# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第一章 (Chapter 1)
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- Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Kind: CabinetOrder — 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: 第一章 (Chapter 1) — address `ch-1`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.), standing until 2028-03-31 — NOT yet in force (revision 20280101_508CO0000000096)
- URL (this text's page, at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#ch-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/ch-1
- Every provision below carries its address and its place on this text's page on the line under it.
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## 第一章 総則 — Chapter I General Provisions
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ch-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#ch-1
### 第一条（定義） — Definitions
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art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1
**第一項** この政令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「合併法人」、「被合併法人」、「分割法人」、「分割承継法人」、「人格のない社団等」、「適格請求書発行事業者」、「資産の譲渡等」、「特定資産の譲渡等」、「電気通信利用役務の提供」、「課税資産の譲渡等」、「軽減対象課税資産の譲渡等」、「外国貨物」、「課税貨物」、「軽減対象課税貨物」、「課税仕入れ」、「事業年度」、「基準期間」、「棚卸資産」、「調整対象固定資産」、「確定申告書等」、「特例申告書」、「附帯税」又は「中間納付額」とは、それぞれ消費税法（以下「法」という。）第二条第一項に規定する国内、保税地域、個人事業者、事業者、国外事業者、合併法人、被合併法人、分割法人、分割承継法人、人格のない社団等、適格請求書発行事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、課税資産の譲渡等、軽減対象課税資産の譲渡等、外国貨物、課税貨物、軽減対象課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、確定申告書等、特例申告書、附帯税又は中間納付額をいう。
art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1/par-1
In this Cabinet Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merging corporation," "merged corporation," "splitting corporation," "successor corporation in a company split," "association or foundation without legal personality," "qualified invoice issuer," "transfer, etc. of assets," "specified transfer, etc. of assets," "supply of telecommunications services," "taxable transfer, etc. of assets," "taxable transfer, etc. of assets subject to the reduced rate," "foreign goods," "taxable goods," "taxable goods subject to the reduced rate," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "final return, etc.," "special return," "accessory tax," or "interim payment" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merging corporation, merged corporation, splitting corporation, successor corporation in a company split, association or foundation without legal personality, qualified invoice issuer, transfer, etc. of assets, specified transfer, etc. of assets, supply of telecommunications services, taxable transfer, etc. of assets, taxable transfer, etc. of assets subject to the reduced rate, foreign goods, taxable goods, taxable goods subject to the reduced rate, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, final return, etc., special return, accessory tax, or interim payment as prescribed in Article 2, paragraph (1) of the Consumption Tax Act (hereinafter referred to as the "Act").
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**第二項** この政令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-1/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1/par-2
In this Cabinet Order, the meanings of the terms set out in the following items are as prescribed respectively in those items.
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**一** 居住者 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第五号（定義）に規定する居住者をいう。
art-1/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1/par-2/item-1
resident: means a resident prescribed in Article 6, paragraph (1), item (v) (Definitions) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949);
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**二** 非居住者 外国為替及び外国貿易法第六条第一項第六号に規定する非居住者をいう。
art-1/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1/par-2/item-2
non-resident: means a non-resident prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act;
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**三** 登録国債 国債に関する法律（明治三十九年法律第三十四号）の規定により登録された国債をいう。
art-1/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1/par-2/item-3
registered government bond: means a national government bond registered under the provisions of the Act on National Government Bonds (Act No. 34 of 1906);
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**四** 国債等 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで（定義）に掲げる証券又は債券、同項第十一号に掲げる投資法人債券及びこれらに類する外国の証券又は債券（これらの権利の帰属が社債、株式等の振替に関する法律（平成十三年法律第七十五号）の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。）並びに登録国債をいう。
art-1/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1/par-2/item-4
national government bonds, etc.: means the securities or bonds set out in Article 2, paragraph (1), items (i) through (v) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), the investment corporation bonds set out in item (xi) of that paragraph, and foreign securities or bonds similar to these (including those whose attribution of rights is determined by entry or record in a transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001)), and registered government bonds.
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**第三項** この政令において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。
art-1/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1/par-3
In this Cabinet Order, "lending of assets" is to include the creation of rights relating to assets and any other act of allowing another person to use assets (excluding, among those acts, those that fall under the supply of telecommunications services).
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**第四項** この政令において「相続」には包括遺贈を含むものとし、「相続人」には包括受遺者を含むものとし、「被相続人」には包括遺贈者を含むものとする。
art-1/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1/par-4
In this Cabinet Order, "inheritance" is to include a universal bequest, "heir" is to include a universal legatee, and "decedent" is to include a person who has made a universal bequest.
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### 第二条（資産の譲渡等の範囲） — Scope of Transfers, etc. of Assets
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art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2
**第一項** 法第二条第一項第八号に規定する対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものは、次に掲げるものとする。
art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1
The acts specified by Cabinet Order as being similar to the transfer or lending of assets or the provision of services conducted for consideration, as prescribed in Article 2, paragraph (1), item (viii) of the Act, are as follows:
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**一** 負担付き贈与による資産の譲渡
art-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-1
the transfer of assets by a gift with a burden;
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**二** 金銭以外の資産の出資（特別の法律に基づく承継に係るものを除く。）
art-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-2
a contribution of assets other than money (excluding one relating to succession under a special Act);
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**三** 法人税法（昭和四十年法律第三十四号）第二条第二十九号ハ（定義）に規定する特定受益証券発行信託又は同条第二十九号の二に規定する法人課税信託（同号ロに掲げる信託を除く。以下この号において「法人課税信託」という。）の委託者がその有する資産（金銭以外の資産に限る。）の信託をした場合における当該資産の移転及び法第十四条第一項の規定により同項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産を有するものとみなされる信託が法人課税信託に該当することとなつた場合につき法人税法第四条の三第九号（受託法人等に関するこの法律の適用）の規定により出資があつたものとみなされるもの（金銭以外の資産につき出資があつたものとみなされるものに限る。）
art-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-3
the transfer of assets in the case where the settlor of a specified beneficiary certificate issuance trust prescribed in Article 2, item (xxix), (c) (Definitions) of the Corporation Tax Act (Act No. 34 of 1965) or of a trust subject to corporate taxation prescribed in item (xxix)-2 of that Article (excluding a trust set out in (b) of that item; hereinafter in this item referred to as a "trust subject to corporate taxation") has placed in trust assets that it holds (limited to assets other than money), and a contribution deemed under Article 4-3, item (ix) (Application of This Act to Trust Corporations) of the Corporation Tax Act to have been made in the case where a trust under which a beneficiary prescribed in Article 14, paragraph (1) of the Act (including a person deemed under paragraph (2) of that Article to be a beneficiary prescribed in paragraph (1) of that Article) is deemed under Article 14, paragraph (1) of the Act to hold the assets belonging to its trust property has come to fall under a trust subject to corporate taxation (limited to a contribution deemed to have been made with respect to assets other than money);
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**四** 貸付金その他の金銭債権の譲受けその他の承継（包括承継を除く。）
art-2/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-4
the taking of an assignment of, or other succession to (excluding comprehensive succession), monetary claims such as claims on loans;
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**五** 放送法（昭和二十五年法律第百三十二号）第二条第一号（定義）に規定する放送又は同条第三十一号に規定する配信で、法律により受信者がその締結を行わなければならないこととされている契約に基づき受信料を徴収して行われるもの
art-2/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-5
broadcasting prescribed in Article 2, item (i) (Definitions) of the Broadcasting Act (Act No. 132 of 1950), or distribution prescribed in item (xxxi) of that Article, that is conducted by collecting reception fees under a contract that, under an Act, the recipient is required to conclude.
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**第二項** 事業者が、土地収用法（昭和二十六年法律第二百十九号）その他の法律の規定に基づいてその所有権その他の権利を収用され、かつ、当該権利を取得する者から当該権利の消滅に係る補償金を取得した場合には、対価を得て資産の譲渡を行つたものとする。
art-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-2
Where a business operator has had its ownership or other rights expropriated under the provisions of the Expropriation of Land Act (Act No. 219 of 1951) or other Acts and has obtained compensation for the extinction of those rights from the person that acquires those rights, the business operator is deemed to have transferred assets for consideration.
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**第三項** 資産の譲渡等には、その性質上事業に付随して対価を得て行われる資産の譲渡及び貸付け並びに役務の提供を含むものとする。
art-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-3
Transfers, etc. of assets are to include the transfer and lending of assets and the provision of services that, by their nature, are conducted for consideration incidentally to a business.
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### 第二条の二（特定役務の提供の範囲） — Scope of Provision of Specified Services
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art-2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-2
**第一項** 法第二条第一項第八号の五に規定する政令で定める役務の提供は、映画若しくは演劇の俳優、音楽家その他の芸能人又は職業運動家の役務の提供を主たる内容とする事業として行う役務の提供のうち、国外事業者が他の事業者に対して行う役務の提供（当該国外事業者が不特定かつ多数の者に対して行う役務の提供を除く。）とする。
art-2-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-2/par-1
The provision of services specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (viii)-5 of the Act is, among the provision of services conducted as a business whose main content is the provision of services by film or stage actors, musicians or other entertainers, or professional athletes, the provision of services conducted by a foreign business operator for another business operator (excluding the provision of services conducted by that foreign business operator for unspecified and numerous persons).
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### 第二条の三（飲食料品に含まれる資産の範囲） — Scope of Assets Included in Food and Drink Items
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art-2-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-3
**第一項** 法別表第一第一号に規定する政令で定める資産は、次に掲げる資産とする。
art-2-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-3/par-1
The assets specified by Cabinet Order as prescribed in Appended Table 1, item (i) of the Act are the following assets:
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**一** 食品（法別表第一第一号に規定する食品をいう。以下この条において同じ。）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（あらかじめ一の資産を形成し、又は構成しているものであつて、当該一の資産に係る価格のみが提示されているものに限る。以下この号において「一体資産」という。）のうち、一体資産の譲渡の対価の額（法第二十八条第一項に規定する対価の額をいう。）が一万円以下であり、かつ、当該一体資産の価額のうちに当該一体資産に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
art-2-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-3/par-1/item-1
assets in which food (meaning food as prescribed in Appended Table 1, item (i) of the Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that have been formed or constituted as a single asset in advance and for which only the price of that single asset is presented; hereinafter in this item referred to as a "combined asset"), among which the amount of consideration for the transfer of the combined asset (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Act) is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined asset to the value of the combined asset is two-thirds or more;
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**二** 食品と食品以外の資産が一の資産を形成し、又は構成している外国貨物（当該外国貨物が関税定率法（明治四十三年法律第五十四号）別表の適用上の所属の一の区分に属する物品に該当するものに限る。以下この号において「一体貨物」という。）のうち、保税地域から引き取られる一体貨物に係る消費税の課税標準である金額が一万円以下であり、かつ、当該一体貨物の価額のうちに当該一体貨物に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
art-2-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-3/par-1/item-2
foreign goods in which food and assets other than food form or constitute a single asset (limited to those that fall under goods belonging to one classification for the purposes of applying the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), among which the amount that is the tax base of consumption tax on combined goods taken out of a bonded area is 10,000 yen or less and the ratio, calculated by a reasonable method, of the value of the portion relating to the food included in the combined goods to the value of the combined goods is two-thirds or more.
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### 第二条の四（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — Scope of Businesses Providing Meals That Are Not Included in the Transfer of Food and Drink Items, etc.
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art-2-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4
**第一項** 法別表第一第一号イに規定する政令で定める事業は、食品衛生法施行令（昭和二十八年政令第二百二十九号）第三十四条の二第二号（小規模な営業者等）に規定する飲食店営業その他の飲食料品（同表第一号に規定する飲食料品をいう。次項において同じ。）をその場で飲食させる事業とする。
art-2-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-1
The business specified by Cabinet Order as prescribed in Appended Table 1, item (i), (a) of the Act is a business of having food and drink items (meaning food and drink items as prescribed in item (i) of that Table; the same applies in the following paragraph) eaten or drunk on the spot, such as the restaurant business prescribed in Article 34-2, item (ii) (Small-Scale Operators, etc.) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953).
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**第二項** 法別表第一第一号ロに規定する政令で定める施設は、次の各号に掲げる施設とし、同表第一号ロに規定する政令で定める飲食料品の提供は、次の各号に掲げる施設の区分に応じ当該各号に定める飲食料品の提供（財務大臣の定める基準に該当する飲食料品の提供に限り、第十四条の二第一項から第三項までの規定により財務大臣が指定する資産の譲渡等を除く。）とする。
art-2-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2
The facilities specified by Cabinet Order as prescribed in Appended Table 1, item (i), (b) of the Act are the facilities set out in the following items, and the provision of food and drink items specified by Cabinet Order as prescribed in item (i), (b) of that Table is, according to the category of facilities set out in the following items, the provision of food and drink items specified in the relevant item (limited to the provision of food and drink items that meet the criteria determined by the Minister of Finance, and excluding transfers, etc. of assets designated by the Minister of Finance under Article 14-2, paragraphs (1) through (3)).
machine translation, not official
**一** 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）の規定による届出が行われている同項に規定する有料老人ホーム（次号に掲げる施設に該当するものを除く。） 当該有料老人ホームを設置し、又は運営する者が、当該有料老人ホームの入居者（財務省令で定める年齢その他の要件に該当する者に限る。）に対して行う飲食料品の提供
art-2-4/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-1
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) for which the notification under the provisions of that paragraph has been made (excluding one that falls under the facilities set out in the following item): the provision of food and drink items that a person who establishes or operates that fee-based home for the elderly conducts for its residents (limited to those who fall under requirements such as age specified by Ministry of Finance Order);
machine translation, not official
**二** 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項（登録の申請）に規定する登録を受けた同法第五条第一項（サービス付き高齢者向け住宅事業の登録）に規定するサービス付き高齢者向け住宅 当該サービス付き高齢者向け住宅を設置し、又は運営する者が、当該サービス付き高齢者向け住宅の入居者に対して行う飲食料品の提供
art-2-4/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-2
a housing for the elderly with services prescribed in Article 5, paragraph (1) (Registration of Housing for the Elderly with Services Business) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) that has received the registration prescribed in Article 6, paragraph (1) (Application for Registration) of that Act: the provision of food and drink items that a person who establishes or operates that housing for the elderly with services conducts for the residents of that housing for the elderly with services;
machine translation, not official
**三** 学校給食法（昭和二十九年法律第百六十号）第三条第二項（定義）に規定する義務教育諸学校の施設 当該義務教育諸学校の設置者が、その児童又は生徒の全てに対して学校給食（同条第一項に規定する学校給食をいう。第六号において同じ。）として行う飲食料品の提供
art-2-4/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-3
the facilities of the compulsory education schools prescribed in Article 3, paragraph (2) (Definitions) of the School Lunch Program Act (Act No. 160 of 1954): the provision of food and drink items that the founder of those compulsory education schools conducts for all of their pupils or students as school lunches (meaning school lunches prescribed in paragraph (1) of that Article; the same applies in item (vi));
machine translation, not official
**四** 夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条（定義）に規定する夜間課程を置く高等学校の施設 当該高等学校の設置者が、当該夜間課程において行う教育を受ける生徒の全てに対して同条に規定する夜間学校給食として行う飲食料品の提供
art-2-4/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-4
the facilities of the high school with night courses prescribed in Article 2 (Definitions) of the Act on School Lunch Program for High School with Night Courses (Act No. 157 of 1956): the provision of food and drink items that the founder of that high school conducts, as the night school lunches prescribed in that Article, for all of the students who receive the education conducted in those night courses;
machine translation, not official
**五** 特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条（定義）に規定する特別支援学校の幼稚部又は高等部の施設 当該特別支援学校の設置者が、その幼児又は生徒の全てに対して同条に規定する学校給食として行う飲食料品の提供
art-2-4/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-5
the facilities of the kindergarten section or high school section of a school for special needs education prescribed in Article 2 (Definitions) of the Act on School Lunch Program for Kindergarten Section and High School Section of Schools for Special Needs Education (Act No. 118 of 1957): the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in that Article, for all of its infants or students;
machine translation, not official
**六** 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）に規定する幼稚園の施設 当該幼稚園の設置者が、その施設で教育を受ける幼児の全てに対して学校給食に準じて行う飲食料品の提供
art-2-4/par-2/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-6
the facilities of a kindergarten prescribed in Article 1 (Scope of Schools) of the School Education Act (Act No. 26 of 1947): the provision of food and drink items that the founder of that kindergarten conducts, in conformity with school lunches, for all of the infants who receive education at its facilities;
machine translation, not official
**七** 学校教育法第一条に規定する特別支援学校に同法第七十八条（寄宿舎の設置義務）の規定により設置される寄宿舎 当該寄宿舎の設置者が、当該寄宿舎に寄宿する幼児、児童又は生徒に対して行う飲食料品の提供
art-2-4/par-2/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-7
a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 (Obligation to Establish Dormitories) of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.
machine translation, not official
### 第三条（公共法人等の事業年度） — Business Years of Public Corporations, etc.
caption: machine translation, not official
art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3
**第一項** 法第二条第一項第十三号に規定する政令で定める一定の期間は、公共法人等（国、地方公共団体その他法人税法第十三条及び第十四条（事業年度）の規定の適用を受けない法人（人格のない社団等を含む。以下同じ。）をいう。以下この条において同じ。）の会計年度その他これに準ずる期間（以下この条において「会計年度等」という。）で、法令で定めるもの又は公共法人等の定款、寄附行為、規則若しくは規約（以下この条において「定款等」という。）に定めるものとし、法令又は定款等に会計年度等の定めがない場合には、次項の規定により納税地を所轄する税務署長に届け出た会計年度等又は第三項の規定により納税地を所轄する税務署長が指定した会計年度等若しくは第四項に規定する期間とする。ただし、これらの期間が一年を超える場合は、当該期間をその開始の日以後一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、その一年未満の期間）とする。
art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-1
The fixed period specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xiii) of the Act is to be the fiscal year of a public corporation, etc. (meaning the national government, a local government, or any other corporation not subject to the application of Articles 13 and 14 (Business Year) of the Corporation Tax Act (including an association or foundation without legal personality; the same applies hereinafter); the same applies hereinafter in this Article) or any other period equivalent to it (hereinafter in this Article referred to as the "fiscal year, etc.") that is prescribed by laws and regulations, or that is prescribed in the articles of incorporation, act of endowment, rules or regulations of the public corporation, etc. (hereinafter in this Article referred to as the "articles of incorporation, etc."), and, where laws and regulations or the articles of incorporation, etc. do not prescribe a fiscal year, etc., is to be the fiscal year, etc. notified to the district director having jurisdiction over the place for tax payment under the provisions of the following paragraph, the fiscal year, etc. designated by the district director having jurisdiction over the place for tax payment under the provisions of paragraph (3), or the period prescribed in paragraph (4); provided, however, that where any of those periods exceeds one year, it is to be each period into which that period is divided at intervals of one year from its start date (or, where a period of less than one year arises at the end, that period of less than one year).
machine translation, not official
**第二項** 法令又は定款等に会計年度等の定めがない公共法人等は、国内において課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。第五項において同じ。）に係る事業を開始した日以後二月以内に、会計年度等を定めてこれを納税地を所轄する税務署長に届け出なければならない。
art-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-2
A public corporation, etc. for which laws and regulations or the articles of incorporation, etc. do not prescribe a fiscal year, etc. must, within two months after the day on which it commenced business pertaining to taxable transfers, etc. of assets in Japan (excluding those that fall under specified transfers, etc. of assets; the same applies in paragraph (5)), prescribe a fiscal year, etc. and notify the district director having jurisdiction over the place for tax payment of it.
machine translation, not official
**第三項** 前項の規定による届出をすべき公共法人等（人格のない社団等を除く。）がその届出をしない場合には、納税地を所轄する税務署長は、その会計年度等を指定し、当該公共法人等に対し、書面によりその旨を通知する。
art-3/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-3
Where a public corporation, etc. (excluding an association or foundation without legal personality) that is to make the notification under the provisions of the preceding paragraph does not make that notification, the district director having jurisdiction over the place for tax payment is to designate its fiscal year, etc. and notify that public corporation, etc. to that effect in writing.
machine translation, not official
**第四項** 第二項の規定による届出をすべき人格のない社団等がその届出をしない場合には、その人格のない社団等の会計年度等は、その年の一月一日から十二月三十一日までの期間とする。
art-3/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-4
Where an association or foundation without legal personality that is to make the notification under the provisions of paragraph (2) does not make that notification, the fiscal year, etc. of that association or foundation without legal personality is to be the period from January 1 to December 31 of that year.
machine translation, not official
**第五項** 前各項の規定により定められる会計年度等の中途において公共法人等が国内において課税資産の譲渡等に係る事業を開始した場合には、これらの規定にかかわらず、当該事業を開始した日の属する当該会計年度等の初日は当該事業を開始した日とし、これらの規定により定められる会計年度等の中途において公共法人等が当該事業を廃止した場合（合併により消滅した場合を含む。）又は清算中の公共法人等の残余財産が確定した場合には、これらの規定にかかわらず、これらの場合に該当することとなつた日の属する当該会計年度等の末日はその該当することとなつた日とする。
art-3/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-5
Where a public corporation, etc. commences business pertaining to taxable transfers, etc. of assets in Japan in the middle of a fiscal year, etc. determined under the provisions of the preceding paragraphs, notwithstanding those provisions, the first day of the fiscal year, etc. that includes the day on which it commenced that business is to be the day on which it commenced that business, and where a public corporation, etc. discontinues that business in the middle of a fiscal year, etc. determined under those provisions (including where it is extinguished by merger) or where the residual assets of a public corporation, etc. in liquidation are finalized, notwithstanding those provisions, the last day of the fiscal year, etc. that includes the day on which it came to fall under any of those cases is to be the day on which it came to fall under that case.
machine translation, not official
**第六項** 公共法人等がその定款等に定める会計年度等を変更し、又はその定款等において新たに会計年度等を定めた場合には、遅滞なく、その変更前の会計年度等及び変更後の会計年度等又はその定めた会計年度等を納税地を所轄する税務署長に届け出なければならない。
art-3/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-6
Where a public corporation, etc. changes the fiscal year, etc. prescribed in its articles of incorporation, etc., or newly prescribes a fiscal year, etc. in its articles of incorporation, etc., it must, without delay, notify the district director having jurisdiction over the place for tax payment of the fiscal year, etc. before the change and the fiscal year, etc. after the change, or of the fiscal year, etc. so prescribed.
machine translation, not official
### 第四条（棚卸資産の範囲） — Scope of Inventory
caption: machine translation, not official
art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4
**第一項** 法第二条第一項第十五号に規定する政令で定める資産は、棚卸をすべき資産で次に掲げるものとする。
art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1
The assets specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xv) of the Act are the assets for which inventory taking is to be conducted and that are set out in the following items:
machine translation, not official
**一** 商品又は製品（副産物及び作業くずを含む。）
art-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-1
merchandise or products (including by-products and scrap);
machine translation, not official
**二** 半製品
art-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-2
semi-finished products;
machine translation, not official
**三** 仕掛品（半成工事を含む。）
art-4/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-3
work in process (including partially completed construction);
machine translation, not official
**四** 主要原材料
art-4/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-4
principal raw materials;
machine translation, not official
**五** 補助原材料
art-4/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-5
auxiliary raw materials;
machine translation, not official
**六** 消耗品で貯蔵中のもの
art-4/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-6
supplies in storage;
machine translation, not official
**七** 前各号に掲げる資産に準ずるもの
art-4/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-7
anything equivalent to the assets set out in the preceding items.
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### 第五条（調整対象固定資産の範囲） — Scope of Adjustment-Target Fixed Assets
caption: machine translation, not official
art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5
**第一項** 法第二条第一項第十六号に規定する政令で定める資産は、棚卸資産以外の資産で次に掲げるもののうち、当該資産に係る法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額の百十分の百に相当する金額、当該資産に係る同条第一項に規定する特定課税仕入れに係る支払対価の額又は保税地域から引き取られる当該資産の課税標準である金額が、一の取引の単位（通常一組又は一式をもつて取引の単位とされるものにあつては、一組又は一式）につき百万円以上のものとする。
art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1
The assets specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xvi) of the Act are, among the assets other than inventory that are set out in the following items, those for which the amount equivalent to 100/110 of the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Act pertaining to the asset, the amount of consideration paid for specified taxable purchases prescribed in paragraph (1) of that Article pertaining to the asset, or the amount that is the tax base of the asset taken from a bonded area is 1,000,000 yen or more per unit of one transaction (for those ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set):
machine translation, not official
**一** 建物及びその附属設備（暖冷房設備、照明設備、通風設備、昇降機その他建物に附属する設備をいう。）
art-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-1
buildings and their ancillary facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities attached to buildings);
machine translation, not official
**二** 構築物（ドック、橋、岸壁、桟橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。）
art-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-2
structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);
machine translation, not official
**三** 機械及び装置
art-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-3
machinery and equipment;
machine translation, not official
**四** 船舶
art-5/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-4
a vessel;
machine translation, not official
**五** 航空機
art-5/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-5
aircraft;
machine translation, not official
**六** 車両及び運搬具
art-5/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-6
vehicles and transport equipment;
machine translation, not official
**七** 工具、器具及び備品（観賞用、興行用その他これらに準ずる用に供する生物を含む。）
art-5/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-7
tools, appliances and fixtures (including living things used for ornamental, entertainment, or similar purposes);
machine translation, not official
**八** 次に掲げる無形固定資産
art-5/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8
the following intangible fixed assets:
machine translation, not official
**イ** 鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利（ロに掲げる無形固定資産を除く。）を含む。）
art-5/par-1/item-8/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-1
mining rights (including mining lease rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible fixed assets set out in (b)));
machine translation, not official
**ロ** 貯留権（二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項（定義）に規定する試掘権を含む。）
art-5/par-1/item-8/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-2
storage rights (including test drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));
machine translation, not official
**ハ** 漁業権（入漁権を含む。）
art-5/par-1/item-8/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-3
fishing rights (including fishing access rights);
machine translation, not official
**ニ** ダム使用権
art-5/par-1/item-8/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-4
dam usage rights;
machine translation, not official
**ホ** 水利権
art-5/par-1/item-8/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-5
water rights;
machine translation, not official
**ヘ** 特許権
art-5/par-1/item-8/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-6
patent rights;
machine translation, not official
**ト** 実用新案権
art-5/par-1/item-8/sub-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-7
utility model rights;
machine translation, not official
**チ** 意匠権
art-5/par-1/item-8/sub-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-8
design rights;
machine translation, not official
**リ** 商標権
art-5/par-1/item-8/sub-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-9
trademark rights;
machine translation, not official
**ヌ** 育成者権
art-5/par-1/item-8/sub-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-10
breeder's rights;
machine translation, not official
**ル** 公共施設等運営権
art-5/par-1/item-8/sub-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-11
public facilities, etc. operation rights;
machine translation, not official
**ヲ** 樹木採取権
art-5/par-1/item-8/sub-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-12
tree harvesting rights;
machine translation, not official
**ワ** 漁港水面施設運営権
art-5/par-1/item-8/sub-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-13
fishing port water surface facilities operation rights;
machine translation, not official
**カ** 営業権
art-5/par-1/item-8/sub-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-14
goodwill;
machine translation, not official
**ヨ** 専用側線利用権（鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業又は軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業を営む者（以下この号において「鉄道事業者等」という。）に対して鉄道又は軌道の敷設に要する費用を負担し、その鉄道又は軌道を専用する権利をいう。）
art-5/par-1/item-8/sub-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-15
exclusive siding use rights (meaning the right, acquired by bearing, for a person who conducts the railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or the transport business conducted by laying the rail tracks prescribed in Article 1, paragraph (1) (Scope of Application of the Act) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the cost required for laying a railway or rail track, to exclusively use that railway or rail track);
machine translation, not official
**タ** 鉄道軌道連絡通行施設利用権（鉄道事業者等が、他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構、独立行政法人日本高速道路保有・債務返済機構又は国若しくは地方公共団体に対して当該他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構若しくは独立行政法人日本高速道路保有・債務返済機構の鉄道若しくは軌道との連絡に必要な橋、地下道その他の施設又は鉄道若しくは軌道の敷設に必要な施設を設けるために要する費用を負担し、これらの施設を利用する権利をいう。）
art-5/par-1/item-8/sub-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-16
railway and rail track connecting passage facilities use rights (meaning the right of a railway business operator, etc., acquired by bearing, for another railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or the national government or a local government, the cost required to provide bridges, underpasses, and other facilities necessary for connection with the railway or rail track of that other railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, or the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or rail track, to use those facilities);
machine translation, not official
**レ** 電気ガス供給施設利用権（電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号（定義）に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業若しくは同項第十四号に規定する発電事業又はガス事業法（昭和二十九年法律第五十一号）第二条第五項（定義）に規定する一般ガス導管事業を営む者に対して電気又はガスの供給施設（同条第七項に規定する特定ガス導管事業の用に供するものを除く。）を設けるために要する費用を負担し、その施設を利用して電気又はガスの供給を受ける権利をいう。）
art-5/par-1/item-8/sub-17 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-17
electricity and gas supply facilities use rights (meaning the right, acquired by bearing, for a person who conducts the general transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the transmission business prescribed in item (x) of that paragraph, the distribution business prescribed in item (xi)-2 of that paragraph, or the power generation business prescribed in item (xiv) of that paragraph, or the general gas pipeline business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act (Act No. 51 of 1954), the cost required to provide electricity or gas supply facilities (excluding those used for the specified gas pipeline business prescribed in paragraph (7) of that Article), to receive the supply of electricity or gas using those facilities);
machine translation, not official
**ソ** 水道施設利用権（水道法（昭和三十二年法律第百七十七号）第三条第五項（用語の定義）に規定する水道事業者に対して水道施設を設けるために要する費用を負担し、その施設を利用して水の供給を受ける権利をいう。）
art-5/par-1/item-8/sub-18 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-18
water supply facilities use rights (meaning the right, acquired by bearing, for a water supply operator prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), the cost required to provide water supply facilities, to receive the supply of water using those facilities);
machine translation, not official
**ツ** 工業用水道施設利用権（工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項（定義）に規定する工業用水道事業者に対して工業用水道施設を設けるために要する費用を負担し、その施設を利用して工業用水の供給を受ける権利をいう。）
art-5/par-1/item-8/sub-19 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-19
industrial water supply facilities use rights (meaning the right, acquired by bearing, for an industrial water supply operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), the cost required to provide industrial water supply facilities, to receive the supply of industrial water using those facilities);
machine translation, not official
**ネ** 電気通信施設利用権（電気通信事業法（昭和五十九年法律第八十六号）第九条第一号（電気通信事業の登録）に規定する電気通信回線設備を設置する同法第二条第五号（定義）に規定する電気通信事業者に対して同条第四号に規定する電気通信事業の用に供する同条第二号に規定する電気通信設備の設置に要する費用を負担し、その設備を利用して同条第三号に規定する電気通信役務の提供を受ける権利をいう。）
art-5/par-1/item-8/sub-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8/sub-20
telecommunications facilities use rights (meaning the right, acquired by bearing, for a telecommunications carrier prescribed in Article 2, item (v) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984) that installs the telecommunications line facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of that Act, the cost required to install the telecommunications facilities prescribed in Article 2, item (ii) of that Act that are used for the telecommunications business prescribed in Article 2, item (iv) of that Act, to receive the provision of telecommunications services prescribed in Article 2, item (iii) of that Act using those facilities);
machine translation, not official
**九** 第九条第二項に規定するゴルフ場利用株式等
art-5/par-1/item-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-9
golf course membership shares, etc. prescribed in Article 9, paragraph (2);
machine translation, not official
**十** 次に掲げる生物（第七号に掲げるものに該当するものを除く。）
art-5/par-1/item-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-10
the following living things (excluding those that fall under what is set out in item (vii)):
machine translation, not official
**イ** 牛、馬、豚、綿羊及びやぎ
art-5/par-1/item-10/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-10/sub-1
cattle, horses, pigs, sheep, and goats;
machine translation, not official
**ロ** かんきつ樹、りんご樹、ぶどう樹、梨樹、桃樹、桜桃樹、びわ樹、くり樹、梅樹、柿樹、あんず樹、すもも樹、いちじく樹、キウイフルーツ樹、ブルーベリー樹及びパイナップル
art-5/par-1/item-10/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-10/sub-2
citrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, Japanese apricot trees, persimmon trees, apricot trees, plum trees, fig trees, kiwifruit trees, blueberry trees, and pineapple plants;
machine translation, not official
**ハ** 茶樹、オリーブ樹、つばき樹、桑樹、こりやなぎ、みつまた、こうぞ、もう宗竹、アスパラガス、ラミー、まおらん及びホップ
art-5/par-1/item-10/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-10/sub-3
tea plants, olive trees, camellia trees, mulberry trees, wicker willows, paperbush, paper mulberry, moso bamboo, asparagus, ramie, New Zealand flax, and hops;
machine translation, not official
**十一** 前各号に掲げる資産に準ずるもの
art-5/par-1/item-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-11
anything equivalent to the assets set out in the preceding items.
machine translation, not official
### 第六条（資産の譲渡等が国内において行われたかどうかの判定） — Determination of Whether Transfers, etc. of Assets Are Made in Japan
caption: machine translation, not official
art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6
**第一項** 法第四条第三項第一号に規定する政令で定める資産は、次の各号に掲げる資産とし、同項第一号に規定する政令で定める場所は、当該資産の区分に応じ当該資産の譲渡又は貸付けが行われる時における当該各号に定める場所とする。
art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1
The assets specified by Cabinet Order prescribed in Article 4, paragraph (3), item (i) of the Act are the assets set out in the following items, and the places specified by Cabinet Order prescribed in item (i) of that paragraph are, according to the category of the asset, the places specified in the relevant item at the time when the transfer or lease of that asset is made:
machine translation, not official
**一** 船舶（登録（外国の登録を含む。以下この号において同じ。）を受けたものに限る。） 船舶の登録をした機関の所在地（同一の船舶について二以上の国において登録をしている場合には、いずれかの機関の所在地）（居住者が行う日本船舶（国内において登録を受けた船舶をいう。以下この号において同じ。）以外の船舶の貸付け及び非居住者が行う日本船舶の譲渡又は貸付けにあつては、当該譲渡又は貸付けを行う者の住所又は本店若しくは主たる事務所の所在地（以下この項において「住所地」という。））
art-6/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-1
ships (limited to those that have been registered (including registration in a foreign country; the same applies hereinafter in this item)): the location of the institution that registered the ship (where the same ship is registered in two or more countries, the location of any one of those institutions) (for the lease of a ship other than a Japanese ship (meaning a ship registered in Japan; the same applies hereinafter in this item) conducted by a resident, and for the transfer or lease of a Japanese ship conducted by a non-resident, the location of the address, head office or principal office of the person who conducts that transfer or lease (hereinafter in this paragraph referred to as the "place of address"));
machine translation, not official
**二** 前号に掲げる船舶以外の船舶 その譲渡又は貸付けを行う者の当該譲渡又は貸付けに係る事務所、事業所その他これらに準ずるもの（以下この条において「事務所等」という。）の所在地
art-6/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-2
ships other than those set out in the preceding item: the location of the office, place of business, or other equivalent place of the person who conducts the transfer or lease that relates to that transfer or lease (hereinafter in this Article referred to as an "office or similar place");
machine translation, not official
**三** 航空機 航空機の登録をした機関の所在地（登録を受けていない航空機にあつては、当該譲渡又は貸付けを行う者の譲渡又は貸付けに係る事務所等の所在地）
art-6/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-3
aircraft: the location of the institution that registered the aircraft (for an aircraft that has not been registered, the location of the office or similar place of the person who conducts the transfer or lease that relates to that transfer or lease);
machine translation, not official
**四** 鉱業権若しくは租鉱権、採石権その他土石を採掘し、若しくは採取する権利（二酸化炭素の貯留事業に関する法律第二条第八項（定義）に規定する試掘権（以下この号において「試掘権」という。）を除く。以下この号において「採石権等」という。）、貯留権、試掘権、漁業権若しくは入漁権又は樹木採取権 鉱業権に係る鉱区若しくは租鉱権に係る租鉱区、採石権等に係る採石場、貯留権に係る貯留区域、試掘権に係る試掘区域、漁業権若しくは入漁権に係る漁場又は樹木採取権に係る樹木採取区の所在地
art-6/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-4
mining rights or mining lease rights, quarrying rights or other rights to excavate or collect earth and stone (excluding test drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (hereinafter in this item referred to as "test drilling rights"); hereinafter in this item referred to as "quarrying rights, etc."), storage rights, test drilling rights, fishing rights or fishing access rights, or tree harvesting rights: the location of the mining area pertaining to mining rights or the mining lease area pertaining to mining lease rights, the quarry pertaining to quarrying rights, etc., the storage area pertaining to storage rights, the test drilling area pertaining to test drilling rights, the fishing ground pertaining to fishing rights or fishing access rights, or the tree harvesting area pertaining to tree harvesting rights;
machine translation, not official
**五** 特許権、実用新案権、意匠権、商標権、回路配置利用権又は育成者権（これらの権利を利用する権利を含む。） これらの権利の登録をした機関の所在地（同一の権利について二以上の国において登録をしている場合には、これらの権利の譲渡又は貸付けを行う者の住所地）
art-6/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-5
patent rights, utility model rights, design rights, trademark rights, circuit layout utilization rights, or breeder's rights (including rights to utilize these rights): the location of the institution that registered these rights (where the same right is registered in two or more countries, the place of address of the person who conducts the transfer or lease of these rights);
machine translation, not official
**六** 公共施設等運営権又は漁港水面施設運営権 公共施設等運営権に係る民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第二条第一項（定義）に規定する公共施設等又は漁港水面施設運営権に係る漁港の所在地
art-6/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-6
public facilities, etc. operation rights or fishing port water surface facilities operation rights: the location of the public facilities, etc. prescribed in Article 2, paragraph (1) (Definitions) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999) pertaining to the public facilities, etc. operation rights, or of the fishing port pertaining to the fishing port water surface facilities operation rights;
machine translation, not official
**七** 著作権（出版権及び著作隣接権その他これに準ずる権利を含む。）又は特別の技術による生産方式及びこれに準ずるもの（以下この号において「著作権等」という。） 著作権等の譲渡又は貸付けを行う者の住所地
art-6/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-7
copyrights (including rights of publication, neighboring rights, and other rights equivalent thereto) or production methods based on special technology and anything equivalent thereto (hereinafter in this item referred to as "copyright, etc."): the place of address of the person who conducts the transfer or lease of the copyright, etc.;
machine translation, not official
**八** 営業権 営業権に係る事業を行う者の住所地
art-6/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-8
goodwill: the place of address of the person who conducts the business pertaining to the goodwill;
machine translation, not official
**九** 次のイからヘまでに掲げる資産 それぞれイからヘまでに定める場所
art-6/par-1/item-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-9
the assets set out in (a) through (f): the places specified respectively in (a) through (f):
machine translation, not official
**イ** 法別表第二第二号に規定する有価証券（ハに掲げる有価証券等及びヘに掲げるゴルフ場利用株式等を除く。） 当該有価証券が所在していた場所
art-6/par-1/item-9/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-9/sub-1
securities prescribed in Appended Table 2, item (ii) of the Act (excluding the securities and similar interests set out in (c) and the golf course membership shares, etc. set out in (f)): the place where those securities were located;
machine translation, not official
**ロ** 登録国債 登録国債の登録をした機関の所在地
art-6/par-1/item-9/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-9/sub-2
registered government bonds: the location of the institution that registered the registered government bonds;
machine translation, not official
**ハ** 社債、株式等の振替に関する法律第二条第二項（定義）に規定する振替機関（同法第四十八条（日本銀行が国債の振替に関する業務を営む場合の特例）の規定により振替機関とみなされる者を含む。ハにおいて「国内振替機関」という。）及びこれに類する外国の機関（ハにおいて「振替機関等」という。）が取り扱う法別表第二第二号に規定する有価証券（ヘに掲げるゴルフ場利用株式等を除く。）又は第九条第一項第一号に掲げる権利（登録国債を除く。）若しくは同項第二号に掲げる持分（ハにおいて「有価証券等」という。） 当該振替機関等の所在地（複数の振替機関等により取り扱われる有価証券等（ハにおいて「重複上場有価証券等」という。）のうち当該重複上場有価証券等の売買の決済に際して振替に係る業務が国内振替機関又は国内振替機関に係る同法第二条第四項に規定する口座管理機関において行われるものにあつては当該国内振替機関の所在地とし、当該重複上場有価証券等以外の重複上場有価証券等にあつては当該外国の機関の所在地とする。）
art-6/par-1/item-9/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-9/sub-3
securities prescribed in Appended Table 2, item (ii) of the Act (excluding the golf course membership shares, etc. set out in (f)), or rights set out in Article 9, paragraph (1), item (i) (excluding registered government bonds) or interests set out in item (ii) of that paragraph (referred to in (c) as "securities and similar interests"), that are handled by a book-entry transfer institution prescribed in Article 2, paragraph (2) (Definitions) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (including a person deemed to be a book-entry transfer institution under Article 48 (Special Provisions Where the Bank of Japan Engages in Business Relating to Book-Entry Transfer of Government Bonds) of that Act; referred to in (c) as a "domestic book-entry transfer institution") and by a foreign institution similar thereto (referred to in (c) as a "Book-entry Transfer Institution, etc."): the location of that Book-entry Transfer Institution, etc. (for securities and similar interests handled by multiple Book-entry Transfer Institutions, etc. (referred to in (c) as "multiple-listed securities, etc.") for which, at the settlement of sales and purchases of the multiple-listed securities, etc., the business relating to book-entry transfer is conducted at a domestic book-entry transfer institution or at an account management institution prescribed in Article 2, paragraph (4) of that Act pertaining to a domestic book-entry transfer institution, the location of that domestic book-entry transfer institution, and for multiple-listed securities, etc. other than those multiple-listed securities, etc., the location of that foreign institution);
machine translation, not official
**ニ** 第九条第一項第一号若しくは第三号に掲げる権利（登録国債を除く。）又は同項第二号に掲げる持分（ハに掲げる有価証券等を除く。） これらの権利又は持分に係る法人の本店、主たる事務所その他これらに準ずるものの所在地
art-6/par-1/item-9/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-9/sub-4
rights set out in Article 9, paragraph (1), item (i) or (iii) (excluding registered government bonds) or interests set out in item (ii) of that paragraph (excluding the securities and similar interests set out in (c)): the location of the head office, principal office, or other equivalent place of the juridical person pertaining to those rights or interests;
machine translation, not official
**ホ** 第九条第一項第四号に掲げる金銭債権（ヘに掲げる金銭債権を除く。） 当該金銭債権に係る債権者の譲渡に係る事務所等の所在地
art-6/par-1/item-9/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-9/sub-5
monetary claims set out in Article 9, paragraph (1), item (iv) (excluding the monetary claims set out in (f)): the location of the office or similar place of the creditor pertaining to the monetary claim that relates to its transfer;
machine translation, not official
**ヘ** 第九条第二項に規定するゴルフ場利用株式等又は金銭債権 同項に規定するゴルフ場その他の施設の所在地
art-6/par-1/item-9/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-9/sub-6
golf course membership shares, etc. or monetary claims prescribed in Article 9, paragraph (2): the location of the golf course or other facility prescribed in that paragraph;
machine translation, not official
**十** 前各号に掲げる資産以外の資産でその所在していた場所が明らかでないもの その資産の譲渡又は貸付けを行う者の当該譲渡又は貸付けに係る事務所等の所在地
art-6/par-1/item-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-10
assets other than those set out in the preceding items whose location is unclear: the location of the office or similar place of the person who conducts the transfer or lease of that asset that relates to that transfer or lease.
machine translation, not official
**第二項** 法第四条第三項第二号に規定する政令で定める役務の提供は、次の各号に掲げる役務の提供とし、同項第二号に規定する政令で定める場所は、当該役務の提供の区分に応じ当該役務の提供が行われる際における当該各号に定める場所とする。
art-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2
The provision of services specified by Cabinet Order prescribed in Article 4, paragraph (3), item (ii) of the Act is the provision of services set out in the following items, and the places specified by Cabinet Order prescribed in item (ii) of that paragraph are, according to the category of the provision of services, the places specified in the relevant item at the time when that provision of services is conducted:
machine translation, not official
**一** 国内及び国内以外の地域にわたつて行われる旅客又は貨物の輸送 当該旅客又は貨物の出発地若しくは発送地又は到着地
art-6/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-1
transportation of passengers or goods conducted extending over Japan and outside Japan: the place of departure or dispatch, or the place of arrival, of those passengers or goods;
machine translation, not official
**二** 国内及び国内以外の地域にわたつて行われる通信 発信地又は受信地
art-6/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-2
communications conducted extending over Japan and outside Japan: the place of origin or the place of receipt;
machine translation, not official
**三** 国内及び国内以外の地域にわたつて行われる郵便又は信書便（民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第二項（定義）に規定する信書便をいう。第十七条第二項第五号において同じ。） 差出地又は配達地
art-6/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-3
mail or correspondence delivery (meaning correspondence delivery prescribed in Article 2, paragraph (2) (Definitions) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002); the same applies in Article 17, paragraph (2), item (v)) conducted extending over Japan and outside Japan: the place of posting or the place of delivery;
machine translation, not official
**四** 保険 保険に係る事業を営む者（保険の契約の締結の代理をする者を除く。）の保険の契約の締結に係る事務所等の所在地
art-6/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-4
insurance: the location of the office or similar place of the person who operates the insurance business (excluding a person who acts as an agent for the conclusion of insurance contracts) that relates to the conclusion of the insurance contract;
machine translation, not official
**五** 専門的な科学技術に関する知識を必要とする調査、企画、立案、助言、監督又は検査に係る役務の提供で次に掲げるもの（以下この号において「生産設備等」という。）の建設又は製造に関するもの 当該生産設備等の建設又は製造に必要な資材の大部分が調達される場所
art-6/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-5
the provision of services pertaining to surveys, planning, drafting, advice, supervision, or inspection that require specialized scientific and technological knowledge and that concern the construction or manufacture of the following (hereinafter in this item referred to as "production facilities, etc."): the place where the greater part of the materials necessary for the construction or manufacture of those production facilities, etc. is procured:
machine translation, not official
**イ** 建物（その附属設備を含む。）又は構築物（ロに掲げるものを除く。）
art-6/par-2/item-5/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-5/sub-1
buildings (including their ancillary facilities) or structures (excluding those set out in (b));
machine translation, not official
**ロ** 鉱工業生産施設、発電及び送電施設、鉄道、道路、港湾設備その他の運輸施設又は漁業生産施設
art-6/par-2/item-5/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-5/sub-2
mining and manufacturing production facilities, power generation and transmission facilities, railways, roads, port facilities and other transportation facilities, or fishery production facilities;
machine translation, not official
**ハ** イ又はロに掲げるものに準ずるものとして財務省令で定めるもの
art-6/par-2/item-5/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-5/sub-3
what is specified by Ministry of Finance Order as equivalent to what is set out in (a) or (b);
machine translation, not official
**六** 前各号に掲げる役務の提供以外のもので国内及び国内以外の地域にわたつて行われる役務の提供その他の役務の提供が行われた場所が明らかでないもの 役務の提供を行う者の役務の提供に係る事務所等の所在地
art-6/par-2/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-6
the provision of services, other than the provision of services set out in the preceding items, that is conducted extending over Japan and outside Japan, and other provision of services for which the place where the services were provided is unclear: the location of the office or similar place of the person who provides the services that relates to the provision of the services.
machine translation, not official
**第三項** 第十条第一項に規定する金銭の貸付け又は同条第三項第一号から第八号までに掲げる行為が国内において行われたかどうかの判定は、当該貸付け又は行為を行う者の当該貸付け又は行為に係る事務所等の所在地が国内にあるかどうかにより行うものとする。
art-6/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-3
The determination of whether a loan of money prescribed in Article 10, paragraph (1) or the acts set out in paragraph (3), items (i) through (viii) of that Article have been conducted in Japan is to be made according to whether the location of the office or similar place of the person who makes that loan or conducts those acts that relates to that loan or those acts is in Japan.
machine translation, not official
### 第七条（保税地域からの引取りとみなさない場合） — Cases Not Deemed to Be Taking Delivery from a Bonded Area
caption: machine translation, not official
art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-7
**第一項** 法第四条第六項に規定する政令で定める場合は、次に掲げる場合とする。
art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-7/par-1
The cases specified by Cabinet Order prescribed in Article 4, paragraph (6) of the Act are the following cases:
machine translation, not official
**一** 関税法（昭和二十九年法律第六十一号）第百五条第一項第三号（税関職員の権限）の規定により税関職員が採取した外国貨物の見本を当該貨物についての同号の検査のために消費し、又は使用する場合
art-7/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-7/par-1/item-1
a case where a sample of foreign goods collected by a customs official pursuant to the provisions of Article 105, paragraph (1), item (iii) (Authority of Customs Officials) of the Customs Act (Act No. 61 of 1954) is consumed or used for the inspection under that item of the goods;
machine translation, not official
**二** 食品衛生法（昭和二十二年法律第二百三十三号）第二十八条第一項（臨検検査等）、植物防疫法（昭和二十五年法律第百五十一号）第四条第一項（植物防疫官の権限）その他の法律の規定により権限のある公務員が収去した外国貨物をその権限に基づいて消費し、又は使用する場合
art-7/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-7/par-1/item-2
a case where foreign goods removed by a public official with authority under the provisions of Article 28, paragraph (1) (On-Site Inspections, etc.) of the Food Sanitation Act (Act No. 233 of 1947), Article 4, paragraph (1) (Authority of Plant Protection Officers) of the Plant Protection Act (Act No. 151 of 1950), or any other law are consumed or used on the basis of that authority.
