# 消費税法 / Consumption Tax Act — 別表第二 (Appended Table 2) - 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: 別表第二 (Appended Table 2) — address `appdx-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/appdx-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/appdx-2 - 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. --- ## 別表第二 （第六条、第十二条の二、第十二条の三、第三十条、第三十五条の二関係） appdx-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2 · https://japanlaw.org/l/363AC0000000108/appdx-2 **一** 土地（土地の上に存する権利を含む。）の譲渡及び貸付け（一時的に使用させる場合その他の政令で定める場合を除く。） appdx-2/item-1 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-1 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-1 The transfer and lending of land (including rights existing on land) (excluding the case of allowing temporary use and other cases specified by Cabinet Order); machine translation, not official **二** 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項（定義）に規定する有価証券その他これに類するものとして政令で定めるもの（ゴルフ場その他の施設の利用に関する権利に係るものとして政令で定めるものを除く。）及び外国為替及び外国貿易法第六条第一項第七号（定義）に規定する支払手段（収集品その他の政令で定めるものを除く。）その他これに類するものとして政令で定めるもの（別表第二の二において「有価証券等」という。）の譲渡 appdx-2/item-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-2 The transfer of securities prescribed in Article 2, paragraph (1) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) and other things specified by Cabinet Order as being similar thereto (excluding those specified by Cabinet Order as pertaining to rights to use golf courses and other facilities), and of means of payment prescribed in Article 6, paragraph (1), item (vii) (Definitions) of the Foreign Exchange and Foreign Trade Act (excluding collection items and other things specified by Cabinet Order) and other things specified by Cabinet Order as being similar thereto (referred to as "securities, etc." in Appended Table 2-2); machine translation, not official **三** 利子を対価とする貸付金その他の政令で定める資産の貸付け、信用の保証としての役務の提供、所得税法第二条第一項第十一号（定義）に規定する合同運用信託、同項第十五号に規定する公社債投資信託又は同項第十五号の二に規定する公社債等運用投資信託に係る信託報酬を対価とする役務の提供及び保険料を対価とする役務の提供（当該保険料が当該役務の提供に係る事務に要する費用の額とその他の部分とに区分して支払われることとされている契約で政令で定めるものに係る保険料（当該費用の額に相当する部分の金額に限る。）を対価とする役務の提供を除く。）その他これらに類するものとして政令で定めるもの appdx-2/item-3 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-3 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-3 The lending of assets, comprising loans for which interest is the consideration and other assets specified by Cabinet Order, the provision of services as a guarantee of credit, the provision of services for which the consideration is trust fees pertaining to a Jointly Managed Trust prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Income Tax Act, a Bond Investment Trust prescribed in item (xv) of that paragraph, or a Bond-Based Investment Trust prescribed in item (xv)-2 of that paragraph, and the provision of services for which the consideration is insurance premiums (excluding the provision of services for which the consideration is insurance premiums (limited to the amount of the portion equivalent to the amount of expenses) pertaining to a contract specified by Cabinet Order under which those insurance premiums are to be paid divided into the amount of expenses required for the administrative work pertaining to the provision of those services and the other portion), and other things specified by Cabinet Order as being similar to these; machine translation, not official **四** 次に掲げる資産の譲渡 appdx-2/item-4 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4 The transfer of the following assets: machine translation, not official **イ** 日本郵便株式会社が行う郵便切手類販売所等に関する法律（昭和二十四年法律第九十一号）第一条（定義）に規定する郵便切手その他郵便に関する料金を表す証票（以下この号及び別表第二の二において「郵便切手類」という。）の譲渡及び簡易郵便局法（昭和二十四年法律第二百十三号）第七条第一項（簡易郵便局の設置及び受託者の呼称）に規定する委託業務を行う施設若しくは郵便切手類販売所等に関する法律第三条（郵便切手類販売所等の設置）に規定する郵便切手類販売所（同法第四条第三項（郵便切手類の販売等）の規定による承認に係る場所（以下この号において「承認販売所」という。）を含む。）における郵便切手類又は印紙をもつてする歳入金納付に関する法律（昭和二十三年法律第百四十二号）第三条第一項各号（印紙の売渡し場所）に定める所（承認販売所を含む。）若しくは同法第四条第一項（自動車検査登録印紙の売渡し場所）に規定する所における同法第三条第一項各号に掲げる印紙若しくは同法第四条第一項に規定する自動車検査登録印紙（同表において「印紙」と総称する。）