 附則第七条第三項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-3 - 消費税法 附則第四十六条第一項（非課税とされる住宅の貸付けに関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-1 - 消費税法 附則第四十六条第二項（非課税とされる住宅の貸付けに関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-46/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-069, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13