machine translation, not official
### 第八条（土地の貸付けから除外される場合） — Cases Excluded from Lending of Land
caption: machine translation, not official
art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-8
**第一項** 法別表第二第一号に規定する政令で定める場合は、同号に規定する土地の貸付けに係る期間が一月に満たない場合及び駐車場その他の施設の利用に伴つて土地が使用される場合とする。
art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-8/par-1
The cases specified by Cabinet Order prescribed in Appended Table 2, item (i) of the Act are the case where the period pertaining to the lending of land prescribed in item (i) of that Appended Table is less than one month and the case where land is used in connection with the use of a parking lot or other facility.
machine translation, not official
### 第九条（有価証券に類するものの範囲等） — Scope of Things Similar to Securities, etc.
caption: machine translation, not official
art-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9
**第一項** 法別表第二第二号に規定する有価証券に類するものとして政令で定めるものは、次に掲げるものとする。
art-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1
The things specified by Cabinet Order as similar to the securities prescribed in Appended Table 2, item (ii) of the Act are the following:
machine translation, not official
**一** 金融商品取引法第二条第一項第一号から第十五号まで（定義）に掲げる有価証券及び同項第十七号に掲げる有価証券（同項第十六号に掲げる有価証券の性質を有するものを除く。）に表示されるべき権利（これらの有価証券が発行されていないものに限るものとし、電子決済手段（資金決済に関する法律（平成二十一年法律第五十九号）第二条第五項（定義）に規定する電子決済手段をいう。以下第十一条までにおいて同じ。）に該当するものを除く。）並びに暗号資産（金融商品取引法第二条第四十九項に規定する暗号資産をいう。次条第三項第十一号において同じ。）
art-9/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-1
the rights that are to be indicated on the securities set out in Article 2, paragraph (1), items (i) through (xv) (Definitions) of the Financial Instruments and Exchange Act and the securities set out in item (xvii) of that paragraph (excluding those having the nature of the securities set out in item (xvi) of that paragraph) (limited to those for which those securities have not been issued, and excluding those that fall under electronic payment instruments (meaning the electronic payment instruments prescribed in Article 2, paragraph (5) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies hereinafter through Article 11)), and cryptoassets (meaning the cryptoassets prescribed in Article 2, paragraph (49) of the Financial Instruments and Exchange Act; the same applies in paragraph (3), item (xi) of the following Article);
machine translation, not official
**二** 合名会社、合資会社又は合同会社の社員の持分、法人税法第二条第七号（定義）に規定する協同組合等の組合員又は会員の持分その他法人の出資者の持分
art-9/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-2
equity interests of members of a general partnership company, limited partnership company, or limited liability company, equity interests of union members or members of a cooperative, etc. prescribed in Article 2, item (vii) (Definitions) of the Corporation Tax Act, and other equity interests of investors in a juridical person;
machine translation, not official
**三** 株主又は投資主（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十六項（定義）に規定する投資主をいう。）となる権利、優先出資者（協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第十三条第一項（優先出資者となる時期等）の優先出資者をいう。）となる権利、特定社員（資産の流動化に関する法律（平成十年法律第百五号）第二条第五項（定義）に規定する特定社員をいう。）又は優先出資社員（同法第二十六条（社員）に規定する優先出資社員をいう。）となる権利その他法人の出資者となる権利
art-9/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-3
the right to become a shareholder or an investor (meaning an investor prescribed in Article 2, paragraph (16) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951)), the right to become a preferred equity investor (meaning a preferred equity investor under Article 13, paragraph (1) (Time of Becoming a Preferred Equity Investor, etc.) of the Act on Preferred Equity Investment by Cooperative Structured Financial Institution (Act No. 44 of 1993)), the right to become a specified member (meaning a specified member prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Securitization of Assets (Act No. 105 of 1998)) or a preferred equity member (meaning a preferred equity member prescribed in Article 26 (Members) of that Act), and other rights to become an investor in a juridical person;
machine translation, not official
**四** 貸付金、預金、売掛金その他の金銭債権（電子決済手段に該当するものを除く。）
art-9/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-4
loans, deposits, accounts receivable, and other monetary claims (excluding those that fall under electronic payment instruments).
machine translation, not official
**第二項** 法別表第二第二号に規定する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は、ゴルフ場その他の施設の所有若しくは経営に係る法人の株式若しくは出資を所有すること又は当該法人に対し金銭の預託をすることが当該ゴルフ場その他の施設を一般の利用者に比して有利な条件で継続的に利用する権利を有する者となるための要件とされている場合における当該株式若しくは出資に係る有価証券（次条第三項第十一号において「ゴルフ場利用株式等」という。）又は当該預託に係る金銭債権とする。
art-9/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-2
The things specified by Cabinet Order as pertaining to the rights concerning the use of golf courses or other facilities prescribed in Appended Table 2, item (ii) of the Act are, where owning shares in or investment in a juridical person that owns or operates a golf course or other facility, or depositing money with that juridical person, is made a requirement for becoming a person who has the right to continuously use that golf course or other facility on terms more favorable than those for general users, the securities pertaining to those shares or that investment (referred to in paragraph (3), item (xi) of the following Article as "golf course membership shares, etc.") or the monetary claim pertaining to that deposit.
machine translation, not official
**第三項** 法別表第二第二号に規定する支払手段から除かれる政令で定めるものは、収集品及び販売用の支払手段とする。
art-9/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-3
The things specified by Cabinet Order that are excluded from the means of payment prescribed in Appended Table 2, item (ii) of the Act are collector's items and means of payment for sale.
machine translation, not official
**第四項** 法別表第二第二号に規定する支払手段に類するものとして政令で定めるものは、電子決済手段及び国際通貨基金協定第十五条に規定する特別引出権とする。
art-9/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-4
The things specified by Cabinet Order as similar to the means of payment prescribed in Appended Table 2, item (ii) of the Act are electronic payment instruments and special drawing rights prescribed in Article 15 of the Articles of Agreement of the International Monetary Fund.
machine translation, not official
### 第十条（利子を対価とする貸付金等） — Loans for Which Consideration Is Interest, etc.
caption: machine translation, not official
art-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10
**第一項** 法別表第二第三号に規定する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は、利子を対価とする金銭の貸付け（利子を対価とする国債等の取得及び前条第四項に規定する特別引出権の保有に伴うものを含む。）とする。
art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-1
The loans for which the consideration is interest, and the other lending of assets specified by Cabinet Order, prescribed in Appended Table 2, item (iii) of the Act are the lending of money for which the consideration is interest (including that incidental to the acquisition of national government bonds, etc. for which the consideration is interest and to the holding of special drawing rights prescribed in paragraph (4) of the preceding Article).
machine translation, not official
**第二項** 法別表第二第三号に規定する政令で定める契約は、次に掲げる契約とする。
art-10/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2
The contracts specified by Cabinet Order prescribed in Appended Table 2, item (iii) of the Act are the following contracts:
machine translation, not official
**一** 法人税法第八十四条第一項（退職年金等積立金の額の計算）に規定する確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、同法附則第二十条第一項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約又は法人税法施行令（昭和四十年政令第九十七号）第百五十六条の三第二項（確定給付年金積立金の範囲等）に規定する厚生年金基金契約で、生命保険又は損害保険に係るもの
art-10/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-1
a defined benefit pension asset management and investment contract, defined benefit pension fund asset investment contract, or defined contribution pension asset management contract prescribed in Article 84, paragraph (1) (Calculation of the Amount of Retirement Pension Funds) of the Corporation Tax Act, a qualified retirement pension contract prescribed in Article 20, paragraph (1) (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Supplementary Provisions of that Act, or an employees' pension fund contract prescribed in Article 156-3, paragraph (2) (Scope, etc. of Defined Benefit Pension Reserve Funds) of the Order for the Enforcement of the Corporation Tax Act (Cabinet Order No. 97 of 1965), that relates to life insurance or non-life insurance;
machine translation, not official
**二** 年金積立金管理運用独立行政法人法（平成十六年法律第百五号）第三条（管理運用法人の目的）に規定する年金積立金の運用のために締結される同法第二十一条第一項第四号（積立金の管理及び運用）（同法第二十四条第二項（区分経理）において準用する場合を含む。）に規定する生命保険に係る契約（同法附則第八条（承継資金運用業務）の規定による資金の運用のために締結される同法附則第十三条第一項（管理運用業務に関する規定の準用等）の規定により読み替えて適用される同号（同法第二十四条第二項において準用する場合を含む。）に規定する生命保険に係る契約を含む。）
art-10/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-2
a contract pertaining to life insurance that is concluded for the investment of the pension reserve funds prescribed in Article 3 (Purpose of the Management and Investment Corporation) of the Act on the Government Pension Investment Fund, Independent Administrative Agency (Act No. 105 of 2004) and is prescribed in Article 21, paragraph (1), item (iv) (Management and Investment of Reserve Funds) of that Act (including where applied mutatis mutandis under Article 24, paragraph (2) (Separate Accounting) of that Act) (including a contract pertaining to life insurance that is concluded for the investment of funds under the provisions of Article 8 (Succeeded Fund Investment Business) of the Supplementary Provisions of that Act and is prescribed in Article 21, paragraph (1), item (iv) of that Act as applied with the replacement of terms pursuant to Article 13, paragraph (1) (Application Mutatis Mutandis, etc. of Provisions on Management and Investment Business) of the Supplementary Provisions of that Act (including where applied mutatis mutandis under Article 24, paragraph (2) of that Act));
machine translation, not official
**三** 国家公務員共済組合法（昭和三十三年法律第百二十八号）第三十六条（準用規定）において準用する同法第十九条（資金の運用）に規定する余裕金の運用のために締結される国家公務員共済組合法施行令（昭和三十三年政令第二百七号）第九条の三第一項第四号（厚生年金保険給付積立金等及び退職等年金給付積立金等の管理及び運用）に規定する生命保険に係る契約（同条第二項第一号（被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律の施行及び国家公務員の退職給付の給付水準の見直し等のための国家公務員退職手当法等の一部を改正する法律の一部の施行に伴う国家公務員共済組合法による長期給付等に関する経過措置に関する政令（平成二十七年政令第三百四十五号）第百四十五条（国の組合の経過的長期給付積立金等の管理及び運用）において準用する場合を含む。）の規定に基づき締結される生命保険に係る契約を含む。）
art-10/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-3
a contract pertaining to life insurance that is concluded for the investment of the surplus funds prescribed in Article 19 (Investment of Funds) of the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958) as applied mutatis mutandis under Article 36 (Provisions Applied Mutatis Mutandis) of that Act and is prescribed in Article 9-3, paragraph (1), item (iv) (Management and Investment of Employees' Pension Insurance Benefit Reserve Funds, etc. and Retirement, etc. Pension Benefit Reserve Funds, etc.) of the Order for the Enforcement of the National Public Officers Mutual Aid Association Act (Cabinet Order No. 207 of 1958) (including a contract pertaining to life insurance concluded under the provisions of Article 9-3, paragraph (2), item (i) of that Order (including where applied mutatis mutandis under Article 145 (Management and Investment of Transitional Long-Term Benefit Reserve Funds, etc. of State Associations) of the Cabinet Order on Transitional Measures Concerning Long-Term Benefits, etc. under the National Public Officers Mutual Aid Association Act Accompanying the Enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and the Partial Enforcement of the Act Partially Amending the Act on National Public Officers' Retirement Allowance, etc. for Review of the Level of Retirement Benefits for National Public Officers, etc. (Cabinet Order No. 345 of 2015)));
machine translation, not official
**四** 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）第二十五条前段（資金の運用）（同法第三十八条第一項（準用規定）及び第三十八条の九第一項（準用規定）において準用する場合を含む。）に規定する余裕金、同法第三十八条の八第一項（厚生年金保険給付調整積立金）に規定する厚生年金保険給付調整積立金及び同法第三十八条の八の二第一項（退職等年金給付調整積立金）に規定する退職等年金給付調整積立金並びに被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律（平成二十四年法律第六十三号）附則第七十五条の二第一項（地方の組合の経過的長期給付組合積立金等の積立て）に規定する地方の組合の経過的長期給付組合積立金及び同条第二項に規定する地方の組合の経過的長期給付調整積立金の運用のために締結される地方公務員等共済組合法施行令（昭和三十七年政令第三百五十二号）第十六条第一項第六号（厚生年金保険給付組合積立金等資金及び退職等年金給付組合積立金等資金以外の資金の運用）（同令第二十条（準用規定）及び第二十一条の三（準用規定）において準用する場合を含む。）及び第十六条の二第一項第四号（厚生年金保険給付組合積立金等資金及び退職等年金給付組合積立金等資金の管理及び運用）（同令第二十条及び第二十一条の三並びに被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律及び地方公務員等共済組合法及び被用者年金制度の一元化等を図るための厚生年金保険法等の一部を改正する法律の一部を改正する法律の施行に伴う地方公務員等共済組合法による長期給付等に関する経過措置に関する政令（平成二十七年政令第三百四十七号）第百四十七条（地方の組合の経過的長期給付組合積立金等の管理及び運用）において準用する場合を含む。）に規定する生命保険に係る契約
art-10/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-4
a contract pertaining to life insurance that is concluded for the investment of the surplus funds prescribed in the first sentence of Article 25 (Investment of Funds) of the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962) (including where applied mutatis mutandis under Article 38, paragraph (1) (Provisions Applied Mutatis Mutandis) and Article 38-9, paragraph (1) (Provisions Applied Mutatis Mutandis) of that Act), the Employees' Pension Insurance Benefit Adjustment Reserve Fund prescribed in Article 38-8, paragraph (1) (Employees' Pension Insurance Benefit Adjustment Reserve Fund) of that Act, and the Retirement, etc. Pension Benefit Adjustment Reserve Fund prescribed in Article 38-8-2, paragraph (1) (Retirement, etc. Pension Benefit Adjustment Reserve Fund) of that Act, and the Transitional Long-Term Benefit Association Reserve Fund of a local association prescribed in Article 75-2, paragraph (1) (Accumulation of Transitional Long-Term Benefit Association Reserve Funds, etc. of Local Associations) of the Supplementary Provisions of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Act No. 63 of 2012) and the Transitional Long-Term Benefit Adjustment Reserve Fund of a local association prescribed in paragraph (2) of that Article, and is prescribed in Article 16, paragraph (1), item (vi) (Investment of Funds Other Than the Employees' Pension Insurance Benefit Association Reserve Fund, etc. Funds and the Retirement, etc. Pension Benefit Association Reserve Fund, etc. Funds) of the Order for the Enforcement of the Local Public Officers, etc. Mutual Aid Association Act (Cabinet Order No. 352 of 1962) (including where applied mutatis mutandis under Article 20 (Provisions Applied Mutatis Mutandis) and Article 21-3 (Provisions Applied Mutatis Mutandis) of that Order) and Article 16-2, paragraph (1), item (iv) (Management and Investment of the Employees' Pension Insurance Benefit Association Reserve Fund, etc. Funds and the Retirement, etc. Pension Benefit Association Reserve Fund, etc. Funds) of that Order (including where applied mutatis mutandis under Article 20 and Article 21-3 of that Order and Article 147 (Management and Investment of Transitional Long-Term Benefit Association Reserve Funds, etc. of Local Associations) of the Cabinet Order on Transitional Measures Concerning Long-Term Benefits, etc. under the Local Public Officers, etc. Mutual Aid Association Act Accompanying the Enforcement of the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems and the Act Partially Amending the Local Public Officers, etc. Mutual Aid Association Act and the Act Partially Amending the Employees' Pension Insurance Act, etc. to Unify, etc. the Employees' Pension Systems (Cabinet Order No. 347 of 2015));
machine translation, not official
**五** 前各号に掲げる契約に類する契約として財務省令で定めるもの
art-10/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-5
contracts specified by Ministry of Finance Order as similar to the contracts set out in the preceding items.
machine translation, not official
**第三項** 法別表第二第三号に掲げる資産の貸付け又は役務の提供に類するものとして同号に規定する政令で定めるものは、次に掲げるものとする。
art-10/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3
The things specified by Cabinet Order prescribed in Appended Table 2, item (iii) of the Act as similar to the lending of assets or provision of services set out in item (iii) of that Appended Table are the following:
machine translation, not official
**一** 預金又は貯金の預入（金融商品取引法施行令（昭和四十年政令第三百二十一号）第一条第一号（有価証券となる証券又は証書）に規定する譲渡性預金証書に係るものを含む。）
art-10/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-1
the placement of deposits or savings (including that pertaining to the negotiable certificates of deposit prescribed in Article 1, item (i) (Certificates and Instruments That Become Securities) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965));
machine translation, not official
**二** 収益の分配金を対価とする法第十四条第一項ただし書に規定する信託
art-10/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-2
trusts prescribed in the proviso to Article 14, paragraph (1) of the Act for which the consideration is a distribution of profits;
machine translation, not official
**三** 所得税法（昭和四十年法律第三十三号）第百七十四条第三号又は第四号（内国法人に係る所得税の課税標準）に掲げる給付補塡金を対価とする掛金の払込み
art-10/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-3
the payment of installments for which the consideration is the benefit supplement payments set out in Article 174, item (iii) or (iv) (Tax Base for a Domestic Corporation's Income Taxes) of the Income Tax Act (Act No. 33 of 1965);
machine translation, not official
**四** 無尽業法（昭和六年法律第四十二号）第一条（定義）に規定する無尽に係る契約に基づく掛金の払込み
art-10/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-4
the payment of installments under a contract pertaining to a mutual loan prescribed in Article 1 (Definitions) of the Mutual Loan Business Act (Act No. 42 of 1931);
machine translation, not official
**五** 利息を対価とする抵当証券法（昭和六年法律第十五号）第一条第一項（証券の交付）に規定する抵当証券（これに類する外国の証券を含む。）の取得
art-10/par-3/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-5
the acquisition, for which the consideration is interest, of mortgage securities prescribed in Article 1, paragraph (1) (Delivery of Securities) of the Mortgage Securities Act (Act No. 15 of 1931) (including similar securities of a foreign country);
machine translation, not official
**六** 償還差益（国債等又は金融商品取引法第二条第一項第十五号（定義）に掲げる約束手形（これの性質を有する同項第十七号に掲げる証券又は証書を含む。以下この号及び次号において「約束手形」という。）の償還金額（買入消却が行われる場合には、その買入金額）がその取得価額（当該国債等又は約束手形につき償還（買入消却を含む。）の時において所得税法第四十八条（有価証券の譲渡原価等の計算及びその評価の方法）の規定により評価した金額又は法人税法第六十一条の二第一項第二号（有価証券の譲渡益又は譲渡損の益金又は損金算入）に規定する原価の額に係る算出の方法により計算した金額をいう。）を超える場合におけるその差益（当該国債等又は約束手形が法人税法施行令第百三十九条の二第一項（償還有価証券の調整差益又は調整差損の益金又は損金算入）に規定する償還有価証券に該当する場合には、同項に規定する調整差益を含む。）をいう。第四十八条第四項において同じ。）を対価とする国債等又は約束手形の取得
art-10/par-3/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-6
the acquisition of national government bonds, etc. or promissory notes for which the consideration is redemption gain (meaning the gain in the case where the redemption amount (where cancellation by purchase is conducted, the purchase amount) of the national government bonds, etc. or a promissory note set out in Article 2, paragraph (1), item (xv) (Definitions) of the Financial Instruments and Exchange Act (including securities or instruments set out in item (xvii) of that paragraph that have the nature of such a promissory note; hereinafter in this item and the following item referred to as a "promissory note") exceeds the acquisition cost thereof (meaning the amount that is valued, at the time of redemption (including cancellation by purchase) of those national government bonds, etc. or promissory note, pursuant to Article 48 (Calculation of Costs of Transferred Securities and Valuation Methods) of the Income Tax Act, or the amount calculated by the method of calculating the cost amount prescribed in Article 61-2, paragraph (1), item (ii) (Inclusion of Capital Gains or Losses on Securities in Gross Profits or Deductible Expenses) of the Corporation Tax Act) (that gain including, where those national government bonds, etc. or promissory note fall under redeemable securities prescribed in Article 139-2, paragraph (1) (Inclusion of Adjustment Gains or Losses on Redeemable Securities in Gross Profits or Deductible Expenses) of the Order for the Enforcement of the Corporation Tax Act, the adjustment gain prescribed in that paragraph); the same applies in Article 48, paragraph (4));
machine translation, not official
**七** 手形（約束手形を除く。）の割引
art-10/par-3/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-7
the discounting of bills (excluding promissory notes);
machine translation, not official
**八** 前各号に掲げるもののほか、金銭債権の譲受けその他の承継（包括承継を除く。）
art-10/par-3/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-8
in addition to what is set out in the preceding items, the acquisition by transfer of monetary claims and other succession thereto (excluding universal succession);
machine translation, not official
**九** 割賦販売法（昭和三十六年法律第百五十九号）第二条第一項（定義）に規定する割賦販売、同条第二項に規定するローン提携販売、同条第三項に規定する包括信用購入あつせん又は同条第四項に規定する個別信用購入あつせんに係る手数料で当該割賦販売、ローン提携販売、包括信用購入あつせん又は個別信用購入あつせんに係る契約においてその額が明示されているものを対価とする役務の提供
art-10/par-3/item-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-9
the provision of services for which the consideration is fees pertaining to an installment sale prescribed in Article 2, paragraph (1) (Definitions) of the Installment Sales Act (Act No. 159 of 1961), a loan-affiliated installment sale prescribed in paragraph (2) of that Article, intermediation of comprehensive credit purchases prescribed in paragraph (3) of that Article, or intermediation of individual credit purchase prescribed in paragraph (4) of that Article, the amount of which is clearly indicated in the contract pertaining to that installment sale, loan-affiliated installment sale, intermediation of comprehensive credit purchases, or intermediation of individual credit purchase;
machine translation, not official
**十** 資産の譲渡等の対価の額又は当該対価の額に係る金銭債権の額を二月以上の期間にわたり、かつ、三回以上に分割して受領する場合におけるその受領する賦払金のうち利子又は保証料の額に相当する額で当該賦払に係る契約において明示されている部分を対価とする役務の提供（前号に掲げる役務の提供を除く。）
art-10/par-3/item-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-10
the provision of services for which the consideration is the portion, equivalent to the amount of interest or guarantee fees and expressly indicated in the contract pertaining to the installment payment, of the installments received where the amount of consideration for a transfer, etc. of assets or the amount of a monetary claim pertaining to that amount of consideration is received over a period of two months or more, divided into three or more installments (excluding the provision of services set out in the preceding item);
machine translation, not official
**十一** 法別表第二第二号に規定する有価証券（ゴルフ場利用株式等を除くものとし、その権利の帰属が社債、株式等の振替に関する法律の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。）、登録国債若しくは暗号資産又は電子決済手段の貸付け
art-10/par-3/item-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-11
the lending of securities prescribed in Appended Table 2, item (ii) of the Act (excluding golf course membership shares, etc., but including those whose rights are determined by an entry or record in a book-entry transfer account book under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares), registered government bonds or cryptoassets, or electronic payment instruments;
machine translation, not official
**十二** 物上保証（その所有する資産に他の者の債務を担保するために質権又は抵当権を設定することをいう。）としての役務の提供
art-10/par-3/item-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-12
the provision of services as real security (meaning establishing a pledge or mortgage on assets owned by oneself in order to secure the obligations of another person);
machine translation, not official
**十三** 保険料に類する共済掛金その他の保険料に類するものを対価とする役務の提供（農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（事業）の事業を行う農業協同組合連合会の法人税法第八十四条第一項に規定する確定給付年金資産管理運用契約、確定給付年金基金資産運用契約、確定拠出年金資産管理契約、同法附則第二十条第一項に規定する適格退職年金契約又は法人税法施行令第百五十六条の三第二項に規定する厚生年金基金契約に該当する生命共済の契約その他財務省令で定める契約に係る掛金を対価とする役務の提供のうち、当該役務の提供に係る事務に要する費用の額として区分して支払われる金額に係る部分を除く。）
art-10/par-3/item-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-13
the provision of services for which the consideration is mutual aid contributions similar to premiums or any other thing similar to premiums (excluding, from the provision of services for which the consideration is contributions pertaining to a life mutual aid contract of a federation of agricultural cooperatives that conducts the business under Article 10, paragraph (1), item (x) (Business) of the Agricultural Co-operatives Act (Act No. 132 of 1947) that falls under a defined benefit pension asset management and investment contract, defined benefit pension fund asset investment contract, or defined contribution pension asset management contract prescribed in Article 84, paragraph (1) of the Corporation Tax Act, a qualified retirement pension contract prescribed in Article 20, paragraph (1) of the Supplementary Provisions of that Act, or an employees' pension fund contract prescribed in Article 156-3, paragraph (2) of the Order for the Enforcement of the Corporation Tax Act, or that is any other contract specified by Ministry of Finance Order, the portion pertaining to the amount separately paid as the amount of expenses required for the administrative work pertaining to that provision of services);
machine translation, not official
**十四** 信託財産に属する資産の貸付けに係る契約で当該貸付けの終了の時に当該資産を当該貸付けに係る賃借人に未償却残額（当該資産につきその使用を開始した時から当該貸付けの終了の時までの期間を基礎として当該資産につき採用している償却の方法により償却を行つたものとした場合に計算される当該貸付けの終了の時における価額をいう。）により譲渡する特約が付されているものに係る役務の提供のうち利子又は保険料の額に相当する額を対価とする部分（当該貸付けに係る契約において当該利子又は保険料の額として明示されているものに限る。）
art-10/par-3/item-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-14
among the provision of services pertaining to a contract for the lending of assets belonging to trust property to which a special agreement is attached to transfer, at the end of the lending, those assets to the lessee under the lending at the undepreciated balance (meaning the value at the end of the lending that is calculated on the assumption that depreciation has been taken for the assets by the depreciation method adopted for them, on the basis of the period from the time when use of the assets began until the end of the lending), the portion for which the consideration is the amount equivalent to interest or premiums (limited to that expressly indicated as that amount of interest or premiums in the contract pertaining to the lending);
machine translation, not official
**十五** 所得税法第六十七条の二第三項（リース取引に係る所得の金額の計算）又は法人税法第六十四条の二第三項（リース取引に係る所得の金額の計算）に規定するリース取引でその契約に係る賃貸料のうち利子又は保険料の額に相当する部分（当該契約において明示されているものに限る。）を対価とする役務の提供
art-10/par-3/item-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-15
the provision of services for which the consideration is the portion, equivalent to the amount of interest or premiums (limited to that expressly indicated in the contract), of the rent pertaining to the contract for a lease transaction prescribed in Article 67-2, paragraph (3) (Calculating Amounts of Income from Lease Arrangements) of the Income Tax Act or Article 64-2, paragraph (3) (Calculation of the Amount of Income Related to Lease Transactions) of the Corporation Tax Act.
machine translation, not official
### 第十一条（物品切手に類するものの範囲） — Scope of Things Similar to Goods Vouchers
caption: machine translation, not official
art-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-11
**第一項** 法別表第二第四号ハに規定する政令で定めるものは、役務の提供又は物品の貸付けに係る請求権を表彰する証書及び資金決済に関する法律第三条第一項（定義）に規定する前払式支払手段に該当する同項各号に規定する番号、記号その他の符号（電子決済手段に該当するものを除く。）とする。
art-11/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-11/par-1
The things specified by Cabinet Order prescribed in Appended Table 2, item (iv), (c) of the Act are certificates representing claims pertaining to the provision of services or the lending of goods, and the numbers, symbols, and other codes prescribed in the items of Article 3, paragraph (1) (Definitions) of the Payment Services Act that fall under the prepaid payment instruments prescribed in that paragraph (excluding those that fall under electronic payment instruments).
machine translation, not official
### 第十二条（国、地方公共団体等の役務の提供から除外されるものの範囲等） — Scope, etc. of What Is Excluded from the Provision of Services by the National Government, Local Governments, etc.
caption: machine translation, not official
art-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12
**第一項** 法別表第二第五号イに規定する政令で定める役務の提供は、次に掲げる事務に係る役務の提供とする。
art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1
The provision of services specified by Cabinet Order prescribed in Appended Table 2, item (v), (a) of the Act is the provision of services pertaining to the administrative work set out in the following items:
machine translation, not official
**一** 検査、検定、試験、審査及び講習（以下この号において「特定事務」という。）のうち次のいずれにも該当しないもの
art-12/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1
inspections, verifications, examinations, reviews, and training courses (hereinafter in this item referred to as "specified administrative work") that do not fall under any of the following:
machine translation, not official
**イ** 法令において、医師その他の法令に基づく資格（法令において当該資格を有しない者は当該資格に係る業務若しくは行為を行い、若しくは当該資格に係る名称を使用することができないこととされているもの又は法令において一定の場合には当該資格を有する者を使用し、若しくは当該資格を有する者に当該資格に係る行為を依頼することが義務付けられているものをいう。以下この号及び次項第二号において同じ。）を取得し、若しくは維持し、又は当該資格に係る業務若しくは行為を行うにつき、当該特定事務に係る役務の提供を受けることが要件とされているもの
art-12/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1/sub-1
those for which, under laws and regulations, receiving the provision of services pertaining to that specified administrative work is a requirement for obtaining or maintaining a qualification based on laws and regulations, such as that of a physician (meaning a qualification for which, under laws and regulations, a person who does not have it may not conduct the business or acts pertaining to it or use the title pertaining to it, or for which, under laws and regulations, in certain cases it is obligatory to use a person who has it or to request a person who has it to perform acts pertaining to it; the same applies hereinafter in this item and in item (ii) of the following paragraph), or for conducting the business or acts pertaining to that qualification;
machine translation, not official
**ロ** 法令において、一定の食品の販売その他の行為を行う場合にその対象となる資産又は使用する資産について当該特定事務に係る役務の提供を受けることが要件とされているもの
art-12/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1/sub-2
those for which, under laws and regulations, when conducting acts such as the sale of certain food, receiving the provision of services pertaining to that specified administrative work is a requirement for the assets that are the subject of those acts or are used;
machine translation, not official
**ハ** 法令において、当該特定事務により一定の型式又は規格に該当するものとされた資産以外の資産は当該型式又は規格に係る表示を付し、又は名称を使用することができないこととされているもの
art-12/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1/sub-3
those for which, under laws and regulations, assets other than assets deemed by that specified administrative work to fall under a certain model or standard may not bear a label pertaining to that model or standard or use its name;
machine translation, not official
**ニ** 電気事業法第五十四条（定期検査）の検査その他の特定事務で法令において当該特定事務に係る役務の提供を受けることが義務付けられているもの
art-12/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1/sub-4
the inspection under Article 54 (Periodic Inspections) of the Electricity Business Act and other specified administrative work for which receiving the provision of services pertaining to that specified administrative work is obligatory under laws and regulations;
machine translation, not official
**二** 前号に掲げる事務に係る証明並びに公文書の交付（再交付及び書換交付を含む。）、更新、訂正、閲覧及び謄写
art-12/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-2
certification pertaining to the administrative work set out in the preceding item, and the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of official documents.
machine translation, not official
**第二項** 法別表第二第五号ロに規定する政令で定める役務の提供は、次に掲げる役務の提供とする。
art-12/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2
The provision of services specified by Cabinet Order prescribed in Appended Table 2, item (v), (b) of the Act is the following provision of services:
machine translation, not official
**一** 国、地方公共団体、法別表第三に掲げる法人その他法令に基づき国又は地方公共団体の委託又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、その手数料その他の料金の徴収が法令に基づくもの
art-12/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-1
the provision of services pertaining to the following administrative work conducted pursuant to laws and regulations by the national government, a local government, a corporation listed in Appended Table 3 of the Act, or any other person commissioned or designated by the national government or a local government under laws and regulations, for which the collection of fees or other charges is pursuant to laws and regulations:
machine translation, not official
**イ** 旅券の発給
art-12/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-1/sub-1
issuance of passports;
machine translation, not official
**ロ** 裁定、裁決、判定及び決定
art-12/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-1/sub-2
adjudications, rulings, judgments, and determinations;
machine translation, not official
**ハ** 公文書に類するもの（記章、標識その他これらに類するものを含む。次号において同じ。）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（前項第一号に掲げる事務に係るものを除く。）
art-12/par-2/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-1/sub-3
the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of things similar to official documents (including badges, signs, and other things similar thereto; the same applies in the following item) (excluding those pertaining to the administrative work set out in item (i) of the preceding paragraph);
machine translation, not official
**ニ** 審査請求その他これに類するものの処理
art-12/par-2/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-1/sub-4
handling of requests for review and other things similar thereto;
machine translation, not official
**二** 国、地方公共団体、法別表第三に掲げる法人その他法令に基づき国又は地方公共団体の委託又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
art-12/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2
the provision of services pertaining to the following administrative work conducted pursuant to laws and regulations by the national government, a local government, a corporation listed in Appended Table 3 of the Act, or any other person commissioned or designated by the national government or a local government under laws and regulations:
machine translation, not official
**イ** 登録、認定、確認、指定、検査、検定、試験、審査及び講習（以下この号において「登録等」という。）のうち次のいずれかに該当するもの
art-12/par-2/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2/sub-1
registrations, certifications, confirmations, designations, inspections, verifications, examinations, reviews, and training courses (hereinafter in this item referred to as "registration, etc.") that fall under any of the following:
machine translation, not official
**（１）** 法令において、弁護士その他の法令に基づく資格を取得し、若しくは維持し、又は当該資格に係る業務若しくは行為を行うにつき、当該登録等に係る役務の提供を受けることが要件とされているもの
art-12/par-2/item-2/sub-1/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2/sub-1/sub2-1
those for which, under laws and regulations, receiving the provision of services pertaining to that registration, etc. is a requirement for obtaining or maintaining a qualification based on laws and regulations, such as that of an attorney, or for conducting the business or acts pertaining to that qualification;
machine translation, not official
**（２）** 法令において、資産の輸出その他の行為を行う場合にその対象となる資産又は使用する資産について当該登録等に係る役務の提供を受けることが要件とされているもの
art-12/par-2/item-2/sub-1/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2/sub-1/sub2-2
those for which, under laws and regulations, when conducting acts such as the export of assets, receiving the provision of services pertaining to that registration, etc. is a requirement for the assets that are the subject of those acts or are used;
machine translation, not official
**（３）** 法令において、当該登録等により一定の規格に該当するものとされた資産以外の資産は、当該規格に係る表示を付し、又は名称を使用することができないこととされているもの
art-12/par-2/item-2/sub-1/sub2-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2/sub-1/sub2-3
those for which, under laws and regulations, assets other than assets deemed by that registration, etc. to fall under a certain standard may not bear a label pertaining to that standard or use its name;
machine translation, not official
**（４）** 浄化槽法（昭和五十八年法律第四十三号）第七条第一項（設置後等の水質検査）の検査その他の登録等で法令において当該登録等に係る役務の提供を受けることが義務付けられているもの
art-12/par-2/item-2/sub-1/sub2-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2/sub-1/sub2-4
the inspection under Article 7, paragraph (1) (Water Quality Inspection After Installation, etc.) of the Purification Tank Act (Act No. 43 of 1983) and other registration, etc. for which receiving the provision of services pertaining to that registration, etc. is obligatory under laws and regulations;
machine translation, not official
**ロ** 証明並びに公文書及び公文書に類するものの交付（再交付及び書換交付を含む。）、更新、訂正、閲覧及び謄写（イに掲げる事務以外の事務に係るものを除く。）
art-12/par-2/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2/sub-2
certification, and the issuance (including reissuance and replacement issuance), renewal, correction, viewing, and copying of official documents and things similar to official documents (excluding those pertaining to administrative work other than that set out in (a));
machine translation, not official
**三** 国又は地方公共団体が、法令に基づき行う他の者の徴収すべき料金、賦課金その他これらに類するものの滞納処分について、法令に基づき当該他の者から徴収する料金に係る役務の提供
art-12/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-3
the provision of services pertaining to fees that the national government or a local government collects, pursuant to laws and regulations, from another person with respect to the delinquency disposition, which the national government or local government conducts pursuant to laws and regulations, of fees, levies, and similar things that the other person is to collect;
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**四** 独立行政法人等の保有する情報の公開に関する法律（平成十三年法律第百四十号）第十七条第一項（手数料）に規定する手数料を対価とする役務の提供その他これに類するものとして財務省令で定めるもの（法別表第二第五号イ（３）又は第一号ハに掲げる事務に係るものを除く。）
art-12/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-4
the provision of services for which the consideration is the fee prescribed in Article 17, paragraph (1) (Fees) of the Act on Access to Information Held by Incorporated Administrative Agencies (Act No. 140 of 2001), and other provision of services specified by Ministry of Finance Order as similar thereto (excluding those pertaining to the administrative work set out in Appended Table 2, item (v), (a), (3) of the Act or item (i), (c) of this paragraph).
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### 第十三条（外国為替業務から除かれる業務） — Business Excluded from Foreign Exchange Business
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art-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-13
**第一項** 法別表第二第五号ニに規定する政令で定める業務は、次に掲げるものの居住者による非居住者からの取得又は居住者による非居住者に対する譲渡に係る媒介、取次ぎ又は代理に係る業務とする。
art-13/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-13/par-1
The business specified by Cabinet Order prescribed in Appended Table 2, item (v), (d) of the Act is business pertaining to intermediation, brokerage, or agency for the acquisition by a resident from a non-resident, or the transfer by a resident to a non-resident, of the following:
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**一** 法別表第二第五号ニに規定する譲渡性預金証書（第十条第三項第一号に規定する譲渡性預金証書に限る。）
art-13/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-13/par-1/item-1
negotiable certificates of deposit prescribed in Appended Table 2, item (v), (d) of the Act (limited to the negotiable certificates of deposit prescribed in Article 10, paragraph (3), item (i));
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**二** 外国為替令（昭和五十五年政令第二百六十号）第十八条の七第一項第七号（外国為替業務）に規定する証券（前号に掲げる譲渡性預金証書を除く。）
art-13/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-13/par-1/item-2
securities prescribed in Article 18-7, paragraph (1), item (vii) (Foreign Exchange Business) of the Foreign Exchange Order (Cabinet Order No. 260 of 1980) (excluding the negotiable certificates of deposit set out in the preceding item).
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### 第十四条（療養、医療等の範囲） — Scope of Medical Treatment, Medical Care, etc.
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art-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14
**第一項** 法別表第二第六号トに規定する政令で定めるものは、次に掲げるものとする。
art-14/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1
The things specified by Cabinet Order prescribed in Appended Table 2, item (vi), (g) of the Act are the following:
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**一** 戦傷病者特別援護法（昭和三十八年法律第百六十八号）の規定に基づく療養の給付又は療養費の支給に係る療養及び更生医療の給付又は更生医療に要する費用の支給に係る医療
art-14/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-1
medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses under the provisions of the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963), and medical care pertaining to benefits for rehabilitation medical care or payment of expenses required for rehabilitation medical care;
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**二** 中国残留邦人等の円滑な帰国の促進並びに永住帰国した中国残留邦人等及び特定配偶者の自立の支援に関する法律（平成六年法律第三十号）（中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成十九年法律第百二十七号）附則第四条第二項（施行前死亡者の配偶者に対する支援給付の実施）において準用する場合を含む。）又は中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成二十五年法律第百六号）附則第二条第一項若しくは第二項（支援給付の実施に関する経過措置）の規定によりなお従前の例によることとされる同法による改正前の中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の規定に基づく医療支援給付のための医療の給付及び医療支援給付のための金銭給付に係る医療
art-14/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-2
medical care pertaining to medical care benefits for medical support benefits and monetary benefits for medical support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (Act No. 30 of 1994) (including where applied mutatis mutandis under Article 4, paragraph (2) (Implementation of Support Benefits for Spouses of Persons Who Died Before Enforcement) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)), or under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return to Japan before the amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), as to which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or (2) (Transitional Measures on Implementation of Support Benefits) of the Supplementary Provisions of that Act;
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**三** 予防接種法（昭和二十三年法律第六十八号）又は新型インフルエンザ予防接種による健康被害の救済に関する特別措置法（平成二十一年法律第九十八号）の規定に基づく医療費の支給に係る医療
art-14/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-3
medical care pertaining to payment of medical expenses under the provisions of the Immunization Act (Act No. 68 of 1948) or the Act on Special Measures for Relief for Health Damage Caused by Vaccination against Novel Influenza (Act No. 98 of 2009);
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**四** 麻薬及び向精神薬取締法（昭和二十八年法律第十四号）又は感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）の規定に基づく医療
art-14/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-4
medical care under the provisions of the Narcotics and Psychotropics Control Act (Act No. 14 of 1953) or the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998);
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**五** 検疫法（昭和二十六年法律第二百一号）の規定に基づく入院に係る医療
art-14/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-5
medical care pertaining to hospitalization under the provisions of the Quarantine Act (Act No. 201 of 1951);
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**六** 沖縄の復帰に伴う厚生省関係法令の適用の特別措置等に関する政令（昭和四十七年政令第百八号）第三条（精神障害者の医療に関する特別措置）又は第四条（結核患者の医療に関する特別措置）の規定に基づく医療費の支給に係る医療
art-14/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-6
medical care pertaining to payment of medical expenses under the provisions of Article 3 (Special Measures concerning Medical Care of Persons with Mental Disorders) or Article 4 (Special Measures concerning Medical Care of Tuberculosis Patients) of the Cabinet Order on Special Measures for the Application of Laws and Regulations Related to the Ministry of Health and Welfare Accompanying the Reversion of Okinawa (Cabinet Order No. 108 of 1972);
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**七** 難病の患者に対する医療等に関する法律（平成二十六年法律第五十号）の規定に基づく特定医療費の支給に係る医療
art-14/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-7
medical care pertaining to payment of specified medical expenses under the provisions of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014);
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**八** 学校保健安全法（昭和三十三年法律第五十六号）第二十四条（地方公共団体の援助）の規定に基づく医療に要する費用の援助に係る医療
art-14/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-8
medical care pertaining to assistance with expenses required for medical care under the provisions of Article 24 (Assistance by Local Governments) of the School Health and Safety Act (Act No. 56 of 1958);
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**九** 児童福祉法（昭和二十二年法律第百六十四号）の規定に基づく小児慢性特定疾病医療費の支給に係る医療、療育の給付に係る医療並びに肢体不自由児通所医療費及び障害児入所医療費の支給に係る医療並びに同法第二十二条第一項（助産の実施）の規定による助産の実施、同法第二十七条第一項第三号（都道府県のとるべき措置）に規定する措置、同条第二項に規定する指定発達支援医療機関への委託措置又は同法第三十三条（児童の一時保護）に規定する一時保護に係る医療
art-14/par-1/item-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-9
medical care pertaining to payment of medical expenses for chronic diseases specific to children, medical care pertaining to benefits of therapeutic and educational care, and medical care pertaining to payment of medical expenses for outpatient care for children with physical disabilities and medical expenses for inpatient care for children with disabilities under the provisions of the Child Welfare Act (Act No. 164 of 1947), and medical care pertaining to the provision of midwifery under Article 22, paragraph (1) (Provision of Midwifery) of that Act, measures prescribed in Article 27, paragraph (1), item (iii) (Measures to Be Taken by Prefectures) of that Act, measures of entrusting to a designated developmental support medical institution prescribed in paragraph (2) of that Article, or temporary protection prescribed in Article 33 (Temporary Protection of Children) of that Act;
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**十** 身体障害者福祉法（昭和二十四年法律第二百八十三号）第十八条第二項（障害福祉サービス、障害者支援施設等への入所等の措置）に規定する主務省令で定める施設への入所又は同項に規定する指定医療機関への入院に係る医療
art-14/par-1/item-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-10
medical care pertaining to admission to a facility specified by competent Ministerial Order prescribed in Article 18, paragraph (2) (Measures for Disability Welfare Services, Admission to Facilities Supporting Persons with Disabilities, etc.) of the Act on Welfare of Physically Disabled Persons (Act No. 283 of 1949) or to hospitalization in a designated medical institution prescribed in that paragraph;
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**十一** 心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の規定に基づく医療
art-14/par-1/item-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-11
medical care under the provisions of the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003);
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**十二** 母子保健法（昭和四十年法律第百四十一号）の規定に基づく養育医療の給付又は養育医療に要する費用の支給に係る医療
art-14/par-1/item-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-12
medical care pertaining to benefits for medical care for nurturing or payment of expenses required for medical care for nurturing under the provisions of the Maternal and Child Health Act (Act No. 141 of 1965);
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**十三** 行旅病人及行旅死亡人取扱法（明治三十二年法律第九十三号）の規定に基づく救護に係る医療
art-14/par-1/item-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-13
medical care pertaining to relief under the provisions of the Act on Treatment of Persons Who Contracted Disease or Died on Journey (Act No. 93 of 1899);
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**十四** 刑事収容施設及び被収容者等の処遇に関する法律（平成十七年法律第五十号）第二条第一号（定義）に規定する被収容者、同条第二号に規定する被留置者、同条第三号に規定する海上保安被留置者、同法第二百八十八条（労役場留置者の処遇）に規定する労役場留置者若しくは同法第二百八十九条第一項（被監置者の処遇）に規定する監置場留置者又は少年院法（平成二十六年法律第五十八号）第二条第一号（定義）に規定する在院者若しくは同法第百三十三条第三項（仮収容）に規定する少年院に仮に収容されている者若しくは少年鑑別所法（平成二十六年法律第五十九号）第二条第二号（定義）に規定する在所者に係る医療
art-14/par-1/item-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-14
medical care for an inmate prescribed in Article 2, item (i) (Definitions) of the Act on Penal Detention Facilities and the Treatment of Inmates and Detainees (Act No. 50 of 2005), a detainee prescribed in item (ii) of that Article, a Coast Guard detainee prescribed in item (iii) of that Article, a person held in a workhouse prescribed in Article 288 (Treatment of Persons Held in Workhouses) of that Act, or a person held in a detention facility prescribed in Article 289, paragraph (1) (Treatment of Persons Subject to Detention) of that Act, or for a resident prescribed in Article 2, item (i) (Definitions) of the Juvenile Training School Act (Act No. 58 of 2014), a person temporarily accommodated in a juvenile training school as prescribed in Article 133, paragraph (3) (Provisional Accommodation) of that Act, or a person staying in a juvenile classification home prescribed in Article 2, item (ii) (Definitions) of the Juvenile Classification Home Act (Act No. 59 of 2014);
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**十五** 更生保護法（平成十九年法律第八十八号）第六十二条第二項（応急の救護）の規定に基づく救護又は同法第八十五条（更生緊急保護）の規定に基づく更生緊急保護に係る医療
art-14/par-1/item-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-15
medical care pertaining to relief under the provisions of Article 62, paragraph (2) (Emergency Relief) of the Offender Rehabilitation Act (Act No. 88 of 2007) or to emergency aid for rehabilitation under the provisions of Article 85 (Emergency Aid for Rehabilitation) of that Act;
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**十六** 公立学校の学校医、学校歯科医及び学校薬剤師の公務災害補償に関する法律（昭和三十二年法律第百四十三号）の規定に基づく療養補償に係る療養
art-14/par-1/item-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-16
medical treatment pertaining to medical treatment compensation under the provisions of the Act on Occupational Accident Compensation for Public School Physicians, Dentists, and Pharmacists (Act No. 143 of 1957);
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**十七** 国家公務員災害補償法（昭和二十六年法律第百九十一号）（特別職の職員の給与に関する法律（昭和二十四年法律第二百五十二号）第十五条（災害補償）若しくは裁判官の災害補償に関する法律（昭和三十五年法律第百号）においてその例によるものとされる場合又は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）第二十七条第一項（国家公務員災害補償法の準用）若しくは裁判所職員臨時措置法（昭和二十六年法律第二百九十九号）において準用する場合を含む。以下この号において同じ。）の規定に基づく療養補償に係る療養の給付又は療養の費用の支給に係る療養及び国家公務員災害補償法の規定に基づき福祉事業として行われる医療の措置又は医療に要する費用の支給に係る医療
art-14/par-1/item-17 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-17
medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses for medical treatment compensation under the provisions of the National Public Officers' Accident Compensation Act (Act No. 191 of 1951) (including where its provisions are followed under Article 15 (Accident Compensation) of the Act on Salaries of Government Officials with Special Capacity (Act No. 252 of 1949) or under the Act on Accident Compensation for Judges (Act No. 100 of 1960), or where it is applied mutatis mutandis under Article 27, paragraph (1) (Application Mutatis Mutandis of the National Public Officers' Accident Compensation Act) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952) or under the Act on Temporary Measures concerning Court Officials (Act No. 299 of 1951); the same applies hereinafter in this item), and medical care pertaining to medical care measures or payment of expenses required for medical care conducted as a welfare project under the provisions of the National Public Officers' Accident Compensation Act;
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**十八** 国会議員の歳費、旅費及び手当等に関する法律（昭和二十二年法律第八十号）第十二条の三（公務上の災害に対する補償等）、国会議員の秘書の給与等に関する法律（平成二年法律第四十九号）第十八条（災害補償）又は国会職員法（昭和二十二年法律第八十五号）第二十六条の二（公務上の災害又は通勤による災害に対する補償等）に規定する補償等に係る療養及び医療で、前号に掲げる療養及び医療に相当するもの
art-14/par-1/item-18 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-18
medical treatment and medical care pertaining to the compensation, etc. prescribed in Article 12-3 (Compensation, etc. for Accidents in the Course of Duty) of the Act on Annual Payment, Travel Expenses, Allowances, etc. Payable to Members of the Diet (Act No. 80 of 1947), Article 18 (Accident Compensation) of the Act on Salary, etc. of Diet Members' Secretaries (Act No. 49 of 1990), or Article 26-2 (Compensation, etc. for Accidents in the Course of Duty or Commuting) of the Diet Officers Act (Act No. 85 of 1947), that correspond to the medical treatment and medical care set out in the preceding item;
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**十九** 地方公務員災害補償法（昭和四十二年法律第百二十一号）の規定に基づく療養補償に係る療養の給付又は療養の費用の支給に係る療養及び同法の規定に基づき福祉事業として行われる医療の措置又は医療に要する費用の支給に係る医療並びに同法第六十九条（非常勤の地方公務員に係る補償の制度）の規定に基づき定められた補償の制度に基づく療養及び医療
art-14/par-1/item-19 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-19
medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses for medical treatment compensation under the provisions of the Local Public Officers Accident Compensation Act (Act No. 121 of 1967), medical care pertaining to medical care measures or payment of expenses required for medical care conducted as a welfare project under the provisions of that Act, and medical treatment and medical care under the compensation system established pursuant to Article 69 (Compensation System for Part-Time Local Public Officers) of that Act;
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**二十** 消防組織法（昭和二十二年法律第二百二十六号）第二十四条（非常勤消防団員に対する公務災害補償）又は水防法（昭和二十四年法律第百九十三号）第六条の二（公務災害補償）の規定に基づく損害の補償に係る療養の給付又は療養の費用の支給に係る療養及びこれらの規定に基づき福祉事業として行われる医療の措置又は医療に要する費用の支給に係る医療、消防法（昭和二十三年法律第百八十六号）第三十六条の三（消防作業に従事した者等に対する損害補償）、水防法第四十五条（第二十四条の規定により水防に従事した者に対する災害補償）、災害対策基本法（昭和三十六年法律第二百二十三号）第八十四条（応急措置の業務に従事した者に対する損害補償）又は武力攻撃事態等における国民の保護のための措置に関する法律（平成十六年法律第百十二号）第百六十条（損害補償）（同法第百八十三条（準用）において準用する場合を含む。）の規定に基づく損害の補償に係る療養の給付又は療養の費用の支給に係る療養並びに新型インフルエンザ等対策特別措置法（平成二十四年法律第三十一号）第六十三条（損害補償）の規定に基づく損害の補償に係る療養の費用の支給に係る療養
art-14/par-1/item-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-20
medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses for compensation for damages under the provisions of Article 24 (Public Duty Accident Compensation for Part-Time Fire Corps Members) of the Fire and Disaster Management Organization Act (Act No. 226 of 1947) or Article 6-2 (Public Duty Accident Compensation) of the Flood Control Act (Act No. 193 of 1949) and medical care pertaining to medical care measures or payment of expenses required for medical care conducted as a welfare project under those provisions; medical treatment pertaining to benefits for medical treatment or payment of medical treatment expenses for compensation for damages under the provisions of Article 36-3 (Compensation for Persons Engaged in Fire Fighting Work, etc.) of the Fire Service Act (Act No. 186 of 1948), Article 45 (Accident Compensation for Persons Engaged in Flood Control Pursuant to the Provisions of Article 24) of the Flood Control Act, Article 84 (Compensation for Persons Engaged in the Work of Emergency Measures) of the Basic Act on Disaster Management (Act No. 223 of 1961), or Article 160 (Compensation for Damages) of the Act Concerning Measures for the Protection of the People in Armed Attack Situations, etc. (Act No. 112 of 2004) (including where applied mutatis mutandis under Article 183 (Application Mutatis Mutandis) of that Act); and medical treatment pertaining to payment of medical treatment expenses for compensation for damages under the provisions of Article 63 (Compensation for Damages) of the Act on Special Measures Against Novel Influenza (Act No. 31 of 2012);
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**二十一** 警察官の職務に協力援助した者の災害給付に関する法律（昭和二十七年法律第二百四十五号）、海上保安官に協力援助した者等の災害給付に関する法律（昭和二十八年法律第三十三号）又は証人等の被害についての給付に関する法律（昭和三十三年法律第百九号）の規定に基づく療養の給付又は療養に要する費用の給付に係る療養
art-14/par-1/item-21 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-21
medical treatment pertaining to benefits for medical treatment or benefits for expenses required for medical treatment under the provisions of the Act on Accident Benefit for Persons Who Assisted Duty of Police Officers (Act No. 245 of 1952), the Act on Accident Benefit for Persons Who Assisted Coast Guard Officers (Act No. 33 of 1953), or the Act on Payment in Relation to Damages Suffered by Witnesses, etc. (Act No. 109 of 1958);
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**二十二** 石綿による健康被害の救済に関する法律（平成十八年法律第四号）の規定に基づく医療費の支給に係る医療
art-14/par-1/item-22 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-22
medical care pertaining to payment of medical expenses under the provisions of the Act on Asbestos Health Damage Relief (Act No. 4 of 2006);
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**二十三** 水俣病被害者の救済及び水俣病問題の解決に関する特別措置法（平成二十一年法律第八十一号）第五条第七項（救済措置の方針）又は第六条第二項（水俣病被害者手帳）の規定により支給するものとされる療養費の支給に係る療養
art-14/par-1/item-23 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-23
medical treatment pertaining to payment of medical treatment expenses that are to be paid pursuant to Article 5, paragraph (7) (Policy for Relief Measures) or Article 6, paragraph (2) (Minamata Disease Victims' Handbook) of the Act on Special Measures for the Relief of Victims of Minamata Disease and the Resolution of the Minamata Disease Issue (Act No. 81 of 2009);
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**二十四** 前各号に掲げるもののほか、国又は地方公共団体の施策に基づきその要する費用の全部又は一部が国又は地方公共団体により負担される医療及び療養
art-14/par-1/item-24 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-24
In addition to those listed in the preceding items, medical care and treatment of which all or part of the required costs are borne by the national government or a local government based on the measures of the national government or a local government.