の譲渡 appdx-2/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-1 The transfer of postage stamps and other tokens indicating postal charges prescribed in Article 1 (Definitions) of the Act on Shops for Postal Stamps, etc. (Act No. 91 of 1949) (hereinafter in this item and Appended Table 2-2 referred to as "postage stamps, etc.") carried out by Japan Post Co., Ltd., and the transfer of postage stamps, etc. at a facility that carries out the entrusted business prescribed in Article 7, paragraph (1) (Establishment of Post Office Branches and Designation of Trustees) of the Post Office Branch Act (Act No. 213 of 1949) or at a shop for postage stamps, etc. prescribed in Article 3 (Establishment of Shops for Postal Stamps, etc.) of the Act on Shops for Postal Stamps, etc. (including a place covered by the approval under the provisions of Article 4, paragraph (3) (Sale of Postal Stamps, etc.) of that Act (hereinafter in this item referred to as an "approved sales outlet")), or of the stamps listed in the items of Article 3, paragraph (1) of the Act on Payment of Government Charges with Stamps (Act No. 142 of 1948) or the motor vehicle inspection and registration stamps prescribed in Article 4, paragraph (1) of that Act (referred to collectively as "stamps" in that table) at a place provided for in the items of Article 3, paragraph (1) (Places for Selling Stamps) of that Act (including an approved sales outlet) or a place prescribed in Article 4, paragraph (1) (Places for Selling Motor Vehicle Inspection and Registration Stamps) of that Act; machine translation, not official **ロ** 地方公共団体又は売りさばき人（地方自治法（昭和二十二年法律第六十七号）第二百三十一条の二第一項（証紙による収入の方法等）（同法第二百九十二条（普通地方公共団体に関する規定の準用）において準用する場合を含む。以下この号において同じ。）並びに地方税法（昭和二十五年法律第二百二十六号）第百五十八条第六項（自動車税の徴収の方法）、第二百九十条第三項（道府県法定外普通税の証紙徴収の手続）、第四百五十一条第六項（軽自動車税の徴収の方法）、第六百九十八条第三項（市町村法定外普通税の証紙徴収の手続）、第七百条の六十九第三項（狩猟税の証紙徴収の手続）及び第七百三十三条の二十七第三項（法定外目的税の証紙徴収の手続）（これらの規定を同法第一条第二項（用語）において準用する場合を含む。）に規定する条例に基づき指定された者をいう。）が行う証紙（地方自治法第二百三十一条の二第一項に規定する使用料又は手数料の徴収に係る証紙及び地方税法第一条第一項第十三号（同条第二項において準用する場合を含む。）に規定する証紙徴収に係る証紙をいう。別表第二の二において同じ。）の譲渡 appdx-2/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-2 The transfer of certificate stamps (meaning certificate stamps pertaining to the collection of usage charges or fees prescribed in Article 231-2, paragraph (1) of the Local Autonomy Act and certificate stamps pertaining to collection by certificate stamps prescribed in Article 1, paragraph (1), item (xiii) of the Local Tax Act (including the case where applied mutatis mutandis pursuant to paragraph (2) of that Article); the same applies in Appended Table 2-2) carried out by a local government or a sales agent (meaning a person designated on the basis of a Prefectural or Municipal Ordinance prescribed in Article 231-2, paragraph (1) (Method of Revenue Collection by Certificate Stamps, etc.) of the Local Autonomy Act (Act No. 67 of 1947) (including the case where applied mutatis mutandis pursuant to Article 292 (Application Mutatis Mutandis of Provisions Concerning Ordinary Local Governments) of that Act; the same applies hereinafter in this item) and in Article 158, paragraph (6) (Method of Collecting Automobile Tax), Article 290, paragraph (3) (Procedures for Collection by Certificate Stamps of Prefectural Non-Statutory Ordinary Taxes), Article 451, paragraph (6) (Method of Collecting Light Motor Vehicle Tax), Article 698, paragraph (3) (Procedures for Collection by Certificate Stamps of Municipal Non-Statutory Ordinary Taxes), Article 700-69, paragraph (3) (Procedures for Collection by Certificate Stamps of Hunting Tax) and Article 733-27, paragraph (3) (Procedures for Collection by Certificate Stamps of Non-Statutory Purpose Taxes) of the Local Tax Act (Act No. 226 of 1950) (including the case where these provisions are applied mutatis mutandis pursuant to Article 1, paragraph (2) (Terms) of that Act)); machine translation, not official **ハ** 物品切手（商品券その他名称のいかんを問わず、物品の給付請求権を表彰する証書をいい、郵便切手類に該当するものを除く。）その他これに類するものとして政令で定めるもの（別表第二の二において「物品切手等」という。）の譲渡 appdx-2/item-4/sub-3 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4/sub-3 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-3 The transfer of goods vouchers (meaning gift certificates and other certificates, whatever their names, that represent a right to claim the delivery of goods, and excluding those that fall under postage stamps, etc.) and other things specified by Cabinet Order as being similar thereto (referred to as "goods vouchers, etc." in Appended Table 2-2). machine translation, not official **五** 次に掲げる役務の提供 appdx-2/item-5 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5 The provision of services set forth below: machine translation, not official **イ** 国、地方公共団体、別表第三に掲げる法人その他法令に基づき国若しくは地方公共団体の委託若しくは指定を受けた者が、法令に基づき行う次に掲げる事務に係る役務の提供で、その手数料、特許料、申立料その他の料金の徴収が法令に基づくもの（政令で定めるものを除く。） appdx-2/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5/sub-1 The provision of services pertaining to the following affairs that the national government, a local government, a corporation listed in Appended Table 3, or any other person commissioned or designated by the national government or a local