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### 第十四条の二（居宅サービスの範囲等） — Scope of In-Home Services, etc.
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art-14-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2
**第一項** 法別表第二第七号イに規定する政令で定める居宅サービスは、介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで（定義）に規定する訪問介護、訪問入浴介護、訪問看護、訪問リハビリテーション、居宅療養管理指導、通所介護、通所リハビリテーション、短期入所生活介護、短期入所療養介護及び特定施設入居者生活介護（第三項第一号及び第十三号において「訪問介護等」といい、特別の居室の提供その他の財務大臣が指定する資産の譲渡等を除く。）とする。
art-14-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-1
The in-home services specified by Cabinet Order as provided for in Appended Table 2, item (vii), (a) of the Act are Home-Visit Long-Term Care, Home-Visit Bathing Long-Term Care, Home-Visit Nursing, Home-Visit Rehabilitation, Guidance for Management of In-Home Medical Long-Term Care, Outpatient Day Long-Term Care, Outpatient Rehabilitation, Short-Term Admission for Daily Life Long-Term Care, Short-Term Admission for Recuperation, and daily life long-term care for a person admitted to a specified facility, as provided for in Article 8, paragraphs (2) through (11) (Definitions) of the Long-Term Care Insurance Act (Act No. 123 of 1997) (referred to as "home-visit care, etc." in paragraph (3), items (i) and (xiii), and excluding the transfers, etc. of assets designated by the Minister of Finance, such as the provision of special rooms).
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**第二項** 法別表第二第七号イに規定する政令で定める施設サービスは、特別の居室の提供その他の財務大臣が指定する資産の譲渡等とする。
art-14-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-2
The facility services specified by Cabinet Order as provided for in Appended Table 2, item (vii), (a) of the Act are the transfers, etc. of assets designated by the Minister of Finance, such as the provision of special rooms.
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**第三項** 法別表第二第七号イに規定する居宅サービス又は施設サービスに類するものとして政令で定めるものは、次に掲げる資産の譲渡等（特別の居室の提供その他の財務大臣が指定するものを除く。）とする。
art-14-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3
The things specified by Cabinet Order as similar to the in-home services or facility services provided for in Appended Table 2, item (vii), (a) of the Act are the following transfers, etc. of assets (excluding those designated by the Minister of Finance, such as the provision of special rooms):
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**一** 介護保険法の規定に基づく特例居宅介護サービス費の支給に係る訪問介護等又はこれに相当するサービス
art-14-2/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-1
home-visit care, etc. pertaining to the payment of the Exceptional Allowance for In-Home Long-Term Care Service under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;
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**二** 介護保険法の規定に基づく地域密着型介護サービス費の支給に係る同法第八条第十五項から第二十三項までに規定する定期巡回・随時対応型訪問介護看護、夜間対応型訪問介護、地域密着型通所介護、認知症対応型通所介護、小規模多機能型居宅介護、認知症対応型共同生活介護、地域密着型特定施設入居者生活介護、地域密着型介護老人福祉施設入所者生活介護及び複合型サービス（次号及び第十三号において「定期巡回・随時対応型訪問介護看護等」という。）
art-14-2/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-2
Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, Home-Visit at Night for Long-Term Care, Community-Based Outpatient Day Long-Term Care, outpatient long-term care for a dementia patient, Multifunctional Long-Term Care in a Small Group Home, Communal Daily Long-Term Care for a Dementia Patient, Daily Life Long-Term Care for a Person Admitted to a Community-Based Specified Facility, Daily Life Long-Term Care for a Person Admitted to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care, and combined service, as provided for in Article 8, paragraphs (15) through (23) of the Long-Term Care Insurance Act, pertaining to the payment of the Allowance for Community-Based Long-Term Care Service under the provisions of that Act (referred to as "Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc." in the following item and item (xiii));
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**三** 介護保険法の規定に基づく特例地域密着型介護サービス費の支給に係る定期巡回・随時対応型訪問介護看護等又はこれに相当するサービス
art-14-2/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-3
Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc. pertaining to the payment of the Exceptional Allowance for Community-Based Long-Term Care Service under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;
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**四** 介護保険法の規定に基づく特例施設介護サービス費の支給に係る施設サービス
art-14-2/par-3/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-4
facility services pertaining to the payment of the Exceptional Allowance for Long-Term Care Facility Service under the provisions of the Long-Term Care Insurance Act;
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**五** 介護保険法の規定に基づく介護予防サービス費の支給に係る同法第八条の二第二項から第九項まで（定義）に規定する介護予防訪問入浴介護、介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション、介護予防短期入所生活介護、介護予防短期入所療養介護及び介護予防特定施設入居者生活介護（次号及び第十三号において「介護予防訪問入浴介護等」という。）
art-14-2/par-3/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-5
Home-Visit Bathing Service for Preventive Long-Term Care, Home-Visit Nursing Service for Preventive Long-Term Care, Home-Visit Rehabilitation Service for Preventive Long-Term Care, Management and Guidance for In-Home Medical Service for Preventive Long-Term Care, Outpatient Rehabilitation for Preventive Long-Term Care, Short-Term Admission for Daily Preventive Long-Term Care, Short-Term Admission for Recuperation for Preventive Long-Term Care, and Daily Preventive Long-Term Care Admitted to a Specified Facility, as provided for in Article 8-2, paragraphs (2) through (9) (Definitions) of the Long-Term Care Insurance Act, pertaining to the payment of the Preventive Long-Term Care Service Allowance under the provisions of that Act (referred to as "preventive home-visit bathing care, etc." in the following item and item (xiii));
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**六** 介護保険法の規定に基づく特例介護予防サービス費の支給に係る介護予防訪問入浴介護等又はこれに相当するサービス
art-14-2/par-3/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-6
preventive home-visit bathing care, etc. pertaining to the payment of the Exceptional Allowance for Preventive Service of Long-Term Care under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;
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**七** 介護保険法の規定に基づく地域密着型介護予防サービス費の支給に係る同法第八条の二第十三項から第十五項までに規定する介護予防認知症対応型通所介護、介護予防小規模多機能型居宅介護及び介護予防認知症対応型共同生活介護（次号及び第十三号において「介護予防認知症対応型通所介護等」という。）
art-14-2/par-3/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-7
Preventive Long-Term Care for a Dementia Outpatient, Multifunctional Preventive Long-Term Care in a Small Group Home, and Preventive Long-Term Care for a Dementia Patient in Communal Living, as provided for in Article 8-2, paragraphs (13) through (15) of the Long-Term Care Insurance Act, pertaining to the payment of the Allowance for Community-Based Preventive Long-Term Care Service under the provisions of that Act (referred to as "preventive dementia-care day service, etc." in the following item and item (xiii));
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**八** 介護保険法の規定に基づく特例地域密着型介護予防サービス費の支給に係る介護予防認知症対応型通所介護等又はこれに相当するサービス
art-14-2/par-3/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-8
preventive dementia-care day service, etc. pertaining to the payment of the Exceptional Allowance for Community-Based Preventive Service of Long-Term Care under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto;
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**九** 介護保険法の規定に基づく居宅介護サービス計画費の支給に係る居宅介護支援及び同法の規定に基づく介護予防サービス計画費の支給に係る介護予防支援
art-14-2/par-3/item-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-9
In-Home Long-Term Care Support pertaining to the payment of the Allowance for In-Home Long-Term Care Service Plan under the provisions of the Long-Term Care Insurance Act, and Preventive Long-Term Care Support pertaining to the payment of the Allowance for Preventive Long-Term Care Service Plan under the provisions of that Act;
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**十** 介護保険法の規定に基づく特例居宅介護サービス計画費の支給に係る居宅介護支援又はこれに相当するサービス及び同法の規定に基づく特例介護予防サービス計画費の支給に係る介護予防支援又はこれに相当するサービス
art-14-2/par-3/item-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-10
In-Home Long-Term Care Support pertaining to the payment of the Exceptional Allowance for an In-Home Long-Term Care Service Plan under the provisions of the Long-Term Care Insurance Act, or services equivalent thereto, and Preventive Long-Term Care Support pertaining to the payment of the Exceptional Allowance for a Preventive Service Plan of Long-term care under the provisions of that Act, or services equivalent thereto;
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**十一** 介護保険法の規定に基づく市町村特別給付として行われる資産の譲渡等（訪問介護等に類するものとして厚生労働大臣が財務大臣と協議して指定するものに限る。）
art-14-2/par-3/item-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-11
transfers, etc. of assets made as a Municipal Special Benefit under the provisions of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare, in consultation with the Minister of Finance, as similar to home-visit care, etc.);
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**十二** 介護保険法の規定に基づく地域支援事業として居宅要支援被保険者等に対して行われる介護予防・日常生活支援総合事業に係る資産の譲渡等（厚生労働大臣が財務大臣と協議して指定するものに限る。）
art-14-2/par-3/item-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-12
transfers, etc. of assets pertaining to the Comprehensive Project for Long-Term Care Prevention and Daily Life Support conducted for Insured In-Home Persons Requiring Support, etc., as a Community Support Project under the provisions of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance);
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**十三** 生活保護法（昭和二十五年法律第百四十四号）又は中国残留邦人等の円滑な帰国の促進並びに永住帰国した中国残留邦人等及び特定配偶者の自立の支援に関する法律（中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成十九年法律第百二十七号）附則第四条第二項（施行前死亡者の配偶者に対する支援給付の実施）において準用する場合を含む。）若しくは中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成二十五年法律第百六号）附則第二条第一項若しくは第二項（支援給付の実施に関する経過措置）の規定によりなお従前の例によることとされる同法による改正前の中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の規定に基づく介護扶助又は介護支援給付のための居宅介護（訪問介護等及び定期巡回・随時対応型訪問介護看護等（第二号に規定する地域密着型介護老人福祉施設入所者生活介護を除く。）並びにこれらに相当するサービス（厚生労働大臣が財務大臣と協議して指定するものに限る。）に限る。）、施設介護、介護予防（介護予防訪問入浴介護等及び介護予防認知症対応型通所介護等並びにこれらに相当するサービス（厚生労働大臣が財務大臣と協議して指定するものに限る。）に限る。）及び介護予防・日常生活支援（生活保護法第十五条の二第七項（介護扶助）に規定する第一号訪問事業、第一号通所事業及び第一号生活支援事業による支援に相当する支援（厚生労働大臣が財務大臣と協議して指定するものに限る。）に限る。）
art-14-2/par-3/item-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-13
in-home care services (limited to home-visit care, etc., and Periodic Patrol and On-Demand Home-Visit Long-Term Care and Nursing, etc. (excluding the Daily Life Long-Term Care for a Person Admitted to a Community-Based Facility for the Elderly Covered by Public Aid Requiring Long-Term Care provided for in item (ii)), and services equivalent thereto (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), facility care services, care prevention services (limited to preventive home-visit bathing care, etc. and preventive dementia-care day service, etc., and services equivalent thereto (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), and care prevention and daily life support (limited to support equivalent to the support provided by the category 1 home-visit project, the category 1 day service project and the category 1 daily life support project provided for in Article 15-2, paragraph (7) (Long-Term Care Assistance) of the Public Assistance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance)), for long-term care assistance or long-term care support benefits under the provisions of the Public Assistance Act (Act No. 144 of 1950) or the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (including the case where it applies mutatis mutandis pursuant to Article 4, paragraph (2) (Implementation of Support Benefits for Spouses of Persons Who Died Before Enforcement) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 127 of 2007)), or under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan as it stood before amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and Support for Self-Reliance after Permanent Return to Japan (Act No. 106 of 2013), with respect to which the provisions then in force continue to govern pursuant to Article 2, paragraph (1) or (2) (Transitional Measures on Implementation of Support Benefits) of the Supplementary Provisions of that Act.
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**第四項** 法別表第二第七号ロに規定する政令で定めるものは、同号イの規定に該当する資産の譲渡等とする。
art-14-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-4
The things specified by Cabinet Order as provided for in Appended Table 2, item (vii), (b) of the Act are the transfers, etc. of assets falling under the provisions of Appended Table 2, item (vii), (a) of the Act.
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### 第十四条の三（社会福祉事業等として行われる資産の譲渡等に類するものの範囲） — Scope of Things Similar to Transfers, etc. of Assets Made as Social Welfare Services, etc.
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art-14-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3
**第一項** 法別表第二第七号ハに規定する政令で定めるものは、次に掲げるものとする。
art-14-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1
The things specified by Cabinet Order as provided for in Appended Table 2, item (vii), (c) of the Act are the following:
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**一** 児童福祉法第六条の三第二十三項（定義）に規定する乳児等通園支援事業として行われる資産の譲渡等（法別表第二第七号ロに掲げるものを除く。）並びに児童福祉法第七条第一項（定義）に規定する児童福祉施設を経営する事業として行われる資産の譲渡等（同号ロに掲げるものを除く。）及び同項に規定する保育所を経営する事業に類する事業として行われる資産の譲渡等として内閣総理大臣が財務大臣と協議して指定するもの
art-14-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-1
transfers, etc. of assets made as an infant, etc. nursery attendance support project provided for in Article 6-3, paragraph (23) (Definitions) of the Child Welfare Act (excluding those listed in Appended Table 2, item (vii), (b) of the Act), and transfers, etc. of assets made as a project to operate a child welfare facility provided for in Article 7, paragraph (1) (Definitions) of the Child Welfare Act (excluding those listed in Appended Table 2, item (vii), (b) of the Act), and transfers, etc. of assets made as a project similar to a project to operate a nursery provided for in Article 7, paragraph (1) of the Child Welfare Act that are designated by the Prime Minister in consultation with the Minister of Finance;
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**二** 児童福祉法第二十七条第二項（都道府県のとるべき措置）の規定に基づき同項に規定する指定発達支援医療機関が行う同項に規定する治療等
art-14-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-2
pursuant to Article 27, paragraph (2) (Measures to Be Taken by Prefectures) of the Child Welfare Act, the medical treatment, etc. provided for in that paragraph that is carried out by a designated developmental support medical institution provided for in that paragraph;
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**三** 児童福祉法第三十三条（児童の一時保護）に規定する一時保護
art-14-3/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-3
the temporary custody provided for in Article 33 (Temporary Custody of Children) of the Child Welfare Act;
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**四** 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）第二十九条第一項（介護給付費又は訓練等給付費）又は第三十条第一項（特例介護給付費又は特例訓練等給付費）の規定に基づき独立行政法人国立重度知的障害者総合施設のぞみの園がその設置する施設において行うこれらの規定に規定する介護給付費若しくは訓練等給付費又は特例介護給付費若しくは特例訓練等給付費の支給に係る同法第五条第一項（定義）に規定する施設障害福祉サービス及び知的障害者福祉法（昭和三十五年法律第三十七号）第十六条第一項第二号（障害者支援施設等への入所等の措置）の規定に基づき独立行政法人国立重度知的障害者総合施設のぞみの園がその設置する施設において行う同号の更生援護
art-14-3/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-4
pursuant to Article 29, paragraph (1) (Long-Term Care Benefits or Training Benefits, etc.) or Article 30, paragraph (1) (Special Long-Term Care Benefits or Special Training Benefits, etc.) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005), the facility-based disability welfare services provided for in Article 5, paragraph (1) (Definitions) of that Act pertaining to the payment of the long-term care benefits or training benefits, etc., or the special long-term care benefits or special training benefits, etc. provided for in those provisions, which are carried out by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, an Incorporated Administrative Agency, in the facilities it establishes; and, pursuant to Article 16, paragraph (1), item (ii) (Placement in Facilities for Supporting Persons with Disabilities, etc.) of the Act on Welfare of Mentally Retarded Persons (Act No. 37 of 1960), the rehabilitation assistance under that item which is carried out by the National Center for Persons with Severe Intellectual Disabilities, Nozominosono, an Incorporated Administrative Agency, in the facilities it establishes;
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**五** 介護保険法第百十五条の四十六第一項（地域包括支援センター）に規定する包括的支援事業として行われる資産の譲渡等（社会福祉法（昭和二十六年法律第四十五号）第二条第三項第四号（定義）に規定する老人介護支援センターを経営する事業に類する事業として行われる資産の譲渡等として厚生労働大臣が財務大臣と協議して指定するものに限る。）
art-14-3/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-5
transfers, etc. of assets made as the Comprehensive Support Project provided for in Article 115-46, paragraph (1) (Community General Support Center) of the Long-Term Care Insurance Act (limited to those designated by the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as transfers, etc. of assets made as a project similar to a project to operate an elderly care support center provided for in Article 2, paragraph (3), item (iv) (Definitions) of the Social Welfare Act (Act No. 45 of 1951));
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**六** 子ども・子育て支援法（平成二十四年法律第六十五号）の規定に基づく施設型給付費、特例施設型給付費、地域型保育給付費又は特例地域型保育給付費の支給に係る事業として行われる資産の譲渡等（法別表第二第七号ロ及び第十一号イ並びに第一号に掲げるものを除く。）
art-14-3/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-6
transfers, etc. of assets made as a project pertaining to the payment of facility-type benefits, special facility-type benefits, community-based childcare benefits or special community-based childcare benefits under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) (excluding those listed in Appended Table 2, item (vii), (b) and item (xi), (a) of the Act, and those listed in item (i) of this paragraph);
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**七** 母子保健法第十七条の二第一項（産後ケア事業）に規定する産後ケア事業として行われる資産の譲渡等（法別表第二第八号に掲げるものを除く。）
art-14-3/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-7
transfers, etc. of assets made as the postpartum care project provided for in Article 17-2, paragraph (1) (Postpartum Care Project) of the Maternal and Child Health Act (excluding those listed in Appended Table 2, item (viii) of the Act);
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**八** 前各号に掲げるもののほか、老人福祉法第五条の二第一項（定義）に規定する老人居宅生活支援事業、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一項に規定する障害福祉サービス事業（同項に規定する居宅介護、重度訪問介護、同行援護、行動援護、短期入所及び共同生活援助に係るものに限る。）その他これらに類する事業として行われる資産の譲渡等（法別表第二第七号ロに掲げるものを除く。）のうち、国又は地方公共団体の施策に基づきその要する費用が国又は地方公共団体により負担されるものとして内閣総理大臣及び厚生労働大臣が財務大臣と協議して指定するもの
art-14-3/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-8
in addition to those listed in the preceding items, among the transfers, etc. of assets made as an in-home life support project for the elderly provided for in Article 5-2, paragraph (1) (Definitions) of the Act on Social Welfare for the Elderly, a disability welfare services project provided for in Article 5, paragraph (1) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (limited to those pertaining to the home help, comprehensive visiting care for persons with severe disabilities, accompanying support, behavior support, short-term admission and group-home assistance provided for in that paragraph) and other projects similar to these (excluding those listed in Appended Table 2, item (vii), (b) of the Act), those designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as those the required costs of which are borne by the national government or a local government based on the measures of the national government or a local government.
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### 第十四条の四（身体障害者用物品の範囲等） — Scope of Goods for Persons with Physical Disabilities, etc.
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art-14-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-4
**第一項** 法別表第二第十号に規定する政令で定めるものは、義肢、視覚障害者安全つえ、義眼、点字器、人工喉頭、車椅子その他の物品で、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内閣総理大臣及び厚生労働大臣が財務大臣と協議して指定するものとする。
art-14-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-4/par-1
The things specified by Cabinet Order as provided for in Appended Table 2, item (x) of the Act are goods such as artificial limbs, white canes for persons with visual disabilities, artificial eyes, Braille writers, artificial larynges and wheelchairs, which are designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance as goods having special properties, structure or functions for use by persons with physical disabilities.
machine translation, not official
**第二項** 法別表第二第十号に規定する政令で定める資産の譲渡等は、同号に規定する身体障害者用物品の譲渡、貸付け及び製作の請負並びに同号に規定する身体障害者用物品の修理のうち内閣総理大臣及び厚生労働大臣が財務大臣と協議して指定するものとする。
art-14-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-4/par-2
The transfers, etc. of assets specified by Cabinet Order as provided for in Appended Table 2, item (x) of the Act are those designated by the Prime Minister and the Minister of Health, Labour and Welfare in consultation with the Minister of Finance from among the transfer, lending and contract for manufacture of goods for persons with physical disabilities provided for in Appended Table 2, item (x) of the Act, and the repair of goods for persons with physical disabilities provided for in Appended Table 2, item (x) of the Act.
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### 第十四条の五（教育に係る役務の提供の範囲） — Scope of Provision of Services Pertaining to Education
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art-14-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-5
**第一項** 法別表第二第十一号に規定する政令で定める料金は、次に掲げる料金とする。
art-14-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-5/par-1
The charges specified by Cabinet Order as provided for in Appended Table 2, item (xi) of the Act are the following charges:
machine translation, not official
**一** 授業料
art-14-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-5/par-1/item-1
tuition;
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**二** 入学金及び入園料
art-14-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-5/par-1/item-2
entrance fees and kindergarten entrance fees;
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**三** 施設設備費
art-14-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-5/par-1/item-3
facility and equipment fees;
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**四** 入学又は入園のための試験に係る検定料
art-14-5/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-5/par-1/item-4
examination fees for examinations for admission to a school or kindergarten;
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**五** 在学証明、成績証明その他学生、生徒、児童又は幼児の記録に係る証明に係る手数料及びこれに類する手数料
art-14-5/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-5/par-1/item-5
fees for certificates of enrollment, academic records and other certifications pertaining to the records of students, pupils, children or infants, and fees similar thereto.
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### 第十五条（各種学校における教育に関する要件） — Requirements for Education at Miscellaneous Schools
caption: machine translation, not official
art-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-15
**第一項** 法別表第二第十一号ハに規定する政令で定める要件は、一年の授業時間数（普通科、専攻科その他これらに類する区別された課程がある場合には、それぞれの課程の授業時間数）が六百八十時間以上であることその他財務省令で定める要件とする。
art-15/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-15/par-1
The requirements specified by Cabinet Order as provided for in Appended Table 2, item (xi), (c) of the Act are that the number of class hours per year (in the case where there are separate courses such as a general course and an advanced course, or the like, the number of class hours of each course) is 680 hours or more, and other requirements specified by Ministry of Finance Order.
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### 第十六条（教育に関する役務の提供に類するものの範囲） — Scope of Things Similar to Provision of Services Pertaining to Education
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art-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-16
**第一項** 法別表第二第十一号ニに規定する政令で定めるものは、次に掲げる施設を設置する者が当該施設における教育（職業訓練を含み、修業期間が一年以上であること、普通課程、専門課程その他の課程のそれぞれの一年の授業時間数が六百八十時間以上であることその他財務省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とする。
art-16/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-16/par-1
The things specified by Cabinet Order as provided for in Appended Table 2, item (xi), (d) of the Act are the provision of services that a person who establishes any of the following facilities carries out as education at the facility (including vocational training, and limited to that which satisfies requirements such as that the period of study is one year or more, that the number of class hours per year of each of the regular course, specialized course and other courses is 680 hours or more, and other requirements specified by Ministry of Finance Order):
machine translation, not official
**一** 国立研究開発法人水産研究・教育機構法（平成十一年法律第百九十九号）に規定する国立研究開発法人水産研究・教育機構の施設、独立行政法人海技教育機構法（平成十一年法律第二百十四号）に規定する独立行政法人海技教育機構の施設及び独立行政法人航空大学校法（平成十一年法律第二百十五号）に規定する独立行政法人航空大学校
art-16/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-16/par-1/item-1
the facilities of the Japan Fisheries Research and Education Agency, National Research and Development Agency provided for in the Act on the Japan Fisheries Research and Education Agency, National Research and Development Agency (Act No. 199 of 1999), the facilities of the Marine Technical Education Agency, Independent Administrative Agency provided for in the Act on the Marine Technical Education Agency, Independent Administrative Agency (Act No. 214 of 1999), and the Civil Aviation College, Independent Administrative Agency provided for in the Act on the Civil Aviation College, Independent Administrative Agency (Act No. 215 of 1999);
machine translation, not official
**二** 職業能力開発促進法（昭和四十四年法律第六十四号）に規定する職業能力開発総合大学校、職業能力開発大学校、職業能力開発短期大学校及び職業能力開発校（職業能力開発大学校、職業能力開発短期大学校及び職業能力開発校にあつては、国若しくは地方公共団体又は同法に規定する職業訓練法人が設置するものに限る。）
art-16/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-16/par-1/item-2
the Vocational Abilities Development Comprehensive University, vocational abilities development universities, vocational abilities development junior colleges and vocational abilities development schools provided for in the Vocational Abilities Development Promotion Act (Act No. 64 of 1969) (in the case of vocational abilities development universities, vocational abilities development junior colleges and vocational abilities development schools, limited to those established by the national government or a local government or by a vocational training corporation provided for in that Act);
machine translation, not official
**三** 国立健康危機管理研究機構法（令和五年法律第四十六号）に規定する国立健康危機管理研究機構の施設
art-16/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-16/par-1/item-3
the facilities of the Japan Institute for Health Security provided for in the Act on Japan Institute for Health Security (Act No. 46 of 2023).
machine translation, not official
### 第十六条の二（住宅の貸付けから除外される場合） — Cases Excluded from Lending of Residences
caption: machine translation, not official
art-16-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-16-2
**第一項** 法別表第二第十三号に規定する政令で定める場合は、同号に規定する住宅の貸付けに係る期間が一月に満たない場合及び当該貸付けが旅館業法（昭和二十三年法律第百三十八号）第二条第一項（定義）に規定する旅館業に係る施設の貸付けに該当する場合とする。
art-16-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-16-2/par-1
The cases specified by Cabinet Order as provided for in Appended Table 2, item (xiii) of the Act are the case where the period pertaining to the lending of a residence provided for in Appended Table 2, item (xiii) of the Act is less than one month, and the case where the lending falls under the lending of a facility pertaining to the hotel business provided for in Article 2, paragraph (1) (Definitions) of the Hotel Business Act (Act No. 138 of 1948).
machine translation, not official
### 第十七条（輸出取引等の範囲） — Scope of Export Transactions, etc.
caption: machine translation, not official
art-17 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17
**第一項** 法第七条第一項第四号に規定する船舶又は航空機の譲渡若しくは貸付け又は修理で政令で定めるものは、次に掲げるものとする。
art-17/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1
The transfer, lending or repair of ships or aircraft specified by Cabinet Order as provided for in Article 7, paragraph (1), item (iv) of the Act are the following:
machine translation, not official
**一** 海上運送法（昭和二十四年法律第百八十七号）第二条第二項（定義）に規定する船舶運航事業（次項第一号イ及び第二号において「船舶運航事業」という。）又は同条第十項に規定する船舶貸渡業（次項第一号イ及び第二号において「船舶貸渡業」という。）を営む者に対して行われる法第七条第一項第四号の船舶の譲渡又は貸付け
art-17/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-1
the transfer or lending of a ship under Article 7, paragraph (1), item (iv) of the Act made to a person who operates a ship operation business provided for in Article 2, paragraph (2) (Definitions) of the Marine Transportation Act (Act No. 187 of 1949) (referred to as "ship operation business" in paragraph (2), item (i), (a) and item (ii)) or a ship leasing business provided for in Article 2, paragraph (10) of the Marine Transportation Act (referred to as "ship leasing business" in paragraph (2), item (i), (a) and item (ii));
machine translation, not official
**二** 航空法（昭和二十七年法律第二百三十一号）第二条第十八項（定義）に規定する航空運送事業（次項第一号ロ及び第二号において「航空運送事業」という。）を営む者に対して行われる法第七条第一項第四号の航空機の譲渡又は貸付け
art-17/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-2
the transfer or lending of an aircraft under Article 7, paragraph (1), item (iv) of the Act made to a person who operates an air transport business provided for in Article 2, paragraph (18) (Definitions) of the Civil Aeronautics Act (Act No. 231 of 1952) (referred to as "air transport business" in paragraph (2), item (i), (b) and item (ii));
machine translation, not official
**三** 第一号に規定する船舶又は前号に規定する航空機の修理で第一号又は前号に規定する者の求めに応じて行われるもの
art-17/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-3
the repair of a ship provided for in item (i) or an aircraft provided for in the preceding item that is carried out at the request of a person provided for in item (i) or the preceding item.
machine translation, not official
**第二項** 法第七条第一項第五号に規定する政令で定めるものは、次に掲げる資産の譲渡等とする。
art-17/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2
The things specified by Cabinet Order as provided for in Article 7, paragraph (1), item (v) of the Act are the following transfers, etc. of assets:
machine translation, not official
**一** 専ら国内以外の地域間で行われる旅客又は貨物の輸送の用に供される船舶又は航空機の譲渡若しくは貸付け又は修理で次に掲げるもの
art-17/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-1
the transfer, lending or repair of a ship or aircraft used exclusively for the transport of passengers or cargo between areas outside Japan, which is any of the following:
machine translation, not official
**イ** 船舶運航事業又は船舶貸渡業を営む者に対して行われる船舶の譲渡又は貸付け
art-17/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-1/sub-1
the transfer or lending of a ship made to a person who operates a ship operation business or ship leasing business;
machine translation, not official
**ロ** 航空運送事業を営む者に対して行われる航空機の譲渡又は貸付け
art-17/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-1/sub-2
the transfer or lending of an aircraft made to a person who operates an air transport business;
machine translation, not official
**ハ** 船舶又は航空機の修理でイ又はロに規定する者の求めに応じて行われるもの
art-17/par-2/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-1/sub-3
the repair of a ship or aircraft that is carried out at the request of a person provided for in (a) or (b);
machine translation, not official
**二** 専ら国内及び国内以外の地域にわたつて又は国内以外の地域間で行われる貨物の輸送の用に供されるコンテナー（コンテナーに関する通関条約及び国際道路運送手帳による担保の下で行なう貨物の国際運送に関する通関条約（ＴＩＲ条約）の実施に伴う関税法等の特例に関する法律（昭和四十六年法律第六十五号）第二条第一号（定義）に規定するコンテナーをいう。）の譲渡若しくは貸付けで船舶運航事業、船舶貸渡業若しくは航空運送事業を営む者（以下この号及び次号において「船舶運航事業者等」という。）に対して行われるもの又は当該コンテナーの修理で船舶運航事業者等の求めに応じて行われるもの
art-17/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-2
the transfer or lending of a container used exclusively for the transport of cargo across Japan and areas outside Japan or between areas outside Japan (meaning a container provided for in Article 2, item (i) (Definitions) of the Act on Special Provisions of the Customs Act, etc. Incidental to Enforcement of the "Customs Convention on Containers" and the "Customs Convention on the International Transport of Goods under Cover of TIR Carnets" (Act No. 65 of 1971)) that is made to a person who operates a ship operation business, ship leasing business or air transport business (referred to as a "ship operator, etc." in this item and the following item), or the repair of such a container that is carried out at the request of a ship operator, etc.;
machine translation, not official
**三** 前項第一号若しくは第一号に規定する船舶又は前項第二号若しくは第一号に規定する航空機の水先、誘導その他入出港若しくは離着陸の補助又は入出港、離着陸、停泊若しくは駐機のための施設の提供に係る役務の提供その他これらに類する役務の提供（当該施設の貸付けを含む。）で船舶運航事業者等に対して行われるもの
art-17/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-3
the provision of services such as pilotage, guidance and other assistance for entering or leaving a port or taking off or landing, or pertaining to the provision of facilities for entering or leaving a port, taking off or landing, anchoring or parking, and other similar provision of services (including the lending of such facilities), that is made to a ship operator, etc. in respect of a ship provided for in item (i) of the preceding paragraph or item (i) of this paragraph, or an aircraft provided for in item (ii) of the preceding paragraph or item (i) of this paragraph;
machine translation, not official
**四** 外国貨物の荷役、運送、保管、検数、鑑定その他これらに類する外国貨物に係る役務の提供（関税法第二十九条（保税地域の種類）に規定する指定保税地域、保税蔵置場、保税展示場及び総合保税地域（以下この号において「指定保税地域等」という。）における輸出しようとする貨物及び輸入の許可を受けた貨物に係るこれらの役務の提供を含み、同法第三十条第一項第五号（外国貨物を置く場所の制限）に規定する特例輸出貨物に係るこれらの役務の提供にあつては、指定保税地域等及び当該特例輸出貨物の輸出のための船舶又は航空機への積込みの場所におけるもの並びに指定保税地域等相互間の運送に限る。）
art-17/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-4
the loading and unloading, transport, storage, counting, appraisal and other similar provision of services pertaining to foreign goods (including the provision of these services, at the designated bonded areas, bonded warehouses, bonded exhibition sites and comprehensive bonded areas provided for in Article 29 (Types of Bonded Areas) of the Customs Act (referred to as "designated bonded areas, etc." in this item), pertaining to goods to be exported and goods for which import permission has been received, and, in the case of the provision of these services pertaining to specially exported goods provided for in Article 30, paragraph (1), item (v) (Restrictions on Places Where Foreign Goods May Be Placed) of that Act, limited to those at designated bonded areas, etc. and at the place of loading onto a ship or aircraft for the export of the specially exported goods, and transport between designated bonded areas, etc.);
machine translation, not official
**五** 国内及び国内以外の地域にわたつて行われる郵便又は信書便
art-17/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-5
postal services or correspondence delivery conducted across Japan and areas outside Japan;
machine translation, not official
**六** 第六条第一項第五号、第七号又は第八号に掲げる資産の譲渡又は貸付けで非居住者に対して行われるもの
art-17/par-2/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-6
the transfer or lending of assets listed in Article 6, paragraph (1), item (v), (vii) or (viii) that is made to a non-resident;
machine translation, not official
**七** 法第七条第一項第三号、前項第三号及び第一号から第五号までに掲げるもののほか、非居住者に対して行われる役務の提供で次に掲げるもの以外のもの
art-17/par-2/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-7
in addition to those listed in Article 7, paragraph (1), item (iii) of the Act, item (iii) of the preceding paragraph, and items (i) through (v) of this paragraph, the provision of services made to a non-resident, other than the following:
machine translation, not official
**イ** 国内に所在する資産に係る運送又は保管
art-17/par-2/item-7/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-7/sub-1
transport or storage of assets located in Japan;
machine translation, not official
**ロ** 国内に所在する不動産（不動産の上に存する権利を含む。）の売買、交換又は貸借の代理又は媒介
art-17/par-2/item-7/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-7/sub-2
agency or brokerage for the sale and purchase, exchange or lease of real property located in Japan (including rights existing on real property);
machine translation, not official
**ハ** 国内における飲食又は宿泊
art-17/par-2/item-7/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-7/sub-3
eating, drinking or lodging in Japan;
machine translation, not official
**ニ** イからハまでに掲げるものに準ずるもので、国内において直接便益を享受するもの
art-17/par-2/item-7/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-7/sub-4
services equivalent to those listed in (a) through (c), the benefit of which is directly enjoyed in Japan.
machine translation, not official
**第三項** 第十条第一項に規定する金銭の貸付け又は同条第三項第一号、第二号若しくは第五号から第八号までに掲げる行為で当該貸付け又は行為に係る金銭債権の債務者（同項第七号に掲げるものにあつては、同号の割引を受けた者に限る。）が非居住者であるもの及び同項第十一号に掲げる資産の貸付けで非居住者に対して行われるものは、法第三十一条第一項の規定の適用については、法第七条第一項第五号に規定する政令で定めるものとする。
art-17/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-3
The lending of money provided for in Article 10, paragraph (1) or the acts listed in Article 10, paragraph (3), item (i), (ii) or (v) through (viii), for which the obligor of the monetary claim pertaining to the lending or act is a non-resident (in the case of those listed in item (vii) of that paragraph, limited to a person who received the discount under that item), and the lending of assets listed in item (xi) of that paragraph that is made to a non-resident, are, for the purpose of applying Article 31, paragraph (1) of the Act, those specified by Cabinet Order as provided for in Article 7, paragraph (1), item (v) of the Act.
machine translation, not official
### 第十八条（輸出物品販売場における免税販売手続等） — Tax-Free Sale Procedures, etc. at Tax-Free Shops
caption: machine translation, not official
art-18 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18
**第一項** 法第八条第一項に規定する政令で定める者は、次に掲げる者とする。
art-18/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-1
The persons specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act are the following persons:
machine translation, not official
**一** 日本国籍を有する者であつて、国内以外の地域に引き続き二年以上住所又は居所を有することにつき財務省令で定める書類（当該書類に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号（定義）に規定する電磁的記録をいう。第六項において同じ。）を含む。次項第二号において同じ。）により確認がされた者
art-18/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-1/item-1
a person who has Japanese nationality and whose domicile or residence outside Japan for a continuous period of two years or more has been confirmed by documents specified by Ministry of Finance Order (including electronic or magnetic records pertaining to such documents (meaning electronic or magnetic records provided for in Article 2, item (iii) (Definitions) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in paragraph (6)); the same applies in item (ii) of the following paragraph);
machine translation, not official
**二** 日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定第一条に規定する合衆国軍隊の構成員及び軍属並びにこれらの家族
art-18/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-1/item-2
members of the United States armed forces and the civilian component provided for in Article 1 of the Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America, Regarding Facilities and Areas and the Status of United States Armed Forces in Japan, and their families.
machine translation, not official
**第二項** 法第八条第一項に規定する政令で定める方法は、免税購入対象者（同項に規定する免税購入対象者をいう。以下第十八条の三までにおいて同じ。）が、輸出物品販売場（法第八条第七項に規定する輸出物品販売場（同条第九項の規定により輸出物品販売場とみなされるものを含む。）をいう。以下第十八条の四まで及び第十八条の五第二項第一号ロにおいて同じ。）において免税対象物品（法第八条第一項に規定する免税対象物品をいう。以下第十八条の三までにおいて同じ。）の引渡しを受ける日において、第一号に掲げる要件（前項第一号に掲げる者にあつては、第一号及び第二号に掲げる要件）を満たす方法とする。
art-18/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2
The method specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act is a method by which a person eligible for tax-free purchase (meaning a person eligible for tax-free purchase provided for in Article 8, paragraph (1) of the Act; the same applies through Article 18-3) satisfies the requirements listed in item (i) (in the case of a person listed in item (i) of the preceding paragraph, the requirements listed in items (i) and (ii)) on the day on which the person takes delivery of tax-exempt goods (meaning tax-exempt goods provided for in Article 8, paragraph (1) of the Act; the same applies through Article 18-3) at a tax-free shop (meaning a tax-free shop provided for in Article 8, paragraph (7) of the Act (including one deemed to be a tax-free shop pursuant to paragraph (9) of that Article); the same applies through Article 18-4 and in Article 18-5, paragraph (2), item (i), (b)).
machine translation, not official
**一** その所持する旅券（出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条の二又は第十六条から第十八条まで（上陸の許可）に規定する上陸の許可を受けて在留する者にあつては、旅券及び同法第十四条の二第四項、第十六条第四項、第十七条第三項又は第十八条第四項に規定する船舶観光上陸許可書、乗員上陸許可書、緊急上陸許可書又は遭難による上陸許可書。以下この号において「旅券等」という。）又はデジタル庁が整備及び管理をする情報システムにより当該旅券等に係る情報が表示された当該免税購入対象者の使用する通信端末機器（入出力装置を含む。）の映像面を当該輸出物品販売場を経営する事業者に提示し、かつ、当該旅券等に係る情報を当該事業者に提供すること。
art-18/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2/item-1
presenting the passport held by the person (in the case of a person who stays in Japan with permission for landing provided for in Article 14-2 or Articles 16 through 18 (Permission for Landing) of the Immigration Control and Refugee Recognition Act (Cabinet Order No. 319 of 1951), the passport and the ship tourist landing permit, crew landing permit, emergency landing permit or shipwreck landing permit provided for in Article 14-2, paragraph (4), Article 16, paragraph (4), Article 17, paragraph (3) or Article 18, paragraph (4) of that Act; referred to as "passport, etc." in this item), or the display screen of a communications terminal device (including input/output devices) used by the person eligible for tax-free purchase on which information pertaining to the passport, etc. is displayed through an information system established and managed by the Digital Agency, to the business operator who operates the tax-free shop, and providing information pertaining to the passport, etc. to the business operator;
machine translation, not official
**二** 前項第一号に規定する財務省令で定める書類を当該輸出物品販売場を経営する事業者に提示し、かつ、当該書類に記載された情報を当該事業者に提供すること。
art-18/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2/item-2
presenting the documents specified by Ministry of Finance Order provided for in item (i) of the preceding paragraph to the business operator who operates the tax-free shop, and providing the information stated in the documents to the business operator.
machine translation, not official
**第三項** 輸出物品販売場を経営する事業者は、当該輸出物品販売場において前項に規定する方法により免税対象物品を購入する免税購入対象者に対し、法第八条第一項の税関長の確認を受けた場合には当該免税対象物品を遅滞なく輸出しなければならない旨その他の財務省令で定める事項を説明しなければならない。
art-18/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-3
A business operator who operates a tax-free shop must explain to a person eligible for tax-free purchase who purchases tax-exempt goods at the tax-free shop by the method provided for in the preceding paragraph the matters specified by Ministry of Finance Order, such as that, in the case where the confirmation of the director-general of the customs house under Article 8, paragraph (1) of the Act has been received, the tax-exempt goods must be exported without delay.
machine translation, not official
**第四項** 法第八条第一項に規定する政令で定める金額は、五千円とする。
art-18/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-4
The amount specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act is 5,000 yen.
machine translation, not official
**第五項** 免税購入対象者（輸出物品販売場において第二項に規定する方法により購入した後に免税購入対象者に該当しないこととなつた者を含む。以下この項において同じ。）は、本邦から出国する際、その出港地を所轄する税関長に対して当該免税購入対象者の所持する旅券を提示し、又は当該旅券に係る情報を提供して法第八条第一項の税関長の確認を受けるものとする。
art-18/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-5
A person eligible for tax-free purchase (including a person who has ceased to fall under a person eligible for tax-free purchase after purchasing by the method provided for in paragraph (2) at a tax-free shop; the same applies in this paragraph) is, when departing from Japan, to present the passport held by the person eligible for tax-free purchase to the director-general of the customs house having jurisdiction over the port of departure, or to provide information pertaining to the passport, and receive the confirmation of the director-general of the customs house under Article 8, paragraph (1) of the Act.
machine translation, not official
**第六項** 法第八条第二項に規定する政令で定める電磁的記録は、免税対象物品を購入する免税購入対象者から提供を受けた第二項各号に規定する情報並びに当該免税対象物品に係る購入の年月日、品名及び価額その他の購入の事実に関する情報として財務省令で定める事項を記録した電磁的記録とする。
art-18/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-6
The electronic or magnetic records specified by Cabinet Order as provided for in Article 8, paragraph (2) of the Act are electronic or magnetic records in which are recorded the information provided for in the items of paragraph (2) that has been provided by a person eligible for tax-free purchase who purchases tax-exempt goods, and the matters specified by Ministry of Finance Order as information on the fact of purchase, such as the date of purchase, the name and the value of the tax-exempt goods.
machine translation, not official
**第七項** 法第八条第二項前段の規定により輸出物品販売場を経営する事業者が行う購入記録情報（同項に規定する購入記録情報をいう。以下第十八条の五までにおいて同じ。）の提供は、国税庁及び税関の使用に係る電子計算機（入出力装置を含む。以下この項において同じ。）と当該事業者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織を使用する方法として財務省令で定める方法により行うものとする。この場合において、当該購入記録情報は、国税庁及び税関の使用に係る電子計算機に備えられたファイルへの記録がされた時に国税庁長官に到達したものとみなす。
art-18/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-7
The provision of purchase record information (meaning purchase record information provided for in Article 8, paragraph (2) of the Act; the same applies through Article 18-5) that a business operator who operates a tax-free shop makes pursuant to the first sentence of Article 8, paragraph (2) of the Act is to be made by a method specified by Ministry of Finance Order as a method using an electronic data processing system connecting, by telecommunications lines, the computers (including input/output devices; the same applies in this paragraph) used by the National Tax Agency and customs with the computers used by the business operator. In this case, the purchase record information is deemed to have reached the Commissioner of the National Tax Agency at the time when it is recorded in a file kept in the computers used by the National Tax Agency and customs.
machine translation, not official
**第八項** 輸出物品販売場を経営する事業者は、法第八条第二項前段の規定により購入記録情報を提供する場合には、国税庁長官の定める方法により、当該事業者の氏名又は名称を明らかにする措置を講じなければならない。
art-18/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-8
A business operator who operates a tax-free shop must, when providing purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act, take measures to make clear the name of the business operator by the method specified by the Commissioner of the National Tax Agency.
machine translation, not official
**第九項** 法第八条第二項後段の規定により国税庁長官が行う購入記録情報の提供、同条第三項前段の規定により税関長が行う税関確認情報（同項に規定する税関確認情報をいう。以下第十八条の四までにおいて同じ。）の提供及び同項後段の規定により国税庁長官が行う税関確認情報の提供は、第七項に規定する電子情報処理組織を使用する方法により行うものとする。
art-18/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-9
The provision of purchase record information that the Commissioner of the National Tax Agency makes pursuant to the second sentence of Article 8, paragraph (2) of the Act, the provision of customs confirmation information (meaning customs confirmation information provided for in Article 8, paragraph (3) of the Act; the same applies through Article 18-4) that a director-general of a customs house makes pursuant to the first sentence of Article 8, paragraph (3) of the Act, and the provision of customs confirmation information that the Commissioner of the National Tax Agency makes pursuant to the second sentence of Article 8, paragraph (3) of the Act, are to be made by a method using the electronic data processing system provided for in paragraph (7).
machine translation, not official
**第十項** 法第八条第一項の規定の適用を受けようとする輸出物品販売場を経営する事業者は、同条第二項前段の規定により提供した購入記録情報及び同条第三項後段の規定により提供された税関確認情報を整理し、同条第一項の譲渡を行つた日の属する課税期間の末日の翌日から二月（清算中の法人について残余財産が確定した場合には、一月）を経過した日から七年間、これを納税地又はその取引に係る事務所、事業所その他これらに準ずるものの所在地に保存（財務省令で定める方法による保存に限る。）をしなければならない。
art-18/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-10
A business operator who operates a tax-free shop and intends to receive the application of Article 8, paragraph (1) of the Act must organize the purchase record information provided pursuant to the first sentence of Article 8, paragraph (2) of the Act and the customs confirmation information provided pursuant to the second sentence of Article 8, paragraph (3) of the Act, and retain them (limited to retention by a method specified by Ministry of Finance Order) at its place for tax payment or at the location of an office, place of business or similar place pertaining to the transactions, for seven years from the day on which two months (one month, in the case where the residual assets of a corporation in liquidation have been finalized) have elapsed from the day following the last day of the taxable period that includes the day on which the transfer under Article 8, paragraph (1) of the Act was made.
machine translation, not official
**第十一項** 第二項各号の規定により提供する同項各号に規定する情報に関する事項その他前各項の規定の適用に関し必要な事項は、財務省令で定める。
art-18/par-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-11
Matters concerning the information provided for in the items of paragraph (2) that is to be provided pursuant to the provisions of the items of paragraph (2), and other matters necessary for the application of the provisions of the preceding paragraphs, are specified by Ministry of Finance Order.
machine translation, not official
### 第十八条の二（輸出物品販売場の許可に関する手続等） — Procedures, etc. Concerning Permission for Tax-Free Shops
caption: machine translation, not official
art-18-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2
**第一項** 法第八条第七項の許可を受けようとする販売場を経営する事業者は、その販売場の所在地その他の財務省令で定める事項を記載した申請書に当該販売場で行う同条第一項の規定の適用を受けるための事務の概要を記載した書類その他の財務省令で定める書類を添付して、その納税地を所轄する税務署長に提出しなければならない。
art-18-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-1
A business operator who operates a sales outlet for which it intends to obtain the permission under Article 8, paragraph (7) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating the location of the sales outlet and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the procedures for receiving the application of Article 8, paragraph (1) of the Act that are carried out at the sales outlet and other documents specified by Ministry of Finance Order.
machine translation, not official
**第二項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、次の各号に掲げる輸出物品販売場の許可の区分に応じ、当該各号に定める場合に該当するときは法第八条第七項の許可をし、当該場合に該当しないときはその申請を却下する。
art-18-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2
Where a written application under the preceding paragraph has been submitted, the district director is to examine it without delay and, according to the category of permission for a tax-free shop listed in the following items, grant the permission under Article 8, paragraph (7) of the Act where the application falls under the case specified in the relevant item, and dismiss the application where it does not fall under such case:
machine translation, not official
**一** 一般型輸出物品販売場（次号に規定する自動販売機型輸出物品販売場以外の輸出物品販売場をいう。次条及び第十八条の五第二項第一号において同じ。）の許可 次に掲げる要件の全てを満たす場合
art-18-2/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-1
permission for a general-type tax-free shop (meaning a tax-free shop other than a vending-machine-type tax-free shop provided for in the following item; the same applies in the following Article and Article 18-5, paragraph (2), item (i)): the case where all of the following requirements are satisfied:
machine translation, not official
**イ** 法第八条第七項各号に掲げる要件の全てを満たす事業者が経営する販売場であること。
art-18-2/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-1/sub-1
that it is a sales outlet operated by a business operator that satisfies all of the requirements listed in the items of Article 8, paragraph (7) of the Act;
machine translation, not official
**ロ** 免税販売手続（輸出物品販売場を経営する事業者が行う法第八条第一項の規定の適用を受けるための手続のうち、購入記録情報の提供等（同条第二項前段の規定による購入記録情報の提供及び同条第三項後段の規定による税関確認情報の受領をいう。以下第十八条の五までにおいて同じ。）並びに法第八条第四項の規定による購入記録情報及び税関確認情報の保存を除いたものをいう。以下第十八条の五までにおいて同じ。）を適正に実施するための必要な体制が整備されていること。
art-18-2/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-1/sub-2
that the necessary system for properly carrying out the tax-free sale procedures (meaning, among the procedures carried out by a business operator that operates a tax-free shop for receiving the application of Article 8, paragraph (1) of the Act, those excluding the provision, etc. of purchase record information (meaning the provision of purchase record information pursuant to the first sentence of paragraph (2) of that Article and the receipt of customs confirmation information pursuant to the second sentence of paragraph (3) of that Article; the same applies through Article 18-5) and the retention of purchase record information and customs confirmation information pursuant to Article 8, paragraph (4) of the Act; the same applies through Article 18-5) has been established;
machine translation, not official
**ハ** 購入記録情報の提供等を適正に実施するための必要な体制が整備されていること。
art-18-2/par-2/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-1/sub-3
that the necessary system for properly carrying out the provision, etc. of purchase record information has been established.
machine translation, not official
**二** 自動販売機型輸出物品販売場（当該販売場において免税購入対象者に対して譲渡する免税対象物品に係る免税販売手続及び法第八条第二項前段の規定による購入記録情報の提供が、当該販売場に設置する自動販売機によつてのみ行われる輸出物品販売場をいう。第十八条の五第二項第二号において同じ。）の許可 次に掲げる要件の全てを満たす場合
art-18-2/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-2
permission for a vending-machine-type tax-free shop (meaning a tax-free shop at which the tax-free sale procedures pertaining to tax-exempt goods transferred at that sales outlet to persons eligible for tax-free purchase, and the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act, are carried out only by vending machines installed at that sales outlet; the same applies in Article 18-5, paragraph (2), item (ii)): the case where all of the following requirements are satisfied:
machine translation, not official
**イ** 前号イに掲げる要件を満たすこと。
art-18-2/par-2/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-2/sub-1
that the requirement listed in (a) of the preceding item is satisfied;
machine translation, not official
**ロ** 免税販売手続及び購入記録情報の提供を行うことができる機能を有する自動販売機の基準として財務大臣が定める基準を満たす一の自動販売機（国税庁長官が観光庁長官と協議して指定するものに限る。）のみを設置する販売場であること。
art-18-2/par-2/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-2/sub-2
that the sales outlet has installed only a single vending machine (limited to one designated by the Commissioner of the National Tax Agency in consultation with the Commissioner of the Japan Tourism Agency) that satisfies the standards established by the Minister of Finance as the standards for vending machines having the function of carrying out the tax-free sale procedures and the provision of purchase record information.
machine translation, not official
**第三項** 税務署長は、法第八条第八項の処分又は前項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
art-18-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-3
When the district director makes a disposition under Article 8, paragraph (8) of the Act or a disposition under the preceding paragraph, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
machine translation, not official
**第四項** 法第八条第七項の許可を受けた事業者は、当該許可に係る輸出物品販売場において同条第一項の規定の適用を受けることをやめようとするときは、そのやめようとする日その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同条第七項の許可は、同日限りその効力を失う。
art-18-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-4
A business operator that has obtained the permission under Article 8, paragraph (7) of the Act must, when it intends to cease receiving the application of paragraph (1) of that Article at the tax-free shop pertaining to the permission, submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to cease and other matters specified by Ministry of Finance Order. In this case, when the written notification has been submitted, the permission under paragraph (7) of that Article ceases to be effective as of that day.
machine translation, not official
### 第十八条の三（承認免税手続事業者） — Approved Tax-Free Procedure Business Operator
caption: machine translation, not official
art-18-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3
**第一項** 一般型輸出物品販売場を経営する事業者は、当該一般型輸出物品販売場の免税販売手続に係る事務を、次項の規定による承認を受けた事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条及び次条第四項第三号において「承認免税手続事業者」という。）の当該承認に係る免税手続カウンター（承認免税手続事業者が他の事業者の免税販売手続を行うための施設設備をいう。以下この条において同じ。）において、当該承認免税手続事業者に委託して行わせることができる。この場合において、当該一般型輸出物品販売場を経営する事業者は、次に掲げる措置を講じなければならない。
art-18-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-1
A business operator that operates a general-type tax-free shop may have the work pertaining to the tax-free sale procedures of the general-type tax-free shop carried out, by entrusting it to a business operator that has received the approval under the following paragraph (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Act; referred to as an "approved tax-free procedure business operator" in this Article and in paragraph (4), item (iii) of the following Article), at the tax-free procedure counter pertaining to the approval (meaning the facilities and equipment by which an approved tax-free procedure business operator carries out the tax-free sale procedures of other business operators; the same applies in this Article). In this case, the business operator that operates the general-type tax-free shop must take the following measures:
machine translation, not official
**一** 当該免税手続カウンターにおいて免税販売手続を行う免税対象物品が当該一般型輸出物品販売場において譲渡した免税対象物品と同一であることを確認できるようにするための措置
art-18-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-1/item-1
measures to enable confirmation that the tax-exempt goods for which tax-free sale procedures are carried out at the tax-free procedure counter are identical to the tax-exempt goods transferred at the general-type tax-free shop;
machine translation, not official
**二** 当該免税手続カウンターにおいて免税販売手続を行う免税対象物品について、まだ免税販売手続が行われていないことを確認できるようにするための措置
art-18-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-1/item-2
measures to enable confirmation that tax-free sale procedures have not yet been carried out for the tax-exempt goods for which tax-free sale procedures are carried out at the tax-free procedure counter;
machine translation, not official
**三** その他当該免税手続カウンターにおいて行う免税販売手続に必要な情報の提供
art-18-3/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-1/item-3
provision of other information necessary for the tax-free sale procedures carried out at the tax-free procedure counter.
machine translation, not official
**第二項** 前項の規定により委託を受けて一般型輸出物品販売場の免税販売手続に係る事務を行おうとする事業者は、その設置する免税手続カウンターごとに、その納税地を所轄する税務署長の承認を受けなければならない。
art-18-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-2
A business operator that intends to carry out, upon entrustment under the preceding paragraph, the work pertaining to the tax-free sale procedures of a general-type tax-free shop must obtain the approval of the district director having jurisdiction over its place for tax payment for each tax-free procedure counter it establishes.
machine translation, not official
**第三項** 前項の承認を受けようとする事業者は、設置しようとする免税手続カウンターの所在地その他の財務省令で定める事項を記載した申請書に当該免税手続カウンターで行う免税販売手続に係る事務の概要を記載した書類その他の財務省令で定める書類を添付して、その納税地を所轄する税務署長に提出しなければならない。
art-18-3/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-3
A business operator that intends to obtain the approval under the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating the location of the tax-free procedure counter it intends to establish and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the work pertaining to the tax-free sale procedures to be carried out at that tax-free procedure counter and other documents specified by Ministry of Finance Order.
machine translation, not official
**第四項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、次に掲げる要件の全てを満たすときはその申請を承認し、当該要件のいずれかを満たさないときはその申請を却下する。
art-18-3/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-4
Where a written application under the preceding paragraph has been submitted, the district director is to examine it without delay, approve the application where all of the following requirements are satisfied, and dismiss the application where any of those requirements is not satisfied:
machine translation, not official
**一** 現に国税の滞納（その滞納額の徴収が著しく困難であるものに限る。）がないこと。
art-18-3/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-4/item-1
the business operator currently has no arrears of national taxes (limited to those for which collection of the amount of taxes in arrears is extremely difficult);
machine translation, not official
**二** 当該免税手続カウンターにおいて免税販売手続を適正に実施するための必要な体制を整備していること。
art-18-3/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-4/item-2
the business operator has established the necessary system for properly carrying out the tax-free sale procedures at the tax-free procedure counter;
machine translation, not official
**三** 当該事業者が、法第八条第八項の規定により輸出物品販売場の許可を取り消され、又は次項若しくは次条第五項の規定により承認免税手続事業者若しくは同条第一項に規定する承認送受信事業者の承認を取り消され、かつ、その取消しの日から三年を経過しない者でないことその他免税手続カウンターを設置する承認免税手続事業者として特に不適当と認められる事情がないこと。
art-18-3/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-4/item-3
the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act, or whose approval as an approved tax-free procedure business operator or as an approved transmission business operator provided for in Article 18-4, paragraph (1) has been rescinded pursuant to the following paragraph or paragraph (5) of the following Article, and for whom three years have not elapsed from the day of the rescission, and there are no other circumstances found to make it particularly inappropriate as an approved tax-free procedure business operator that establishes a tax-free procedure counter.
machine translation, not official
**第五項** 税務署長は、承認免税手続事業者が消費税に関する法令の規定に違反した場合又は第二項の承認に係る免税手続カウンターにおける免税販売手続の状況が特に不適当と認められる場合には、当該承認免税手続事業者に係る同項の承認を取り消すことができる。
art-18-3/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-5
The district director may rescind the approval under paragraph (2) pertaining to an approved tax-free procedure business operator where the approved tax-free procedure business operator has violated the provisions of laws and regulations concerning consumption tax, or where the status of the tax-free sale procedures at the tax-free procedure counter pertaining to the approval under paragraph (2) is found to be particularly inappropriate.
machine translation, not official
**第六項** 税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
art-18-3/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-6
When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
machine translation, not official
**第七項** 承認免税手続事業者は、第二項の承認に係る免税手続カウンターを廃止しようとするときは、その廃止しようとする日その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同項の承認は、同日限りその効力を失う。
art-18-3/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-7
An approved tax-free procedure business operator must, when it intends to abolish a tax-free procedure counter pertaining to the approval under paragraph (2), submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to abolish it and other matters specified by Ministry of Finance Order. In this case, when the written notification has been submitted, the approval under that paragraph ceases to be effective as of that day.
machine translation, not official
**第八項** 一の免税手続カウンターにおいて、複数の一般型輸出物品販売場において同一の日に同一の免税購入対象者に対して譲渡された免税対象物品につきその法第二十八条第一項に規定する対価の額（以下この項において「合算対象額」という。）を合計して免税販売手続を行う場合であつて、その合計した額が五千円以上であるときは、当該一般型輸出物品販売場のそれぞれにおける法第八条第一項に規定する政令で定める金額は、第十八条第四項の規定にかかわらず、当該一般型輸出物品販売場のそれぞれに係る合算対象額とする。
art-18-3/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-8
Where the amounts of consideration provided for in Article 28, paragraph (1) of the Act (referred to as the "amount to be combined" in this paragraph) for tax-exempt goods transferred on the same day to the same person eligible for tax-free purchase at multiple general-type tax-free shops are totaled and tax-free sale procedures are carried out for them at one tax-free procedure counter, and the total amount is 5,000 yen or more, the amount specified by Cabinet Order as provided for in Article 8, paragraph (1) of the Act at each of those general-type tax-free shops is, notwithstanding Article 18, paragraph (4), the amount to be combined pertaining to each of those general-type tax-free shops.
machine translation, not official
**第九項** 承認免税手続事業者は、第一項の規定により委託を受けて免税販売手続に係る事務を行つた場合には、当該免税販売手続に係る一般型輸出物品販売場を経営する事業者に対し、当該一般型輸出物品販売場を経営する事業者が法第八条第二項前段の規定による購入記録情報の提供を行うために必要な情報を提供しなければならない。
art-18-3/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-9
An approved tax-free procedure business operator that has carried out work pertaining to tax-free sale procedures upon entrustment under paragraph (1) must provide, to the business operator that operates the general-type tax-free shop pertaining to those tax-free sale procedures, the information necessary for that business operator to carry out the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act.
machine translation, not official
**第十項** 承認免税手続事業者は、財務省令で定めるところにより、第一項の規定により委託を受けて免税販売手続に係る事務を行う一般型輸出物品販売場の別に、当該免税販売手続に係る事務に関し記録を作成し、その作成した記録を保存しなければならない。
art-18-3/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-10
An approved tax-free procedure business operator must, as specified by Ministry of Finance Order, create records concerning the work pertaining to the tax-free sale procedures separately for each general-type tax-free shop for which it carries out such work upon entrustment under paragraph (1), and retain the records it has created.
machine translation, not official
### 第十八条の四（承認送受信事業者） — Approved Transmission Business Operator
caption: machine translation, not official
art-18-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4
**第一項** 輸出物品販売場を経営する事業者は、当該輸出物品販売場の購入記録情報の提供等に係る事務を、次項の規定による承認を受けた事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条において「承認送受信事業者」という。）に委託して行わせることができる。この場合において、当該輸出物品販売場を経営する事業者は、購入記録情報の提供等を行うために必要な情報を当該承認送受信事業者に提供しなければならない。
art-18-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-1
A business operator that operates a tax-free shop may have the work pertaining to the provision, etc. of purchase record information of the tax-free shop carried out by entrusting it to a business operator that has received the approval under the following paragraph (excluding a business operator exempted from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Act; referred to as an "approved transmission business operator" in this Article). In this case, the business operator that operates the tax-free shop must provide the information necessary for carrying out the provision, etc. of purchase record information to the approved transmission business operator.
machine translation, not official
**第二項** 前項の規定により委託を受けて輸出物品販売場の購入記録情報の提供等に係る事務を行おうとする事業者は、その納税地を所轄する税務署長の承認を受けなければならない。
art-18-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-2
A business operator that intends to carry out, upon entrustment under the preceding paragraph, the work pertaining to the provision, etc. of purchase record information of a tax-free shop must obtain the approval of the district director having jurisdiction over its place for tax payment.
machine translation, not official
**第三項** 前項の承認を受けようとする事業者は、購入記録情報の提供等に使用する情報システムの概要その他の財務省令で定める事項を記載した申請書に当該購入記録情報の提供等に係る事務の概要を記載した書類その他の財務省令で定める書類を添付して、その納税地を所轄する税務署長に提出しなければならない。
art-18-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-3
A business operator that intends to obtain the approval under the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating an outline of the information system used for the provision, etc. of purchase record information and other matters specified by Ministry of Finance Order, attaching to it documents describing an outline of the work pertaining to the provision, etc. of purchase record information and other documents specified by Ministry of Finance Order.
machine translation, not official
**第四項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、次に掲げる要件の全てを満たすときはその申請を承認し、当該要件のいずれかを満たさないときはその申請を却下する。
art-18-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-4
Where a written application under the preceding paragraph has been submitted, the district director is to examine it without delay, approve the application where all of the following requirements are satisfied, and dismiss the application where any of those requirements is not satisfied:
machine translation, not official
**一** 現に国税の滞納（その滞納額の徴収が著しく困難であるものに限る。）がないこと。
art-18-4/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-4/item-1
the business operator currently has no arrears of national taxes (limited to those for which collection of the amount of taxes in arrears is extremely difficult);
machine translation, not official
**二** 購入記録情報の提供等を適正に実施するための必要な体制を整備していること。
art-18-4/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-4/item-2
the business operator has established the necessary system for properly carrying out the provision, etc. of purchase record information;
machine translation, not official
**三** 当該事業者が、法第八条第八項の規定により輸出物品販売場の許可を取り消され、又は前条第五項若しくは次項の規定により承認免税手続事業者若しくは承認送受信事業者の承認を取り消され、かつ、その取消しの日から三年を経過しない者でないことその他第一項の規定により委託を受けて購入記録情報の提供等に係る事務を行う承認送受信事業者として特に不適当と認められる事情がないこと。
art-18-4/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-4/item-3
the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act, or whose approval as an approved tax-free procedure business operator or an approved transmission business operator has been rescinded pursuant to paragraph (5) of the preceding Article or the following paragraph, and for whom three years have not elapsed from the day of the rescission, and there are no other circumstances found to make it particularly inappropriate as an approved transmission business operator that carries out, upon entrustment under paragraph (1), the work pertaining to the provision, etc. of purchase record information.
machine translation, not official
**第五項** 税務署長は、承認送受信事業者が消費税に関する法令の規定に違反した場合又は第一項の規定により委託を受けて事務を行う購入記録情報の提供等の状況が特に不適当と認められる場合には、当該承認送受信事業者に係る第二項の承認を取り消すことができる。
art-18-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-5
The district director may rescind the approval under paragraph (2) pertaining to an approved transmission business operator where the approved transmission business operator has violated the provisions of laws and regulations concerning consumption tax, or where the status of the provision, etc. of purchase record information for which it carries out the work upon entrustment under paragraph (1) is found to be particularly inappropriate.
machine translation, not official
**第六項** 税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
art-18-4/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-6
When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
machine translation, not official
**第七項** 承認送受信事業者は、第二項の承認に係る事業を廃止しようとするときは、その廃止しようとする日その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同項の承認は、同日限りその効力を失う。
art-18-4/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-7
An approved transmission business operator must, when it intends to discontinue the business pertaining to the approval under paragraph (2), submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to discontinue it and other matters specified by Ministry of Finance Order. In this case, when the written notification has been submitted, the approval under that paragraph ceases to be effective as of that day.
machine translation, not official
**第八項** 第十八条第八項の規定は、承認送受信事業者が第一項の規定により委託を受けて事務を行う購入記録情報の提供について準用する。
art-18-4/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-8
The provisions of Article 18, paragraph (8) apply mutatis mutandis to the provision of purchase record information for which an approved transmission business operator carries out the work upon entrustment under paragraph (1).
machine translation, not official
**第九項** 承認送受信事業者は、第一項の規定により委託を受けて事務を行う輸出物品販売場に係る法第八条第二項前段の規定による購入記録情報の提供又は同条第三項後段の規定による税関確認情報の受領をした場合には、当該購入記録情報又は当該税関確認情報を当該輸出物品販売場を経営する事業者に提供しなければならない。
art-18-4/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-9
Where an approved transmission business operator has, in respect of a tax-free shop for which it carries out the work upon entrustment under paragraph (1), made the provision of purchase record information pursuant to the first sentence of Article 8, paragraph (2) of the Act or received customs confirmation information pursuant to the second sentence of paragraph (3) of that Article, it must provide that purchase record information or customs confirmation information to the business operator that operates the tax-free shop.
machine translation, not official
**第十項** 承認送受信事業者は、財務省令で定めるところにより、第一項の規定により委託を受けて行う購入記録情報の提供等に係る事務に関し記録を作成し、その作成した記録を保存しなければならない。
art-18-4/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-10
An approved transmission business operator must, as specified by Ministry of Finance Order, create records concerning the work pertaining to the provision, etc. of purchase record information that it carries out upon entrustment under paragraph (1), and retain the records it has created.
machine translation, not official
### 第十八条の五（臨時販売場を設置しようとする事業者に係る承認の申請手続等） — Procedures for Applying for Approval by Business Operators Intending to Establish Temporary Sales Outlets, etc.
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art-18-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5
**第一項** 法第八条第十項の承認を受けようとする事業者は、設置を予定している臨時販売場（同条第九項の規定により同条第七項に規定する輸出物品販売場とみなされる同条第九項に規定する臨時販売場をいう。以下この条において同じ。）の概要その他の財務省令で定める事項を記載した申請書を、その納税地を所轄する税務署長に提出しなければならない。
art-18-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-1
A business operator that intends to obtain the approval under Article 8, paragraph (10) of the Act must submit to the district director having jurisdiction over its place for tax payment a written application stating an outline of the temporary sales outlets it plans to establish (meaning the temporary sales outlets provided for in Article 8, paragraph (9) of the Act that are deemed to be tax-free shops provided for in paragraph (7) of that Article pursuant to paragraph (9) of that Article; the same applies in this Article) and other matters specified by Ministry of Finance Order.
machine translation, not official
**第二項** 税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、次の各号に掲げる事業者の区分に応じ、当該各号に定める場合に該当するときは法第八条第十項の承認をし、当該場合に該当しないときはその申請を却下する。
art-18-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2
Where a written application under the preceding paragraph has been submitted, the district director is to examine it without delay and, according to the category of business operator listed in the following items, grant the approval under Article 8, paragraph (10) of the Act where the application falls under the case specified in the relevant item, and dismiss the application where it does not fall under such case:
machine translation, not official
**一** 一般型輸出物品販売場とみなされる臨時販売場を設置しようとする事業者 次に掲げる要件の全てを満たす場合
art-18-5/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-1
a business operator that intends to establish a temporary sales outlet that is deemed to be a general-type tax-free shop: the case where all of the following requirements are satisfied:
machine translation, not official
**イ** 臨時販売場における免税販売手続及び購入記録情報の提供等に係る事務を的確に遂行するための必要な体制が整備されている事業者であること。
art-18-5/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-1/sub-1
that the business operator has established the necessary system for accurately carrying out the work pertaining to the tax-free sale procedures and the provision, etc. of purchase record information at the temporary sales outlet;
machine translation, not official
**ロ** 法第八条第八項（第三号に係る部分を除く。）の規定により輸出物品販売場の許可を取り消され、又は次項（第三号に係る部分を除く。）の規定により同条第十項の承認を取り消され、かつ、その取消しの日から三年を経過しない者でないことその他臨時販売場を設置する事業者として特に不適当と認められる事情がないこと。
art-18-5/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-1/sub-2
that the business operator is not a person whose permission for a tax-free shop has been rescinded pursuant to Article 8, paragraph (8) of the Act (excluding the part pertaining to item (iii)), or whose approval under Article 8, paragraph (10) of the Act has been rescinded pursuant to the following paragraph (excluding the part pertaining to item (iii)), and for whom three years have not elapsed from the day of the rescission, and that there are no other circumstances found to make it particularly inappropriate as a business operator that establishes a temporary sales outlet;
machine translation, not official
**ハ** 一般型輸出物品販売場に係る法第八条第七項の許可を受けている事業者であること。
art-18-5/par-2/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-1/sub-3
that the business operator has obtained the permission under Article 8, paragraph (7) of the Act for a general-type tax-free shop.
machine translation, not official
**二** 自動販売機型輸出物品販売場とみなされる臨時販売場を設置しようとする事業者 前号イ及びロに掲げる要件を満たす場合
art-18-5/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-2
a business operator that intends to establish a temporary sales outlet that is deemed to be a vending-machine-type tax-free shop: the case where the requirements listed in (a) and (b) of the preceding item are satisfied.
machine translation, not official
**第三項** 税務署長は、法第八条第十項の承認を受けた事業者が次の各号に掲げる場合のいずれかに該当するときは、当該承認を取り消すことができる。
art-18-5/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-3
The district director may rescind the approval where a business operator that has obtained the approval under Article 8, paragraph (10) of the Act falls under any of the cases listed in the following items:
machine translation, not official
**一** 消費税に関する法令の規定に違反した場合
art-18-5/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-3/item-1
where it has violated the provisions of laws and regulations concerning consumption tax;
machine translation, not official
**二** 臨時販売場における免税販売手続の状況が特に不適当と認められる場合
art-18-5/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-3/item-2
where the status of the tax-free sale procedures at the temporary sales outlet is found to be particularly inappropriate;
machine translation, not official
**三** 法第八条第二項前段の規定により提供された購入記録情報に不備又は不実の記録があることその他の事情により同条第一項の税関長の確認に支障があると認められる場合
art-18-5/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-3/item-3
where, owing to a deficiency in or false entry in the purchase record information provided pursuant to the first sentence of Article 8, paragraph (2) of the Act, or other circumstances, the confirmation of the director-general of the customs house under paragraph (1) of that Article is found to be hindered.
machine translation, not official
**第四項** 税務署長は、前二項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知する。
art-18-5/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-4
When the district director makes a disposition under the preceding two paragraphs, the district director is to notify the business operator pertaining to the disposition to that effect in writing.
machine translation, not official
**第五項** 法第八条第九項に規定する届出書を提出した事業者は、当該届出書に記載した事項に変更があつたときは、遅滞なく、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、同項に規定する期間を七月を超える期間とする変更があつたときは、変更前の期間に限り、同項の規定の適用があるものとする。
art-18-5/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-5
A business operator that has submitted the written notification provided for in Article 8, paragraph (9) of the Act must, when there is a change in the matters stated in the written notification, submit without delay to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order. In this case, where there has been a change making the period provided for in that paragraph a period exceeding seven months, the provisions of that paragraph apply only to the period before the change.
machine translation, not official
**第六項** 法第八条第十項の承認を受けた事業者は、当該承認に係る臨時販売場の設置をやめようとするときは、そのやめようとする日その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。この場合において、当該届出書の提出があつたときは、同項の承認は、同日限りその効力を失う。
art-18-5/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-6
A business operator that has obtained the approval under Article 8, paragraph (10) of the Act must, when it intends to cease establishing the temporary sales outlet pertaining to the approval, submit to the district director having jurisdiction over its place for tax payment a written notification stating the day on which it intends to cease and other matters specified by Ministry of Finance Order. In this case, when the written notification has been submitted, the approval under that paragraph ceases to be effective as of that day.
machine translation, not official
### 第十八条の六（税関長の権限の委任） — Delegation of Powers of the Director-General of a Customs House
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art-18-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6
**第一項** 法第八条第六項の規定による徴収に係る税関長の権限及びその徴収する消費税に関する法令の規定に基づく税関長の権限は、次の各号に掲げる権限の区分に応じ、当該各号に定める税関官署の長に委任されるものとする。ただし、国税通則法（昭和三十七年法律第六十六号）第四十五条第一項（税関長又は国税局長が徴収する場合の読替規定）の規定により読み替えて適用する同法第四十条（滞納処分）並びに同法第四十三条第四項及び第五項（国税の徴収の所轄庁）の規定に基づく税関長の権限については、税関長が自ら行うことを妨げない。
art-18-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-1
The powers of the director-general of a customs house pertaining to the collection under Article 8, paragraph (6) of the Act, and the powers of the director-general of a customs house under the provisions of laws and regulations concerning the consumption tax collected thereby, are delegated to the head of the customs office specified in the following items according to the category of powers listed in those items; provided, however, that this does not preclude the director-general of a customs house from exercising on his or her own the powers of the director-general of a customs house under Article 40 (Delinquent Tax Collection Procedure) of the Act on General Rules for National Taxes (Act No. 66 of 1962) as applied with replacement of terms pursuant to Article 45, paragraph (1) (Replacement of Terms Where the Director-General of the Customs House or the Regional Commissioner Collects National Tax) of that Act, and under Article 43, paragraphs (4) and (5) (Competent Agency for Collection of National Taxes) of that Act:
machine translation, not official
**一** 法第八条第六項の規定による徴収に係る税関長の権限並びにその徴収する消費税に関する国税通則法第三十三条第三項（賦課決定の所轄庁等）の規定により読み替えて適用する同法第三十二条第一項から第四項まで（賦課決定）、同法第三十三条第四項、同法第四十五条第一項の規定により読み替えて適用する同法第三十六条（納税の告知）、第三十八条第一項及び第二項（繰上請求）並びに第四十条並びに同法第四十三条第一項ただし書、第四項及び第五項の規定に基づく税関長の権限（以下この項においてこれらの権限を「税関長権限」という。）（次号の規定により同号に定める税関官署の長に委任されるものを除く。） 当該税関長権限に係る処分の対象となる事項を所轄する税関支署
art-18-6/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-1/item-1
the powers of the director-general of a customs house pertaining to the collection under Article 8, paragraph (6) of the Act, and the powers of the director-general of a customs house under the provisions of Article 32, paragraphs (1) through (4) (Assessment and Determination) of the Act on General Rules for National Taxes as applied with replacement of terms pursuant to Article 33, paragraph (3) (Competent Agency for Assessment and Determination, etc.) of that Act, Article 33, paragraph (4) of that Act, Article 36 (Notice of Tax Payment), Article 38, paragraphs (1) and (2) (Advance Demand) and Article 40 of that Act as applied with replacement of terms pursuant to Article 45, paragraph (1) of that Act, and the proviso to Article 43, paragraph (1) and Article 43, paragraphs (4) and (5) of that Act, in respect of the consumption tax collected thereby (those powers are referred to as the "powers of the Director-General of Customs" in this paragraph) (excluding those delegated to the head of the customs office specified in the following item pursuant to that item): the customs branch office having jurisdiction over the matters subject to the disposition pertaining to those powers of the Director-General of Customs;
machine translation, not official
**二** 税関長権限 当該税関長権限に係る処分の対象となる事項を税関長が定めるところに従つて所轄する税関出張所、税関支署出張所並びに税関長が指定する税関監視署及び税関支署監視署
art-18-6/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-1/item-2
the powers of the Director-General of Customs: the customs sub-offices and customs branch sub-offices, and the customs surveillance offices and customs branch surveillance offices designated by the director-general of a customs house, that have jurisdiction, as determined by the director-general of a customs house, over the matters subject to the disposition pertaining to those powers of the Director-General of Customs.
machine translation, not official
**第二項** 税関長は、必要があると認めるときは、前項各号の規定により当該各号に定める税関官署の長に委任される権限の範囲を制限することができる。
art-18-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-2
The director-general of a customs house may, where the director-general finds it necessary, limit the scope of the powers delegated to the head of the customs office specified in each item pursuant to the items of the preceding paragraph.
machine translation, not official
**第三項** 税関長は、第一項第二号に定める税関官署の管轄を定め、若しくは同号の指定をし、又は前項の規定により税関官署の長に委任される権限の範囲を制限したときは、これらの内容を公告しなければならない。
art-18-6/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-3
Where the director-general of a customs house has determined the jurisdiction of the customs offices specified in paragraph (1), item (ii), has made the designation under that item, or has limited the scope of the powers delegated to the heads of customs offices pursuant to the preceding paragraph, the director-general must give public notice of these particulars.
machine translation, not official
**第四項** 第一項ただし書の規定により同項ただし書に規定する権限について税関長が自ら行うこととした場合には、当該税関長は、遅滞なく、その旨を納税義務者に通知するものとする。
art-18-6/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-4
Where the director-general of a customs house has decided, pursuant to the proviso to paragraph (1), to exercise on his or her own the powers prescribed in the proviso to that paragraph, the director-general is to notify the taxpayer to that effect without delay.
machine translation, not official
### 第十九条（基準期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — Treatment of Amounts of Refunds, etc. of Consideration for Export Transactions, etc. in Calculating Taxable Sales for the Base Period
caption: machine translation, not official
art-19 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
**第一項** 事業者が、基準期間において、法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除される課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。次条から第二十五条の四までにおいて同じ。）につき、返品を受け、又は値引き若しくは割戻しをしたことにより、当該課税資産の譲渡等の対価の額（法第二十八条第一項に規定する対価の額をいう。以下この条、第二十二条、第二十三条及び第二十五条の四第一項において同じ。）の全部若しくは一部の返還又は当該課税資産の譲渡等の対価の額に係る売掛金その他の債権の額の全部若しくは一部の減額（以下この条において「輸出取引等に係る対価の返還等」という。）をした場合には、法第九条第二項第一号イに掲げる金額の計算については、当該基準期間中に行つた当該輸出取引等に係る対価の返還等の金額を含めて行うものとする。
art-19/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19/par-1
Where a business operator, in the base period, has received returned goods, or granted a discount or rebate, with respect to a taxable transfer, etc. of assets for which consumption tax is exempted under the provisions of Article 7, paragraph (1) of the Act, Article 8, paragraph (1) of the Act or other laws or treaties (excluding those that fall under a specified transfer, etc. of assets; the same applies from the following Article through Article 25-4), and has thereby refunded all or part of the amount of consideration for the taxable transfer, etc. of assets (meaning the amount of consideration provided for in Article 28, paragraph (1) of the Act; the same applies in this Article, Article 22, Article 23 and Article 25-4, paragraph (1)) or reduced all or part of the amount of accounts receivable or other claims pertaining to the amount of consideration for the taxable transfer, etc. of assets (referred to as the "refund, etc. of consideration for export transactions, etc." in this Article), the calculation of the amount listed in Article 9, paragraph (2), item (i), (a) of the Act is to be made including the amount of the refund, etc. of consideration for export transactions, etc. made during that base period.
machine translation, not official
### 第二十条（事業を開始した日の属する課税期間等の範囲） — Scope of the Taxable Period Including the Day on Which a Business Commenced, etc.
caption: machine translation, not official
art-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20
**第一項** 法第九条第四項に規定する政令で定める課税期間は、次に掲げる課税期間とする。
art-20/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20/par-1
The taxable periods specified by Cabinet Order as provided for in Article 9, paragraph (4) of the Act are the following taxable periods:
machine translation, not official
**一** 事業者が国内において課税資産の譲渡等に係る事業を開始した日の属する課税期間
art-20/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20/par-1/item-1
the taxable period that includes the day on which a business operator commenced a business pertaining to taxable transfers, etc. of assets in Japan;
machine translation, not official
**二** 個人事業者が相続により法第九条第四項の規定の適用を受けていた被相続人の事業を承継した場合における当該相続があつた日の属する課税期間
art-20/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20/par-1/item-2
where an individual business operator has succeeded, by inheritance, to the business of a decedent who was subject to the application of Article 9, paragraph (4) of the Act, the taxable period that includes the day of that inheritance;
machine translation, not official
**三** 法人が合併（合併により法人を設立する場合を除く。）により法第九条第四項の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する課税期間
art-20/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20/par-1/item-3
where a corporation has succeeded, by a merger (excluding the case where a corporation is established by the merger), to the business of a merged corporation that was subject to the application of Article 9, paragraph (4) of the Act, the taxable period that includes the day of that merger;
machine translation, not official
**四** 法人が吸収分割により法第九条第四項の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する課税期間
art-20/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20/par-1/item-4
where a corporation has succeeded, by an absorption-type company split, to the business of a splitting corporation that was subject to the application of Article 9, paragraph (4) of the Act, the taxable period that includes the day of that absorption-type company split.
machine translation, not official
### 第二十条の二（納税義務の免除の規定の適用を受けない旨の届出等に関する特例） — Special Provisions on Notification, etc. to the Effect of Choosing Not to Be Subject to the Provisions on Exemption from Tax Liability
caption: machine translation, not official
art-20-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2
**第一項** 法第九条第四項の規定の適用を受けようとする事業者が、やむを得ない事情があるため同項の規定による届出書（以下この条において「課税事業者選択届出書」という。）を同項の規定の適用を受けようとする課税期間の初日の前日（当該課税期間が前条に規定する課税期間である場合には、当該課税期間の末日。以下この項、第三項及び第四項において同じ。）までに提出できなかつた場合において、当該課税期間以後の課税期間につき法第九条第四項の規定の適用を受けることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は課税事業者選択届出書を当該適用を受けようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。
art-20-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-1
Where a business operator that intends to be subject to the application of Article 9, paragraph (4) of the Act has, owing to unavoidable circumstances, been unable to submit the written notification under that paragraph (referred to as the "notification of election to be a taxable business operator" in this Article) by the day before the first day of the taxable period for which it intends to be subject to the application of that paragraph (where that taxable period is the taxable period provided for in the preceding Article, the last day of that taxable period; the same applies in this paragraph and paragraphs (3) and (4)), and has obtained the approval of the district director having jurisdiction over its place for tax payment to be subject to the application of Article 9, paragraph (4) of the Act for the taxable periods on or after that taxable period, the business operator is deemed to have submitted the notification of election to be a taxable business operator to that district director on the day before the first day of the taxable period for which it intends to be subject to that application.
machine translation, not official
**第二項** 法第九条第四項の規定の適用を受けることをやめようとする事業者が、やむを得ない事情があるため同条第五項の規定による届出書（事業を廃止した旨を記載した届出書を除く。以下この条において「課税事業者選択不適用届出書」という。）を法第九条第四項の規定の適用を受けることをやめようとする課税期間の初日の前日までに提出できなかつた場合において、当該課税期間以後の課税期間につき同項の規定の適用を受けることをやめることについてその納税地を所轄する税務署長の承認を受けたときは、当該事業者は課税事業者選択不適用届出書を当該適用を受けることをやめようとする課税期間の初日の前日に当該税務署長に提出したものとみなす。
art-20-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-2
Where a business operator that intends to cease to be subject to the application of Article 9, paragraph (4) of the Act has, owing to unavoidable circumstances, been unable to submit the written notification under paragraph (5) of that Article (excluding a written notification stating that the business has been discontinued; referred to as the "notification of withdrawal from election as a taxable business operator" in this Article) by the day before the first day of the taxable period for which it intends to cease to be subject to the application of Article 9, paragraph (4) of the Act, and has obtained the approval of the district director having jurisdiction over its place for tax payment to cease to be subject to the application of that paragraph for the taxable periods on or after that taxable period, the business operator is deemed to have submitted the notification of withdrawal from election as a taxable business operator to that district director on the day before the first day of the taxable period for which it intends to cease to be subject to that application.
machine translation, not official
**第三項** 前二項の承認を受けようとする事業者は、法第九条第四項の規定の適用を受けようとし、又は受けることをやめようとする課税期間の初日の年月日、課税事業者選択届出書又は課税事業者選択不適用届出書を当該課税期間の初日の前日までに提出できなかつた事情その他財務省令で定める事項を記載した申請書を、当該事情がやんだ後相当の期間内に、その納税地を所轄する税務署長に提出しなければならない。
art-20-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-3
A business operator that intends to obtain the approval under the preceding two paragraphs must submit to the district director having jurisdiction over its place for tax payment, within a reasonable period after the circumstances have ceased, a written application stating the date of the first day of the taxable period for which it intends to be subject to the application of Article 9, paragraph (4) of the Act or to cease to be subject to it, the circumstances that prevented it from submitting the notification of election to be a taxable business operator or the notification of withdrawal from election as a taxable business operator by the day before the first day of that taxable period, and other matters specified by Ministry of Finance Order.
machine translation, not official
**第四項** 税務署長は、前項の申請書の提出があつた場合において、その申請をした事業者が課税事業者選択届出書又は課税事業者選択不適用届出書をその申請に係る課税期間の初日の前日までに提出できなかつたことについてやむを得ない事情がないと認めるときは、その申請を却下する。
art-20-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-4
Where a written application under the preceding paragraph has been submitted and the district director finds that there were no unavoidable circumstances for the business operator that filed the application having been unable to submit the notification of election to be a taxable business operator or the notification of withdrawal from election as a taxable business operator by the day before the first day of the taxable period pertaining to the application, the district director is to dismiss the application.
machine translation, not official
**第五項** 税務署長は、第三項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知する。
art-20-2/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-5
Where a written application under paragraph (3) has been submitted and the district director makes a disposition of approval or dismissal of the application, the district director is to notify the business operator that filed the application to that effect in writing.
machine translation, not official
### 第二十条の三（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用） — Application Where the Purchase, etc. of an Adjustment-Target Fixed Asset Is the Taking Out of Taxable Goods from a Bonded Area Pertaining to the Submission of a Special Return, etc.
caption: machine translation, not official
art-20-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-3
**第一項** 法第九条第七項に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物（法律又は条約の規定により消費税が免除されるものを除く。以下この条、第二十五条第二項及び第二十五条の六において同じ。）の保税地域からの引取りである場合又は特例申告に関する決定（特例申告書に記載すべき法第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。第二十五条第二項及び第二十五条の六において同じ。）に係る課税貨物の保税地域からの引取りである場合における法第九条第七項の規定の適用については、同項中「第九項」とあるのは「以下この項、第九項」と、「行つた場合（」とあるのは「行つた場合（当該調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とし、」と、「当該調整対象固定資産の仕入れ等を行つた場合」とあるのは「当該特例申告書を提出した場合又は当該特例申告に関する決定の通知を受けた場合」とする。
art-20-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-3/par-1
In the application of Article 9, paragraph (7) of the Act in the case where the purchase, etc. of an adjustment-target fixed asset provided for in Article 9, paragraph (7) of the Act is the taking out of a bonded area of taxable goods pertaining to the submission of a special return (excluding those for which consumption tax is exempted under the provisions of laws or treaties; the same applies in this Article, Article 25, paragraph (2) and Article 25-6), or is the taking out of a bonded area of taxable goods pertaining to a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount listed in Article 47, paragraph (1), item (i) or (ii) of the Act that is to be stated in the special return; the same applies in Article 25, paragraph (2) and Article 25-6), the phrase "the same applies in paragraph (9)" in that paragraph is deemed to be replaced with "the same applies hereinafter in this paragraph, paragraph (9)", the phrase "(including where" is deemed to be replaced with "(where the purchase, etc. of an adjustment-target fixed asset is the taking out of a bonded area of taxable goods pertaining to the submission of a special return, the case where that special return is submitted, where it is the taking out of a bonded area of taxable goods pertaining to a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount listed in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return is received, and including where", and the phrase "it made that purchase, etc. of an adjustment-target fixed asset" is deemed to be replaced with "that special return was submitted or notice of that determination on a special return was received".
machine translation, not official
### 第二十条の四（特定期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — Treatment of Amounts of Refunds, etc. of Consideration for Export Transactions, etc. in Calculating Taxable Sales for the Specified Period
caption: machine translation, not official
art-20-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-4
**第一項** 第十九条の規定は、法第九条の二第二項第一号に掲げる金額の計算について準用する。この場合において、第十九条中「、基準期間」とあるのは「、法第九条の二第一項に規定する特定期間」と、「この条、第二十二条、第二十三条及び第二十五条の四第一項」とあるのは「この条」と、「第九条第二項第一号イ」とあるのは「第九条の二第二項第一号」と、「基準期間中」とあるのは「特定期間中」と読み替えるものとする。
art-20-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-4/par-1
The provisions of Article 19 apply mutatis mutandis to the calculation of the amount listed in Article 9-2, paragraph (2), item (i) of the Act. In this case, the phrase "in the base period" in Article 19 is deemed to be replaced with "in the specified period provided for in Article 9-2, paragraph (1) of the Act", the phrase "this Article, Article 22, Article 23 and Article 25-4, paragraph (1)" with "this Article", the phrase "Article 9, paragraph (2), item (i), (a) of the Act" with "Article 9-2, paragraph (2), item (i) of the Act", and the phrase "during that base period" with "during that specified period".
machine translation, not official
### 第二十条の五（短期事業年度の範囲等） — Scope of Short Business Years, etc.
caption: machine translation, not official
art-20-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5
**第一項** 法第九条の二第四項第二号に規定する前事業年度から除かれる同号に規定する政令で定めるものは、次に掲げるものとする。
art-20-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5/par-1
The things excluded from the previous business year provided for in Article 9-2, paragraph (4), item (ii) of the Act, being those specified by Cabinet Order as provided for in that item, are the following:
machine translation, not official
**一** その事業年度の前事業年度で七月以下であるもの
art-20-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5/par-1/item-1
the previous business year of the business year, where that previous business year is seven months or less;
machine translation, not official
**二** その事業年度の前事業年度（七月以下であるものを除く。）で法第九条の二第四項第二号に規定する六月の期間の末日（当該六月の期間の末日が次条第一項各号に掲げる場合に該当するときは当該各号に定める日）の翌日から当該前事業年度終了の日までの期間が二月未満であるもの
art-20-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5/par-1/item-2
the previous business year of the business year (excluding a previous business year that is seven months or less) for which the period from the day following the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act (where the last day of that six-month period falls under any of the cases listed in the items of paragraph (1) of the following Article, the day specified in the relevant item) to the day on which that previous business year ends is less than two months.