government pursuant to laws and regulations carries out pursuant to laws and regulations, for which the collection of fees, patent fees, petition fees or other charges is pursuant to laws and regulations (excluding those specified by Cabinet Order): machine translation, not official **（１）** 登記、登録、特許、免許、許可、認可、承認、認定、確認及び指定 appdx-2/item-5/sub-1/sub2-1 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5/sub-1/sub2-1 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5/sub-1/sub2-1 Registration, recordation, patent, license, permission, authorization, approval, accreditation, confirmation and designation; machine translation, not official **（２）** 検査、検定、試験、審査、証明及び講習 appdx-2/item-5/sub-1/sub2-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5/sub-1/sub2-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5/sub-1/sub2-2 Inspection, approval testing, examination, review, certification, and training courses; machine translation, not official **（３）** 公文書の交付（再交付及び書換交付を含む。）、更新、訂正、閲覧及び謄写 appdx-2/item-5/sub-1/sub2-3 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5/sub-1/sub2-3 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5/sub-1/sub2-3 Issuance of official documents (including reissuance and replacement issuance), renewal, correction, viewing, and copying; machine translation, not official **（４）** 裁判その他の紛争の処理 appdx-2/item-5/sub-1/sub2-4 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5/sub-1/sub2-4 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5/sub-1/sub2-4 Adjudication and other dispute resolution; machine translation, not official **ロ** イに掲げる役務の提供に類するものとして政令で定めるもの appdx-2/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5/sub-2 The provision of services specified by Cabinet Order as being similar to the provision of services set forth in (a); machine translation, not official **ハ** 裁判所法（昭和二十二年法律第五十九号）第六十二条第四項（執行官）又は公証人法（明治四十一年法律第五十三号）第七条第一項（手数料等）の手数料を対価とする役務の提供 appdx-2/item-5/sub-3 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5/sub-3 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5/sub-3 The provision of services for which the consideration is a fee under Article 62, paragraph (4) (Execution Officers) of the Courts Act (Act No. 59 of 1947) or Article 7, paragraph (1) (Fees, etc.) of the Notary Act (Act No. 53 of 1908); machine translation, not official **ニ** 外国為替及び外国貿易法第五十五条の七（外国為替業務に関する事項の報告）に規定する外国為替業務（銀行法（昭和五十六年法律第五十九号）第十条第二項第五号（業務の範囲）に規定する譲渡性預金証書の非居住者からの取得に係る媒介、取次ぎ又は代理に係る業務その他の政令で定める業務を除く。）に係る役務の提供 appdx-2/item-5/sub-4 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-5/sub-4 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-5/sub-4 The provision of services pertaining to foreign exchange business prescribed in Article 55-7 (Reporting on Matters Concerning Foreign Exchange Business) of the Foreign Exchange and Foreign Trade Act (excluding business pertaining to intermediation, brokerage or agency in the acquisition from non-residents of negotiable certificates of deposit prescribed in Article 10, paragraph (2), item (v) (Scope of Services) of the Banking Act (Act No. 59 of 1981) and other business specified by Cabinet Order); machine translation, not official **六** 次に掲げる療養若しくは医療又はこれらに類するものとしての資産の譲渡等（これらのうち特別の病室の提供その他の財務大臣の定めるものにあつては、財務大臣の定める金額に相当する部分に限る。） appdx-2/item-6 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6 Transfers, etc. of assets as the following medical treatment or medical care, or as anything similar thereto (limited, for those among them specified by the Minister of Finance such as the provision of a special hospital room, to the portion equivalent to the amount specified by the Minister of Finance): machine translation, not official **イ** 健康保険法（大正十一年法律第七十号）、国民健康保険法（昭和三十三年法律第百九十二号）、船員保険法（昭和十四年法律第七十三号）、国家公務員共済組合法（昭和三十三年法律第百二十八号）（防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項（療養等）においてその例によるものとされる場合を含む。）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）又は私立学校教職員共済法（昭和二十八年法律第二百四十五号）の規定に基づく療養の給付及び入院時食事療養費、入院時生活療養費、保険外併用療養費、療養費、家族療養費又は特別療養費の支給に係る療養並びに訪問看護療養費又は家族訪問看護療養費の支給に係る指定訪問看護 appdx-2/item-6/sub-1 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6/sub-1 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6/sub-1 Benefits for medical treatment under the provisions of the Health Insurance Act (Act No. 70 of 1922), the National Health Insurance Act (Act No. 192 of 1958), the Mariners Insurance Act (Act No. 73 of 1939), the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) (including the case where its provisions are to be followed pursuant to Article 22, paragraph (1) (Medical Treatment, etc.) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952)), the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) or the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), medical treatment pertaining to the payment of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses, dependent's medical expenses or special medical expenses under those provisions, and designated home nursing pertaining to the payment of medical expenses for home-nursing or dependent's medical expenses for home-nursing under those provisions; machine translation, not official **ロ** 高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）の規定に基づく療養の給付及び入院時食事療養費、入院時生活療養費、保険外併用療養費、療養費又は特別療養費の支給に係る療養並びに訪問看護療養費の支給に係る指定訪問看護 appdx-2/item-6/sub-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6/sub-2 Benefits for medical treatment under the provisions of the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), medical treatment pertaining to the payment of dietary treatment expenses for inpatients, living support expenses for inpatients, medical expenses combined with treatment outside insurance coverage, medical expenses or special medical expenses under those provisions, and designated home nursing pertaining to the payment of medical expenses for home-nursing under those provisions; machine translation, not official **ハ** 精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）の規定に基づく医療、生活保護法（昭和二十五年法律第百四十四号）の規定に基づく医療扶助のための医療の給付及び医療扶助のための金銭給付に係る医療、原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）の規定に基づく医療の給付及び医療費又は一般疾病医療費の支給に係る医療並びに障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）の規定に基づく自立支援医療費、療養介護医療費又は基準該当療養介護医療費の支給に係る医療 appdx-2/item-6/sub-3 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6/sub-3 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6/sub-3 Medical care under the provisions of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950), medical care pertaining to the provision of medical care for medical assistance and cash benefits for medical assistance under the provisions of the Public Assistance Act (Act No. 144 of 1950), medical care pertaining to the provision of medical care and the payment of medical expenses or general disease medical expenses under the provisions of the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994), and medical care pertaining to the payment of self-reliance support medical expenses, long-term care medical expenses or standard-eligible long-term care medical expenses under the provisions of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005); machine translation, not official **ニ** 公害健康被害の補償等に関する法律（昭和四十八年法律第百十一号）の規定に基づく療養の給付及び療養費の支給に係る療養 appdx-2/item-6/sub-4 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6/sub-4 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6/sub-4 Medical treatment pertaining to the provision of benefits for medical treatment and the payment of medical expenses under the provisions of the Act on Compensation for Pollution-related Health Damage (Act No. 111 of 1973); machine translation, not official **ホ** 労働者災害補償保険法（昭和二十二年法律第五十号）の規定に基づく療養の給付及び療養の費用の支給に係る療養並びに同法の規定による社会復帰促進等事業として行われる医療の措置及び医療に要する費用の支給に係る医療 appdx-2/item-6/sub-5 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6/sub-5 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6/sub-5 Medical treatment pertaining to the provision of medical treatment benefits and the payment of medical treatment expenses under the provisions of the Industrial Accident Compensation Insurance Act (Act No. 50 of 1947), and medical care pertaining to the medical measures taken, and the payment of the expenses required for medical care, as a project to promote social reintegration of workers into society under the provisions of that Act; machine translation, not official **ヘ** 自動車損害賠償保障法（昭和三十年法律第九十七号）の規定による損害賠償額の支払（同法第七十二条第一項第一号及び第二号（業務）の規定による損害を塡補するための支払を含む。）を受けるべき被害者に対する当該支払に係る療養 appdx-2/item-6/sub-6 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6/sub-6 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6/sub-6 Medical treatment, for a victim who is to receive payment of an amount of damages under the provisions of the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955) (including payment to compensate for damage under the provisions of Article 72, paragraph (1), items (i) and (ii) (Operations) of that Act), pertaining to that payment; machine translation, not official **ト** イからヘまでに掲げる療養又は医療に類するものとして政令で定めるもの appdx-2/item-6/sub-7 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6/sub-7 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6/sub-7 Anything specified by Cabinet Order as being similar to the medical treatment or medical care set forth in (a) through (f); machine translation, not official **七** 次に掲げる資産の譲渡等（前号の規定に該当するものを除く。） appdx-2/item-7 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-7 The following transfers, etc. of assets (excluding those falling under the provisions of the preceding item): machine translation, not official **イ** 介護保険法（平成九年法律第百二十三号）の規定に基づく居宅介護サービス費の支給に係る居宅サービス（訪問介護、訪問入浴介護その他の政令で定めるものに限る。）、施設介護サービス費の支給に係る施設サービス（政令で定めるものを除く。）その他これらに類するものとして政令で定めるもの appdx-2/item-7/sub-1 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7/sub-1 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-7/sub-1 In-home services pertaining to the payment of in-home long-term care service expenses under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997) (limited to home-visit care, home-visit bathing care, and others specified by Cabinet Order), facility services pertaining to the payment of long-term care facility service expenses (excluding those specified by Cabinet Order), and other things specified by Cabinet Order as being similar thereto; machine translation, not official **ロ** 社会福祉法第二条（定義）に規定する社会福祉事業及び更生保護事業法（平成七年法律第八十六号）第二条第一項（定義）に規定する更生保護事業として行われる資産の譲渡等（社会福祉法第二条第二項第四号若しくは第七号に規定する障害者支援施設若しくは授産施設を経営する事業、同条第三項第一号の二に規定する認定生活困窮者就労訓練事業、同項第四号の二に規定する地域活動支援センターを経営する事業又は同号に規定する障害福祉サービス事業（障害者の日常生活及び社会生活を総合的に支援するための法律第五条第七項又は第十三項から第十五項まで（定義）に規定する生活介護、就労選択支援、就労移行支援又は就労継続支援を行う事業に限る。）において生産活動としての作業に基づき行われるもの及び政令で定めるものを除く。） appdx-2/item-7/sub-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-7/sub-2 Transfers, etc. of assets conducted as the social welfare services prescribed in Article 2 (Definitions) of the Social Welfare Act and the offender rehabilitation services prescribed in Article 2, paragraph (1) (Definitions) of the Offender Rehabilitation Services Act (Act No. 86 of 1995) (excluding those conducted on the basis of work as production activity in a project operating a facility designed to support persons with disabilities or a sheltered workshop prescribed in Article 2, paragraph (2), item (iv) or (vii) of the Social Welfare Act, a certified employment training project for needy persons prescribed in paragraph (3), item (i)-2 of that Article, a project operating a community activity support center prescribed in item (iv)-2 of that paragraph, or a disability welfare service project prescribed in that item (limited to a project providing nursing care for daily life, employment selection support, employment transition support or continuous employment support prescribed in Article 5, paragraph (7) or paragraphs (13) through (15) (Definitions) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities), and those specified by Cabinet Order); machine translation, not official **ハ** ロに掲げる資産の譲渡等に類するものとして政令で定めるもの appdx-2/item-7/sub-3 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7/sub-3 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-7/sub-3 Those specified by Cabinet Order as being similar to the transfers, etc. of assets set forth in (b); machine translation, not official **八** 医師、助産師その他医療に関する施設の開設者による助産に係る資産の譲渡等（第六号並びに前号イ及びロの規定に該当するものを除く。） appdx-2/item-8 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-8 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-8 Transfers, etc. of assets pertaining to midwifery by physicians, midwives and other persons who establish medical facilities (excluding those falling under the provisions of item (vi) and the preceding item, (a) and (b)); machine translation, not official **九** 墓地、埋葬等に関する法律（昭和二十三年法律第四十八号）第二条第一項（定義）に規定する埋葬に係る埋葬料又は同条第二項に規定する火葬に係る火葬料を対価とする役務の提供 appdx-2/item-9 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-9 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-9 The provision of services for which the consideration is a burial fee pertaining to burial prescribed in Article 2, paragraph (1) (Definitions) of the Graveyards and Burials Act (Act No. 48 of 1948) or a cremation fee pertaining to cremation prescribed in paragraph (2) of that Article; machine translation, not official **十** 身体障害者の使用に供するための特殊な性状、構造又は機能を有する物品として政令で定めるもの（別表第二の二において「身体障害者用物品」という。）