machine translation, not official
**第二項** 法第九条の二第四項第三号に規定する前々事業年度から除かれる同号に規定する政令で定めるものは、次に掲げるものとする。
art-20-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5/par-2
The things excluded from the second preceding business year provided for in Article 9-2, paragraph (4), item (iii) of the Act, being those specified by Cabinet Order as provided for in that item, are the following:
machine translation, not official
**一** その事業年度の前々事業年度で当該事業年度の基準期間に含まれるもの
art-20-5/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5/par-2/item-1
the second preceding business year of the business year, where that second preceding business year is included in the base period of that business year;
machine translation, not official
**二** その事業年度の前々事業年度（六月以下であるものを除く。）で法第九条の二第四項第三号に規定する六月の期間の末日（当該六月の期間の末日が次条第二項各号に掲げる場合に該当するときは当該各号に定める日）の翌日から当該前々事業年度の翌事業年度終了の日までの期間が二月未満であるもの
art-20-5/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5/par-2/item-2
the second preceding business year of the business year (excluding a second preceding business year that is six months or less) for which the period from the day following the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act (where the last day of that six-month period falls under any of the cases listed in the items of paragraph (2) of the following Article, the day specified in the relevant item) to the day on which the business year following that second preceding business year ends is less than two months;
machine translation, not official
**三** その事業年度の前々事業年度（六月以下であるものに限る。）でその翌事業年度が二月未満であるもの
art-20-5/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5/par-2/item-3
the second preceding business year of the business year (limited to a second preceding business year that is six months or less) for which the business year following it is less than two months.
machine translation, not official
### 第二十条の六（六月の期間の特例） — Special Provisions on the Six-Month Period
caption: machine translation, not official
art-20-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6
**第一項** 法第九条の二第四項第二号に規定する六月の期間の末日が次の各号に掲げる場合に該当するときは、同項第二号に規定する前事業年度開始の日から当該各号に定める日までの期間を当該六月の期間とみなして、同項の規定を適用する。
art-20-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1
Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the previous business year provided for in item (ii) of that paragraph to the day specified in the relevant item to be that six-month period:
machine translation, not official
**一** 法第九条の二第四項第二号に規定する六月の期間の末日がその月の末日でない場合（当該前事業年度終了の日（当該六月の期間の末日後に当該終了の日の変更があつた場合には、その変更前の終了の日とする。以下この項において同じ。）が月の末日である場合に限る。） 当該六月の期間の末日の属する月の前月の末日
art-20-6/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1/item-1
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act is not the last day of a month (limited to the case where the day on which that previous business year ends (where the day on which it ends has been changed after the last day of that six-month period, the day on which it ended before the change; the same applies in this paragraph) is the last day of a month): the last day of the month preceding the month that includes the last day of that six-month period;
machine translation, not official
**二** 法第九条の二第四項第二号に規定する六月の期間の末日がその日の属する月の当該前事業年度の終了応当日（当該前事業年度終了の日に応当する当該前事業年度に属する各月の日をいう。以下この号において同じ。）でない場合（当該前事業年度終了の日が月の末日である場合を除く。） 当該六月の期間の末日の直前の終了応当日
art-20-6/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1/item-2
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (ii) of the Act is not the corresponding end day of that previous business year in the month that includes that day (meaning the day of each month belonging to that previous business year that corresponds to the day on which that previous business year ends; the same applies in this item) (excluding the case where the day on which that previous business year ends is the last day of a month): the corresponding end day immediately preceding the last day of that six-month period.
machine translation, not official
**第二項** 法第九条の二第四項第三号に規定する六月の期間（同号に規定する前々事業年度が六月以下である場合における当該六月の期間を除く。）の末日が次の各号に掲げる場合に該当するときは、同項第三号に規定する前々事業年度開始の日から当該各号に定める日までの期間を当該六月の期間とみなして、同項の規定を適用する。
art-20-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-2
Where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act (excluding the six-month period in the case where the second preceding business year provided for in that item is six months or less) falls under any of the cases listed in the following items, the provisions of that paragraph apply by deeming the period from the first day of the second preceding business year provided for in item (iii) of that paragraph to the day specified in the relevant item to be that six-month period:
machine translation, not official
**一** 法第九条の二第四項第三号に規定する六月の期間の末日がその月の末日でない場合（当該前々事業年度終了の日（当該六月の期間の末日後に当該終了の日の変更があつた場合には、その変更前の終了の日とする。以下この項において同じ。）が月の末日である場合に限る。） 当該六月の期間の末日の属する月の前月の末日
art-20-6/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-2/item-1
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act is not the last day of a month (limited to the case where the day on which that second preceding business year ends (where the day on which it ends has been changed after the last day of that six-month period, the day on which it ended before the change; the same applies in this paragraph) is the last day of a month): the last day of the month preceding the month that includes the last day of that six-month period;
machine translation, not official
**二** 法第九条の二第四項第三号に規定する六月の期間の末日がその日の属する月の当該前々事業年度の終了応当日（当該前々事業年度終了の日に応当する当該前々事業年度に属する各月の日をいう。以下この号において同じ。）でない場合（当該前々事業年度終了の日が月の末日である場合を除く。） 当該六月の期間の末日の直前の終了応当日
art-20-6/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-2/item-2
where the last day of the six-month period provided for in Article 9-2, paragraph (4), item (iii) of the Act is not the corresponding end day of that second preceding business year in the month that includes that day (meaning the day of each month belonging to that second preceding business year that corresponds to the day on which that second preceding business year ends; the same applies in this item) (excluding the case where the day on which that second preceding business year ends is the last day of a month): the corresponding end day immediately preceding the last day of that six-month period.
machine translation, not official
### 第二十一条（相続があつた場合の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability in the Case of Inheritance
caption: machine translation, not official
art-21 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-21
**第一項** 相続により、二以上の事業場を有する被相続人の事業を二以上の相続人が当該二以上の事業場を事業場ごとに分割して承継した場合における法第十条第一項又は第二項の規定の適用については、これらの規定に規定する被相続人の基準期間における課税売上高は、当該被相続人の当該基準期間における課税売上高のうち当該相続人が相続した事業場に係る部分の金額とする。
art-21/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-21/par-1
In the application of Article 10, paragraph (1) or (2) of the Act in the case where, through inheritance, the business of a decedent who had two or more places of business is succeeded to by two or more heirs who divide those two or more places of business among themselves place of business by place of business, the taxable sales in the base period of the decedent prescribed in those provisions are to be the portion of the decedent's taxable sales in that base period that pertains to the places of business inherited by the relevant heir.
machine translation, not official
### 第二十二条（合併があつた場合の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability in the Case of Merger
caption: machine translation, not official
art-22 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22
**第一項** 法第十一条第一項に規定する政令で定めるところにより計算した金額は、同項の合併法人の合併があつた日の属する事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に終了した同項の被合併法人の各事業年度における課税売上高（当該各事業年度の国内における課税資産の譲渡等の対価の額の合計額から、第一号に掲げる金額から第二号に掲げる金額を控除した金額の合計額を控除した残額をいう。以下この条及び次条において同じ。）の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額とする。
art-22/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (1) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in each of those business years, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i); the same applies hereinafter in this Article and the following Article) of the merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day of the merger of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
machine translation, not official
**一** 当該各事業年度において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額（当該各事業年度において行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
art-22/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1/item-1
the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in each business year (including the amount of refunds, etc. of consideration for export transactions, etc. prescribed in Article 19 made in each business year);
machine translation, not official
**二** 当該各事業年度において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
art-22/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1/item-2
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in each business year by 100/78.
machine translation, not official
**第二項** 法第十一条第二項に規定する政令で定めるところにより計算した金額は、同項の合併法人の当該事業年度の基準期間の初日から同日以後一年を経過する日までの間に終了した同項の被合併法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額（当該基準期間中に合併があつた場合には、当該計算した金額を当該基準期間に含まれる事業年度の月数の合計数で除し、これに当該基準期間の初日から当該合併があつた日の前日までの期間の月数を乗じて計算した金額）とする。
art-22/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-2
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the merged corporation referred to in that paragraph that ended during the period from the first day of the base period of the business year of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve (where a merger took place during that base period, the amount calculated by dividing the amount so calculated by the total number of months in the business years included in that base period and multiplying the result by the number of months in the period from the first day of that base period to the day preceding the day of that merger).
machine translation, not official
**第三項** 法第十一条第三項に規定する政令で定めるところにより計算した金額は、同項の合併法人の合併があつた日の属する事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に終了した同項の被合併法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額とする。
art-22/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-3
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (3) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day of the merger of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
machine translation, not official
**第四項** 法第十一条第四項に規定する政令で定めるところにより計算した金額は、同項の合併法人の当該事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に終了した同項の各被合併法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに当該合併法人の当該事業年度開始の日の二年前の日の前日から合併があつた日の前日までの期間の月数を乗じて計算した金額とする。
art-22/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-4
The amount calculated as specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of each merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the merging corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by the number of months in the period from the day preceding the day two years before the first day of the business year of that merging corporation to the day preceding the day of the merger.
machine translation, not official
**第五項** 法第十一条第四項に規定する政令で定める場合は、同項の合併法人の当該事業年度の基準期間に含まれる事業年度の月数の合計数が合併の日から当該合併法人の当該事業年度開始の日の前日の一年前の日の前日までの期間の月数を超える場合とする。
art-22/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-5
The cases specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act are the cases where the total number of months in the business years included in the base period of the business year of the merging corporation referred to in that paragraph exceeds the number of months in the period from the day of the merger to the day preceding the day one year before the day preceding the first day of the business year of that merging corporation.
machine translation, not official
**第六項** 法第十一条第四項に規定する政令で定める金額は、次の各号に掲げる場合の区分に応じ当該各号に定める金額とする。
art-22/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-6
The amount specified by Cabinet Order prescribed in Article 11, paragraph (4) of the Act is to be, according to the category of cases set out in the following items, the amount specified in the relevant item:
machine translation, not official
**一** 法第十一条第四項の合併法人の当該事業年度の基準期間における課税売上高がない場合 当該合併法人の当該事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に終了した同項の各被合併法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額の合計額
art-22/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-6/item-1
Where there are no taxable sales in the base period of the business year of the merging corporation referred to in Article 11, paragraph (4) of the Act: the total of the amounts calculated by dividing the total amount of the taxable sales in each business year of each merged corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of that merging corporation to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve;
machine translation, not official
**二** 前項に規定する場合に該当する場合 法第十一条第四項の合併法人の当該事業年度の基準期間における課税売上高（同項に規定する事業年度の基準期間における課税売上高をいう。）を当該基準期間に含まれる事業年度の月数の合計数で除し、これに前項に規定する期間の月数を乗じて計算した金額と第四項の規定により計算した金額との合計額
art-22/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-6/item-2
Where the case falls under the case prescribed in the preceding paragraph: the total of the amount calculated by dividing the taxable sales in the base period of the business year of the merging corporation referred to in Article 11, paragraph (4) of the Act (meaning the taxable sales in the base period of the business year prescribed in that paragraph) by the total number of months in the business years included in that base period and multiplying the result by the number of months in the period prescribed in the preceding paragraph, and the amount calculated pursuant to the provisions of paragraph (4).
machine translation, not official
**第七項** 前各項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-22/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-7
The number of months in the preceding paragraphs is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.
machine translation, not official
### 第二十三条（分割等があつた場合の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability in the Case of a Corporate Split, etc.
caption: machine translation, not official
art-23 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
**第一項** 法第十二条第一項に規定する政令で定めるところにより計算した金額は、同項の新設分割子法人の分割等（同項に規定する分割等をいう。以下この条において同じ。）があつた日の属する事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に終了した同項の新設分割親法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額とする。
art-23/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (1) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off parent corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day on which a corporate split, etc. of the split-off subsidiary corporation referred to in that paragraph (meaning a corporate split, etc. prescribed in that paragraph; the same applies hereinafter in this Article) took place to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
machine translation, not official
**第二項** 法第十二条第二項に規定する政令で定めるところにより計算した金額は、同項の新設分割子法人の当該事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に終了した同項の新設分割親法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額とする。
art-23/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-2
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (2) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off parent corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the split-off subsidiary corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
machine translation, not official
**第三項** 法第十二条第三項に規定する新設分割子法人の当該事業年度の基準期間における課税売上高として政令で定めるところにより計算した金額は、同項の新設分割子法人の当該基準期間中の国内における課税資産の譲渡等の対価の額の合計額から当該基準期間における法第九条第二項第一号に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額を当該基準期間に含まれる事業年度の月数の合計数で除し、これに十二を乗じて計算した金額（当該新設分割子法人の当該事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に開始した法第十二条第三項の新設分割親法人の各事業年度（以下この項及び次項において「特定事業年度」という。）中に分割等があつた場合には、当該計算した金額を当該特定事業年度の月数の合計数で除し、これに当該分割等があつた日から当該特定事業年度のうち最後の事業年度終了の日までの期間の月数を乗じて計算した金額）とする。
art-23/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-3
The amount calculated as specified by Cabinet Order as the taxable sales in the base period of the business year of the split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act is to be the amount calculated by dividing the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan during that base period of the split-off subsidiary corporation referred to in that paragraph, the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2), item (i) of the Act for that base period by the total number of months in the business years included in that base period and multiplying the result by twelve (where a corporate split, etc. took place during any of the business years of the split-off parent corporation referred to in Article 12, paragraph (3) of the Act that began during the period from the day preceding the day two years before the first day of the business year of that split-off subsidiary corporation to the day on which one year has elapsed from that day (hereinafter in this paragraph and the following paragraph referred to as the "specified business years"), the amount calculated by dividing the amount so calculated by the total number of months in those specified business years and multiplying the result by the number of months in the period from the day on which that corporate split, etc. took place to the last day of the last business year among those specified business years).
machine translation, not official
**第四項** 法第十二条第三項に規定する新設分割親法人の当該新設分割子法人の当該事業年度の基準期間に対応する期間における課税売上高として政令で定めるところにより計算した金額は、同項の新設分割親法人の特定事業年度における課税売上高（当該特定事業年度の国内における課税資産の譲渡等の対価の額の合計額から、第一号に掲げる金額から第二号に掲げる金額を控除した金額の合計額を控除した残額をいう。）の合計額を当該特定事業年度の月数の合計数で除し、これに十二を乗じて計算した金額とする。
art-23/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4
The amount calculated as specified by Cabinet Order as the taxable sales of the split-off parent corporation in the period corresponding to the base period of that business year of that split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in the specified business years of the split-off parent corporation referred to in that paragraph (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in those specified business years, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i)) by the total number of months in those specified business years and multiplying the result by twelve.
machine translation, not official
**一** 当該特定事業年度において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額（当該特定事業年度において行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
art-23/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4/item-1
the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in the specified business years (including the amount of refunds, etc. of consideration for export transactions, etc. prescribed in Article 19 made in the specified business years);
machine translation, not official
**二** 当該特定事業年度において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
art-23/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4/item-2
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in the specified business years by 100/78.
machine translation, not official
**第五項** 法第十二条第四項に規定する政令で定めるところにより計算した金額は、同項の新設分割親法人の当該事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に開始した同項の新設分割子法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額（当該新設分割親法人の当該事業年度の基準期間の初日の翌日から当該事業年度開始の日の一年前の日の前々日までの間に分割等があつた場合には、当該計算した金額を第一号に掲げる月数の合計数で除し、これに第二号に掲げる月数を乗じて計算した金額）とする。
art-23/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (4) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the split-off subsidiary corporation referred to in that paragraph that began during the period from the day preceding the day two years before the first day of the business year of the split-off parent corporation referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve (where a corporate split, etc. took place during the period from the day following the first day of the base period of the business year of that split-off parent corporation to the day two days before the day one year before the first day of that business year, the amount calculated by dividing the amount so calculated by the total number of months set out in item (i) and multiplying the result by the number of months set out in item (ii)).
machine translation, not official
**一** 当該新設分割親法人の基準期間に含まれる事業年度の月数の合計数
art-23/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5/item-1
the total number of months in the business years included in the base period of that split-off parent corporation;
machine translation, not official
**二** 当該分割等があつた日から当該新設分割親法人の基準期間の末日までの期間の月数
art-23/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5/item-2
the number of months in the period from the day on which that corporate split, etc. took place to the last day of the base period of that split-off parent corporation.
machine translation, not official
**第六項** 法第十二条第五項に規定する政令で定めるところにより計算した金額は、同項の分割承継法人の吸収分割があつた日の属する事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に終了した同項の分割法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額とする。
art-23/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-6
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (5) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the splitting corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year that includes the day on which the absorption-type company split of the successor corporation in a company split referred to in that paragraph took place to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
machine translation, not official
**第七項** 法第十二条第六項に規定する政令で定めるところにより計算した金額は、同項の分割承継法人の当該事業年度開始の日の二年前の日の前日から同日以後一年を経過する日までの間に終了した同項の分割法人の各事業年度における課税売上高の合計額を当該各事業年度の月数の合計数で除し、これに十二を乗じて計算した金額とする。
art-23/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-7
The amount calculated as specified by Cabinet Order prescribed in Article 12, paragraph (6) of the Act is to be the amount calculated by dividing the total amount of the taxable sales in each business year of the splitting corporation referred to in that paragraph that ended during the period from the day preceding the day two years before the first day of the business year of the successor corporation in a company split referred to in that paragraph to the day on which one year has elapsed from that day by the total number of months in those business years and multiplying the result by twelve.
machine translation, not official
**第八項** 前各項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-23/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-8
The number of months in the preceding paragraphs is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.
machine translation, not official
**第九項** 法第十二条第七項第三号に規定する政令で定める要件は、金銭以外の資産の譲渡が、新たな法人の設立の時において予定されており、かつ、当該設立の時から六月以内に行われたこととする。
art-23/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-9
The requirement specified by Cabinet Order prescribed in Article 12, paragraph (7), item (iii) of the Act is that the transfer of assets other than money is planned at the time of the establishment of the new corporation and is carried out within six months from the time of that establishment.
machine translation, not official
### 第二十四条（新設分割親法人の特殊関係者の範囲） — Scope of Persons in a Special Relationship with a Split-off Parent Corporation
caption: machine translation, not official
art-24 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24
**第一項** 法第十二条第三項に規定する政令で定める特殊な関係にある者は、次に掲げる者（その者が同項の新設分割子法人で自己の株式又は出資を有する場合の当該新設分割子法人を除く。）とする。
art-24/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1
The persons in a special relationship specified by Cabinet Order prescribed in Article 12, paragraph (3) of the Act are the persons set out in the following items (excluding, where such a person is a split-off subsidiary corporation referred to in that paragraph that holds its own shares or equity, that split-off subsidiary corporation):
machine translation, not official
**一** 法第十二条第一項に規定する新設分割親法人（以下この条において「新設分割親法人」という。）の株主等（株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者をいい、当該新設分割親法人が自己の株式又は出資を有する場合の当該新設分割親法人を除く。以下この項において同じ。）の一人（個人である株主等に限るものとし、次に掲げる者を含むものとする。以下この号において同じ。）が新設分割親法人を支配している場合における当該株主等の一人
art-24/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1
one of the shareholders, etc. (meaning shareholders, or members of general partnership companies, limited partnership companies or limited liability companies, or other investors in a corporation, and excluding that split-off parent corporation where it holds its own shares or equity; the same applies hereinafter in this paragraph) of the split-off parent corporation prescribed in Article 12, paragraph (1) of the Act (hereinafter in this Article referred to as the "split-off parent corporation") (limited to a shareholder, etc. who is an individual, and including the persons set out below; the same applies hereinafter in this item), in the case where that shareholder, etc. controls the split-off parent corporation:
machine translation, not official
**イ** 当該株主等の親族
art-24/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1/sub-1
a relative of that shareholder, etc.;
machine translation, not official
**ロ** 当該株主等と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
art-24/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1/sub-2
a person who has not submitted a notification of marriage with that shareholder, etc. but is in circumstances equivalent to a marital relationship in fact;
machine translation, not official
**ハ** 当該株主等の使用人
art-24/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1/sub-3
an employee of that shareholder, etc.;
machine translation, not official
**ニ** イからハまでに掲げる者以外の者で当該株主等から受ける金銭その他の資産によつて生計を維持しているもの
art-24/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1/sub-4
a person other than the persons set out in (a) through (c) who maintains a livelihood through money or other assets received from that shareholder, etc.;
machine translation, not official
**ホ** ロからニまでに掲げる者と生計を一にするこれらの者の親族
art-24/par-1/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1/sub-5
a relative of the persons set out in (b) through (d) who shares a livelihood with those persons;
machine translation, not official
**二** 新設分割親法人の株主等の一人（個人である株主等については、その者と前号イからホまでに規定する関係のある個人を含む。以下この号において同じ。）及び次に掲げる会社が新設分割親法人を支配している場合における当該株主等の一人及び次に掲げる会社
art-24/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-2
in the case where one of the shareholders, etc. of the split-off parent corporation (for a shareholder, etc. who is an individual, including an individual who has a relationship prescribed in (a) through (e) of the preceding item with that person; the same applies hereinafter in this item) and the companies set out below control the split-off parent corporation, that one of the shareholders, etc. and the companies set out below:
machine translation, not official
**イ** 当該株主等の一人が他の会社を支配している場合における当該他の会社
art-24/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-2/sub-1
in the case where that one of the shareholders, etc. controls another company, that other company;
machine translation, not official
**ロ** 当該株主等の一人及びこれとイに規定する関係のある会社が他の会社を支配している場合における当該他の会社
art-24/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-2/sub-2
in the case where that one of the shareholders, etc. and a company that has the relationship prescribed in (a) with that shareholder, etc. control another company, that other company;
machine translation, not official
**ハ** 当該株主等の一人並びにこれとイ及びロに規定する関係のある会社が他の会社を支配している場合における当該他の会社
art-24/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-2/sub-3
in the case where that one of the shareholders, etc. and companies that have the relationships prescribed in (a) and (b) with that shareholder, etc. control another company, that other company;
machine translation, not official
**三** 新設分割親法人の二以上の株主等（同一の個人又は法人と前号イからハまでに規定する関係のある会社に限る。）及びそれぞれこれらの株主等と同号イからハまでに規定する関係のある会社が新設分割親法人を支配している場合における当該二以上の株主等及び当該関係のある会社
art-24/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-3
two or more shareholders, etc. of the split-off parent corporation (limited to companies that have the relationship prescribed in (a) through (c) of the preceding item with the same individual or corporation) and companies that each have the relationship prescribed in (a) through (c) of that item with those shareholders, etc., in the case where they control the split-off parent corporation: those two or more shareholders, etc. and those companies having that relationship;
machine translation, not official
**四** 次に掲げる会社
art-24/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-4
the following companies:
machine translation, not official
**イ** 新設分割親法人が他の会社を支配している場合における当該他の会社
art-24/par-1/item-4/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-4/sub-1
in the case where the split-off parent corporation controls another company, that other company;
machine translation, not official
**ロ** 新設分割親法人及びこれとイに規定する関係のある会社が他の会社を支配している場合における当該他の会社
art-24/par-1/item-4/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-4/sub-2
in the case where the split-off parent corporation and a company that has the relationship prescribed in (a) with it control another company, that other company;
machine translation, not official
**ハ** 新設分割親法人並びにこれとイ及びロに規定する関係のある会社が他の会社を支配している場合における当該他の会社
art-24/par-1/item-4/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-4/sub-3
in the case where the split-off parent corporation and companies that have the relationships prescribed in (a) and (b) with it control another company, that other company.
machine translation, not official
**第二項** 前項第一号から第三号までに規定する新設分割親法人を支配している場合とは、次に掲げる場合のいずれかに該当する場合をいう。
art-24/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2
The case of controlling the split-off parent corporation prescribed in items (i) through (iii) of the preceding paragraph means a case that falls under any of the following:
machine translation, not official
**一** 新設分割親法人の発行済株式又は出資（その有する自己の株式又は出資を除く。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を有する場合
art-24/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-1
where it holds shares or equity in a number or amount exceeding 50/100 of the total number or total amount of the issued shares or equity of the split-off parent corporation (excluding its own shares or equity that the corporation holds);
machine translation, not official
**二** 新設分割親法人の次に掲げる議決権のいずれかにつき、その総数（当該議決権を行使することができない株主等（株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者をいう。次号並びに第四項及び第五項において同じ。）が有する当該議決権の数を除く。）の百分の五十を超える数を有する場合
art-24/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-2
where it holds a number exceeding 50/100 of the total number (excluding the number of those voting rights held by shareholders, etc. (meaning shareholders, or members of general partnership companies, limited partnership companies or limited liability companies, or other investors in a corporation; the same applies in the following item and paragraphs (4) and (5)) who cannot exercise those voting rights) of any of the following voting rights of the split-off parent corporation:
machine translation, not official
**イ** 事業の全部若しくは重要な部分の譲渡、解散、継続、合併、分割、株式交換、株式移転又は現物出資に関する決議に係る議決権
art-24/par-2/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-2/sub-1
voting rights relating to a resolution on the transfer of the whole or a material part of the business, dissolution, continuation, merger, company split, share exchange, share transfer, or contribution in kind;
machine translation, not official
**ロ** 役員（法人税法第二条第十五号（定義）に規定する役員をいう。以下この号において同じ。）の選任及び解任に関する決議に係る議決権
art-24/par-2/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-2/sub-2
voting rights relating to a resolution on the appointment and dismissal of officers (meaning officers prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; the same applies hereinafter in this item);
machine translation, not official
**ハ** 役員の報酬、賞与その他の職務執行の対価として会社が供与する財産上の利益に関する事項についての決議に係る議決権
art-24/par-2/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-2/sub-3
voting rights relating to a resolution on matters concerning remuneration, bonuses, and other financial benefits that a company provides as consideration for the performance of duties by officers;
machine translation, not official
**ニ** 剰余金の配当又は利益の配当に関する決議に係る議決権
art-24/par-2/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-2/sub-4
voting rights relating to a resolution on a distribution of surplus or a distribution of profits;
machine translation, not official
**三** 新設分割親法人の株主等（合名会社、合資会社又は合同会社の社員（当該新設分割親法人が業務を執行する社員を定めた場合にあつては、業務を執行する社員）に限る。）の総数の半数を超える数を占める場合
art-24/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-3
where it accounts for a number exceeding half of the total number of shareholders, etc. of the split-off parent corporation (limited to members of general partnership companies, limited partnership companies or limited liability companies (where the split-off parent corporation has designated the members who execute the business, the members who execute the business)).
machine translation, not official
**第三項** 第一項第二号及び第四号に規定する他の会社を支配している場合とは、前項各号の規定中「新設分割親法人」とあるのを「他の会社」と読み替えた場合に同項各号に掲げる場合のいずれかに該当する場合をいう。
art-24/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-3
The case of controlling another company prescribed in paragraph (1), items (ii) and (iv) means a case that falls under any of the cases set out in the items of the preceding paragraph where the term "split-off parent corporation" in the provisions of those items is deemed to be replaced with "another company".
machine translation, not official
**第四項** 法第十二条第三項に規定する政令で定める場合は、同項の新設分割子法人の第二項第二号イからニまでに掲げる議決権のいずれかにつきその総数（当該議決権を行使することができない株主等が有する当該議決権の数を除く。）の百分の五十を超える数を新設分割親法人等（同条第三項の新設分割親法人及び当該新設分割親法人と同項に規定する政令で定める特殊な関係にある者をいう。以下この項において同じ。）が有する場合又は同条第三項の新設分割子法人の株主等（合名会社、合資会社又は合同会社の社員（当該新設分割子法人が業務を執行する社員を定めた場合にあつては、業務を執行する社員）に限る。）の総数の半数を超える数を新設分割親法人等が占める場合とする。
art-24/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-4
The cases specified by Cabinet Order prescribed in Article 12, paragraph (3) of the Act are the case where the split-off parent corporation, etc. (meaning the split-off parent corporation referred to in Article 12, paragraph (3) of the Act and a person in the special relationship specified by Cabinet Order prescribed in that paragraph with that split-off parent corporation; the same applies hereinafter in this paragraph) holds a number exceeding 50/100 of the total number (excluding the number of those voting rights held by shareholders, etc. who cannot exercise those voting rights) of any of the voting rights set out in paragraph (2), item (ii), (a) through (d) of the split-off subsidiary corporation referred to in Article 12, paragraph (3) of the Act, or the case where the split-off parent corporation, etc. accounts for a number exceeding half of the total number of shareholders, etc. of the split-off subsidiary corporation referred to in Article 12, paragraph (3) of the Act (limited to members of general partnership companies, limited partnership companies or limited liability companies (where that split-off subsidiary corporation has designated the members who execute the business, the members who execute the business)).
machine translation, not official
**第五項** 個人又は法人との間で当該個人又は法人の意思と同一の内容の議決権を行使することに同意している者がある場合には、当該者が有する議決権は当該個人又は法人が有するものとみなし、かつ、当該個人又は法人（当該議決権に係る会社の株主等であるものを除く。）は当該議決権に係る会社の株主等であるものとみなして、第二項から前項までの規定を適用する。
art-24/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-5
Where there is a person who has agreed with an individual or corporation to exercise voting rights with the same content as the intent of that individual or corporation, paragraphs (2) through (4) apply on the basis that the voting rights held by that person are deemed to be held by that individual or corporation, and that individual or corporation (excluding one that is a shareholder, etc. of the company concerned with those voting rights) is deemed to be a shareholder, etc. of the company concerned with those voting rights.
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### 第二十五条（専ら非課税資産の譲渡等を行うことを目的として設立された法人の範囲等） — Scope, etc. of Corporations Established Exclusively for the Purpose of Conducting Non-taxable Transfers, etc. of Assets
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art-25 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25
**第一項** 法第十二条の二第一項及び第十二条の三第一項に規定する政令で定める法人は、社会福祉法第二十二条（定義）に規定する社会福祉法人とする。
art-25/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25/par-1
The corporations specified by Cabinet Order prescribed in Article 12-2, paragraph (1) and Article 12-3, paragraph (1) of the Act are social welfare corporations prescribed in Article 22 (Definitions) of the Social Welfare Act.
machine translation, not official
**第二項** 法第十二条の二第二項（法第十二条の三第三項において準用する場合を含む。以下この項において同じ。）に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合又は特例申告に関する決定に係る課税貨物の保税地域からの引取りである場合における法第十二条の二第二項の規定の適用については、同項中「行つた場合」とあるのは、「行つた場合（当該調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。以下この項において同じ。）の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とする。）」とする。
art-25/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25/par-2
In the application of Article 12-2, paragraph (2) of the Act in the case where the purchase, etc. of an adjustment-target fixed asset prescribed in Article 12-2, paragraph (2) of the Act (including the case where it is applied mutatis mutandis pursuant to Article 12-3, paragraph (3) of the Act; the same applies hereinafter in this paragraph) is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "In the case where" in Article 12-2, paragraph (2) of the Act is deemed to be replaced with "In the case where (where that purchase, etc. of an adjustment-target fixed asset is the taking from a bonded area of taxable goods (excluding goods for which consumption tax is exempted under the provisions of another Act or a treaty; the same applies hereinafter in this paragraph) in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking from a bonded area of taxable goods in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received)".
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### 第二十五条の二（新規設立法人が支配される場合） — Cases Where a Newly Founded Corporation Is Controlled
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art-25-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2
**第一項** 法第十二条の三第一項に規定する他の者により新規設立法人が支配される場合として政令で定める場合は、次に掲げる場合のいずれかに該当する場合とする。
art-25-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1
The cases specified by Cabinet Order as cases where a newly founded corporation is controlled by another person as prescribed in Article 12-3, paragraph (1) of the Act are the cases that fall under any of the following:
machine translation, not official
**一** 当該他の者が法第十二条の三第一項に規定する新規設立法人（以下この項及び第二十五条の四第三項において「新規設立法人」という。）の発行済株式又は出資（その有する自己の株式又は出資を除く。次号において「発行済株式等」という。）の総数又は総額の百分の五十を超える数又は金額の株式又は出資を有する場合
art-25-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-1
where that other person holds shares or equity in a number or amount exceeding 50/100 of the total number or total amount of the issued shares or equity (excluding its own shares or equity that it holds; hereinafter in the following item referred to as "issued shares, etc.") of the newly founded corporation prescribed in Article 12-3, paragraph (1) of the Act (hereinafter in this paragraph and Article 25-4, paragraph (3) referred to as the "newly founded corporation");
machine translation, not official
**二** 当該他の者及び次に掲げる者（新規設立法人が次のロからニまでに掲げる法人に該当する場合における当該新規設立法人を除く。）が新規設立法人の発行済株式等の総数又は総額の百分の五十を超える数又は金額の株式又は出資を有する場合
art-25-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
where that other person and the persons set out below (excluding, where the newly founded corporation falls under a corporation set out in (b) through (d) below, that newly founded corporation) hold shares or equity in a number or amount exceeding 50/100 of the total number or total amount of the issued shares, etc. of the newly founded corporation:
machine translation, not official
**イ** 当該他の者の親族等
art-25-2/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2/sub-1
a relative, etc. of that other person;
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**ロ** 当該他の者（当該他の者が個人である場合には、イに掲げる当該他の者の親族等を含む。以下この号において同じ。）が他の法人を完全に支配している場合における当該他の法人
art-25-2/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2/sub-2
in the case where that other person (including, where that other person is an individual, the relatives, etc. of that other person set out in (a); the same applies hereinafter in this item) completely controls another corporation, that other corporation;
machine translation, not official
**ハ** 当該他の者及びこれとロに規定する関係のある法人が他の法人を完全に支配している場合における当該他の法人
art-25-2/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2/sub-3
in the case where that other person and a corporation having the relationship prescribed in (b) with that other person completely control another corporation, that other corporation;
machine translation, not official
**ニ** 当該他の者並びにこれとロ及びハに規定する関係のある法人が他の法人を完全に支配している場合における当該他の法人
art-25-2/par-1/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2/sub-4
in the case where that other person and corporations having the relationships prescribed in (b) and (c) with that other person completely control another corporation, that other corporation;
machine translation, not official
**三** 当該他の者及びこれと前号イからニまでに規定する関係のある者が新規設立法人の次に掲げる議決権のいずれかにつき、その総数（当該議決権を行使することができない株主等（株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者をいう。次号並びに第三項及び第四項において同じ。）が有する当該議決権の数を除く。）の百分の五十を超える数を有する場合
art-25-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3
where that other person and persons having a relationship prescribed in (a) through (d) of the preceding item with that other person hold a number exceeding 50/100 of the total number (excluding the number of those voting rights held by shareholders, etc. (meaning shareholders, or members of general partnership companies, limited partnership companies or limited liability companies, or other investors in a corporation; the same applies in the following item and paragraphs (3) and (4)) who cannot exercise those voting rights) of any of the following voting rights of the newly founded corporation:
machine translation, not official
**イ** 事業の全部若しくは重要な部分の譲渡、解散、継続、合併、分割、株式交換、株式移転又は現物出資に関する決議に係る議決権
art-25-2/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3/sub-1
voting rights relating to a resolution on the transfer of the whole or a material part of the business, dissolution, continuation, merger, company split, share exchange, share transfer, or contribution in kind;
machine translation, not official
**ロ** 役員（法人税法第二条第十五号（定義）に規定する役員をいう。以下この号において同じ。）の選任及び解任に関する決議に係る議決権
art-25-2/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3/sub-2
voting rights relating to a resolution on the appointment and dismissal of officers (meaning officers prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; the same applies hereinafter in this item);
machine translation, not official
**ハ** 役員の報酬、賞与その他の職務執行の対価として法人が供与する財産上の利益に関する事項についての決議に係る議決権
art-25-2/par-1/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3/sub-3
voting rights relating to a resolution on matters concerning remuneration, bonuses, and other financial benefits that a corporation provides as consideration for the performance of duties by officers;
machine translation, not official
**ニ** 剰余金の配当又は利益の配当に関する決議に係る議決権
art-25-2/par-1/item-3/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3/sub-4
voting rights relating to a resolution on a distribution of surplus or a distribution of profits;
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**四** 当該他の者及びこれと第二号イからニまでに規定する関係のある者が新規設立法人の株主等（合名会社、合資会社又は合同会社の社員（当該新規設立法人が業務を執行する社員を定めた場合にあつては、業務を執行する社員）に限る。）の総数の半数を超える数を占める場合
art-25-2/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-4
where that other person and persons having a relationship prescribed in item (ii), (a) through (d) with that other person account for a number exceeding half of the total number of shareholders, etc. of the newly founded corporation (limited to members of general partnership companies, limited partnership companies or limited liability companies (where that newly founded corporation has designated the members who execute the business, the members who execute the business)).
machine translation, not official
**第二項** 前項第二号イに規定する親族等とは、次に掲げる者をいう。
art-25-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2
The relatives, etc. prescribed in paragraph (1), item (ii), (a) means the following persons:
machine translation, not official
**一** 当該他の者の親族
art-25-2/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-1
a relative of that other person;
machine translation, not official
**二** 当該他の者と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者
art-25-2/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-2
a person who has not submitted a notification of marriage with that other person but is in circumstances equivalent to a marital relationship in fact;
machine translation, not official
**三** 当該他の者（個人である他の者に限る。次号において同じ。）の使用人
art-25-2/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-3
an employee of that other person (limited to where that other person is an individual; the same applies in the following item);
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**四** 前三号に掲げる者以外の者で当該他の者から受ける金銭その他の資産によつて生計を維持しているもの
art-25-2/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-4
a person other than the persons set out in the preceding three items who maintains a livelihood through money or other assets received from that other person;
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**五** 前三号に掲げる者と生計を一にするこれらの者の親族
art-25-2/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-5
a relative of the persons set out in the preceding three items who shares a livelihood with those persons.
machine translation, not official
**第三項** 第一項第二号ロからニまでに規定する他の法人を完全に支配している場合とは、次に掲げる場合のいずれかに該当する場合をいう。
art-25-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-3
The case of completely controlling another corporation prescribed in paragraph (1), item (ii), (b) through (d) means a case that falls under any of the following:
machine translation, not official
**一** 他の法人の発行済株式又は出資（その有する自己の株式又は出資を除く。）の全部を有する場合
art-25-2/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-3/item-1
where it holds all of the issued shares or equity of the other corporation (excluding its own shares or equity that the other corporation holds);
machine translation, not official
**二** 他の法人の第一項第三号イからニまでに掲げる議決権のいずれかにつき、その総数（当該議決権を行使することができない株主等が有する当該議決権の数を除く。）の全部を有する場合
art-25-2/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-3/item-2
where it holds all of the total number (excluding the number of those voting rights held by shareholders, etc. who cannot exercise those voting rights) of any of the voting rights set out in paragraph (1), item (iii), (a) through (d) of the other corporation;
machine translation, not official
**三** 他の法人の株主等（合名会社、合資会社又は合同会社の社員（当該他の法人が業務を執行する社員を定めた場合にあつては、業務を執行する社員）に限る。）の全部を占める場合
art-25-2/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-3/item-3
where it accounts for all of the shareholders, etc. of the other corporation (limited to members of general partnership companies, limited partnership companies or limited liability companies (where that other corporation has designated the members who execute the business, the members who execute the business)).
machine translation, not official
**第四項** 個人又は法人との間で当該個人又は法人の意思と同一の内容の議決権を行使することに同意している者がある場合には、当該者が有する議決権は当該個人又は法人が有するものとみなし、かつ、当該個人又は法人（当該議決権に係る法人の株主等であるものを除く。）は当該議決権に係る法人の株主等であるものとみなして、第一項及び前項の規定を適用する。
art-25-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-4
Where there is a person who has agreed with an individual or corporation to exercise voting rights with the same content as the intent of that individual or corporation, paragraph (1) and the preceding paragraph apply on the basis that the voting rights held by that person are deemed to be held by that individual or corporation, and that individual or corporation (excluding one that is a shareholder, etc. of the corporation concerned with those voting rights) is deemed to be a shareholder, etc. of the corporation concerned with those voting rights.
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### 第二十五条の三（特殊関係法人の範囲） — Scope of Specially Related Corporations
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art-25-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3
**第一項** 法第十二条の三第一項に規定する新規設立法人が特定要件に該当する旨の判定の基礎となつた他の者と政令で定める特殊な関係にある法人は、次に掲げる法人のうち、非支配特殊関係法人以外の法人とする。
art-25-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1
A corporation in a special relationship specified by Cabinet Order with the other person that was the basis of the determination that a newly founded corporation prescribed in Article 12-3, paragraph (1) of the Act falls under the specified requirement is, among the following corporations, a corporation other than a non-controlled specially related corporation.
machine translation, not official
**一** 当該他の者（新規設立法人の前条第一項第一号に規定する発行済株式等若しくは同項第三号イからニまでに掲げる議決権（当該他の者が行使することができない議決権を除く。）を有する者又は同項第四号に規定する新規設立法人の株主等である者に限り、当該他の者が個人である場合には、同項第二号イに掲げる当該他の者の親族等を含む。以下この項において同じ。）が他の法人を完全に支配している場合における当該他の法人
art-25-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1/item-1
in the case where that other person (limited to a person who holds the issued shares, etc. prescribed in Article 25-2, paragraph (1), item (i) of the newly founded corporation or the voting rights set out in Article 25-2, paragraph (1), item (iii), (a) through (d) (excluding voting rights that that other person cannot exercise), or who is a shareholder, etc. of the newly founded corporation prescribed in Article 25-2, paragraph (1), item (iv), and including, where that other person is an individual, the relatives, etc. of that other person set out in Article 25-2, paragraph (1), item (ii), (a); the same applies hereinafter in this paragraph) completely controls another corporation, that other corporation;
machine translation, not official
**二** 当該他の者及びこれと前号に規定する関係のある法人が他の法人を完全に支配している場合における当該他の法人
art-25-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1/item-2
in the case where that other person and a corporation having the relationship prescribed in the preceding item with that other person completely control another corporation, that other corporation;
machine translation, not official
**三** 当該他の者及びこれと前二号に規定する関係のある法人が他の法人を完全に支配している場合における当該他の法人
art-25-3/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1/item-3
in the case where that other person and corporations having the relationships prescribed in the preceding two items with that other person completely control another corporation, that other corporation.
machine translation, not official
**第二項** 前項に規定する非支配特殊関係法人とは、次に掲げる法人をいう。
art-25-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2
The non-controlled specially related corporation prescribed in the preceding paragraph means the following corporation:
machine translation, not official
**一** 当該他の者（新規設立法人の前条第一項第一号に規定する発行済株式等若しくは同項第三号イからニまでに掲げる議決権（当該他の者が行使することができない議決権を除く。）を有する者又は同項第四号に規定する新規設立法人の株主等である者に限る。）と生計を一にしない同項第二号イに掲げる当該他の者の親族等（以下この項において「別生計親族等」という。）が他の法人を完全に支配している場合における当該他の法人
art-25-3/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2/item-1
in the case where the relatives, etc. of that other person set out in Article 25-2, paragraph (1), item (ii), (a) who do not share a livelihood with that other person (that other person being limited to a person who holds the issued shares, etc. prescribed in Article 25-2, paragraph (1), item (i) of the newly founded corporation or the voting rights set out in Article 25-2, paragraph (1), item (iii), (a) through (d) (excluding voting rights that that other person cannot exercise), or who is a shareholder, etc. of the newly founded corporation prescribed in Article 25-2, paragraph (1), item (iv)) (hereinafter in this paragraph referred to as "relatives, etc. in a separate household") completely control another corporation, that other corporation;
machine translation, not official
**二** 別生計親族等及びこれと前号に規定する関係のある法人が他の法人を完全に支配している場合における当該他の法人
art-25-3/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2/item-2
in the case where relatives, etc. in a separate household and a corporation having the relationship prescribed in the preceding item with them completely control another corporation, that other corporation;
machine translation, not official
**三** 別生計親族等及びこれと前二号に規定する関係のある法人が他の法人を完全に支配している場合における当該他の法人
art-25-3/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2/item-3
in the case where relatives, etc. in a separate household and corporations having the relationships prescribed in the preceding two items with them completely control another corporation, that other corporation.
machine translation, not official
**第三項** 第一項各号及び前項各号に規定する他の法人を完全に支配している場合とは、前条第三項各号に掲げる場合のいずれかに該当する場合をいう。
art-25-3/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-3
The case of completely controlling another corporation prescribed in the items of paragraph (1) and the items of the preceding paragraph means a case that falls under any of the cases set out in the items of paragraph (3) of the preceding Article.
machine translation, not official
### 第二十五条の四（特定新規設立法人の納税義務の免除の特例） — Special Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations
caption: machine translation, not official
art-25-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4
**第一項** 法第十二条の三第一項に規定する課税売上高として政令で定めるところにより計算した金額は、判定対象者（前条第二項第一号に規定する他の者及び当該他の者と同条第一項に規定する政令で定める特殊な関係にある法人のうちいずれかの者をいう。以下第三項までにおいて同じ。）の基準期間相当期間における課税売上高（当該基準期間相当期間の国内における課税資産の譲渡等の対価の額の合計額から、第一号に掲げる金額から第二号に掲げる金額を控除した金額の合計額を控除した残額（当該判定対象者の基準期間相当期間が第三項第二号イ又はロに定める期間に該当する場合には、当該残額を当該基準期間相当期間の月数で除し、これに十二を乗じて計算した金額）をいう。）とする。
art-25-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
The amount calculated as specified by Cabinet Order as the taxable sales prescribed in Article 12-3, paragraph (1) of the Act is to be the taxable sales of the person subject to determination (meaning any one of the other person prescribed in Article 25-3, paragraph (2), item (i) and the corporations in the special relationship specified by Cabinet Order prescribed in Article 25-3, paragraph (1) with that other person; the same applies hereinafter through paragraph (3)) in the period corresponding to the base period (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets in Japan in that period corresponding to the base period, the total of the amounts obtained by deducting the amount set out in item (ii) from the amount set out in item (i) (where the period corresponding to the base period of that person subject to determination falls under the period specified in paragraph (3), item (ii), (a) or (b), the amount calculated by dividing that remainder by the number of months in that period corresponding to the base period and multiplying the result by twelve)).
machine translation, not official
**一** 当該基準期間相当期間において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額（当該基準期間相当期間において行つた第十九条に規定する輸出取引等に係る対価の返還等の金額を含む。）
art-25-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1/item-1
the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in that period corresponding to the base period (including the amount of refunds, etc. of consideration for export transactions, etc. prescribed in Article 19 made in that period corresponding to the base period);
machine translation, not official
**二** 当該基準期間相当期間において行つた法第三十八条第一項に規定する売上げに係る対価の返還等の金額に係る消費税額に七十八分の百を乗じて算出した金額
art-25-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1/item-2
the amount calculated by multiplying the consumption tax on refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made in that period corresponding to the base period by 100/78.
machine translation, not official
**第二項** 法第十二条の三第一項に規定する総収入金額として政令で定めるところにより計算した金額は、判定対象者の基準期間相当期間における総収入金額（当該基準期間相当期間における売上金額、収入金額その他の収益の額の合計額（当該判定対象者の基準期間相当期間が次項第二号イ又はロに定める期間に該当する場合には、当該合計額を当該基準期間相当期間の月数で除し、これに十二を乗じて計算した金額）をいう。）とする。
art-25-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
The amount calculated as specified by Cabinet Order as the gross revenue prescribed in Article 12-3, paragraph (1) of the Act is to be the gross revenue of the person subject to determination in the period corresponding to the base period (meaning the total of the amount of sales, the amount of revenue and other amounts of income in that period corresponding to the base period (where the period corresponding to the base period of that person subject to determination falls under the period specified in item (ii), (a) or (b) of the following paragraph, the amount calculated by dividing that total by the number of months in that period corresponding to the base period and multiplying the result by twelve)).
machine translation, not official
**第三項** 前二項に規定する基準期間相当期間とは、次の各号に掲げる場合の区分に応じ当該各号に定める期間をいう。
art-25-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3
The period corresponding to the base period prescribed in the preceding two paragraphs means the period specified in the relevant item according to the category of cases set out in the following items:
machine translation, not official
**一** 当該判定対象者が個人である場合 次に掲げる場合の区分に応じそれぞれ次に定める期間
art-25-4/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-1
where that person subject to determination is an individual: the period specified below according to the category of cases set out below:
machine translation, not official
**イ** 新規設立法人の新設開始日（法第十二条の三第一項に規定する新設開始日をいう。以下この項において同じ。）の二年前の日の前日から同日以後一年を経過する日までの間に十二月三十一日が到来する年において当該判定対象者が個人事業者であつた場合 当該十二月三十一日の属する年
art-25-4/par-3/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-1/sub-1
where that person subject to determination was an individual business operator in a year in which December 31 arrives during the period from the day preceding the day two years before the start date of a newly founded corporation (meaning the new establishment start date prescribed in Article 12-3, paragraph (1) of the Act; the same applies hereinafter in this paragraph) to the day on which one year has elapsed from that day: the year that includes that December 31;
machine translation, not official
**ロ** 新規設立法人の新設開始日の一年前の日の前日から当該新設開始日の前日までの間に十二月三十一日が到来する年（同日の翌日から当該新設開始日の前日までの期間が二月未満であるものを除く。）において当該判定対象者が個人事業者であつた場合（イに掲げる場合に該当する場合であつて、かつ、当該イに定める期間に係る第一項に規定する基準期間相当期間における課税売上高が五億円を超える場合又は当該イに定める期間に係る前項に規定する基準期間相当期間における総収入金額が五十億円を超える場合を除く。） 当該十二月三十一日の属する年
art-25-4/par-3/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-1/sub-2
where that person subject to determination was an individual business operator in a year in which December 31 arrives during the period from the day preceding the day one year before the start date of a newly founded corporation to the day preceding that new establishment start date (excluding a year for which the period from the day following that December 31 to the day preceding that new establishment start date is less than two months) (excluding the case where the case falls under that set out in (a) and the taxable sales in the period corresponding to the base period prescribed in paragraph (1) relating to the period specified in (a) exceed 500 million yen, or the gross revenue in the period corresponding to the base period prescribed in the preceding paragraph relating to the period specified in (a) exceeds 5 billion yen): the year that includes that December 31;
machine translation, not official
**ハ** 新規設立法人の新設開始日の一年前の日の前日から当該新設開始日の前日までの間に六月三十日が到来する年（同日の翌日から当該新設開始日の前日までの期間が二月未満であるものを除く。）において当該判定対象者が個人事業者であつた場合（イ又はロに掲げる場合に該当する場合であつて、かつ、当該イ若しくはロに定める期間に係る第一項に規定する基準期間相当期間における課税売上高が五億円を超える場合又は当該イ若しくはロに定める期間に係る前項に規定する基準期間相当期間における総収入金額が五十億円を超える場合を除く。） 当該六月三十日の属する年の一月一日から六月三十日までの期間
art-25-4/par-3/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-1/sub-3
where that person subject to determination was an individual business operator in a year in which June 30 arrives during the period from the day preceding the day one year before the start date of a newly founded corporation to the day preceding that new establishment start date (excluding a year for which the period from the day following that June 30 to the day preceding that new establishment start date is less than two months) (excluding the case where the case falls under that set out in (a) or (b) and the taxable sales in the period corresponding to the base period prescribed in paragraph (1) relating to the period specified in (a) or (b) exceed 500 million yen, or the gross revenue in the period corresponding to the base period prescribed in the preceding paragraph relating to the period specified in (a) or (b) exceeds 5 billion yen): the period from January 1 to June 30 of the year that includes that June 30;
machine translation, not official
**二** 当該判定対象者が法人である場合 次に掲げる場合の区分に応じそれぞれ次に定める期間
art-25-4/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2
where that person subject to determination is a corporation: the period specified below according to the category of cases set out below:
machine translation, not official
**イ** 新規設立法人の新設開始日の二年前の日の前日から同日以後一年を経過する日までの間に終了した当該判定対象者の各事業年度がある場合 当該各事業年度を合わせた期間
art-25-4/par-3/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2/sub-1
where there are business years of that person subject to determination that ended during the period from the day preceding the day two years before the start date of a newly founded corporation to the day on which one year has elapsed from that day: the period combining those business years;
machine translation, not official
**ロ** 新規設立法人の新設開始日の一年前の日の前日から当該新設開始日の前日までの間に終了した当該判定対象者の各事業年度（その終了する日の翌日から当該新設開始日の前日までの期間が二月未満であるものを除く。）がある場合（イに掲げる場合に該当する場合であつて、かつ、当該イに定める期間に係る第一項に規定する基準期間相当期間における課税売上高が五億円を超える場合又は当該イに定める期間に係る前項に規定する基準期間相当期間における総収入金額が五十億円を超える場合を除く。） 当該各事業年度を合わせた期間
art-25-4/par-3/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2/sub-2
where there are business years of that person subject to determination that ended during the period from the day preceding the day one year before the start date of a newly founded corporation to the day preceding that new establishment start date (excluding a business year for which the period from the day following the day on which it ends to the day preceding that new establishment start date is less than two months) (excluding the case where the case falls under that set out in (a) and the taxable sales in the period corresponding to the base period prescribed in paragraph (1) relating to the period specified in (a) exceed 500 million yen, or the gross revenue in the period corresponding to the base period prescribed in the preceding paragraph relating to the period specified in (a) exceeds 5 billion yen): the period combining those business years;
machine translation, not official
**ハ** 新規設立法人の新設開始日の一年前の日の前日から当該新設開始日の前日までの間に当該判定対象者の事業年度（当該判定対象者がイ又はロに掲げる場合に該当するときは、当該イ又はロに定める期間に含まれる各事業年度を除く。）開始の日以後六月の期間（当該六月の期間の末日の翌日から当該新設開始日の前日までの期間が二月未満であるものを除く。）の末日が到来する場合（イ又はロに掲げる場合に該当する場合であつて、かつ、当該イ若しくはロに定める期間に係る第一項に規定する基準期間相当期間における課税売上高が五億円を超える場合又は当該イ若しくはロに定める期間に係る前項に規定する基準期間相当期間における総収入金額が五十億円を超える場合を除く。） 当該六月の期間
art-25-4/par-3/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2/sub-3
where the last day of the six-month period from the first day of a business year of that person subject to determination (where that person subject to determination falls under the case set out in (a) or (b), excluding each business year included in the period specified in (a) or (b)) (excluding a six-month period for which the period from the day following the last day of that six-month period to the day preceding that new establishment start date is less than two months) arrives during the period from the day preceding the day one year before the start date of a newly founded corporation to the day preceding that new establishment start date (excluding the case where the case falls under that set out in (a) or (b) and the taxable sales in the period corresponding to the base period prescribed in paragraph (1) relating to the period specified in (a) or (b) exceed 500 million yen, or the gross revenue in the period corresponding to the base period prescribed in the preceding paragraph relating to the period specified in (a) or (b) exceeds 5 billion yen): that six-month period.
machine translation, not official
**第四項** 第二十条の六第一項の規定は、前項第二号ハに定める期間の末日がその月の末日でない場合又は当該期間の末日がその日の属する月の事業年度の終了応当日（当該事業年度終了の日に応当する当該事業年度に属する各月の日をいう。）でない場合について準用する。この場合において、同条第一項中「法第九条の二第四項第二号」とあるのは「第二十五条の四第三項第二号ハ」と、「同項第二号」とあるのは「同項第二号ハ」と、「前事業年度」とあるのは「事業年度」と読み替えるものとする。
art-25-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-4
The provisions of Article 20-6, paragraph (1) apply mutatis mutandis to the case where the last day of the period specified in item (ii), (c) of the preceding paragraph is not the last day of a month or the case where the last day of that period is not the corresponding end day of the business year in the month that includes that day (meaning the day of each month belonging to that business year that corresponds to the day on which that business year ends). In this case, the phrase "Article 9-2, paragraph (4), item (ii) of the Act" in paragraph (1) of that Article is deemed to be replaced with "Article 25-4, paragraph (3), item (ii), (c)", the phrase "item (ii) of that paragraph" with "item (ii), (c) of that paragraph", and the phrase "previous business year" with "business year".
machine translation, not official
**第五項** 第一項及び第二項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-25-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-5
The number of months in paragraphs (1) and (2) is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.
machine translation, not official
### 第二十五条の五（高額特定資産の範囲等） — Scope, etc. of High-value Specified Assets
caption: machine translation, not official
art-25-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5
**第一項** 法第十二条の四第一項に規定する政令で定めるものは、次の各号に掲げる棚卸資産及び調整対象固定資産（以下この項において「対象資産」という。）の区分に応じ当該各号に定める金額が千万円以上のものとする。
art-25-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-1
The assets specified by Cabinet Order prescribed in Article 12-4, paragraph (1) of the Act are, according to the category of inventory and adjustment-target fixed assets set out in the following items (hereinafter in this paragraph referred to as "covered assets"), those for which the amount specified in the relevant item is 10 million yen or more:
machine translation, not official
**一** 対象資産（次号に掲げる自己建設資産に該当するものを除く。） 当該対象資産の一の取引の単位（通常一組又は一式をもつて取引の単位とされるものにあつては、一組又は一式）に係る課税仕入れに係る支払対価の額（法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額をいう。以下この条において同じ。）の百十分の百（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の百）に相当する金額、特定課税仕入れに係る支払対価の額（法第三十条第一項に規定する特定課税仕入れに係る支払対価の額をいう。次号及び第三項において同じ。）又は保税地域から引き取られる当該対象資産の課税標準である金額
art-25-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-1/item-1
covered assets (excluding those that fall under the self-constructed assets set out in the following item): an amount equivalent to 100/110 (100/108 where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person) of the amount of consideration paid for taxable purchases per unit of one transaction of those covered assets (for those ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set) (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Act; the same applies hereinafter in this Article), the amount of consideration paid for specified taxable purchases (meaning the amount of consideration paid for specified taxable purchases prescribed in Article 30, paragraph (1) of the Act; the same applies in the following item and paragraph (3)), or the amount that is the tax base of those covered assets taken from a bonded area;
machine translation, not official
**二** 自己建設資産（対象資産のうち、他の者との契約に基づき、又は事業者の棚卸資産若しくは調整対象固定資産として自ら建設等（法第十二条の四第一項に規定する建設等をいう。以下第三項までにおいて同じ。）をしたものをいう。） 当該自己建設資産の建設等に要した課税仕入れに係る支払対価の額の百十分の百（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の百）に相当する金額、特定課税仕入れに係る支払対価の額及び保税地域から引き取られる課税貨物の課税標準である金額（当該自己建設資産の建設等のために要した原材料費及び経費に係るものに限り、当該建設等を行つた事業者が法第九条第一項本文の規定により消費税を納める義務が免除されることとなる課税期間又は法第三十七条第一項の規定の適用を受ける課税期間中に国内において行つた課税仕入れ及び保税地域から引き取つた課税貨物に係るものを除く。次項において「仕入れ等に係る支払対価の額」という。）の合計額
art-25-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-1/item-2
self-constructed assets (meaning, among covered assets, those that a business operator has itself constructed, etc. (meaning construction, etc. prescribed in Article 12-4, paragraph (1) of the Act; the same applies hereinafter through paragraph (3)) under a contract with another person or as inventory or an adjustment-target fixed asset of the business operator): the total of an amount equivalent to 100/110 (100/108 where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person) of the amount of consideration paid for taxable purchases required for the construction, etc. of those self-constructed assets, the amount of consideration paid for specified taxable purchases, and the amount that is the tax base of taxable goods taken from a bonded area (limited to those relating to the cost of raw materials and expenses required for the construction, etc. of those self-constructed assets, and excluding those relating to taxable purchases made in Japan and taxable goods taken from a bonded area during a taxable period for which the business operator that carried out that construction, etc. is exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act or a taxable period to which Article 37, paragraph (1) of the Act applies; hereinafter in the following paragraph referred to as the "amount of consideration paid for purchases, etc.").
machine translation, not official
**第二項** 法第十二条の四第一項に規定する政令で定める費用の額は、同項に規定する自己建設高額特定資産の建設等に要した仕入れ等に係る支払対価の額の累計額とし、同項に規定する政令で定める金額は、千万円とする。
art-25-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-2
The amount of expenses specified by Cabinet Order prescribed in Article 12-4, paragraph (1) of the Act is to be the cumulative total of the amount of consideration paid for purchases, etc. required for the construction, etc. of the self-constructed high-value specified asset prescribed in that paragraph, and the amount specified by Cabinet Order prescribed in that paragraph is to be 10 million yen.
machine translation, not official
**第三項** 法第十二条の四第二項に規定する政令で定める費用の額は、同項に規定する調整対象自己建設高額資産の建設等に要した課税仕入れに係る支払対価の額の百十分の百（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の百）に相当する金額、特定課税仕入れに係る支払対価の額及び保税地域から引き取られる課税貨物の課税標準である金額（当該調整対象自己建設高額資産の建設等のために要した原材料費及び経費に係るものに限る。）の累計額とし、同項に規定する政令で定める金額は、千万円とする。
art-25-5/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-3
The amount of expenses specified by Cabinet Order prescribed in Article 12-4, paragraph (2) of the Act is to be the cumulative total of an amount equivalent to 100/110 (100/108 where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person) of the amount of consideration paid for taxable purchases required for the construction, etc. of the adjustment-target self-constructed high-value asset prescribed in that paragraph, the amount of consideration paid for specified taxable purchases, and the amount that is the tax base of taxable goods taken from a bonded area (limited to those relating to the cost of raw materials and expenses required for the construction, etc. of that adjustment-target self-constructed high-value asset), and the amount specified by Cabinet Order prescribed in that paragraph is to be 10 million yen.
machine translation, not official
**第四項** 法第十二条の四第三項に規定する政令で定める場合は、事業者が金地金等の仕入れ等（同項に規定する金地金等の仕入れ等をいう。以下この項及び次条第二項において同じ。）を行つた課税期間中の当該金地金等の仕入れ等に係る課税仕入れに係る支払対価の額の百十分の百に相当する金額及び保税地域から引き取つた当該金地金等の仕入れ等に係る課税貨物の課税標準である金額の合計額（当該課税期間が一年に満たない場合には、当該合計額を当該課税期間の月数（当該月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。）で除し、これに十二を乗じて計算した金額）が二百万円以上である場合とする。
art-25-5/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-4
The cases specified by Cabinet Order prescribed in Article 12-4, paragraph (3) of the Act are the cases where, as regards a purchase, etc. of gold bullion and similar items (meaning a purchase, etc. of gold bullion and similar items prescribed in that paragraph; the same applies hereinafter in this paragraph and paragraph (2) of the following Article) made by a business operator, the total of an amount equivalent to 100/110 of the amount of consideration paid for taxable purchases relating to that purchase, etc. of gold bullion and similar items during the taxable period in which that purchase, etc. was made and the amount that is the tax base of taxable goods relating to that purchase, etc. of gold bullion and similar items taken from a bonded area (where that taxable period is less than one year, the amount calculated by dividing that total by the number of months in that taxable period (that number of months is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month) and multiplying the result by twelve) is 2 million yen or more.
machine translation, not official
### 第二十五条の六（高額特定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用） — Application Where a Purchase, etc. of a High-value Specified Asset Is the Taking of Taxable Goods from a Bonded Area in Connection with the Submission of a Special Return, etc.
caption: machine translation, not official
art-25-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-25-6
**第一項** 法第十二条の四第一項に規定する高額特定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合又は特例申告に関する決定に係る課税貨物の保税地域からの引取りである場合における同項の規定の適用については、同項中「行つた場合（」とあるのは「行つた場合（当該高額特定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とし、」と、「）にあつては、」とあるのは「）にあつては」と、「いう。））」とあるのは「いう。）とする。）」とする。
art-25-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-25-6/par-1
In the application of Article 12-4, paragraph (1) of the Act in the case where the purchase, etc. of a high-value specified asset prescribed in that paragraph is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "(in the case of a high-value specified asset" in that paragraph is deemed to be replaced with "(where that purchase, etc. of a high-value specified asset is the taking of taxable goods from a bonded area in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking of taxable goods from a bonded area in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received, and in the case of a high-value specified asset", the phrase "a "self-constructed high-value specified asset"), the case where" with "a "self-constructed high-value specified asset") the case where", and the phrase "a "case of a purchase of a self-constructed high-value specified asset"))" with "a "case of a purchase of a self-constructed high-value specified asset") is the case)".
machine translation, not official
**第二項** 金地金等の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合又は特例申告に関する決定に係る課税貨物の保税地域からの引取りである場合における法第十二条の四第三項の規定の適用については、同項中「行つた場合」とあるのは、「行つた場合（当該金地金等の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とする。）」とする。
art-25-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-25-6/par-2
In the application of Article 12-4, paragraph (3) of the Act in the case where the purchase, etc. of gold bullion and similar items is the taking of taxable goods from a bonded area in connection with the submission of a special return, or the taking of taxable goods from a bonded area in connection with a determination on a special return, the phrase "In the case where" in that paragraph is deemed to be replaced with "In the case where (where that purchase, etc. of gold bullion and similar items is the taking of taxable goods from a bonded area in connection with the submission of a special return, the case where that special return has been submitted, and where it is the taking of taxable goods from a bonded area in connection with a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount set out in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return has been received)".
machine translation, not official
### 第二十六条（信託財産に係る資産の譲渡等の帰属） — Attribution of Transfers, etc. of Assets Pertaining to Trust Property
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art-26 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-26
**第一項** 法第十四条第二項に規定する政令で定める権限は、信託の目的に反しないことが明らかである場合に限り信託の変更をすることができる権限とする。
art-26/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-26/par-1
The authority specified by Cabinet Order prescribed in Article 14, paragraph (2) of the Act is to be the authority to make changes to the trust only where it is clear that doing so is not contrary to the purpose of the trust.
machine translation, not official
**第二項** 法第十四条第二項に規定する信託の変更をする権限には、他の者との合意により信託の変更をすることができる権限を含むものとする。
art-26/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-26/par-2
The authority to make changes to a trust prescribed in Article 14, paragraph (2) of the Act is to include the authority to make changes to the trust by agreement with another person.
machine translation, not official
**第三項** 停止条件が付された信託財産の給付を受ける権利を有する者は、法第十四条第二項に規定する信託財産の給付を受けることとされている者に該当するものとする。
art-26/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-26/par-3
A person who has a right, subject to a condition precedent, to benefit from trust property is to fall under a person who is meant to benefit from the trust property as prescribed in Article 14, paragraph (2) of the Act.
machine translation, not official
**第四項** 法第十四条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。以下この項において同じ。）が二以上ある場合における同条第一項の規定の適用については、同項の信託の信託財産に属する資産の全部をそれぞれの受益者がその有する権利の内容に応じて有するものとし、当該信託財産に係る同項に規定する資産等取引の全部をそれぞれの受益者がその有する権利の内容に応じて行つたものとする。
art-26/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-26/par-4
In the application of Article 14, paragraph (1) of the Act in the case where there are two or more beneficiaries prescribed in Article 14, paragraph (1) of the Act (including a person deemed to be a beneficiary prescribed in Article 14, paragraph (1) of the Act pursuant to Article 14, paragraph (2) of the Act; the same applies hereinafter in this paragraph), all the assets belonging to the trust property of the trust referred to in Article 14, paragraph (1) of the Act are to be held by each beneficiary in accordance with the content of the rights that beneficiary has, and all the asset transactions, etc. prescribed in Article 14, paragraph (1) of the Act relating to that trust property are to be deemed to have been carried out by each beneficiary in accordance with the content of the rights that beneficiary has.
machine translation, not official
### 第二十七条（法人課税信託等の固有事業者の基準期間における課税売上高等の特例） — Special Provisions on Taxable Sales in the Base Period, etc. of an Own-assets Business Operator of a Trust Subject to Corporate Taxation, etc.
caption: machine translation, not official
art-27 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27
**第一項** 法第十五条第四項第二号に規定する政令で定めるところにより計算した金額は、同項の固有事業者のその課税期間の基準期間の初日から同日以後一年を経過する日までの間に終了した同号の受託事業者の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。次項において同じ。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）とする。
art-27/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-1
The amount calculated as specified by Cabinet Order prescribed in Article 15, paragraph (4), item (ii) of the Act is to be the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1); the same applies in the following paragraph) of the trustee business operator referred to in Article 15, paragraph (4), item (ii) of the Act that ended during the period from the first day of the base period of the taxable period of the own-assets business operator referred to in paragraph (4) of that Article to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve).
machine translation, not official
**第二項** 固有事業者（法第十五条第四項に規定する固有事業者をいう。以下第八項までにおいて同じ。）に係る同条第七項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる金額の区分に応じ当該各号に定める金額とする。
art-27/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2
The amount calculated as specified by Cabinet Order prescribed in Article 15, paragraph (7) of the Act relating to an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies hereinafter through paragraph (8)) is to be, according to the category of amounts set out in the following items, the amount specified in the relevant item:
machine translation, not official
**一** 固有事業者の固有事業年度等（個人事業者である固有事業者のその年又は法人である固有事業者のその事業年度をいう。以下この号において同じ。）に係る法第九条の二第一項に規定する特定期間における課税売上高 次に掲げる金額の合計額
art-27/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1
the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act relating to the own-assets business year, etc. of an own-assets business operator (meaning the year of an own-assets business operator who is an individual business operator or the business year of an own-assets business operator that is a corporation; the same applies hereinafter in this item): the total of the following amounts:
machine translation, not official
**イ** 当該固有事業者の固有事業年度等に係る特定期間（法第九条の二第四項に規定する特定期間をいう。以下この号において同じ。）における課税売上高として同条第二項の規定により計算した同項に規定する残額（同条第三項の規定の適用がある場合には、当該特定期間中に支払つた給与等金額（同項に規定する給与等の金額に相当するものとして財務省令で定めるものをいう。ロにおいて同じ。）の合計額）
art-27/par-2/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1/sub-1
the remainder prescribed in Article 9-2, paragraph (2) of the Act calculated under Article 9-2, paragraph (2) of the Act as the taxable sales in the specified period (meaning the specified period prescribed in Article 9-2, paragraph (4) of the Act; the same applies hereinafter in this item) relating to the own-assets business year, etc. of that own-assets business operator (where Article 9-2, paragraph (3) of the Act applies, the total of the amount of salaries, etc. (meaning the amount specified by Ministry of Finance Order as equivalent to the amount of the salary or other wage prescribed in Article 9-2, paragraph (3) of the Act; the same applies in (b)) paid during that specified period);
machine translation, not official
**ロ** 当該固有事業者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この項、次項及び第六項第七号において同じ。）の受託事業者（同条第三項に規定する受託事業者をいう。以下この項、第六項及び第七項において同じ。）の次に掲げる場合の区分に応じそれぞれ次に定める金額（当該金額のうちその計算の基礎となつた期間の月数が当該固有事業者の固有事業年度等に係る特定期間の月数を超えるものである場合には、当該金額をその計算の基礎となつた期間の月数で除し、これに当該特定期間の月数を乗じて計算した金額）の合計額
art-27/par-2/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1/sub-2
the total of the amounts specified below according to the category of the following cases as regards the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and paragraphs (6) and (7)) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this paragraph, the following paragraph and paragraph (6), item (vii)) relating to that own-assets business operator (where, of those amounts, the number of months in the period that is the basis of the calculation exceeds the number of months in the specified period relating to the own-assets business year, etc. of that own-assets business operator, the amount calculated by dividing that amount by the number of months in the period that is the basis of the calculation and multiplying the result by the number of months in that specified period):
machine translation, not official
**（１）** 当該固有事業者の固有事業年度等に係る特定期間中に当該受託事業者の準特定期間（当該受託事業者の事業年度（六月以下であるものを除く。）開始の日以後六月の期間をいい、当該六月の期間の末日を第二十条の六第一項に規定する六月の期間の末日とみなした場合において同項各号に掲げる場合に該当するときは同項の規定によりみなされた期間とする。（１）において同じ。）の末日が到来する場合 当該準特定期間における課税売上高（当該準特定期間を法第九条の二第二項に規定する特定期間とみなした場合における同項に規定する残額をいい、当該固有事業者のイの残額の計算につき同条第三項の規定の適用がある場合には当該準特定期間中に支払つた給与等金額の合計額とする。）
art-27/par-2/item-1/sub-2/sub2-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1/sub-2/sub2-1
where the last day of a quasi-specified period of that trustee business operator (meaning the six-month period from the first day of a business year of that trustee business operator (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies in (1)) arrives during the specified period relating to the own-assets business year, etc. of that own-assets business operator: the taxable sales in that quasi-specified period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that quasi-specified period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act, and, where Article 9-2, paragraph (3) of the Act applies to the calculation of the remainder in (a) by that own-assets business operator, the total of the amount of salaries, etc. paid during that quasi-specified period);
machine translation, not official
**（２）** 当該固有事業者の固有事業年度等に係る特定期間中に終了した当該受託事業者の各事業年度がある場合（（１）に該当する場合を除く。） 当該各事業年度における課税売上高（当該固有事業者のイの残額の計算につき法第九条の二第三項の規定の適用がある場合には、当該各事業年度中に支払つた給与等金額の合計額）の合計額
art-27/par-2/item-1/sub-2/sub2-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1/sub-2/sub2-2
where, among each business year of that trustee business operator, there is one that ended during the specified period relating to the own-assets business year, etc. of that own-assets business operator (excluding the case falling under (1)): the total of the taxable sales in each business year (where Article 9-2, paragraph (3) of the Act applies to the calculation of the remainder in (a) by that own-assets business operator, the total of the amount of salaries, etc. paid during each business year);
machine translation, not official
**二** 固有事業者の法第十一条第四項に規定する当該事業年度の基準期間における課税売上高 次に掲げる金額の合計額
art-27/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-2
the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4) of the Act of an own-assets business operator: the total of the following amounts:
machine translation, not official
**イ** 当該固有事業者の当該基準期間における課税売上高として法第十一条第四項の規定により計算した同項に規定する残額
art-27/par-2/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-2/sub-1
the remainder prescribed in Article 11, paragraph (4) of the Act calculated under that paragraph as the taxable sales in that base period of that own-assets business operator;
machine translation, not official
**ロ** 当該固有事業者の当該基準期間中に終了した当該固有事業者に係る各法人課税信託等の受託事業者の各事業年度における課税売上高の合計額の合計額
art-27/par-2/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-2/sub-2
the total of the total amount of the taxable sales in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that own-assets business operator that ended during that base period of that own-assets business operator;
machine translation, not official
**三** 固有事業者の法第三十条第二項に規定する課税期間における課税売上高 次に掲げる金額の合計額
art-27/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-3
the taxable sales for the taxable period prescribed in Article 30, paragraph (2) of the Act of an own-assets business operator: the total of the following amounts:
machine translation, not official
**イ** 当該固有事業者の当該課税期間における課税売上高として法第三十条第六項の規定により計算した同項に規定する残額
art-27/par-2/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-3/sub-1
the remainder prescribed in Article 30, paragraph (6) of the Act calculated under that paragraph as the taxable sales for that taxable period of that own-assets business operator;
machine translation, not official
**ロ** 当該固有事業者の当該課税期間中に終了した当該固有事業者に係る各法人課税信託等の受託事業者の各課税期間における課税売上高（当該課税期間中の法第三十条第六項に規定する課税資産の譲渡等の対価の額の合計額から当該課税期間中の同項に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。）の合計額（当該各課税期間の月数の合計数が十二を超える場合には、当該各課税期間における課税売上高の合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額
art-27/par-2/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-3/sub-2
the total of the total amount of the taxable sales in each taxable period (meaning the remainder after deducting, from the total amount of consideration for taxable transfers, etc. of assets prescribed in Article 30, paragraph (6) of the Act during that taxable period, the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 30, paragraph (6) of the Act during that taxable period) of the trustee business operator of each corporate taxation trust, etc. relating to that own-assets business operator that ended during that taxable period of that own-assets business operator (where the total number of months in each taxable period exceeds twelve, the amount calculated by dividing the total amount of the taxable sales in each taxable period by that total number and multiplying the result by twelve).
machine translation, not official
**第三項** 第一項、前項第一号ロ又は同項第三号ロの受託事業者が、これらの規定に規定する固有事業者に係る基準期間、特定期間又は課税期間の初日の翌日以後に当該受託事業者に係る法人課税信託等につき受託者の変更又は主宰受託者の変更（当該法人課税信託等の受託者が二以上ある場合における当該法人課税信託等の信託事務を主宰する受託者の変更をいう。）により新たに就任した受託者（合併又は分割により新たに就任した受託者を除く。）である場合における第一項並びに前項第一号及び第三号の規定の適用については、次に定めるところによる。
art-27/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3
Where the trustee business operator referred to in paragraph (1), paragraph (2), item (i), (b) or paragraph (2), item (iii), (b) is a trustee newly appointed (excluding a trustee newly appointed through a merger or company split) on or after the day following the first day of the base period, specified period or taxable period relating to the own-assets business operator prescribed in those provisions, through a change of trustee or a change of presiding trustee (meaning, where there are two or more trustees of the trust subject to corporate taxation, etc., a change of the trustee who presides over the trust affairs of that trust subject to corporate taxation, etc.) with respect to the trust subject to corporate taxation, etc. relating to that trustee business operator, paragraph (1) and paragraph (2), items (i) and (iii) apply as follows:
machine translation, not official
**一** 第一項の規定の適用については、同項中「の受託事業者」とあるのは「の受託事業者（以下この項において「新受託事業者」という。）」と、「次項」とあるのは「以下この項及び次項」と、「（当該受託事業者」とあるのは「に当該基準期間の初日から同日以後一年を経過する日までの間に終了した当該新受託事業者に係る法第十五条第一項に規定する法人課税信託等の旧受託事業者（当該法人課税信託等の受託者の変更又は第三項に規定する主宰受託者の変更前の受託者である同条第三項に規定する受託事業者をいう。）の各事業年度における課税売上高の合計額を加算した金額（当該新受託事業者及び当該旧受託事業者」と、「当該合計額」とあるのは「当該加算した金額」とする。
art-27/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3/item-1
In the application of paragraph (1), the phrase "the trustee business operator referred to in Article 15, paragraph (4), item (ii) of the Act" in that paragraph is deemed to be replaced with "the trustee business operator referred to in Article 15, paragraph (4), item (ii) of the Act (hereinafter in this paragraph referred to as the "new trustee business operator")", the phrase "the same applies in the following paragraph" with "the same applies hereinafter in this paragraph and the following paragraph", the phrase "(where the total number of months of each business year of that trustee business operator" with "plus the total amount of the taxable sales in each business year of the former trustee business operator of the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act relating to that new trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in paragraph (3)) that ended during the period from the first day of that base period to the day on which one year has elapsed from that day (where the total number of months of each business year of that new trustee business operator and that former trustee business operator", and the phrase "that total amount" with "that added amount".
machine translation, not official
**二** 前項第一号の規定の適用については、同号ロ中「の次に掲げる場合」とあるのは「及び当該受託事業者に係る法人課税信託等の旧受託事業者（当該法人課税信託等の受託者の変更又は次項に規定する主宰受託者の変更前の受託者である受託事業者をいう。（１）及び（２）において同じ。）の次に掲げる場合」と、同号ロ（１）中「受託事業者」とあるのは「旧受託事業者」と、同号ロ（２）中「の各事業年度」とあるのは「の各事業年度（当該旧受託事業者の各事業年度を含む。）」とする。
art-27/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3/item-2
In the application of paragraph (2), item (i), the phrase "relating to that own-assets business operator (where, of those amounts" in (b) of that item is deemed to be replaced with "relating to that own-assets business operator and as regards the former trustee business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator (meaning a trustee business operator who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in the following paragraph; the same applies in (1) and (2)) (where, of those amounts", the phrase "trustee business operator" in (b), (1) of that item with "former trustee business operator", and the phrase "among each business year of that trustee business operator" in (b), (2) of that item with "among each business year of that trustee business operator (including each business year of that former trustee business operator)".
machine translation, not official
**三** 前項第三号の規定の適用については、同号ロ中「受託事業者」とあるのは「受託事業者（ロにおいて「新受託事業者」という。）」と、「）の合計額（当該」とあるのは「ロにおいて同じ。）の合計額に当該固有事業者の当該課税期間中に終了した当該新受託事業者に係る法人課税信託等の旧受託事業者（当該法人課税信託等の受託者の変更又は次項に規定する主宰受託者の変更前の受託者である受託事業者をいう。）の各課税期間における課税売上高の合計額を加算した金額（当該新受託事業者及び当該旧受託事業者の」と、「当該各課税期間における課税売上高の合計額」とあるのは「当該加算した金額」とする。
art-27/par-3/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3/item-3
In the application of paragraph (2), item (iii), the phrase "the trustee business operator of each corporate taxation trust, etc." in (b) of that item is deemed to be replaced with "the trustee business operator (hereinafter in (b) referred to as the "new trustee business operator") of each corporate taxation trust, etc.", the phrase "during that taxable period)" with "during that taxable period; the same applies in (b))", the phrase "that taxable period of that own-assets business operator (where the total number of months in each taxable period" with "that taxable period of that own-assets business operator plus the total amount of the taxable sales in each taxable period of the former trustee business operator of the trust subject to corporate taxation, etc. relating to that new trustee business operator that ended during that taxable period of that own-assets business operator (meaning a trustee business operator who was the trustee before the change of trustee of that trust subject to corporate taxation, etc. or the change of presiding trustee prescribed in the following paragraph) (where the total number of months in each taxable period of that new trustee business operator and that former trustee business operator", and the phrase "dividing the total amount of the taxable sales in each taxable period" with "dividing that added amount".
machine translation, not official
**第四項** 固有事業者が法第十一条各項に規定する被合併法人又は同条第四項に規定する合併法人である場合における第二十二条の規定の適用については、次に定めるところによる。
art-27/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-4
In the application of Article 22 in the case where an own-assets business operator is a merged corporation referred to in each paragraph of Article 11 of the Act or a merging corporation referred to in Article 11, paragraph (4) of the Act, the following apply:
machine translation, not official
**一** 第二十二条第一項の規定の適用については、同項中「被合併法人」とあるのは「被合併法人（固有事業者（法第十五条第四項に規定する固有事業者をいう。第四項及び第六項第一号において同じ。）であるものに限る。次項及び第三項において同じ。）」と、「金額とする」とあるのは「金額に当該被合併法人に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）の当該各事業年度に対応する期間における課税売上高（当該各事業年度のうち最初の事業年度開始の日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）をいう。次項、第三項及び第六項第一号において同じ。）の合計額を加算した金額とする」とする。
art-27/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-4/item-1
In the application of Article 22, paragraph (1), the phrase "merged corporation" in that paragraph is deemed to be replaced with "merged corporation (limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies in paragraph (4) and paragraph (6), item (i)); the same applies in the following paragraph and paragraph (3))", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) relating to that merged corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve); the same applies in the following paragraph, paragraph (3) and paragraph (6), item (i))".
machine translation, not official
**二** 第二十二条第二項の規定の適用については、同項中「金額（」とあるのは「金額に当該被合併法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額（」と、「当該計算した金額」とあるのは「当該加算した金額」とする。
art-27/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-4/item-2
In the application of Article 22, paragraph (2), the phrase "multiplying the result by twelve (" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that merged corporation (", and the phrase "the amount so calculated" with "the amount so added".
machine translation, not official
**三** 第二十二条第三項の規定の適用については、同項中「金額とする」とあるのは、「金額に当該被合併法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額とする」とする。
art-27/par-4/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-4/item-3
In the application of Article 22, paragraph (3), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that merged corporation".
machine translation, not official
**四** 第二十二条第四項の規定の適用については、同項中「期間」とあるのは「期間（以下この項において「合併前特定期間」という。）」と、「金額とする」とあるのは「金額に当該各被合併法人のうち固有事業者である被合併法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高（当該各事業年度のうち最初の事業年度開始の日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が合併前特定期間の月数を超える場合には、当該合計額を当該合計数で除し、これに合併前特定期間の月数を乗じて計算した金額）をいう。）の合計額を加算した金額とする」とする。
art-27/par-4/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-4/item-4
In the application of Article 22, paragraph (4), the phrase "the number of months in the period from" in that paragraph is deemed to be replaced with "the number of months in the period (hereinafter in this paragraph referred to as the "specified pre-merger period") from", and the phrase "to the day preceding the day of the merger" with "to the day preceding the day of the merger and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to a merged corporation that is an own-assets business operator among each of those merged corporations (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds the number of months in the specified pre-merger period, the amount calculated by dividing that total amount by that total number and multiplying the result by the number of months in the specified pre-merger period))".
machine translation, not official
**五** 第二十二条第六項第一号の規定の適用については、同号中「金額の合計額」とあるのは、「金額の合計額に当該各被合併法人のうち固有事業者である被合併法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額」とする。
art-27/par-4/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-4/item-5
In the application of Article 22, paragraph (6), item (i), the phrase "multiplying the result by twelve" in that item is deemed to be replaced with "multiplying the result by twelve, plus the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to a merged corporation that is an own-assets business operator among each of those merged corporations".
machine translation, not official
**第五項** 固有事業者が法第十二条第一項から第六項までに規定する新設分割親法人、新設分割子法人又は分割法人である場合における第二十三条の規定の適用については、次に定めるところによる。
art-27/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5
In the application of Article 23 in the case where an own-assets business operator is a split-off parent corporation, a split-off subsidiary corporation or a splitting corporation prescribed in Article 12, paragraphs (1) through (6) of the Act, the following apply:
machine translation, not official
**一** 第二十三条第一項の規定の適用については、同項中「新設分割親法人」とあるのは「新設分割親法人（固有事業者（法第十五条第四項に規定する固有事業者をいう。第三項及び第六項において同じ。）であるものに限る。次項及び第四項において同じ。）」と、「金額とする」とあるのは「金額に当該新設分割親法人に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）の当該各事業年度に対応する期間における課税売上高（当該各事業年度のうち最初の事業年度開始の日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）をいう。次項及び第五項から第七項までにおいて同じ。）の合計額を加算した金額とする」とする。
art-27/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-1
In the application of Article 23, paragraph (1), the phrase "split-off parent corporation" in that paragraph is deemed to be replaced with "split-off parent corporation (limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies in paragraph (3) and paragraph (6)); the same applies in the following paragraph and paragraph (4))", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) relating to that split-off parent corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve); the same applies in the following paragraph and paragraphs (5) through (7))".
machine translation, not official
**二** 第二十三条第二項の規定の適用については、同項中「金額とする」とあるのは、「金額に当該新設分割親法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額とする」とする。
art-27/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-2
In the application of Article 23, paragraph (2), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that split-off parent corporation".
machine translation, not official
**三** 第二十三条第三項の規定の適用については、同項中「規定する新設分割子法人」とあるのは「規定する新設分割子法人（固有事業者であるものに限る。以下この項及び第五項において同じ。）」と、「同項」とあるのは「同条第三項」と、「金額（」とあるのは「金額（以下この項において「子法人固有計算額」という。）に当該新設分割子法人に係る各法人課税信託等の受託事業者の当該基準期間に対応する期間における課税売上高（当該基準期間の初日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）をいう。）の合計額を加算した金額（」と、「当該計算した金額」とあるのは「当該子法人固有計算額に当該基準期間中に終了した当該各法人課税信託等の受託事業者の各事業年度における課税売上高の合計額を加算した金額」とする。
art-27/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-3
In the application of Article 23, paragraph (3), the phrase "split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act" in that paragraph is deemed to be replaced with "split-off subsidiary corporation prescribed in Article 12, paragraph (3) of the Act (limited to one that is an own-assets business operator; the same applies hereinafter in this paragraph and paragraph (5))", the phrase "referred to in that paragraph" with "referred to in Article 12, paragraph (3) of the Act", the phrase "multiplying the result by twelve (" with "multiplying the result by twelve (hereinafter in this paragraph referred to as the "subsidiary's own computed amount") plus the total of the taxable sales in the period corresponding to that base period of the trustee business operator of each corporate taxation trust, etc. relating to that split-off subsidiary corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of that base period to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)), the amount so obtained (", and the phrase "the amount so calculated" with "the amount obtained by adding to the subsidiary's own computed amount the total of the taxable sales in each business year of the trustee business operator of each of those corporate taxation trusts, etc. that ended during that base period".
machine translation, not official
**四** 第二十三条第四項の規定の適用については、同項中「金額とする」とあるのは、「金額に当該新設分割親法人に係る各法人課税信託等の受託事業者の当該特定事業年度に対応する期間における課税売上高（当該特定事業年度のうち最初の事業年度開始の日から同日以後一年を経過する日までの間に終了した当該受託事業者の各事業年度における課税売上高の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）をいう。）の合計額を加算した金額とする」とする。
art-27/par-5/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-4
In the application of Article 23, paragraph (4), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to the specified business years of the trustee business operator of each corporate taxation trust, etc. relating to that split-off parent corporation (meaning the total amount of the taxable sales in each business year of that trustee business operator that ended during the period from the first day of the first business year among those specified business years to the day on which one year has elapsed from that day (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve))".
machine translation, not official
**五** 第二十三条第五項の規定の適用については、同項中「金額（」とあるのは「金額（以下この項において「子法人固有計算額」という。）に当該新設分割子法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額（」と、「当該計算した金額」とあるのは「当該子法人固有計算額に当該基準期間中に終了した当該各法人課税信託等の受託事業者の各事業年度における課税売上高の合計額を加算した金額」とする。
art-27/par-5/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-5
In the application of Article 23, paragraph (5), the phrase "multiplying the result by twelve (" in that paragraph is deemed to be replaced with "multiplying the result by twelve (hereinafter in this paragraph referred to as the "subsidiary's own computed amount") plus the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that split-off subsidiary corporation, the amount so obtained (", and the phrase "the amount so calculated" with "the amount obtained by adding to the subsidiary's own computed amount the total of the taxable sales in each business year of the trustee business operator of each of those corporate taxation trusts, etc. that ended during that base period".
machine translation, not official
**六** 第二十三条第六項の規定の適用については、同項中「分割法人」とあるのは「分割法人（固有事業者であるものに限る。次項において同じ。）」と、「金額とする」とあるのは「金額に当該分割法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額とする」とする。
art-27/par-5/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-6
In the application of Article 23, paragraph (6), the phrase "splitting corporation" in that paragraph is deemed to be replaced with "splitting corporation (limited to one that is an own-assets business operator; the same applies in the following paragraph)", and the phrase "multiplying the result by twelve" with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that splitting corporation".
machine translation, not official
**七** 第二十三条第七項の規定の適用については、同項中「金額とする」とあるのは、「金額に当該分割法人に係る各法人課税信託等の受託事業者の当該各事業年度に対応する期間における課税売上高の合計額を加算した金額とする」とする。
art-27/par-5/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-7
In the application of Article 23, paragraph (7), the phrase "multiplying the result by twelve" in that paragraph is deemed to be replaced with "multiplying the result by twelve and adding to the resulting amount the total of the taxable sales in the period corresponding to each business year of the trustee business operator of each corporate taxation trust, etc. relating to that splitting corporation".
machine translation, not official
**第六項** 固有事業者又は受託事業者が第二十五条の四第一項に規定する判定対象者である場合における当該固有事業者又は受託事業者に係る同条の規定の適用については、次に定めるところによる。
art-27/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6
In the application of Article 25-4 relating to an own-assets business operator or a trustee business operator in the case where that own-assets business operator or trustee business operator is a person subject to determination prescribed in Article 25-4, paragraph (1), the following apply:
machine translation, not official
**一** 当該固有事業者が個人である場合であつて、第二十五条の四第三項第一号イに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第一号イに定める当該十二月三十一日の属する年において終了した当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。次項において同じ。）の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第一号イに定める当該十二月三十一日の属する年において終了した当該判定対象者に係る各法人課税信託等の受託事業者の各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。
art-27/par-6/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-1
In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (a), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended in the year that includes that December 31 specified in paragraph (3), item (i), (a) (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended in the year that includes that December 31 specified in item (i), (a) of the following paragraph (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".
machine translation, not official
**二** 当該固有事業者が個人である場合であつて、第二十五条の四第三項第一号ロに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第一号ロに定める当該十二月三十一日の属する年において終了した当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。次項において同じ。）の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第一号ロに定める当該十二月三十一日の属する年において終了した当該判定対象者に係る各法人課税信託等の受託事業者の各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。
art-27/par-6/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-2
In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (b), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended in the year that includes that December 31 specified in paragraph (3), item (i), (b) (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended in the year that includes that December 31 specified in item (i), (b) of the following paragraph (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".
machine translation, not official
**三** 当該固有事業者が個人である場合であつて、第二十五条の四第三項第一号ハに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第一号ハに定める当該六月三十日の属する年の一月一日から六月三十日までの期間中に当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この項及び次項において同じ。）の六月の期間（事業年度（六月以下であるものを除く。）開始の日以後六月の期間をいい、当該六月の期間の末日を第三項において準用する第二十条の六第一項に規定する六月の期間の末日とみなした場合において同項各号に掲げる場合に該当するときは同項の規定によりみなされた期間とする。以下この項及び次項において同じ。）の末日が到来する場合には当該六月の期間における課税売上高（当該六月の期間を法第九条の二第二項に規定する特定期間とみなした場合における同項に規定する残額をいう。）の合計額を加算し、第三項第一号ハに定める当該六月三十日の属する年の一月一日から六月三十日までの期間中に終了した当該受託事業者（当該六月三十日の属する年の一月一日から六月三十日までの期間中に六月の期間の末日が到来する受託事業者を除く。）の各事業年度がある場合には当該各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が六を超える場合には、当該合計額を当該合計数で除し、これに六を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第一号ハに定める当該六月三十日の属する年の一月一日から六月三十日までの期間中に当該判定対象者に係る各法人課税信託等の受託事業者の六月の期間の末日が到来する場合には当該六月の期間における収益合計額の合計額を加算し、同号ハに定める当該六月三十日の属する年の一月一日から六月三十日までの期間中に終了した当該受託事業者（当該六月三十日の属する年の一月一日から六月三十日までの期間中に六月の期間の末日が到来する受託事業者を除く。）の各事業年度がある場合には当該各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が六を超える場合には、当該合計額を当該合計数で除し、これに六を乗じて計算した金額）の合計額を加算した金額」とする。
art-27/par-6/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-3
In the case where that own-assets business operator is an individual and falls under the case set out in Article 25-4, paragraph (3), item (i), (c), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period (meaning the six-month period from the first day of a business year (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1) as applied mutatis mutandis in paragraph (3), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination arrives during the period from January 1 to June 30 of the year that includes that June 30 specified in paragraph (3), item (i), (c), the total of the taxable sales in that six-month period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that six-month period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act), and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the period from January 1 to June 30 of the year that includes that June 30) that ended during the period from January 1 to June 30 of the year that includes that June 30 specified in paragraph (3), item (i), (c), the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination arrives during the period from January 1 to June 30 of the year that includes that June 30 specified in item (i), (c) of the following paragraph, the total of the total revenue amount in that six-month period, and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the period from January 1 to June 30 of the year that includes that June 30) that ended during the period from January 1 to June 30 of the year that includes that June 30 specified in item (i), (c) of the following paragraph, the total of the total of the total revenue amount in each business year (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)".
machine translation, not official
**四** 当該固有事業者が法人である場合であつて、第二十五条の四第三項第二号イに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第二号イに規定する各事業年度のうち最後の事業年度終了の日の一年前の日から当該最後の事業年度終了の日までの間に終了した当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。次項において同じ。）の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第二号イに規定する各事業年度のうち最後の事業年度終了の日の一年前の日から当該最後の事業年度終了の日までの間に終了した当該判定対象者に係る各法人課税信託等の受託事業者の各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。
art-27/par-6/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-4
In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (a), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in paragraph (3), item (ii), (a) to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in item (ii), (a) of the following paragraph to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".
machine translation, not official
**五** 当該固有事業者が法人である場合であつて、第二十五条の四第三項第二号ロに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第二号ロに規定する各事業年度のうち最後の事業年度終了の日の一年前の日から当該最後の事業年度終了の日までの間に終了した当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。次項において同じ。）の各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、次項第二号ロに規定する各事業年度のうち最後の事業年度終了の日の一年前の日から当該最後の事業年度終了の日までの間に終了した当該判定対象者に係る各法人課税信託等の受託事業者の各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。
art-27/par-6/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-5
In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (b), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies in the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in paragraph (3), item (ii), (b) to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total revenue amount in each business year of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination that ended during the period from the day one year before the last day of the last business year among the business years prescribed in item (ii), (b) of the following paragraph to the last day of that last business year (where the total number of months of each business year of that trustee business operator exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".
machine translation, not official
**六** 当該固有事業者が法人である場合であつて、第二十五条の四第三項第二号ハに掲げる場合に該当するときは、同条第一項中「者をいう」とあるのは「者をいい、固有事業者（法第十五条第四項に規定する固有事業者をいう。）であるものに限る」と、「金額）」とあるのは「金額）に、第三項第二号ハに定める当該六月の期間（以下この項及び次項において「固有六月期間」という。）中に当該判定対象者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。次項において同じ。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この項及び次項において同じ。）の六月の期間（事業年度（六月以下であるものを除く。）開始の日以後六月の期間をいい、当該六月の期間の末日を第三項において準用する第二十条の六第一項に規定する六月の期間の末日とみなした場合において同項各号に掲げる場合に該当するときは同項の規定によりみなされた期間とする。以下この項及び次項において同じ。）の末日が到来する場合には当該六月の期間における課税売上高（当該六月の期間を法第九条の二第二項に規定する特定期間とみなした場合における同項に規定する残額をいう。）の合計額を加算し、固有六月期間中に終了した当該受託事業者（当該固有六月期間中に六月の期間の末日が到来する受託事業者を除く。）の各事業年度がある場合には当該各事業年度における課税売上高（第二十二条第一項に規定する各事業年度における課税売上高をいう。）の合計額（当該受託事業者の各事業年度の月数の合計数が六を超える場合には、当該合計額を当該合計数で除し、これに六を乗じて計算した金額）の合計額を加算した金額」と、同条第二項中「の合計額」とあるのは「の合計額（以下この項において「収益合計額」という。）」と、「金額）」とあるのは「金額）に、固有六月期間中に当該判定対象者に係る各法人課税信託等の受託事業者の六月の期間の末日が到来する場合には当該六月の期間における収益合計額の合計額を加算し、固有六月期間中に終了した当該受託事業者（当該固有六月期間中に六月の期間の末日が到来する受託事業者を除く。）の各事業年度がある場合には当該各事業年度における収益合計額の合計額（当該受託事業者の各事業年度の月数の合計数が六を超える場合には、当該合計額を当該合計数で除し、これに六を乗じて計算した金額）の合計額を加算した金額」とする。
art-27/par-6/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-6
In the case where that own-assets business operator is a corporation and falls under the case set out in Article 25-4, paragraph (3), item (ii), (c), in the application of Article 25-4, paragraph (1), the phrase "with that other person" in that paragraph is deemed to be replaced with "with that other person, and limited to one that is an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period (meaning the six-month period from the first day of a business year (excluding a business year of six months or less), and where, deeming the last day of that six-month period to be the last day of the six-month period prescribed in Article 20-6, paragraph (1) as applied mutatis mutandis in paragraph (3), the case falls under any of the items of Article 20-6, paragraph (1), the period deemed under Article 20-6, paragraph (1); the same applies hereinafter in this paragraph and the following paragraph) of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this paragraph and the following paragraph) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies in the following paragraph) relating to that person subject to determination arrives during that six-month period specified in paragraph (3), item (ii), (c) (hereinafter in this paragraph and the following paragraph referred to as the "own-assets six-month period"), the total of the taxable sales in that six-month period (meaning the remainder prescribed in Article 9-2, paragraph (2) of the Act where that six-month period is deemed to be the specified period prescribed in Article 9-2, paragraph (2) of the Act), and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the own-assets six-month period) that ended during the own-assets six-month period, the total of the total amount of the taxable sales in each business year (meaning the taxable sales in each business year prescribed in Article 22, paragraph (1)) (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)", and in the application of paragraph (2) of that Article, the phrase "the total of the amount of sales, the amount of revenue and other amounts of income" in that paragraph is deemed to be replaced with "the total of the amount of sales, the amount of revenue and other amounts of income (hereinafter in this paragraph referred to as the "total revenue amount")", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus, where the last day of a six-month period of the trustee business operator of each corporate taxation trust, etc. relating to that person subject to determination arrives during the own-assets six-month period, the total of the total revenue amount in that six-month period, and, where there is a business year of that trustee business operator (excluding a trustee business operator for which the last day of a six-month period arrives during the own-assets six-month period) that ended during the own-assets six-month period, the total of the total of the total revenue amount in each business year (where the total number of months of each business year of that trustee business operator exceeds six, the amount calculated by dividing that total amount by that total number and multiplying the result by six)".