の譲渡、貸付けその他の政令で定める資産の譲渡等 appdx-2/item-10 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-10 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-10 The transfer, lending and other transfers, etc. of assets specified by Cabinet Order, of goods specified by Cabinet Order as having special properties, structure or functions for use by persons with physical disabilities (referred to as "goods for persons with physical disabilities" in Appended Table 2-2); machine translation, not official **十一** 次に掲げる教育に関する役務の提供（授業料、入学金、施設設備費その他の政令で定める料金を対価として行われる部分に限る。） appdx-2/item-11 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-11 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-11 The following provision of services relating to education (limited to the portion conducted in consideration of tuition, entrance fees, facility and equipment fees and other charges specified by Cabinet Order): machine translation, not official **イ** 学校教育法（昭和二十二年法律第二十六号）第一条（学校の範囲）に規定する学校を設置する者が当該学校における教育として行う役務の提供 appdx-2/item-11/sub-1 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-11/sub-1 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-11/sub-1 The provision of services that a person who establishes a school prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947) conducts as education at that school; machine translation, not official **ロ** 学校教育法第百二十四条（専修学校）に規定する専修学校を設置する者が当該専修学校の同法第百二十五条第一項（課程）に規定する高等課程、専門課程若しくは一般課程又は同法第百二十五条の二第一項（専攻科）に規定する専攻科における教育として行う役務の提供 appdx-2/item-11/sub-2 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-11/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-11/sub-2 The provision of services that a person who establishes a specialized training college prescribed in Article 124 (Specialized Training Colleges) of the School Education Act conducts as education in the upper secondary course, specialized course or general course prescribed in Article 125, paragraph (1) (Courses) of that Act, or in the advanced course prescribed in Article 125-2, paragraph (1) (Advanced Courses) of that Act, of that specialized training college; machine translation, not official **ハ** 学校教育法第百三十四条第一項（各種学校）に規定する各種学校を設置する者が当該各種学校における教育（修業期間が一年以上であることその他政令で定める要件に該当するものに限る。）として行う役務の提供 appdx-2/item-11/sub-3 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-11/sub-3 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-11/sub-3 The provision of services that a person who establishes a miscellaneous school prescribed in Article 134, paragraph (1) (Miscellaneous Schools) of the School Education Act conducts as education at that miscellaneous school (limited to education whose period of study is one year or more and which satisfies the other requirements specified by Cabinet Order); machine translation, not official **ニ** イからハまでに掲げる教育に関する役務の提供に類するものとして政令で定めるもの appdx-2/item-11/sub-4 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-11/sub-4 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-11/sub-4 Those specified by Cabinet Order as being similar to the provision of services relating to education set forth in (a) through (c); machine translation, not official **十二** 学校教育法第三十四条第一項（小学校の教科用図書）（同法第四十九条（中学校）、第四十九条の八（義務教育学校）、第六十二条（高等学校）、第七十条第一項（中等教育学校）及び第八十二条（特別支援学校）において準用する場合を含む。）に規定する教科用図書（別表第二の二において「教科用図書」という。）の譲渡 appdx-2/item-12 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-12 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-12 The transfer of a textbook prescribed in Article 34, paragraph (1) (Textbooks at Elementary Schools) of the School Education Act (including the case where applied mutatis mutandis pursuant to Article 49 (Lower Secondary Schools), Article 49-8 (Compulsory Education Schools), Article 62 (Upper Secondary Schools), Article 70, paragraph (1) (Secondary Education Schools) and Article 82 (Schools for Special Needs Education) of that Act) (referred to as a "textbook" in Appended Table 2-2); machine translation, not official **十三** 住宅（人の居住の用に供する家屋又は家屋のうち人の居住の用に供する部分をいう。）の貸付け（当該貸付けに係る契約において人の居住の用に供することが明らかにされている場合（当該契約において当該貸付けに係る用途が明らかにされていない場合に当該貸付け等の状況からみて人の居住の用に供されていることが明らかな場合を含む。）に限るものとし、一時的に使用させる場合その他の政令で定める場合を除く。） appdx-2/item-13 · https://japanlaw.org/en/consumption-tax-act/appdx-2/item-13 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-13 The lending of a residence (meaning a building used for people's habitation or a part of a building used for people's habitation) (limited to the case where it is made clear in the contract pertaining to that lending that it is to be used for people's habitation (including the case where the purpose of use pertaining to that lending is not made clear in that contract but it is clear from the circumstances of that lending, etc. that it is being used for people's habitation), and excluding the case of allowing temporary use and other cases specified by Cabinet Order). machine translation, not official --- ## Cites - appdx-2/item-2: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項 → e-Gov law 323AC0000000025, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - appdx-2/item-2: 別表第二の二 → 消費税法 別表第二の二 (Appended Table 2-2), appdx-2-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2-2 · https://japanlaw.org/l/363AC0000000108/appdx-2-2 - appdx-2/item-3: 所得税法第二条第一項第十一号 → 所得税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-11 - appdx-2/item-3: 同項第十五号 → 所得税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15 - appdx-2/item-3: 同項第十五号の二 → 所得税法 第二条第一項第十五号の二 (Article 2, paragraph (1), item (xv-2)), art-2/par-1/item-15-2 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-15-2 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-15-2 - appdx-2/item-4/sub-1: 郵便切手類販売所等に関する法律（昭和二十四年法律第九十一号）第一条 → e-Gov law 324AC0000000091, 第一条 (Article 1), art-1 — not held in this collection - appdx-2/item-4/sub-1: 簡易郵便局法（昭和二十四年法律第二百十三号）第七条第一項 → e-Gov law 324AC0000000213, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - appdx-2/item-4/sub-1: 郵便切手類販売所等に関する法律第三条 → e-Gov law 324AC0000000091, 第三条 (Article 3), art-3 — not held in this collection - appdx-2/item-4/sub-1: 同法第四条第三項 → e-Gov law 324AC0000000091, 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — not held in this collection - appdx-2/item-4/sub-1: 印紙をもつてする歳入金納付に関する法律（昭和二十三年法律第百四十二号）第三条第一項 → e-Gov law 323AC0000000142, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection - appdx-2/item-4/sub-1: 同法第四条第一項 → e-Gov law 323AC0000000142, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection - appdx-2/item-4/sub-2: 地方自治法（昭和二十二年法律第六十七号）第二百三十一条の二第一項 → e-Gov law 322AC0000000067, 第二百三十一条の二第一項 (Article 231-2, paragraph (1)), art-231-2/par-1 — not held in this collection - appdx-2/item-4/sub-2: 同法第二百九十二条 → e-Gov law 322AC0000000067, 第二百九十二条 (Article 292), art-292 — not held in this collection - appdx-2/item-4/sub-2: 地方税法（昭和二十五年法律第二百二十六号）第百五十八条第六項 → e-Gov law 325AC0000000226, 第百五十八条第六項 (Article 158, paragraph (6)), art-158/par-6 — not held in this collection - appdx-2/item-4/sub-2: 第二百九十条第三項 → e-Gov law 325AC0000000226, 第二百九十条第三項 (Article 290, paragraph (3)), art-290/par-3 — not held in this collection - appdx-2/item-4/sub-2: 第四百五十一条第六項 → e-Gov law 325AC0000000226, 第四百五十一条第六項 (Article 451, paragraph (6)), art-451/par-6 — not held in this collection - appdx-2/item-4/sub-2: 第六百九十八条第三項 → e-Gov law 325AC0000000226, 第六百九十八条第三項 (Article 698, paragraph (3)), art-698/par-3 — not held in this collection - appdx-2/item-4/sub-2: 第七百条の六十九第三項 → e-Gov law 325AC0000000226, 第七百条の六十九第三項 (Article 700-69, paragraph (3)), art-700-69/par-3 — not held in this collection - appdx-2/item-4/sub-2: 第七百三十三条の二十七第三項 → e-Gov law 325AC0000000226, 第七百三十三条の二十七第三項 (Article 733-27, paragraph (3)), art-733-27/par-3 — not held in this collection - appdx-2/item-4/sub-2: 同法第一条第二項 → e-Gov law 325AC0000000226, 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — not held in this collection - appdx-2/item-4/sub-2: 地方税法第一条第一項第十三号 → e-Gov law 325AC0000000226, 第一条第一項第十三号 (Article 1, paragraph (1), item (xiii)), art-1/par-1/item-13 — not held in this collection - appdx-2/item-4/sub-2: 別表第二の二 → 消費税法 別表第二の二 (Appended Table 2-2), appdx-2-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2-2 · https://japanlaw.org/l/363AC0000000108/appdx-2-2 - appdx-2/item-4/sub-3: 別表第二の二 → 消費税法 別表第二の二 (Appended Table 2-2), appdx-2-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2-2 · https://japanlaw.org/l/363AC0000000108/appdx-2-2 - appdx-2/item-5/sub-1: 別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/en/consumption-tax-act/appdx-3 · https://japanlaw.org/l/363AC0000000108/appdx-3 - appdx-2/item-5/sub-3: 裁判所法（昭和二十二年法律第五十九号）第六十二条第四項 → e-Gov law 322AC0000000059, 第六十二条第四項 (Article 62, paragraph (4)), art-62/par-4 — not held in this collection - appdx-2/item-5/sub-3: 公証人法（明治四十一年法律第五十三号）第七条第一項 → e-Gov law 141AC0000000053, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection - appdx-2/item-5/sub-4: 銀行法（昭和五十六年法律第五十九号）第十条第二項第五号 → 銀行法 第十条第二項第五号 (Article 10, paragraph (2), item (v)), art-10/par-2/item-5 — https://japanlaw.org/en/banking-act/art-10/par-2/item-5 · https://japanlaw.org/l/356AC0000000059/art-10/par-2/item-5 - appdx-2/item-6/sub-1: 防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項 → e-Gov law 327AC0000000266, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection - appdx-2/item-6/sub-6: 同法第七十二条第一項第一号 → 自動車損害賠償保障法 第七十二条第一項第一号 (Article 72, paragraph (1), item (i)), art-72/par-1/item-1 — https://japanlaw.org/en/automobile-accident-compensation-act/art-72/par-1/item-1 · https://japanlaw.org/l/330AC0000000097/art-72/par-1/item-1 - appdx-2/item-6/sub-6: 第二号 → 自動車損害賠償保障法 第七十二条第一項第二号 (Article 72, paragraph (1), item (ii)), art-72/par-1/item-2 — https://japanlaw.org/en/automobile-accident-compensation-act/art-72/par-1/item-2 · https://japanlaw.org/l/330AC0000000097/art-72/par-1/item-2 - appdx-2/item-7/sub-2: 社会福祉法第二条 → e-Gov law 326AC0000000045, 第二条 (Article 2), art-2 — not held in this collection - appdx-2/item-7/sub-2: 更生保護事業法（平成七年法律第八十六号）第二条第一項 → e-Gov law 407AC0000000086, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - appdx-2/item-7/sub-2: 社会福祉法第二条第二項第四号 → e-Gov law 326AC0000000045, 第二条第二項第四号 (Article 2, paragraph (2), item (iv)), art-2/par-2/item-4 — not held in this collection - appdx-2/item-7/sub-2: 第七号 → e-Gov law 326AC0000000045, 第二条第二項第七号 (Article 2, paragraph (2), item (vii)), art-2/par-2/item-7 — not held in this collection - appdx-2/item-7/sub-2: 同条第三項第一号の二 → e-Gov law 326AC0000000045, 第二条第三項第一号の二 (Article 2, paragraph (3), item (i-2)), art-2/par-3/item-1-2 — not held in this collection - appdx-2/item-7/sub-2: 同項第四号の二 → e-Gov law 326AC0000000045, 第二条第三項第四号の二 (Article 2, paragraph (3), item (iv-2)), art-2/par-3/item-4-2 — not held in this collection - appdx-2/item-7/sub-2: 障害者の日常生活及び社会生活を総合的に支援するための法律第五条第七項 → e-Gov law 417AC0000000123, 第五条第七項 (Article 5, paragraph (7)), art-5/par-7 — not held in this collection - appdx-2/item-7/sub-2: 第十三項から第十五項まで → e-Gov law 417AC0000000123, 第五条第十三項 (Article 5, paragraph (13)), art-5/par-13 — not held in this collection - appdx-2/item-9: 墓地、埋葬等に関する法律（昭和二十三年法律第四十八号）第二条第一項 → e-Gov law 323AC0000000048, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - appdx-2/item-9: 同条第二項 → e-Gov law 323AC0000000048, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - appdx-2/item-10: 別表第二の二 → 消費税法 別表第二の二 (Appended Table 2-2), appdx-2-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2-2 · https://japanlaw.org/l/363AC0000000108/appdx-2-2 - appdx-2/item-11/sub-1: 学校教育法（昭和二十二年法律第二十六号）第一条 → e-Gov law 322AC0000000026, 第一条 (Article 1), art-1 — not held in this collection - appdx-2/item-11/sub-2: 学校教育法第百二十四条 → e-Gov law 322AC0000000026, 第百二十四条 (Article 124), art-124 — not held in this collection - appdx-2/item-11/sub-2: 同法第百二十五条第一項 → e-Gov law 322AC0000000026, 第百二十五条第一項 (Article 125, paragraph (1)), art-125/par-1 — not held in this collection - appdx-2/item-11/sub-2: 同法第百二十五条の二第一項 → e-Gov law 322AC0000000026, 第百二十五条の二第一項 (Article 125-2, paragraph (1)), art-125-2/par-1 — not held in this collection - appdx-2/item-11/sub-3: 学校教育法第百三十四条第一項 → e-Gov law 322AC0000000026, 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — not held in this collection - appdx-2/item-12: 学校教育法第三十四条第一項 → e-Gov law 322AC0000000026, 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — not held in this collection - appdx-2/item-12: 同法第四十九条 → e-Gov law 322AC0000000026, 第四十九条 (Article 49), art-49 — not held in this collection - appdx-2/item-12: 第四十九条の八 → e-Gov law 322AC0000000026, 第四十九条の八 (Article 49-8), art-49-8 — not held in this collection - appdx-2/item-12: 第六十二条 → e-Gov law 322AC0000000026, 第六十二条 (Article 62), art-62 — not held in this collection - appdx-2/item-12: 第七十条第一項 → e-Gov law 322AC0000000026, 第七十条第一項 (Article 70, paragraph (1)), art-70/par-1 — not held in this collection - appdx-2/item-12: 第八十二条 → e-Gov law 322AC0000000026, 第八十二条 (Article 82), art-82 — not held in this collection - appdx-2/item-12: 別表第二の二 → 消費税法 別表第二の二 (Appended Table 2-2), appdx-2-2 — https://japanlaw.org/en/consumption-tax-act/appdx-2-2 · https://japanlaw.org/l/363AC0000000108/appdx-2-2 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 消費税法 第六条第一項（非課税） — https://japanlaw.org/en/consumption-tax-act/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-6/par-1 - 消費税法 第十二条の二第一項（新設法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1 - 消費税法 第十二条の三第一項（特定新規設立法人の納税義務の免除の特例） — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 - 消費税法 第三十条第十項（仕入れに係る消費税額の控除） — https://japanlaw.org/en/consumption-tax-act/art-30/par-10 · https://japanlaw.org/l/363AC0000000108/art-30/par-10 - 消費税法 第三十五条の二第一項（居住用賃貸建物を課税賃貸用に供した場合等の仕入れに係る消費税額の調整） — https://japanlaw.org/en/consumption-tax-act/art-35-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-35-2/par-1 - 消費税法 附則第八条第三項（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-8/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-8/par-3 - 消費税法 附則第十条第一項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-1 - 消費税法 附則第十六条第二項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-070, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, 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