machine translation, not official
**七** 当該受託事業者が第二十五条の四第一項に規定する判定対象者である場合における同項に規定する基準期間相当期間における課税売上高又は同条第二項に規定する基準期間相当期間における総収入金額については、それぞれ当該受託事業者に係る法人課税信託等の固有事業者を同条第一項に規定する判定対象者とみなした場合における前各号の規定により読み替えて適用する同項又は同条第二項の規定により計算した金額とする。
art-27/par-6/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-7
In the case where that trustee business operator is a person subject to determination prescribed in Article 25-4, paragraph (1), the taxable sales in the period corresponding to the base period prescribed in Article 25-4, paragraph (1) or the gross revenue in the period corresponding to the base period prescribed in Article 25-4, paragraph (2) is to be, respectively, the amount calculated under Article 25-4, paragraph (1) or paragraph (2), as applied with the terms replaced under the provisions of the preceding items, on the assumption that the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator is a person subject to determination prescribed in Article 25-4, paragraph (1).
machine translation, not official
**第七項** 固有事業者又は受託事業者が法第十二条の四第三項に規定する金地金等の仕入れ等を行つた場合における当該固有事業者に係る第二十五条の五第四項の規定の適用については、同項中「事業者が」とあるのは「固有事業者（法第十五条第四項に規定する固有事業者をいう。以下この項において同じ。）のその課税期間における」と、「同項」とあるのは「法第十二条の四第三項」と、「を行つた課税期間中の当該金地金等の仕入れ等に係る」とあるのは「に係る」と、「合計額（」とあるのは「合計額（以下この項において「金地金等の仕入れ等の額」という。）（」と、「）で」とあるのは「以下この項において同じ。）で」と、「金額）」とあるのは「金額）に、当該固有事業者の当該課税期間中に終了した当該固有事業者に係る各法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。）の受託事業者（法第十五条第三項に規定する受託事業者をいう。）の各課税期間における金地金等の仕入れ等の額の合計額（当該各課税期間の月数の合計数が十二を超える場合には、当該合計額を当該合計数で除し、これに十二を乗じて計算した金額）の合計額を加算した金額」とする。
art-27/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-7
In the application of Article 25-5, paragraph (4) relating to an own-assets business operator in the case where an own-assets business operator or a trustee business operator has made a purchase, etc. of gold bullion and similar items prescribed in Article 12-4, paragraph (3) of the Act, the phrase "made by a business operator" in Article 25-5, paragraph (4) is deemed to be replaced with "of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies hereinafter in this paragraph) in its taxable period", the phrase "that paragraph" with "Article 12-4, paragraph (3) of the Act", the phrase "relating to that purchase, etc. of gold bullion and similar items during the taxable period in which that purchase, etc. was made" with "relating to that purchase, etc. of gold bullion and similar items", the phrase "taken from a bonded area (where that taxable period is less than one year" with "taken from a bonded area (hereinafter in this paragraph referred to as the "amount of purchases, etc. of gold bullion and similar items") (where that taxable period is less than one year", the phrase "it is to be counted as one month)" with "it is to be counted as one month; the same applies hereinafter in this paragraph)", and the phrase "multiplying the result by twelve)" with "multiplying the result by twelve) plus the total of the total amount of purchases, etc. of gold bullion and similar items in each taxable period of the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3) of the Act) of each corporate taxation trust, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act) relating to that own-assets business operator that ended during that taxable period of that own-assets business operator (where the total number of months in each taxable period exceeds twelve, the amount calculated by dividing that total amount by that total number and multiplying the result by twelve)".
machine translation, not official
**第八項** 固有事業者が法第十二条第一項から第四項までに規定する新設分割親法人又は新設分割子法人である場合における第五十五条の規定の適用については、同条第一号中「第二十三条第一項」とあるのは「第二十三条第一項（第二十七条第五項第一号の規定により読み替えて適用する場合を含む。）」と、同条第二号中「第二十三条第二項」とあるのは「第二十三条第二項（第二十七条第五項第二号の規定により読み替えて適用する場合を含む。）」と、同条第三号イ中「第二十三条第三項」とあるのは「第二十三条第三項（第二十七条第五項第三号の規定により読み替えて適用する場合を含む。）」と、同号ロ中「第二十三条第四項」とあるのは「第二十三条第四項（第二十七条第五項第四号の規定により読み替えて適用する場合を含む。）」と、同条第四号中「第二十三条第五項」とあるのは「第二十三条第五項（第二十七条第五項第五号の規定により読み替えて適用する場合を含む。）」とする。
art-27/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-8
In the application of Article 55 in the case where an own-assets business operator is a split-off parent corporation or a split-off subsidiary corporation prescribed in Article 12, paragraphs (1) through (4) of the Act, the phrase "Article 23, paragraph (1)" in Article 55, item (i) is deemed to be replaced with "Article 23, paragraph (1) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (i))", the phrase "Article 23, paragraph (2)" in Article 55, item (ii) with "Article 23, paragraph (2) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (ii))", the phrase "Article 23, paragraph (3)" in Article 55, item (iii), (a) with "Article 23, paragraph (3) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (iii))", the phrase "Article 23, paragraph (4)" in Article 55, item (iii), (b) with "Article 23, paragraph (4) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (iv))", and the phrase "Article 23, paragraph (5)" in Article 55, item (iv) with "Article 23, paragraph (5) (including cases where it is applied with the terms replaced pursuant to the provisions of Article 27, paragraph (5), item (v))".
machine translation, not official
**第九項** 第一項から第三項までの月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-27/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-9
The number of months in paragraphs (1) through (3) is to be calculated according to the calendar, and where a fraction of less than one month arises, it is to be counted as one month.
machine translation, not official
### 第二十八条（法人課税信託等の受託者に関する特例） — Special Provisions on Trustees of Trusts Subject to Corporate Taxation, etc.
caption: machine translation, not official
art-28 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28
**第一項** 受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）についての法第三十二条第七項、第三十三条第一項、第三十四条第一項、第三十五条、第三十五条の二第一項及び第二項、第三十六条第三項、第三十八条第四項、第三十八条の二第四項並びに第三十九条第六項の規定並びに第三十八条第二項及び第四十一条の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託等に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託等に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託等に係る受託事業者は分割承継法人に含まれるものとする。
art-28/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-1
In the application of the provisions of Article 32, paragraph (7), Article 33, paragraph (1), Article 34, paragraph (1), Article 35, Article 35-2, paragraphs (1) and (2), Article 36, paragraph (3), Article 38, paragraph (4), Article 38-2, paragraph (4) and Article 39, paragraph (6) of the Act and the provisions of Article 38, paragraph (2) and Article 41 to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article), a merger of trusts is deemed to be a merger, a trustee business operator relating to a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) that is a former trust relating to a merger of trusts is deemed to be included in a merged corporation, a trustee business operator relating to a trust subject to corporate taxation, etc. that is a new trust relating to a merger of trusts is deemed to be included in a merging corporation, a trust split is deemed to be a company split, a trustee business operator relating to a trust subject to corporate taxation, etc. that transfers part of its trust property by a trust split as the trust property of another trust with the same trustee or of a new trust is deemed to be included in a splitting corporation, and a trustee business operator relating to a trust subject to corporate taxation, etc. that receives a transfer of part of the trust property from another trust with the same trustee by a trust split is deemed to be included in a successor corporation in a company split.
machine translation, not official
**第二項** 固有事業者（法第十五条第四項に規定する固有事業者をいう。以下この条において同じ。）の法第十五条第六項に規定する初日の属する課税期間（以下この項において「固有課税期間」という。）が第二十条各号に掲げる課税期間のいずれかである場合又は固有事業者が固有課税期間につき第二十条の二第一項又は第二項の規定の適用を受けた場合における法第十五条第六項の規定の適用については、次に定めるところによる。
art-28/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-2
In the application of Article 15, paragraph (6) of the Act in the case where the taxable period that includes the first day prescribed in Article 15, paragraph (6) of the Act of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies hereinafter in this Article) (hereinafter in this paragraph referred to as the "own-assets taxable period") is any of the taxable periods set out in the items of Article 20, or in the case where the own-assets business operator has been subject to the application of Article 20-2, paragraph (1) or (2) with respect to the own-assets taxable period, the following apply:
machine translation, not official
**一** 固有課税期間が第二十条各号に掲げる課税期間のいずれかである場合において、固有事業者が当該固有課税期間につき法第九条第四項の規定の適用を受けるため同項の規定による届出書を当該固有課税期間中に提出した場合（当該固有課税期間の末日前に法第十五条第六項に規定する初日の属する同項の受託事業者の課税期間が終了する場合には、当該課税期間の末日までに提出した場合に限る。）又は固有課税期間が固有事業者の法第九条第四項の規定の適用を受けようとする課税期間である場合において、当該固有事業者が第二十条の二第一項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第六項に規定する初日において、これらの固有事業者は法第九条第四項の規定による届出書の提出により消費税を納める義務が免除されない事業者であつたものとみなす。
art-28/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-2/item-1
In the case where the own-assets taxable period is any of the taxable periods set out in the items of Article 20, and the own-assets business operator has submitted, during that own-assets taxable period, the written notification under Article 9, paragraph (4) of the Act in order to be subject to the application of that paragraph for that own-assets taxable period (where the taxable period of the trustee business operator referred to in Article 15, paragraph (6) of the Act that includes the first day prescribed in Article 15, paragraph (6) of the Act ends before the last day of that own-assets taxable period, limited to the case where it has been submitted by the last day of that taxable period), or in the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to be subject to the application of Article 9, paragraph (4) of the Act, and that own-assets business operator has received approval under Article 20-2, paragraph (1) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 20-2, paragraph (1), those own-assets business operators are deemed, on the first day prescribed in Article 15, paragraph (6) of the Act, to have been business operators for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4) of the Act.
machine translation, not official
**二** 固有課税期間が固有事業者の法第九条第四項の規定の適用を受けることをやめようとする課税期間である場合において、当該固有事業者が第二十条の二第二項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第六項に規定する初日において、当該固有事業者は法第九条第四項の規定による届出書の提出により消費税を納める義務が免除されない事業者でなかつたものとみなす。
art-28/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-2/item-2
In the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to cease to be subject to the application of Article 9, paragraph (4) of the Act, and that own-assets business operator has received approval under Article 20-2, paragraph (2) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 20-2, paragraph (2), that own-assets business operator is deemed, on the first day prescribed in Article 15, paragraph (6) of the Act, not to have been a business operator for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4) of the Act.
machine translation, not official
**第三項** 受託事業者に係る法第十五条第七項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる金額の区分に応じ当該各号に定める金額とする。
art-28/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-3
The amount calculated as specified by Cabinet Order prescribed in Article 15, paragraph (7) of the Act relating to a trustee business operator is to be, according to the category of amounts set out in the following items, the amount specified in the relevant item:
machine translation, not official
**一** 受託事業者のその事業年度に係る特定期間における課税売上高（法第九条の二第一項に規定する特定期間における課税売上高をいう。以下この号において同じ。） 当該受託事業者のその事業年度開始の日の属する当該受託事業者に係る法人課税信託等の固有事業者の前条第二項第一号に規定する固有事業年度等の特定期間における課税売上高として同号（同条第三項第二号の規定により読み替えて適用する場合を含む。）の規定により計算した金額
art-28/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-3/item-1
the taxable sales in the specified period relating to the business year of a trustee business operator (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act; the same applies hereinafter in this item): the amount calculated under paragraph (2), item (i) of the preceding Article (including where it is applied with the terms replaced pursuant to paragraph (3), item (ii) of that Article) as the taxable sales in the specified period of the own-assets business year, etc. prescribed in paragraph (2), item (i) of the preceding Article that includes the first day of that business year of that trustee business operator, being an own-assets business year, etc. of the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator;
machine translation, not official
**二** 受託事業者の課税期間における課税売上高（法第三十条第二項に規定する課税期間における課税売上高をいう。以下この号において同じ。） 当該受託事業者の当該課税期間の末日の属する当該受託事業者に係る法人課税信託等の固有事業者の課税期間の前課税期間における課税売上高（当該受託事業者の課税期間の末日と当該固有事業者の課税期間の末日が同日である場合には、当該固有事業者の当該課税期間における課税売上高）として前条第二項第三号（同条第三項第三号の規定により読み替えて適用する場合を含む。）の規定により計算した金額
art-28/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-3/item-2
the taxable sales for the taxable period of a trustee business operator (meaning the taxable sales for the taxable period prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this item): the amount calculated under paragraph (2), item (iii) of the preceding Article (including where it is applied with the terms replaced pursuant to paragraph (3), item (iii) of that Article) as the taxable sales for the taxable period preceding the taxable period of an own-assets business operator, being the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator, that includes the last day of that taxable period of that trustee business operator (where the last day of the taxable period of that trustee business operator and the last day of the taxable period of that own-assets business operator are the same day, the taxable sales of that own-assets business operator for that taxable period).
machine translation, not official
**第四項** 固有事業者の法第十五条第八項に規定する初日の属する課税期間（以下この項において「固有課税期間」という。）が第五十六条第一項各号に掲げる課税期間のいずれかである場合又は固有事業者が固有課税期間につき第五十七条の二第一項又は第二項の規定の適用を受けた場合における法第十五条第八項の規定の適用については、次に定めるところによる。
art-28/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-4
In the application of Article 15, paragraph (8) of the Act in the case where the taxable period that includes the first day prescribed in Article 15, paragraph (8) of the Act of an own-assets business operator (hereinafter in this paragraph referred to as the "own-assets taxable period") is any of the taxable periods set out in the items of Article 56, paragraph (1), or in the case where the own-assets business operator has been subject to the application of Article 57-2, paragraph (1) or (2) with respect to the own-assets taxable period, the following apply:
machine translation, not official
**一** 固有課税期間が第五十六条第一項各号に掲げる課税期間のいずれかである場合において、固有事業者が当該固有課税期間につき法第三十七条第一項の規定の適用を受けるため同項の規定による届出書を当該固有課税期間中に提出した場合（当該固有課税期間の末日前に法第十五条第八項に規定する初日の属する同項の受託事業者の課税期間が終了する場合には、当該課税期間の末日までに提出した場合に限る。）又は固有課税期間が固有事業者の法第三十七条第一項の規定の適用を受けようとする課税期間である場合において、当該固有事業者が第五十七条の二第一項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第八項に規定する初日において、これらの固有事業者は法第三十七条第一項の規定の適用を受ける事業者であつたものとみなす。
art-28/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-4/item-1
In the case where the own-assets taxable period is any of the taxable periods set out in the items of Article 56, paragraph (1), and the own-assets business operator has submitted, during that own-assets taxable period, the written notification under Article 37, paragraph (1) of the Act in order to be subject to the application of that paragraph for that own-assets taxable period (where the taxable period of the trustee business operator referred to in Article 15, paragraph (8) of the Act that includes the first day prescribed in Article 15, paragraph (8) of the Act ends before the last day of that own-assets taxable period, limited to the case where it has been submitted by the last day of that taxable period), or in the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to be subject to the application of Article 37, paragraph (1) of the Act, and that own-assets business operator has received approval under Article 57-2, paragraph (1) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 57-2, paragraph (1), those own-assets business operators are deemed, on the first day prescribed in Article 15, paragraph (8) of the Act, to have been business operators subject to the application of Article 37, paragraph (1) of the Act.
machine translation, not official
**二** 固有課税期間が固有事業者の法第三十七条第一項の規定の適用を受けることをやめようとする課税期間である場合において、当該固有事業者が第五十七条の二第二項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第八項に規定する初日において、当該固有事業者は法第三十七条第一項の規定の適用を受ける事業者でなかつたものとみなす。
art-28/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-4/item-2
In the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to cease to be subject to the application of Article 37, paragraph (1) of the Act, and that own-assets business operator has received approval under Article 57-2, paragraph (2) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 57-2, paragraph (2), that own-assets business operator is deemed, on the first day prescribed in Article 15, paragraph (8) of the Act, not to have been a business operator subject to the application of Article 37, paragraph (1) of the Act.
machine translation, not official
**第五項** 信託の併合に係る従前の信託又は信託の分割に係る分割信託（信託の分割によりその信託財産の一部を他の信託又は新たな信託に移転する信託をいう。次項において同じ。）が法人課税信託（法第十四条第一項ただし書に規定する法人課税信託をいう。以下この条において同じ。）（法人税法第二条第二十九号の二イ又はハ（定義）に掲げる信託に限る。以下この項において「特定法人課税信託」という。）である場合には、当該信託の併合に係る新たな信託又は当該信託の分割に係る他の信託若しくは新たな信託（特定法人課税信託を除く。）は、特定法人課税信託とみなす。
art-28/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-5
Where a former trust relating to a merger of trusts or a split trust relating to a trust split (meaning a trust that transfers part of its trust property to another trust or a new trust by a trust split; the same applies in the following paragraph) is a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in the proviso to Article 14, paragraph (1) of the Act; the same applies hereinafter in this Article) (limited to a trust set out in Article 2, item (xxix)-2, (a) or (c) (Definitions) of the Corporation Tax Act; hereinafter in this paragraph referred to as a "specified trust subject to corporate taxation"), the new trust relating to that merger of trusts, or the other trust or the new trust relating to that trust split (excluding a specified trust subject to corporate taxation), is deemed to be a specified trust subject to corporate taxation.
machine translation, not official
**第六項** 信託の併合又は信託の分割（一の信託が新たな信託に信託財産の一部を移転するものに限る。以下この項及び次項において「単独新規信託分割」という。）が行われた場合において、当該信託の併合が法人課税信託を新たな信託とするものであるときにおける当該信託の併合に係る従前の信託（法人課税信託を除く。）は当該信託の併合の直前に法人課税信託に該当することとなつたものとみなし、当該単独新規信託分割が集団投資信託（法人税法第二条第二十九号に規定する集団投資信託をいう。以下この項において同じ。）又は受益者等課税信託（法第十四条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産を有するものとみなされる信託をいう。以下この項及び第八項において同じ。）を分割信託とし、法人課税信託を承継信託（信託の分割により分割信託からその信託財産の一部の移転を受ける信託をいう。以下この項及び次項において同じ。）とするものであるときにおける当該承継信託は当該単独新規信託分割の直後に集団投資信託又は受益者等課税信託から法人課税信託に該当することとなつたものとみなす。
art-28/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-6
Where a merger of trusts or a trust split (limited to one in which a single trust transfers part of its trust property to a new trust; hereinafter in this paragraph and the following paragraph referred to as a "single split into a new trust") is carried out, in the case where that merger of trusts makes a trust subject to corporate taxation the new trust, the former trust relating to that merger of trusts (excluding a trust subject to corporate taxation) is deemed to have become a trust subject to corporate taxation immediately before that merger of trusts, and in the case where that single split into a new trust makes a group investment trust (meaning a group investment trust prescribed in Article 2, item (xxix) of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a trust taxed on its beneficiaries (meaning a trust in which the beneficiary prescribed in Article 14, paragraph (1) of the Act (including a person deemed to be a beneficiary prescribed in Article 14, paragraph (1) of the Act pursuant to Article 14, paragraph (2) of the Act) is deemed to hold the assets belonging to its trust property; the same applies hereinafter in this paragraph and paragraph (8)) the split trust and makes a trust subject to corporate taxation the successor trust (meaning a trust that receives, by a trust split, a transfer of part of the trust property of a split trust from that split trust; the same applies hereinafter in this paragraph and the following paragraph), that successor trust is deemed to have become a trust subject to corporate taxation from a group investment trust or a trust taxed on its beneficiaries immediately after that single split into a new trust.
machine translation, not official
**第七項** 他の信託に信託財産の一部を移転する信託の分割（以下この項及び次項において「吸収信託分割」という。）又は二以上の信託が新たな信託に信託財産の一部を移転する信託の分割（以下この項及び次項において「複数新規信託分割」という。）が行われた場合には、当該吸収信託分割又は複数新規信託分割により移転する信託財産をその信託財産とする信託（以下この項において「吸収分割中信託」という。）を承継信託とする単独新規信託分割が行われ、直ちに当該吸収分割中信託及び承継信託（複数新規信託分割にあつては、他の吸収分割中信託）を従前の信託とする信託の併合が行われたものとみなして、前二項の規定を適用する。
art-28/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-7
Where a trust split under which part of the trust property is transferred to another trust (hereinafter in this paragraph and the following paragraph referred to as an "absorption-type trust split") or a trust split under which two or more trusts transfer part of their trust property to a new trust (hereinafter in this paragraph and the following paragraph referred to as a "new trust split by multiple trusts") has been carried out, the provisions of the preceding two paragraphs apply on the deemed basis that a single split into a new trust with the trust whose trust property is the trust property transferred by that absorption-type trust split or new trust split by multiple trusts (hereinafter in this paragraph referred to as an "interim trust in an absorption-type split") as the successor trust has been carried out, and that a merger of trusts with that interim trust in an absorption-type split and the successor trust (in the case of a new trust split by multiple trusts, the other interim trusts in an absorption-type split) as the former trusts has been carried out immediately thereafter.
machine translation, not official
**第八項** 第六項に規定する信託の併合に係る従前の信託（前項の規定の適用がある場合には、吸収信託分割又は複数新規信託分割により信託財産の一部を移転する信託を含む。）が受益者等課税信託である場合において、第二条第一項第三号に規定する出資があつたものとみなされるもの（課税資産の譲渡等に限る。）があるときは、第六項の規定にかかわらず、当該出資があつたものとみなされるものは同項に規定する信託の併合に係る新たな信託（前項の規定の適用がある場合には、吸収信託分割に係る同項の他の信託又は複数新規信託分割に係る同項の新たな信託）に対して行われたものとみなす。
art-28/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-8
Where a former trust pertaining to a merger of trusts prescribed in paragraph (6) (including, where the provisions of the preceding paragraph apply, a trust that transfers part of its trust property by an absorption-type trust split or a new trust split by multiple trusts) is a trust taxed on its beneficiaries, if there is anything that is deemed to be a contribution prescribed in Article 2, paragraph (1), item (iii) (limited to a taxable transfer, etc. of assets), then, notwithstanding paragraph (6), that which is deemed to be that contribution is deemed to have been made to the new trust pertaining to the merger of trusts prescribed in that paragraph (where the provisions of the preceding paragraph apply, the other trust referred to in the preceding paragraph pertaining to the absorption-type trust split or the new trust referred to in the preceding paragraph pertaining to the new trust split by multiple trusts).
machine translation, not official
**第九項** 法人課税信託（法人税法第二条第二十九号の二ニ又はホに掲げる信託に限る。次項において同じ。）に係る受託事業者がその会計期間（法人税法施行令第十四条の六第八項（法人課税信託）に規定する会計期間をいう。第十一項及び第十二項において同じ。）につき、同条第八項の規定の適用を受ける場合には、当該受託事業者は事業年度が一年である法人として法及びこの政令の規定を適用する。
art-28/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-9
Where a trustee business operator pertaining to a trust subject to corporate taxation (limited to a trust listed in Article 2, item (xxix)-2, (d) or (e) of the Corporation Tax Act; the same applies in the following paragraph) is subject to the application of Article 14-6, paragraph (8) of the Order for the Enforcement of the Corporation Tax Act with respect to its accounting period (meaning the accounting period prescribed in Article 14-6, paragraph (8) (Trust Subject to Corporate Taxation) of the Order for the Enforcement of the Corporation Tax Act; the same applies in paragraphs (11) and (12)), the provisions of the Act and this Cabinet Order apply to that trustee business operator as a corporation whose business year is one year.
machine translation, not official
**第十項** 前項に規定する場合に該当する法人課税信託に係る受託事業者（次項において「特定受託事業者」という。）の事業年度の月数に関する法及びこの政令の規定の適用については、当該事業年度の月数は、十二月とする。
art-28/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-10
With regard to the application of the provisions of the Act and this Cabinet Order concerning the number of months in the business year of a trustee business operator pertaining to a trust subject to corporate taxation that falls under the case prescribed in the preceding paragraph (referred to as a "specified trustee business operator" in the following paragraph), the number of months in that business year is 12 months.
machine translation, not official
**第十一項** 前条第一項及び第二項（これらの規定を同条第三項の規定により読み替えて適用する場合を含む。）並びに同条第四項の規定により読み替えて適用する第二十二条、前条第五項の規定により読み替えて適用する第二十三条、前条第六項の規定により読み替えて適用する第二十五条の四及び前条第七項の規定により読み替えて適用する第二十五条の五第四項の規定を適用する場合において、これらの規定に規定する受託事業者が特定受託事業者であるときは、当該特定受託事業者の事業年度は、会計期間開始の日から一年を経過する日に終了しているものとして、これらの規定を適用する。
art-28/par-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-11
When applying paragraphs (1) and (2) of the preceding Article (including where these provisions are applied with terms replaced pursuant to paragraph (3) of the preceding Article), Article 22 as applied with terms replaced pursuant to paragraph (4) of the preceding Article, Article 23 as applied with terms replaced pursuant to paragraph (5) of the preceding Article, Article 25-4 as applied with terms replaced pursuant to paragraph (6) of the preceding Article, and Article 25-5, paragraph (4) as applied with terms replaced pursuant to paragraph (7) of the preceding Article, if the trustee business operator prescribed in those provisions is a specified trustee business operator, those provisions are applied on the basis that the business year of that specified trustee business operator ends on the day on which one year elapses from the first day of its accounting period.
machine translation, not official
**第十二項** 法人課税信託の受託事業者がその会計期間につき法人税法施行令第十四条の六第十項又は第十一項の規定の適用を受ける場合には、これらの規定により事業年度とみなされた期間は、当該受託事業者の事業年度とみなして法及びこの政令の規定を適用する。
art-28/par-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-12
Where a trustee business operator of a trust subject to corporate taxation is subject to the application of Article 14-6, paragraph (10) or (11) of the Order for the Enforcement of the Corporation Tax Act with respect to its accounting period, the provisions of the Act and this Cabinet Order are applied by deeming the period deemed to be a business year under those provisions to be a business year of that trustee business operator.
machine translation, not official
**第十三項** 法人課税信託等の固有事業者が適格請求書発行事業者である場合における当該法人課税信託等の受託事業者については、法第五十七条の二第一項の登録を受けたものとみなして、法及びこの政令の規定を適用する。この場合において、法第五十七条の四第一項第一号中「登録番号（」とあるのは「受託事業者（第十五条第三項に規定する受託事業者をいう。次項第一号及び第三項第一号において同じ。）に係る法人課税信託等（同条第一項に規定する法人課税信託等をいう。次項第一号及び第三項第一号において同じ。）の固有事業者（同条第四項に規定する固有事業者をいう。次項第一号及び第三項第一号において同じ。）の登録番号（」と、同条第二項第一号及び第三項第一号中「登録番号」とあるのは「受託事業者に係る法人課税信託等の固有事業者の登録番号」と、第四十九条第四項第二号中「登録番号（」とあるのは「法第十五条第三項に規定する受託事業者に係る同条第一項に規定する法人課税信託等の同条第四項に規定する固有事業者の登録番号（」とする。
art-28/par-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-13
Where the own-assets business operator of a trust subject to corporate taxation, etc. is a qualified invoice issuer, the provisions of the Act and this Cabinet Order are applied to the trustee business operator of that trust subject to corporate taxation, etc. by deeming it to have received the registration under Article 57-2, paragraph (1) of the Act. In this case, the phrase "registration number (" in Article 57-4, paragraph (1), item (i) of the Act is deemed to be replaced with "registration number of the own-assets business operator (meaning the own-assets business operator prescribed in Article 15, paragraph (4); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) of the trust subject to corporate taxation, etc. (meaning the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) pertaining to the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) (", the phrase "registration number" in Article 57-4, paragraph (2), item (i) and paragraph (3), item (i) of the Act is deemed to be replaced with "registration number of the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to the trustee business operator", and the phrase "registration number (" in Article 49, paragraph (4), item (ii) is deemed to be replaced with "registration number of the own-assets business operator prescribed in Article 15, paragraph (4) of the Act of the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act pertaining to the trustee business operator prescribed in Article 15, paragraph (3) of the Act (".
machine translation, not official
**第十四項** 法第十五条第一項の規定の適用を受けた法第十四条第一項ただし書に規定する公益信託に対する国税通則法の規定の適用については、同法第七条の二第一項及び第二項（信託に係る国税の納付義務の承継）中「事由に」とあるのは、「事由又は公益信託に関する法律（令和六年法律第三十号）第三十三条第三項（信託法の適用関係）の規定により読み替えて適用する信託法第五十六条第一項に規定する特定終了事由に」とする。
art-28/par-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-14
With regard to the application of the provisions of the Act on General Rules for National Taxes to a public interest trust prescribed in the proviso to Article 14, paragraph (1) of the Act that has been subject to the application of Article 15, paragraph (1) of the Act, the phrase "grounds" in Article 7-2, paragraphs (1) and (2) (Succession to the Obligation to Pay National Tax Pertaining to a Trust) of that Act is deemed to be replaced with "grounds or the specified ground for termination prescribed in Article 56, paragraph (1) of the Trust Act as applied with terms replaced pursuant to Article 33, paragraph (3) (Application of the Trust Act) of the Act on Public Interest Trusts (Act No. 30 of 2024)".
machine translation, not official
**第十五項** 前各項に定めるもののほか、受託事業者又は固有事業者についての法又はこの政令の規定の適用に関し必要な事項は、財務省令で定める。
art-28/par-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-15
Beyond what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of the Act or this Cabinet Order with respect to a trustee business operator or an own-assets business operator are specified by Ministry of Finance Order.
machine translation, not official
### 第二十九条（特定プラットフォーム事業者が合併等を行つた場合の取扱い等） — Treatment, etc. in the Case Where a Specified Platform Operator Has Undergone a Merger, etc.
caption: machine translation, not official
art-29 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29
**第一項** 事業者が、特定プラットフォーム事業者（法第十五条の二第一項に規定する特定プラットフォーム事業者をいう。以下この項及び第五項において同じ。）のデジタルプラットフォーム（同条第一項に規定するデジタルプラットフォームをいう。第五項第一号において同じ。）に係る事業を合併若しくは分割により承継し、又は当該事業を譲り受けた場合には、当該事業を承継した合併法人若しくは分割承継法人又は当該事業を譲り受けた事業者（特定プラットフォーム事業者を除く。次項において「合併法人等」という。）は、当該合併若しくは分割又は譲受けがあつた日に同条第二項の規定による指定を受けたものとみなす。この場合においては、同項後段の規定は、適用しない。
art-29/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-1
Where a business operator succeeds, through a merger or company split, to the business pertaining to the digital platform (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies in paragraph (5), item (i)) of a specified platform operator (meaning the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act; the same applies in this paragraph and paragraph (5)), or takes over that business by transfer, the merging corporation or successor corporation in a company split that has succeeded to that business, or the business operator that has taken over that business by transfer (excluding a specified platform operator; referred to as a "merging corporation, etc." in the following paragraph), is deemed to have been designated under Article 15-2, paragraph (2) of the Act on the day on which that merger, company split or transfer took place. In this case, the provisions of the second sentence of that paragraph do not apply.
machine translation, not official
**第二項** 合併法人等についての法第十五条の二第三項本文、第四項及び第五項の規定の適用については、同条第三項本文中「前項の規定により特定プラットフォーム事業者として指定を受けるべき者は、その課税期間に係る第四十五条第一項の規定による申告書の提出期限（同項の規定による申告の義務がない場合にあつては、当該申告の義務があるとした場合の同項の規定による申告書の提出期限）までに」とあるのは「消費税法施行令第二十九条第一項に規定する合併法人等に該当することとなつた者は、その合併若しくは分割又は譲受けの日後遅滞なく」と、同条第四項中「第二項の規定により」とあるのは「消費税法施行令第二十九条第一項の規定により第二項の規定による指定を受けたものとみなされる」と、「指定した」とあるのは「把握した」と、同条第五項中「前項の通知を受けた」とあるのは「前項の」とする。
art-29/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-2
With regard to the application of Article 15-2, paragraph (3), main clause, and paragraphs (4) and (5) of the Act to a merging corporation, etc., the phrase "A person that is to be designated as a specified platform operator under the preceding paragraph must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, by the deadline for filing of the return under Article 45, paragraph (1) for its taxable period (or, where it has no obligation to file a return under that paragraph, the deadline for filing of the return under that paragraph that would apply if it had that obligation)" in the main clause of Article 15-2, paragraph (3) of the Act is deemed to be replaced with "A person that has come to fall under a merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act must submit to the Commissioner of the National Tax Agency, via the district director having jurisdiction over its place for tax payment, a written notification stating that fact and other matters specified by Ministry of Finance Order, without delay after the day of that merger or company split, or that transfer", the phrase "under paragraph (2)" in Article 15-2, paragraph (4) of the Act is deemed to be replaced with "that is deemed to have been designated under paragraph (2) pursuant to Article 29, paragraph (1) of the Order for Enforcement of the Consumption Tax Act", the phrase "designated" in that paragraph is deemed to be replaced with "ascertained", and the phrase "that has received the notice under the preceding paragraph" in Article 15-2, paragraph (5) of the Act is deemed to be replaced with "referred to in the preceding paragraph".
machine translation, not official
**第三項** 法第十五条の二第一項の規定の適用を受ける国外事業者の法第三十条、第三十二条、第三十四条及び第三十五条の規定の適用については、法第三十条第二項第一号、第三十二条第一項第二号イ及び第四項第二号イ、第三十四条第一項並びに第三十五条中「課税資産の譲渡等に」とあるのは、「課税資産の譲渡等（第十五条の二第一項の規定の適用を受ける電気通信利用役務の提供を含む。）に」とする。
art-29/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-3
With regard to the application of Articles 30, 32, 34 and 35 of the Act to a foreign business operator that is subject to the application of Article 15-2, paragraph (1) of the Act, the phrase "taxable transfers, etc. of assets" in Article 30, paragraph (2), item (i), Article 32, paragraph (1), item (ii), (a) and paragraph (4), item (ii), (a), Article 34, paragraph (1) and Article 35 of the Act is deemed to be replaced with "taxable transfers, etc. of assets (including the supply of telecommunications services to which Article 15-2, paragraph (1) is applied)".
machine translation, not official
**第四項** 法第十五条の二第四項、第六項又は第十二項の規定による公表は、インターネットを利用して公衆の閲覧に供する方法により行うものとする。
art-29/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-4
Publication under Article 15-2, paragraph (4), (6) or (12) of the Act is to be made by a method of making it available for public inspection using the Internet.
machine translation, not official
**第五項** 法第十五条の二第四項に規定する政令で定める事項は、次に掲げる事項とする。
art-29/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-5
The matters specified by Cabinet Order as prescribed in Article 15-2, paragraph (4) of the Act are the following:
machine translation, not official
**一** 特定プラットフォーム事業者に係るデジタルプラットフォームの名称
art-29/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-5/item-1
the name of the digital platform pertaining to the specified platform operator;
machine translation, not official
**二** 特定プラットフォーム事業者の氏名又は名称
art-29/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-5/item-2
the name of the specified platform operator;
machine translation, not official
**三** 法第十五条の二第二項の指定の効力が生ずる年月日
art-29/par-5/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-5/item-3
the date on which the designation under Article 15-2, paragraph (2) of the Act takes effect.
machine translation, not official
### 第三十条 〔削除 / repealed〕
art-30 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-30
**第一項** 削除
art-30/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-30/par-1
### 第三十一条（延払条件付譲渡に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Transfers on Deferred Payment Terms
caption: machine translation, not official
art-31 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-31
**第一項** 法第十六条第二項本文の規定により同項の個人事業者が同条第一項に規定する延払条件付譲渡（以下第三十四条までにおいて「延払条件付譲渡」という。）に係る賦払金の支払の期日の属する課税期間において資産の譲渡等を行つたものとみなされる部分は、当該延払条件付譲渡に係る賦払金のうち当該課税期間中にその支払の期日が到来するものに係る部分（当該賦払金につき当該課税期間の初日の前日以前に既に支払を受けている金額がある場合には当該金額に係る部分を除くものとし、当該課税期間の末日の翌日以後に支払の期日が到来する賦払金につき当該課税期間中に支払を受けた金額がある場合には当該金額に係る部分を含む。）とする。
art-31/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-31/par-1
The portion for which an individual business operator prescribed in Article 16, paragraph (2) of the Act is deemed, pursuant to the main clause of that paragraph, to have made transfers, etc. of assets in the taxable period that includes the due date for payment of an installment pertaining to a transfer on deferred payment terms prescribed in paragraph (1) of that Article (hereinafter in this Article through Article 34 referred to as a "transfer on deferred payment terms") is the portion pertaining to those installments of that transfer on deferred payment terms whose due date for payment arrives during that taxable period (excluding, where there is an amount of such an installment that has already been received on or before the day preceding the first day of that taxable period, the portion pertaining to that amount, and including, where there is an amount received during that taxable period of an installment whose due date for payment arrives on or after the day following the last day of that taxable period, the portion pertaining to that amount).
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### 第三十二条（延納の許可が取り消された場合等の処理） — Treatment in the Case Where Permission for Deferred Payment Is Rescinded, etc.
caption: machine translation, not official
art-32 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-32
**第一項** 延払条件付譲渡につき法第十六条第二項本文の規定の適用を受けている個人事業者（その相続人を含む。以下第三十四条までにおいて同じ。）が同項ただし書の規定の適用を受けることとなつた場合には、当該延払条件付譲渡で同項本文の規定の適用を受けていたもののうち、当該延払条件付譲渡に係る賦払金の額で同項ただし書に規定する延納の許可が取り消された日の属する課税期間の初日以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、当該個人事業者が当該課税期間において資産の譲渡等を行つたものとみなす。
art-32/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-32/par-1
Where an individual business operator who has been subject to the application of the main clause of Article 16, paragraph (2) of the Act with respect to a transfer on deferred payment terms (including its heir; the same applies hereinafter through Article 34) comes to be subject to the application of the proviso to that paragraph, then, of the transfers on deferred payment terms that had been subject to the application of the main clause of that paragraph, the portion pertaining to those installment amounts of that transfer on deferred payment terms whose due date for payment arrives on or after the first day of the taxable period that includes the day on which the permission for deferred payment prescribed in the proviso to that paragraph was rescinded (excluding those already received on or before the day preceding the first day of that taxable period) is deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period.
machine translation, not official
**第二項** 延払条件付譲渡につき法第十六条第一項の規定の適用を受けている個人事業者が同項の規定の適用を受けることとした課税期間の翌課税期間以後のいずれかの課税期間において同項の規定の適用を受けないこととした場合（前項に規定する場合に該当する場合を除く。）には、その適用を受けないこととした課税期間の初日の前日以前に行つた延払条件付譲渡で同条第二項本文の規定の適用を受けていたもののうち、その適用を受けないこととした延払条件付譲渡に係る賦払金の額で当該課税期間の初日以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文の規定にかかわらず、当該個人事業者が当該課税期間において資産の譲渡等を行つたものとみなす。
art-32/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-32/par-2
Where an individual business operator who has been subject to the application of Article 16, paragraph (1) of the Act with respect to a transfer on deferred payment terms chooses not to apply that paragraph in any taxable period on or after the taxable period following the taxable period for which it chose to apply that paragraph (excluding a case that falls under the case prescribed in the preceding paragraph), then, of the transfers on deferred payment terms made on or before the day preceding the first day of the taxable period for which it chose not to apply that paragraph that had been subject to the application of the main clause of Article 16, paragraph (2) of the Act, the portion pertaining to those installment amounts of the transfers on deferred payment terms for which it chose not to apply that paragraph whose due date for payment arrives on or after the first day of that taxable period (excluding those already received on or before the day preceding the first day of that taxable period) is, notwithstanding the main clause of Article 16, paragraph (2) of the Act, deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period.
machine translation, not official
### 第三十三条（納税義務の免除を受けることとなつた場合等の処理） — Treatment in the Case Where Exemption from Tax Liability Has Come to Apply, etc.
caption: machine translation, not official
art-33 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-33
**第一項** 延払条件付譲渡につき法第十六条第二項本文の規定の適用を受けている個人事業者が次に掲げる場合に該当することとなつた場合には、その該当することとなつた課税期間の初日の前日以前に行つた延払条件付譲渡で同項本文の規定の適用を受けていたもののうち、当該延払条件付譲渡に係る賦払金の額で当該課税期間の初日以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文の規定にかかわらず、当該個人事業者が当該課税期間の初日の前日において資産の譲渡等を行つたものとみなす。
art-33/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-33/par-1
Where an individual business operator who has been subject to the application of the main clause of Article 16, paragraph (2) of the Act with respect to a transfer on deferred payment terms comes to fall under any of the following cases, then, of the transfers on deferred payment terms made on or before the day preceding the first day of the taxable period in which it came to fall under that case that had been subject to the application of the main clause of that paragraph, the portion pertaining to those installment amounts of that transfer on deferred payment terms whose due date for payment arrives on or after the first day of that taxable period (excluding those already received on or before the day preceding the first day of that taxable period) is, notwithstanding the main clause of that paragraph, deemed to be a transfer, etc. of assets made by that individual business operator on the day preceding the first day of that taxable period:
machine translation, not official
**一** 当該個人事業者（法第九条第一項本文の規定により消費税を納める義務が免除される個人事業者を除く。）が同項本文の規定の適用を受けることとなつた場合
art-33/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-33/par-1/item-1
a case where that individual business operator (excluding an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes to be subject to the application of the main clause of that paragraph;
machine translation, not official
**二** 当該個人事業者（法第九条第一項本文の規定により消費税を納める義務が免除される個人事業者に限る。）が同項本文の規定の適用を受けないこととなつた場合
art-33/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-33/par-1/item-2
a case where that individual business operator (limited to an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) comes not to be subject to the application of the main clause of that paragraph.
machine translation, not official
### 第三十四条（事業の廃止、死亡等の場合の延払条件付譲渡に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Transfers on Deferred Payment Terms in the Case of Discontinuance of Business, Death, etc.
caption: machine translation, not official
art-34 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-34
**第一項** 延払条件付譲渡につき法第十六条第二項本文の規定の適用を受けている個人事業者が次に掲げる場合に該当することとなつた場合には、その該当することとなつた日の属する課税期間の初日の前日以前に当該個人事業者が行つた延払条件付譲渡で同項本文の規定の適用を受けていたもののうち、当該延払条件付譲渡に係る賦払金の額で当該課税期間の初日以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文の規定にかかわらず、当該個人事業者が当該課税期間において資産の譲渡等を行つたものとみなす。
art-34/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-34/par-1
Where an individual business operator who has been subject to the application of the main clause of Article 16, paragraph (2) of the Act with respect to a transfer on deferred payment terms comes to fall under any of the following cases, then, of the transfers on deferred payment terms made by that individual business operator on or before the day preceding the first day of the taxable period that includes the day on which it came to fall under that case that had been subject to the application of the main clause of that paragraph, the portion pertaining to those installment amounts of that transfer on deferred payment terms whose due date for payment arrives on or after the first day of that taxable period (excluding those already received on or before the day preceding the first day of that taxable period) is, notwithstanding the main clause of that paragraph, deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period:
machine translation, not official
**一** 当該個人事業者が死亡した場合において、当該延払条件付譲渡に係る事業を承継した相続人がないとき。
art-34/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-34/par-1/item-1
where that individual business operator has died and there is no heir who has succeeded to the business pertaining to the transfer on deferred payment terms;
machine translation, not official
**二** 当該個人事業者（法第九条第一項本文の規定により消費税を納める義務が免除される個人事業者を除く。）が死亡した場合において、当該延払条件付譲渡に係る事業を承継した相続人が同項本文の規定により消費税を納める義務が免除される個人事業者であるとき。
art-34/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-34/par-1/item-2
where that individual business operator (excluding an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) has died and the heir who has succeeded to the business pertaining to that transfer on deferred payment terms is an individual business operator exempted from the obligation to pay consumption tax under the main clause of that paragraph;
machine translation, not official
**三** 当該個人事業者（法第九条第一項本文の規定により消費税を納める義務が免除される個人事業者に限る。）が死亡した場合において、当該延払条件付譲渡に係る事業を承継した相続人が同項本文の規定の適用を受けない個人事業者であるとき。
art-34/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-34/par-1/item-3
where that individual business operator (limited to an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) has died and the heir who has succeeded to the business pertaining to that transfer on deferred payment terms is an individual business operator to whom the main clause of that paragraph does not apply;
machine translation, not official
**四** 当該個人事業者が当該延払条件付譲渡に係る事業の全部を譲渡し、又は廃止した場合
art-34/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-34/par-1/item-4
where that individual business operator has transferred or discontinued the whole of the business pertaining to that transfer on deferred payment terms.
machine translation, not official
### 第三十五条から第三十七条まで 〔削除 / repealed〕
art-35-to-37 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-35-to-37
**第一項** 削除
art-35-to-37/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-35-to-37/par-1
### 第三十八条（個人事業者が死亡した場合又は法人が合併等をした場合の特定工事の請負に係る資産の譲渡等の時期） — Time of Transfers, etc. of Assets Pertaining to Contracts for Specified Construction Work in the Case of Death of an Individual Business Operator or Merger, etc. by a Corporation
caption: machine translation, not official
art-38 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-38
**第一項** 特定工事（法第十七条第一項に規定する長期大規模工事又は同条第二項に規定する工事をいう。以下この条及び次条において同じ。）の目的物につき法第十七条第一項又は第二項本文の規定の適用を受けている個人事業者が死亡した場合において、当該個人事業者の当該特定工事の請負に係る事業を承継した相続人が当該特定工事の目的物の引渡しを行つたときは、当該特定工事の請負に係る資産の譲渡等のうち当該個人事業者が同条第一項又は第二項本文の規定により資産の譲渡等を行つたものとされた部分については、当該相続人が資産の譲渡等を行つたものとみなして、同条第三項の規定を適用する。
art-38/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-38/par-1
Where an individual business operator who has been subject to the application of Article 17, paragraph (1) or the main clause of paragraph (2) of the Act with respect to the subject matter of specified construction work (meaning long-term large-scale construction prescribed in Article 17, paragraph (1) of the Act or construction work prescribed in paragraph (2) of that Article; the same applies in this Article and the following Article) has died, and the heir who has succeeded to the business of that individual business operator pertaining to the contract for that specified construction work has delivered the subject matter of that specified construction work, Article 17, paragraph (3) of the Act applies, with respect to the portion of the transfers, etc. of assets pertaining to the contract for that specified construction work that was treated as transfers, etc. of assets made by that individual business operator under paragraph (1) or the main clause of paragraph (2) of that Article, on the basis that that heir is deemed to have made the transfers, etc. of assets.
machine translation, not official
**第二項** 前項の規定は、特定工事の目的物につき法第十七条第一項又は第二項本文の規定の適用を受けている法人が合併により消滅した場合又はこれらの規定の適用を受けている法人が分割により特定工事に係る事業を分割承継法人に承継させた場合について準用する。
art-38/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-38/par-2
The provisions of the preceding paragraph apply mutatis mutandis where a corporation that has been subject to the application of Article 17, paragraph (1) or the main clause of paragraph (2) of the Act with respect to the subject matter of specified construction work has been extinguished by a merger, or where a corporation that has been subject to the application of those provisions has caused a successor corporation in a company split to succeed, by a company split, to the business pertaining to specified construction work.
machine translation, not official
### 第三十九条（公共法人等の特定工事の請負に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Contracts for Specified Construction Work by Public Corporations, etc.
caption: machine translation, not official
art-39 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-39
**第一項** 法人税法の規定の適用を受けない法人が特定工事の請負に係る契約に基づき資産の譲渡等を行う場合において、当該法人がその特定工事の請負に係る対価の額につき工事進行基準の方法（法第十七条第一項に規定する工事進行基準の方法をいう。以下この条において同じ。）又はこれに準ずる方法により経理することとしているときは、当該法人が法人税法第六十三条第一項（工事の請負に係る収益及び費用の帰属事業年度の特例）の規定の適用を受けるもの又は同条第二項の規定の適用を受けるため工事進行基準の方法により経理することとしているものとみなして、法第十七条の規定を適用する。
art-39/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-39/par-1
Where a corporation to which the provisions of the Corporation Tax Act do not apply makes transfers, etc. of assets under a contract for specified construction work, and that corporation accounts for the amount of consideration pertaining to the contract for that specified construction work by the percentage-of-completion method (meaning the percentage-of-completion method prescribed in Article 17, paragraph (1) of the Act; the same applies hereinafter in this Article) or a method equivalent thereto, Article 17 of the Act applies on the basis that that corporation is deemed to be one that is subject to the application of Article 63, paragraph (1) (Special Provisions on the Business Year to Which Revenue and Expenses Pertaining to Contracts for Construction Work Belong) of the Corporation Tax Act or one that accounts by the percentage-of-completion method in order to be subject to the application of paragraph (2) of that Article.
machine translation, not official
### 第四十条（小規模事業者等に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
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art-40 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40
**第一項** 法第十八条第一項の規定の適用を受ける個人事業者がその適用を受けないこととなつた場合における資産の譲渡等、課税仕入れ（特定課税仕入れ（法第五条第一項に規定する特定課税仕入れをいう。以下同じ。）に該当するものを除く。以下この条において同じ。）及び特定課税仕入れを行つた時期については、次に定めるところによる。
art-40/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-1
The time at which transfers, etc. of assets, taxable purchases (excluding those that fall under specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Act; the same applies hereinafter); the same applies hereinafter in this Article) and specified taxable purchases are made, in the case where an individual business operator that has been subject to the application of Article 18, paragraph (1) of the Act comes not to be subject to that application, is as provided in the following items:
machine translation, not official
**一** 法第十八条第一項の規定の適用を受けないこととなつた課税期間の初日の前日における資産の譲渡等に係る売掛金その他の債権（以下この号において「売掛金等」という。）の額の合計額から同項の規定の適用を受けることとなつた課税期間の初日の前日における売掛金等の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が資産の譲渡等を行つたものとみなす。
art-40/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-1/item-1
with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts receivable and other claims pertaining to transfers, etc. of assets (hereinafter in this item referred to as "accounts receivable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts receivable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made transfers, etc. of assets on the day preceding the first day of the taxable period for which that application ceased;
machine translation, not official
**二** 法第十八条第一項の規定の適用を受けないこととなつた課税期間の初日の前日における課税仕入れに係る買掛金その他の債務（以下この号において「買掛金等」という。）の額の合計額から同項の規定の適用を受けることとなつた課税期間の初日の前日における買掛金等の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が課税仕入れを行つたものとみなす。
art-40/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-1/item-2
with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts payable and other obligations pertaining to taxable purchases (hereinafter in this item referred to as "accounts payable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts payable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made taxable purchases on the day preceding the first day of the taxable period for which that application ceased;
machine translation, not official
**三** 法第十八条第一項の規定の適用を受けないこととなつた課税期間の初日の前日における特定課税仕入れに係る買掛金その他の債務（以下この号において「買掛金等」という。）の額の合計額から同項の規定の適用を受けることとなつた課税期間の初日の前日における買掛金等の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が特定課税仕入れを行つたものとみなす。
art-40/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-1/item-3
with regard to the portion pertaining to the remainder obtained by deducting, from the total amount of accounts payable and other obligations pertaining to specified taxable purchases (hereinafter in this item referred to as "accounts payable, etc.") as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came not to apply, the total amount of accounts payable, etc. as of the day preceding the first day of the taxable period for which that paragraph came to apply, that individual business operator is deemed to have made specified taxable purchases on the day preceding the first day of the taxable period for which that application ceased.
machine translation, not official
**第二項** 前項の場合における前受金に係る資産の譲渡等、前払金に係る課税仕入れ又は前払金に係る特定課税仕入れを行つた時期の特例、同項各号の規定による控除をして控除しきれない金額が生じた場合における控除しきれない金額の処理の方法その他同項の規定の適用に関し必要な事項は、財務省令で定める。
art-40/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-2
In the case referred to in the preceding paragraph, the special provision on the time at which transfers, etc. of assets pertaining to advances received, taxable purchases pertaining to advance payments, or specified taxable purchases pertaining to advance payments are made, the method of treating an amount that cannot be fully deducted where such an amount arises after making the deductions under the items of that paragraph, and other matters necessary for the application of the provisions of that paragraph are specified by Ministry of Finance Order.
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### 第四十一条（事業を開始した日の属する期間等の範囲等） — Scope, etc. of the Period Including the Day on Which a Business Is Started, etc.
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art-41 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41
**第一項** 法第十九条第二項に規定する政令で定める期間は、次に掲げる期間とする。
art-41/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41/par-1
The periods specified by Cabinet Order as prescribed in Article 19, paragraph (2) of the Act are the following periods:
machine translation, not official
**一** 事業者が国内において課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。）に係る事業を開始した日の属する期間（法第十九条第一項第三号から第四号の二までに定める期間をいう。以下この条において同じ。）
art-41/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41/par-1/item-1
the period (meaning the period specified in Article 19, paragraph (1), items (iii) through (iv)-2 of the Act; the same applies hereinafter in this Article) including the day on which a business operator started a business pertaining to taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets) in Japan;
machine translation, not official
**二** 個人事業者が相続により法第十九条第一項第三号又は第三号の二の規定の適用を受けていた被相続人の事業を承継した場合における当該相続があつた日の属する期間
art-41/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41/par-1/item-2
the period including the day of inheritance, in the case where an individual business operator has succeeded through inheritance to the business of a decedent who had been subject to the application of Article 19, paragraph (1), item (iii) or (iii)-2 of the Act;
machine translation, not official
**三** 法人が合併（合併により法人を設立する場合を除く。）により法第十九条第一項第四号又は第四号の二の規定の適用を受けていた被合併法人の事業を承継した場合における当該合併があつた日の属する期間
art-41/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41/par-1/item-3
the period including the day of the merger, in the case where a corporation has succeeded through a merger (excluding the case of establishing a corporation by merger) to the business of a merged corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act;
machine translation, not official
**四** 法人が吸収分割により法第十九条第一項第四号又は第四号の二の規定の適用を受けていた分割法人の事業を承継した場合における当該吸収分割があつた日の属する期間
art-41/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41/par-1/item-4
the period including the day of the absorption-type company split, in the case where a corporation has succeeded through an absorption-type company split to the business of a splitting corporation that had been subject to the application of Article 19, paragraph (1), item (iv) or (iv)-2 of the Act.
machine translation, not official
**第二項** 法第十九条第五項に規定する政令で定める場合は次の各号に掲げる場合とし、同項に規定する政令で定める日は当該各号に定める日とする。
art-41/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41/par-2
The cases specified by Cabinet Order as prescribed in Article 19, paragraph (5) of the Act are the cases listed in the following items, and the days specified by Cabinet Order as prescribed in that paragraph are the days provided for in the respective items:
machine translation, not official
**一** 法第十九条第一項第三号又は第四号の規定による届出書を提出した事業者が同項第三号の二又は第四号の二の規定の適用を受けようとする場合 同項第三号又は第四号の規定による届出の効力が生じた日から二年を経過する日の属する月の初日
art-41/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41/par-2/item-1
a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii) or (iv) of the Act seeks to become subject to the application of item (iii)-2 or (iv)-2 of that paragraph: the first day of the month that includes the day on which two years elapse from the day on which the notification under item (iii) or (iv) of that paragraph took effect;
machine translation, not official
**二** 法第十九条第一項第三号の二又は第四号の二の規定による届出書を提出した事業者が同項第三号又は第四号の規定の適用を受けようとする場合 同項第三号の二又は第四号の二の規定による届出の効力が生じた日から二年を経過する日の属する月の前々月の初日
art-41/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41/par-2/item-2
a case where a business operator that has submitted a written notification under Article 19, paragraph (1), item (iii)-2 or (iv)-2 of the Act seeks to become subject to the application of item (iii) or (iv) of that paragraph: the first day of the month two months before the month that includes the day on which two years elapse from the day on which the notification under item (iii)-2 or (iv)-2 of that paragraph took effect.
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### 第四十二条（特殊な場合の個人事業者の納税地） — Place for Tax Payment of an Individual Business Operator in Special Cases
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art-42 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42
**第一項** 法第二十条第四号に規定する政令で定める場所は、次の各号に掲げる場合の区分に応じ当該各号に定める場所とする。
art-42/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1
The place specified by Cabinet Order as prescribed in Article 20, item (iv) of the Act is the place specified in each of the following items in accordance with the category of cases listed in that item:
machine translation, not official
**一** 法第二十条第一号又は第二号の規定により納税地を定められていた個人事業者が国内に住所及び居所を有しないこととなつた場合において、当該個人事業者がその有しないこととなつた時に国内に同条第三号に規定する事務所等を有せず、かつ、その納税地とされていた場所に当該個人事業者の親族その他当該個人事業者の特殊関係者が引き続き、又は当該個人事業者に代わつて居住しているとき。 その納税地とされていた場所
art-42/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-1
a case where an individual business operator whose place for tax payment had been determined under Article 20, item (i) or (ii) of the Act has come to have neither an address nor a residence in Japan, and at the time when it came to have neither, that individual business operator has no office or similar place prescribed in item (iii) of that Article in Japan, and a relative of that individual business operator or another person having a special relationship with that individual business operator continues to reside, or resides in place of that individual business operator, at the place that had been its place for tax payment: the place that had been its place for tax payment;
machine translation, not official
**二** 前号に掲げる場合を除き、所得税法第百六十一条第一項第七号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合 当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
art-42/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-2
excluding the case set out in the preceding item, a case where an individual business operator receives consideration listed in Article 161, paragraph (1), item (vii) (Domestic Source Income) of the Income Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);
machine translation, not official
**三** 法第二十条第一号から第三号まで及び前二号の規定により納税地を定められていた個人事業者がこれらの規定のいずれにも該当しないこととなつた場合（同条第二号の規定により納税地を定められていた個人事業者については、同号の居所が短期間の滞在地であつた場合を除く。） その該当しないこととなつた時の直前において納税地であつた場所
art-42/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-3
a case where an individual business operator whose place for tax payment had been determined under Article 20, items (i) through (iii) of the Act and the preceding two items comes to fall under none of those provisions (for an individual business operator whose place for tax payment had been determined under item (ii) of that Article, excluding the case where the residence referred to in that item was a place of short-term stay): the place that was its place for tax payment immediately before it came to fall under none of them;
machine translation, not official
**四** 前三号に掲げる場合を除き、個人事業者が国に対し資産の譲渡等及び特定仕入れ（法第四条第一項に規定する特定仕入れをいう。次条第三号において同じ。）に係る消費税に関する法律の規定に基づく申告、届出その他の行為をする場合 当該個人事業者が選択した場所（これらの行為が二以上ある場合には、最初にその行為をした際選択した場所）
art-42/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-4
excluding the cases set out in the preceding three items, a case where an individual business operator files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Act; the same applies in item (iii) of the following Article): the place chosen by that individual business operator (where there are two or more such acts, the place chosen when it first took the act);
machine translation, not official
**五** 前各号に掲げる場合以外の場合 麹町税務署の管轄区域内の場所
art-42/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-5
a case other than the cases set out in the preceding items: a place within the jurisdictional district of the Kojimachi Tax Office.
machine translation, not official
**第二項** 前項第一号に規定する特殊関係者とは、次に掲げる者及びこれらの者であつた者をいう。
art-42/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-2
A person having a special relationship as prescribed in item (i) of the preceding paragraph means the following persons and persons who used to be such persons:
machine translation, not official
**一** 個人事業者とまだ婚姻の届出をしないが事実上婚姻関係と同様の事情にある者
art-42/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-2/item-1
a person who has not yet filed a notification of marriage with the individual business operator but is in circumstances equivalent to a marital relationship in fact;
machine translation, not official
**二** 個人事業者の使用人
art-42/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-2/item-2
an employee of the individual business operator;
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**三** 前二号に掲げる者及び個人事業者の親族以外の者で当該個人事業者から受ける金銭その他の資産によつて生計を維持しているもの
art-42/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-2/item-3
a person, other than the persons listed in the preceding two items and relatives of the individual business operator, who maintains a livelihood through money or other assets received from that individual business operator.
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### 第四十三条（特殊な場合の法人の納税地） — Place for Tax Payment of a Corporation in Special Cases
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art-43 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43
**第一項** 法第二十二条第三号に規定する政令で定める場所は、次の各号に掲げる場合の区分に応じ当該各号に定める場所とする。
art-43/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1
The place specified by Cabinet Order as prescribed in Article 22, item (iii) of the Act is the place specified in each of the following items in accordance with the category of cases listed in that item:
machine translation, not official
**一** 外国法人（法第二十二条第一号に規定する内国法人以外の法人をいう。次号及び第三号において同じ。）が法人税法第百三十八条第一項第五号（国内源泉所得）に掲げる対価（船舶又は航空機の貸付けによるものを除く。）を受ける場合 当該対価に係る資産の所在地（その資産が二以上ある場合には、主たる資産の所在地）
art-43/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-1
a case where a foreign corporation (meaning a corporation other than a domestic corporation prescribed in Article 22, item (i) of the Act; the same applies in the following item and item (iii)) receives consideration listed in Article 138, paragraph (1), item (v) (Domestic Source Income) of the Corporation Tax Act (excluding that from the lease of a vessel or aircraft): the location of the assets pertaining to that consideration (where there are two or more such assets, the location of the principal asset);
machine translation, not official
**二** 法第二十二条第二号又は前号の規定により納税地を定められていた外国法人がこれらの規定のいずれにも該当しないこととなつた場合 その該当しないこととなつた時の直前において納税地であつた場所
art-43/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-2
a case where a foreign corporation whose place for tax payment had been determined under Article 22, item (ii) of the Act or the preceding item comes to fall under none of those provisions: the place that was its place for tax payment immediately before it came to fall under none of them;
machine translation, not official
**三** 前二号に掲げる場合を除き、外国法人が国に対し資産の譲渡等及び特定仕入れに係る消費税に関する法律の規定に基づく申告、届出その他の行為をする場合 当該外国法人が選択した場所（これらの行為が二以上ある場合には、最初にその行為をした際選択した場所）
art-43/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-3
excluding the cases set out in the preceding two items, a case where a foreign corporation files a return, submits a notification or takes any other act toward the national government under the provisions of laws concerning consumption tax pertaining to transfers, etc. of assets and specified purchases: the place chosen by that foreign corporation (where there are two or more such acts, the place chosen when it first took the act);
machine translation, not official
**四** 前三号に掲げる場合以外の場合 麹町税務署の管轄区域内の場所
art-43/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-4
a case other than the cases set out in the preceding three items: a place within the jurisdictional district of the Kojimachi Tax Office.
machine translation, not official
### 第四十四条（納税地の指定） — Designation of Place for Tax Payment
caption: machine translation, not official
art-44 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-44
**第一項** 法第二十三条第一項に規定する政令で定める場合は、同項の規定により指定されるべき納税地が法第二十条から第二十二条までの規定による納税地（既に法第二十三条の規定により納税地の指定がされている場合には、その指定をされている納税地）を所轄する国税局長の管轄区域以外の地域にある場合とする。
art-44/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-44/par-1
The cases specified by Cabinet Order as prescribed in Article 23, paragraph (1) of the Act are cases where the place for tax payment to be designated under that paragraph is in an area other than the jurisdictional district of the regional commissioner having jurisdiction over the place for tax payment under Articles 20 through 22 of the Act (where a place for tax payment has already been designated under Article 23 of the Act, the place for tax payment so designated).
machine translation, not official
---
## Cites
- art-1/par-1: 第二条第一項 → 消費税法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1 (e-Gov law ID 363AC0000000108)
- art-1/par-2/item-1: 外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第五号 → 外国為替及び外国貿易法 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-6/par-1/item-5 (e-Gov law ID 324AC0000000228)
- art-1/par-2/item-2: 外国為替及び外国貿易法第六条第一項第六号 → 外国為替及び外国貿易法 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/ja/foreign-exchange-and-foreign-trade-act/art-6/par-1/item-6 (e-Gov law ID 324AC0000000228)
- art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-1 (e-Gov law ID 323AC0000000025)
- art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-2 (e-Gov law ID 323AC0000000025)
- art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-3 (e-Gov law ID 323AC0000000025)
- art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-4 (e-Gov law ID 323AC0000000025)
- art-1/par-2/item-4: 金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第一号から第五号まで → 金融商品取引法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-5 (e-Gov law ID 323AC0000000025)
- art-1/par-2/item-4: 同項第十一号 → 金融商品取引法 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/ja/financial-instruments-and-exchange-act/art-2/par-1/item-11 (e-Gov law ID 323AC0000000025)
- art-2/par-1: 法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108)
- art-2/par-1/item-3: 法人税法（昭和四十年法律第三十四号）第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29 (e-Gov law ID 340AC0000000034)
- art-2/par-1/item-3: 同条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 (e-Gov law ID 340AC0000000034)
- art-2/par-1/item-3: この号 → 消費税法施行令 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-3
- art-2/par-1/item-3: 法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-1 (e-Gov law ID 363AC0000000108)
- art-2/par-1/item-3: 同条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108)
- art-2/par-1/item-3: 法人税法第四条の三第九号 → 法人税法 第四条の三第一項第九号 (Article 4-3, paragraph (1), item (ix)), art-4-3/par-1/item-9 — https://japanlaw.org/ja/corporation-tax-act/art-4-3/par-1/item-9 (e-Gov law ID 340AC0000000034)
- art-2/par-1/item-5: 放送法（昭和二十五年法律第百三十二号）第二条第一号 → e-Gov law 325AC0000000132, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-2/par-1/item-5: 同条第三十一号 → e-Gov law 325AC0000000132, 第二条第一項第三十一号 (Article 2, paragraph (1), item (xxxi)), art-2/par-1/item-31 — not held in this collection
- art-2-2/par-1: 法第二条第一項第八号の五 → 消費税法 第二条第一項第八号の五 (Article 2, paragraph (1), item (viii-5)), art-2/par-1/item-8-5 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-5 (e-Gov law ID 363AC0000000108)
- art-2-3/par-1: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-2-3/par-1/item-1: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-2-3/par-1/item-1: この条 → 消費税法施行令 第二条の三 (Article 2-3), art-2-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-3
- art-2-3/par-1/item-1: この号 → 消費税法施行令 第二条の三第一項第一号 (Article 2-3, paragraph (1), item (i)), art-2-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-3/par-1/item-1
- art-2-3/par-1/item-1: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-2-3/par-1/item-2: この号 → 消費税法施行令 第二条の三第一項第二号 (Article 2-3, paragraph (1), item (ii)), art-2-3/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-3/par-1/item-2
- art-2-4/par-1: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-2-4/par-1: 食品衛生法施行令（昭和二十八年政令第二百二十九号）第三十四条の二第二号 → e-Gov law 328CO0000000229, 第三十四条の二第一項第二号 (Article 34-2, paragraph (1), item (ii)), art-34-2/par-1/item-2 — not held in this collection
- art-2-4/par-1: 次項 → 消費税法施行令 第二条の四第二項 (Article 2-4, paragraph (2)), art-2-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2
- art-2-4/par-2: 法別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- art-2-4/par-2: 第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-1
- art-2-4/par-2: 第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第二項 (Article 14-2, paragraph (2)), art-14-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-2
- art-2-4/par-2: 第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第三項 (Article 14-2, paragraph (3)), art-14-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3
- art-2-4/par-2/item-1: 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
- art-2-4/par-2/item-1: 次号 → 消費税法施行令 第二条の四第二項第二号 (Article 2-4, paragraph (2), item (ii)), art-2-4/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-2
- art-2-4/par-2/item-2: 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項 → e-Gov law 413AC0000000026, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-2-4/par-2/item-2: 同法第五条第一項 → e-Gov law 413AC0000000026, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-2-4/par-2/item-3: 学校給食法（昭和二十九年法律第百六十号）第三条第二項 → e-Gov law 329AC0000000160, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-2-4/par-2/item-3: 同条第一項 → e-Gov law 329AC0000000160, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-2-4/par-2/item-3: 第六号 → 消費税法施行令 第二条の四第二項第六号 (Article 2-4, paragraph (2), item (vi)), art-2-4/par-2/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2-4/par-2/item-6
- art-2-4/par-2/item-4: 夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条 → e-Gov law 331AC0100000157, 第二条 (Article 2), art-2 — not held in this collection
- art-2-4/par-2/item-5: 特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条 → e-Gov law 332AC0100000118, 第二条 (Article 2), art-2 — not held in this collection
- art-2-4/par-2/item-6: 学校教育法（昭和二十二年法律第二十六号）第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 (e-Gov law ID 322AC0000000026)
- art-2-4/par-2/item-7: 学校教育法第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 (e-Gov law ID 322AC0000000026)
- art-2-4/par-2/item-7: 同法第七十八条 → 学校教育法 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/school-education-act/art-78 (e-Gov law ID 322AC0000000026)
- art-3/par-1: 法第二条第一項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-13 (e-Gov law ID 363AC0000000108)
- art-3/par-1: この条 → 消費税法施行令 第三条 (Article 3), art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3
- art-3/par-1: 次項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-2
- art-3/par-1: 第三項 → 消費税法施行令 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-3
- art-3/par-1: 第四項 → 消費税法施行令 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-4
- art-3/par-2: 第五項 → 消費税法施行令 第三条第五項 (Article 3, paragraph (5)), art-3/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-5
- art-3/par-3: 前項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-2
- art-3/par-4: 第二項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-2
- art-3/par-5: 前各項 → 消費税法施行令 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-1
- art-3/par-5: 前各項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-2
- art-3/par-5: 前各項 → 消費税法施行令 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-3
- art-3/par-5: 前各項 → 消費税法施行令 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-3/par-4
- art-4/par-1: 法第二条第一項第十五号 → 消費税法 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/ja/consumption-tax-act/art-2/par-1/item-15 (e-Gov law ID 363AC0000000108)
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-1
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-2
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第三号 (Article 4, paragraph (1), item (iii)), art-4/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-3
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第四号 (Article 4, paragraph (1), item (iv)), art-4/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-4
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第五号 (Article 4, paragraph (1), item (v)), art-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-5
- art-4/par-1/item-7: 前各号 → 消費税法施行令 第四条第一項第六号 (Article 4, paragraph (1), item (vi)), art-4/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-4/par-1/item-6
- art-5/par-1: 法第二条第一項第十六号 → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-16 (e-Gov law ID 363AC0000000108)
- art-5/par-1: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1: 同条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-8/sub-2: 二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項 → e-Gov law 506AC0000000038, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-5/par-1/item-8/sub-15: 鉄道事業法（昭和六十一年法律第九十二号）第二条第一項 → e-Gov law 361AC0000000092, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-5/par-1/item-8/sub-15: 軌道法（大正十年法律第七十六号）第一条第一項 → e-Gov law 210AC0000000076, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-5/par-1/item-8/sub-15: この号 → 消費税法施行令 第五条第一項第八号 (Article 5, paragraph (1), item (viii)), art-5/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8
- art-5/par-1/item-8/sub-17: 電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- art-5/par-1/item-8/sub-17: 同項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-5/par-1/item-8/sub-17: 同項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection
- art-5/par-1/item-8/sub-17: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-5/par-1/item-8/sub-17: ガス事業法（昭和二十九年法律第五十一号）第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-5/par-1/item-8/sub-17: 同条第七項 → e-Gov law 329AC0000000051, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-5/par-1/item-8/sub-18: 水道法（昭和三十二年法律第百七十七号）第三条第五項 → e-Gov law 332AC0000000177, 第三条第五項 (Article 3, paragraph (5)), art-3/par-5 — not held in this collection
- art-5/par-1/item-8/sub-19: 工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項 → e-Gov law 333AC0000000084, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-5/par-1/item-8/sub-20: 電気通信事業法（昭和五十九年法律第八十六号）第九条第一号 → e-Gov law 359AC0000000086, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection
- art-5/par-1/item-8/sub-20: 同法第二条第五号 → e-Gov law 359AC0000000086, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-5/par-1/item-8/sub-20: 同条第四号 → e-Gov law 359AC0000000086, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-5/par-1/item-8/sub-20: 同条第二号 → e-Gov law 359AC0000000086, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-5/par-1/item-8/sub-20: 同条第三号 → e-Gov law 359AC0000000086, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-5/par-1/item-9: 第九条第二項 → 消費税法施行令 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-2
- art-5/par-1/item-10: 第七号 → 消費税法施行令 第五条第一項第七号 (Article 5, paragraph (1), item (vii)), art-5/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-7
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-1
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第十号 (Article 5, paragraph (1), item (x)), art-5/par-1/item-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-10
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-2
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-3
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-4
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第五号 (Article 5, paragraph (1), item (v)), art-5/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-5
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第六号 (Article 5, paragraph (1), item (vi)), art-5/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-6
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第七号 (Article 5, paragraph (1), item (vii)), art-5/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-7
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第八号 (Article 5, paragraph (1), item (viii)), art-5/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-8
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第九号 (Article 5, paragraph (1), item (ix)), art-5/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-3#art-5/par-1/item-9
- art-6/par-1: 法第四条第三項第一号 → 消費税法 第四条第三項第一号 (Article 4, paragraph (3), item (i)), art-4/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-3/item-1 (e-Gov law ID 363AC0000000108)
- art-6/par-1/item-1: この号 → 消費税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-1
- art-6/par-1/item-1: この項 → 消費税法施行令 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1
- art-6/par-1/item-2: 前号 → 消費税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-1
- art-6/par-1/item-2: この条 → 消費税法施行令 第六条 (Article 6), art-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6
- art-6/par-1/item-4: 二酸化炭素の貯留事業に関する法律第二条第八項 → e-Gov law 506AC0000000038, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-6/par-1/item-4: この号 → 消費税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-4
- art-6/par-1/item-6: 民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第二条第一項 → e-Gov law 411AC1000000117, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-6/par-1/item-7: この号 → 消費税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-7
- art-6/par-1/item-9/sub-1: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-6/par-1/item-9/sub-3: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-6/par-1/item-9/sub-3: 第九条第一項第一号 → 消費税法施行令 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-1
- art-6/par-1/item-9/sub-3: 同項第二号 → 消費税法施行令 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-2
- art-6/par-1/item-9/sub-3: 同法第二条第四項 → 消費税法 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-4 (e-Gov law ID 363AC0000000108)
- art-6/par-1/item-9/sub-4: 第九条第一項第一号 → 消費税法施行令 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-1
- art-6/par-1/item-9/sub-4: 第三号 → 消費税法施行令 第九条第一項第三号 (Article 9, paragraph (1), item (iii)), art-9/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-3
- art-6/par-1/item-9/sub-4: 同項第二号 → 消費税法施行令 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-2
- art-6/par-1/item-9/sub-5: 第九条第一項第四号 → 消費税法施行令 第九条第一項第四号 (Article 9, paragraph (1), item (iv)), art-9/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-1/item-4
- art-6/par-1/item-9/sub-6: 第九条第二項 → 消費税法施行令 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-2
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第一号 (Article 6, paragraph (1), item (i)), art-6/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-1
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第二号 (Article 6, paragraph (1), item (ii)), art-6/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-2
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第三号 (Article 6, paragraph (1), item (iii)), art-6/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-3
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第四号 (Article 6, paragraph (1), item (iv)), art-6/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-4
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-5
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第六号 (Article 6, paragraph (1), item (vi)), art-6/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-6
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-7
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-8
- art-6/par-1/item-10: 前各号 → 消費税法施行令 第六条第一項第九号 (Article 6, paragraph (1), item (ix)), art-6/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-9
- art-6/par-2: 法第四条第三項第二号 → 消費税法 第四条第三項第二号 (Article 4, paragraph (3), item (ii)), art-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-3/item-2 (e-Gov law ID 363AC0000000108)
- art-6/par-2/item-3: 民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第二項 → e-Gov law 414AC0000000099, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-6/par-2/item-3: 第十七条第二項第五号 → 消費税法施行令 第十七条第二項第五号 (Article 17, paragraph (2), item (v)), art-17/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-5
- art-6/par-2/item-5: この号 → 消費税法施行令 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-5
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第一号 (Article 6, paragraph (2), item (i)), art-6/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-1
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第二号 (Article 6, paragraph (2), item (ii)), art-6/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-2
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第三号 (Article 6, paragraph (2), item (iii)), art-6/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-3
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第四号 (Article 6, paragraph (2), item (iv)), art-6/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-4
- art-6/par-2/item-6: 前各号 → 消費税法施行令 第六条第二項第五号 (Article 6, paragraph (2), item (v)), art-6/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-2/item-5
- art-6/par-3: 第十条第一項 → 消費税法施行令 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-1
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-1
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-2
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-3
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第四号 (Article 10, paragraph (3), item (iv)), art-10/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-4
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第五号 (Article 10, paragraph (3), item (v)), art-10/par-3/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-5
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-6
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第七号 (Article 10, paragraph (3), item (vii)), art-10/par-3/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-7
- art-6/par-3: 同条第三項第一号から第八号まで → 消費税法施行令 第十条第三項第八号 (Article 10, paragraph (3), item (viii)), art-10/par-3/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-8
- art-7/par-1: 法第四条第六項 → 消費税法 第四条第六項 (Article 4, paragraph (6)), art-4/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-6 (e-Gov law ID 363AC0000000108)
- art-7/par-1/item-1: 関税法（昭和二十九年法律第六十一号）第百五条第一項第三号 → e-Gov law 329AC0000000061, 第百五条第一項第三号 (Article 105, paragraph (1), item (iii)), art-105/par-1/item-3 — not held in this collection
- art-7/par-1/item-2: 食品衛生法（昭和二十二年法律第二百三十三号）第二十八条第一項 → 食品衛生法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/food-sanitation-act/art-28/par-1 (e-Gov law ID 322AC0000000233)
- art-7/par-1/item-2: 植物防疫法（昭和二十五年法律第百五十一号）第四条第一項 → e-Gov law 325AC0000000151, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-8/par-1: 法別表第二第一号 → 消費税法 別表第二第一号 (Appended Table 2, item (i)), appdx-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-1 (e-Gov law ID 363AC0000000108)
- art-9/par-1: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-1 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-10 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 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/ja/financial-instruments-and-exchange-act/art-2/par-1/item-11 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 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/ja/financial-instruments-and-exchange-act/art-2/par-1/item-12 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-13 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-14 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 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/ja/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-2 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-3 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-4 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-5 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-6 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-7 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-8 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 金融商品取引法第二条第一項第一号から第十五号まで → 金融商品取引法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-9 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 同項第十七号 → 金融商品取引法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-17 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 同項第十六号 → 金融商品取引法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-16 (e-Gov law ID 323AC0000000025)
- art-9/par-1/item-1: 資金決済に関する法律（平成二十一年法律第五十九号）第二条第五項 → 資金決済に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/payment-services-act/art-2/par-5 (e-Gov law ID 421AC0000000059)
- art-9/par-1/item-1: 第十一条 → 消費税法施行令 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-11
- art-9/par-1/item-1: 次条第三項第十一号 → 消費税法施行令 第十条第三項第十一号 (Article 10, paragraph (3), item (xi)), art-10/par-3/item-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-11
- art-9/par-1/item-2: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-7 (e-Gov law ID 340AC0000000034)
- art-9/par-1/item-3: 投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十六項 → e-Gov law 326AC0100000198, 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — not held in this collection
- art-9/par-1/item-3: 協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）第十三条第一項 → e-Gov law 405AC0000000044, 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — not held in this collection
- art-9/par-1/item-3: 資産の流動化に関する法律（平成十年法律第百五号）第二条第五項 → e-Gov law 410AC0000000105, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-9/par-1/item-3: 同法第二十六条 → e-Gov law 410AC0000000105, 第二十六条 (Article 26), art-26 — not held in this collection
- art-9/par-2: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-9/par-2: 次条第三項第十一号 → 消費税法施行令 第十条第三項第十一号 (Article 10, paragraph (3), item (xi)), art-10/par-3/item-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-11
- art-9/par-3: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-9/par-4: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-9/par-4: 第十五条 → 消費税法施行令 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-15
- art-10/par-1: 法別表第二第三号 → 消費税法 別表第二第三号 (Appended Table 2, item (iii)), appdx-2/item-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-3 (e-Gov law ID 363AC0000000108)
- art-10/par-1: 前条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-9/par-4
- art-10/par-2: 法別表第二第三号 → 消費税法 別表第二第三号 (Appended Table 2, item (iii)), appdx-2/item-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-3 (e-Gov law ID 363AC0000000108)
- art-10/par-2/item-1: 法人税法第八十四条第一項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 (e-Gov law ID 340AC0000000034)
- art-10/par-2/item-1: 同法附則第二十条第一項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3401-34/art-20/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-1 (e-Gov law ID 340AC0000000034)
- art-10/par-2/item-1: に規定する適格退職年金契約又は法人税法施行令（昭和四十年政令第九十七号）第百五十六条の三第二項 → e-Gov law 340CO0000000097, 第百五十六条の三第二項 (Article 156-3, paragraph (2)), art-156-3/par-2 — not held in this collection
- art-10/par-2/item-2: 年金積立金管理運用独立行政法人法（平成十六年法律第百五号）第三条 → e-Gov law 416AC0000000105, 第三条 (Article 3), art-3 — not held in this collection
- art-10/par-2/item-2: 同法第二十一条第一項第四号 → e-Gov law 416AC0000000105, 第二十一条第一項第四号 (Article 21, paragraph (1), item (iv)), art-21/par-1/item-4 — not held in this collection
- art-10/par-2/item-2: 同法第二十四条第二項 → e-Gov law 416AC0000000105, 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — not held in this collection
- art-10/par-2/item-3: 国家公務員共済組合法（昭和三十三年法律第百二十八号）第三十六条 → e-Gov law 333AC0000000128, 第三十六条 (Article 36), art-36 — not held in this collection
- art-10/par-2/item-3: 同法第十九条 → e-Gov law 333AC0000000128, 第十九条 (Article 19), art-19 — not held in this collection
- art-10/par-2/item-3: に規定する余裕金の運用のために締結される国家公務員共済組合法施行令（昭和三十三年政令第二百七号）第九条の三第一項第四号 → e-Gov law 333CO0000000207, 第九条の三第一項第四号 (Article 9-3, paragraph (1), item (iv)), art-9-3/par-1/item-4 — not held in this collection
- art-10/par-2/item-3: 同条第二項第一号 → e-Gov law 333CO0000000207, 第九条の三第二項第一号 (Article 9-3, paragraph (2), item (i)), art-9-3/par-2/item-1 — not held in this collection
- art-10/par-2/item-3: 一部の施行に伴う国家公務員共済組合法による長期給付等に関する経過措置に関する政令（平成二十七年政令第三百四十五号）第百四十五条 → e-Gov law 427CO0000000345, 第百四十五条 (Article 145), art-145 — not held in this collection
- art-10/par-2/item-4: 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）第二十五条 → e-Gov law 337AC0000000152, 第二十五条 (Article 25), art-25 — not held in this collection
- art-10/par-2/item-4: 同法第三十八条第一項 → e-Gov law 337AC0000000152, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection
- art-10/par-2/item-4: 第三十八条の九第一項 → e-Gov law 337AC0000000152, 第三十八条の九第一項 (Article 38-9, paragraph (1)), art-38-9/par-1 — not held in this collection
- art-10/par-2/item-4: 同法第三十八条の八第一項 → e-Gov law 337AC0000000152, 第三十八条の八第一項 (Article 38-8, paragraph (1)), art-38-8/par-1 — not held in this collection
- art-10/par-2/item-4: 同法第三十八条の八の二第一項 → e-Gov law 337AC0000000152, 第三十八条の八の二第一項 (Article 38-8-2, paragraph (1)), art-38-8-2/par-1 — not held in this collection
- art-10/par-2/item-4: 合の経過的長期給付調整積立金の運用のために締結される地方公務員等共済組合法施行令（昭和三十七年政令第三百五十二号）第十六条第一項第六号 → e-Gov law 337CO0000000352, 第十六条第一項第六号 (Article 16, paragraph (1), item (vi)), art-16/par-1/item-6 — not held in this collection
- art-10/par-2/item-4: 律の施行に伴う地方公務員等共済組合法による長期給付等に関する経過措置に関する政令（平成二十七年政令第三百四十七号）第百四十七条 → e-Gov law 427CO0000000347, 第百四十七条 (Article 147), art-147 — not held in this collection
- art-10/par-2/item-5: 前各号 → 消費税法施行令 第十条第二項第一号 (Article 10, paragraph (2), item (i)), art-10/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-1
- art-10/par-2/item-5: 前各号 → 消費税法施行令 第十条第二項第二号 (Article 10, paragraph (2), item (ii)), art-10/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-2
- art-10/par-2/item-5: 前各号 → 消費税法施行令 第十条第二項第三号 (Article 10, paragraph (2), item (iii)), art-10/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-3
- art-10/par-2/item-5: 前各号 → 消費税法施行令 第十条第二項第四号 (Article 10, paragraph (2), item (iv)), art-10/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-2/item-4
- art-10/par-3: 法別表第二第三号 → 消費税法 別表第二第三号 (Appended Table 2, item (iii)), appdx-2/item-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-3 (e-Gov law ID 363AC0000000108)
- art-10/par-3/item-1: 金融商品取引法施行令（昭和四十年政令第三百二十一号）第一条第一号 → e-Gov law 340CO0000000321, 第一条第一項第一号 (Article 1, paragraph (1), item (i)), art-1/par-1/item-1 — not held in this collection
- art-10/par-3/item-2: 法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-1 (e-Gov law ID 363AC0000000108)
- art-10/par-3/item-3: 所得税法（昭和四十年法律第三十三号）第百七十四条第三号 → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-10/par-3/item-3: 第四号 → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-10/par-3/item-4: 無尽業法（昭和六年法律第四十二号）第一条 → e-Gov law 306AC0000000042, 第一条 (Article 1), art-1 — not held in this collection
- art-10/par-3/item-5: 抵当証券法（昭和六年法律第十五号）第一条第一項 → e-Gov law 306AC0000000015, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-10/par-3/item-6: 金融商品取引法第二条第一項第十五号 → 金融商品取引法 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/ja/financial-instruments-and-exchange-act/art-2/par-1/item-15 (e-Gov law ID 323AC0000000025)
- art-10/par-3/item-6: 同項第十七号 → 金融商品取引法 第二条第一項第十七号 (Article 2, paragraph (1), item (xvii)), art-2/par-1/item-17 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-2/par-1/item-17 (e-Gov law ID 323AC0000000025)
- art-10/par-3/item-6: この号 → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-6
- art-10/par-3/item-6: 次号 → 消費税法施行令 第十条第三項第七号 (Article 10, paragraph (3), item (vii)), art-10/par-3/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-7
- art-10/par-3/item-6: 所得税法第四十八条 → 所得税法 第四十八条 (Article 48), art-48 — https://japanlaw.org/ja/income-tax-act/art-48 (e-Gov law ID 340AC0000000033)
- art-10/par-3/item-6: 法人税法第六十一条の二第一項第二号 → 法人税法 第六十一条の二第一項第二号 (Article 61-2, paragraph (1), item (ii)), art-61-2/par-1/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-61-2/par-1/item-2 (e-Gov law ID 340AC0000000034)
- art-10/par-3/item-6: 第四十八条第四項 → 消費税法施行令 第四十八条第四項 (Article 48, paragraph (4)), art-48/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-48#art-48/par-4
- art-10/par-3/item-8: 前各号 → 消費税法施行令 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-1
- art-10/par-3/item-8: 前各号 → 消費税法施行令 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-2
- art-10/par-3/item-8: 前各号 → 消費税法施行令 第十条第三項第三号 (Article 10, paragraph (3), item (iii)), art-10/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-3
- art-10/par-3/item-8: 前各号 → 消費税法施行令 第十条第三項第四号 (Article 10, paragraph (3), item (iv)), art-10/par-3/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-4
- art-10/par-3/item-8: 前各号 → 消費税法施行令 第十条第三項第五号 (Article 10, paragraph (3), item (v)), art-10/par-3/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-5
- art-10/par-3/item-8: 前各号 → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-6
- art-10/par-3/item-8: 前各号 → 消費税法施行令 第十条第三項第七号 (Article 10, paragraph (3), item (vii)), art-10/par-3/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-7
- art-10/par-3/item-9: 割賦販売法（昭和三十六年法律第百五十九号）第二条第一項 → 割賦販売法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/installment-sales-act/art-2/par-1 (e-Gov law ID 336AC0000000159)
- art-10/par-3/item-9: 同条第二項 → 割賦販売法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/installment-sales-act/art-2/par-2 (e-Gov law ID 336AC0000000159)
- art-10/par-3/item-9: 同条第三項 → 割賦販売法 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — https://japanlaw.org/ja/installment-sales-act/art-2/par-3 (e-Gov law ID 336AC0000000159)
- art-10/par-3/item-9: 同条第四項 → 割賦販売法 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — https://japanlaw.org/ja/installment-sales-act/art-2/par-4 (e-Gov law ID 336AC0000000159)
- art-10/par-3/item-10: 前号 → 消費税法施行令 第十条第三項第九号 (Article 10, paragraph (3), item (ix)), art-10/par-3/item-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-9
- art-10/par-3/item-11: 法別表第二第二号 → 消費税法 別表第二第二号 (Appended Table 2, item (ii)), appdx-2/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-2 (e-Gov law ID 363AC0000000108)
- art-10/par-3/item-13: 農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号 → e-Gov law 322AC0000000132, 第十条第一項第十号 (Article 10, paragraph (1), item (x)), art-10/par-1/item-10 — not held in this collection
- art-10/par-3/item-13: 法人税法第八十四条第一項 → 法人税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-84/par-1 (e-Gov law ID 340AC0000000034)
- art-10/par-3/item-13: 同法附則第二十条第一項 → 法人税法 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3401-34/art-20/par-1 — https://japanlaw.org/ja/corporation-tax-act/suppl-3401-34/art-20/par-1 (e-Gov law ID 340AC0000000034)
- art-10/par-3/item-15: 所得税法第六十七条の二第三項 → 所得税法 第六十七条の二第三項 (Article 67-2, paragraph (3)), art-67-2/par-3 — https://japanlaw.org/ja/income-tax-act/art-67-2/par-3 (e-Gov law ID 340AC0000000033)
- art-10/par-3/item-15: 法人税法第六十四条の二第三項 → 法人税法 第六十四条の二第三項 (Article 64-2, paragraph (3)), art-64-2/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-64-2/par-3 (e-Gov law ID 340AC0000000034)
- art-11/par-1: 法別表第二第四号 → 消費税法 別表第二第四号 (Appended Table 2, item (iv)), appdx-2/item-4 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-4 (e-Gov law ID 363AC0000000108)
- art-11/par-1: 資金決済に関する法律第三条第一項 → 資金決済に関する法律 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/ja/payment-services-act/art-3/par-1 (e-Gov law ID 421AC0000000059)
- art-12/par-1: 法別表第二第五号 → 消費税法 別表第二第五号 (Appended Table 2, item (v)), appdx-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-5 (e-Gov law ID 363AC0000000108)
- art-12/par-1/item-1: この号 → 消費税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1
- art-12/par-1/item-1/sub-1: この号 → 消費税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1
- art-12/par-1/item-1/sub-1: 次項第二号 → 消費税法施行令 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2
- art-12/par-1/item-1/sub-4: 電気事業法第五十四条 → e-Gov law 339AC0000000170, 第五十四条 (Article 54), art-54 — not held in this collection
- art-12/par-1/item-2: 前号 → 消費税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1
- art-12/par-2: 法別表第二第五号 → 消費税法 別表第二第五号 (Appended Table 2, item (v)), appdx-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-5 (e-Gov law ID 363AC0000000108)
- art-12/par-2/item-1: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-12/par-2/item-1/sub-3: 次号 → 消費税法施行令 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2
- art-12/par-2/item-1/sub-3: 前項第一号 → 消費税法施行令 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-1/item-1
- art-12/par-2/item-2: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-12/par-2/item-2/sub-1: この号 → 消費税法施行令 第十二条第二項第二号 (Article 12, paragraph (2), item (ii)), art-12/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-12/par-2/item-2
- art-12/par-2/item-2/sub-1/sub2-4: 浄化槽法（昭和五十八年法律第四十三号）第七条第一項 → e-Gov law 358AC1000000043, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-12/par-2/item-4: 独立行政法人等の保有する情報の公開に関する法律（平成十三年法律第百四十号）第十七条第一項 → e-Gov law 413AC0000000140, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- art-12/par-2/item-4: 法別表第二第五号 → 消費税法 別表第二第五号 (Appended Table 2, item (v)), appdx-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-5 (e-Gov law ID 363AC0000000108)
- art-12/par-2/item-4: 第一号 → 消費税法 別表第二第一号 (Appended Table 2, item (i)), appdx-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-1 (e-Gov law ID 363AC0000000108)
- art-13/par-1: 法別表第二第五号 → 消費税法 別表第二第五号 (Appended Table 2, item (v)), appdx-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-5 (e-Gov law ID 363AC0000000108)
- art-13/par-1/item-1: 法別表第二第五号 → 消費税法 別表第二第五号 (Appended Table 2, item (v)), appdx-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-5 (e-Gov law ID 363AC0000000108)
- art-13/par-1/item-1: 第十条第三項第一号 → 消費税法施行令 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-1
- art-13/par-1/item-2: 外国為替令（昭和五十五年政令第二百六十号）第十八条の七第一項第七号 → e-Gov law 355CO0000000260, 第十八条の七第一項第七号 (Article 18-7, paragraph (1), item (vii)), art-18-7/par-1/item-7 — not held in this collection
- art-13/par-1/item-2: 前号 → 消費税法施行令 第十三条第一項第一号 (Article 13, paragraph (1), item (i)), art-13/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-12#art-13/par-1/item-1
- art-14/par-1: 法別表第二第六号 → 消費税法 別表第二第六号 (Appended Table 2, item (vi)), appdx-2/item-6 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-6 (e-Gov law ID 363AC0000000108)
- art-14/par-1/item-6: 沖縄の復帰に伴う厚生省関係法令の適用の特別措置等に関する政令（昭和四十七年政令第百八号）第三条 → e-Gov law 347CO0000000108, 第三条 (Article 3), art-3 — not held in this collection
- art-14/par-1/item-6: 第四条 → e-Gov law 347CO0000000108, 第四条 (Article 4), art-4 — not held in this collection
- art-14/par-1/item-8: 学校保健安全法（昭和三十三年法律第五十六号）第二十四条 → e-Gov law 333AC0000000056, 第二十四条 (Article 24), art-24 — not held in this collection
- art-14/par-1/item-9: 同法第二十二条第一項 → e-Gov law 322AC0000000164, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- art-14/par-1/item-9: 同法第二十七条第一項第三号 → e-Gov law 322AC0000000164, 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — not held in this collection
- art-14/par-1/item-9: 同条第二項 → e-Gov law 322AC0000000164, 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — not held in this collection
- art-14/par-1/item-9: 同法第三十三条 → e-Gov law 322AC0000000164, 第三十三条 (Article 33), art-33 — not held in this collection
- art-14/par-1/item-10: 身体障害者福祉法（昭和二十四年法律第二百八十三号）第十八条第二項 → e-Gov law 324AC1000000283, 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — not held in this collection
- art-14/par-1/item-14: 刑事収容施設及び被収容者等の処遇に関する法律（平成十七年法律第五十号）第二条第一号 → e-Gov law 417AC0000000050, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-14/par-1/item-14: 同条第二号 → e-Gov law 417AC0000000050, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-14/par-1/item-14: 同条第三号 → e-Gov law 417AC0000000050, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-14/par-1/item-14: 同法第二百八十八条 → e-Gov law 417AC0000000050, 第二百八十八条 (Article 288), art-288 — not held in this collection
- art-14/par-1/item-14: 同法第二百八十九条第一項 → e-Gov law 417AC0000000050, 第二百八十九条第一項 (Article 289, paragraph (1)), art-289/par-1 — not held in this collection
- art-14/par-1/item-14: 少年院法（平成二十六年法律第五十八号）第二条第一号 → e-Gov law 426AC0000000058, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-14/par-1/item-14: 同法第百三十三条第三項 → e-Gov law 426AC0000000058, 第百三十三条第三項 (Article 133, paragraph (3)), art-133/par-3 — not held in this collection
- art-14/par-1/item-14: 少年鑑別所法（平成二十六年法律第五十九号）第二条第二号 → e-Gov law 426AC0000000059, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-14/par-1/item-15: 更生保護法（平成十九年法律第八十八号）第六十二条第二項 → e-Gov law 419AC0000000088, 第六十二条第二項 (Article 62, paragraph (2)), art-62/par-2 — not held in this collection
- art-14/par-1/item-15: 同法第八十五条 → e-Gov law 419AC0000000088, 第八十五条 (Article 85), art-85 — not held in this collection
- art-14/par-1/item-17: 特別職の職員の給与に関する法律（昭和二十四年法律第二百五十二号）第十五条 → e-Gov law 324AC0000000252, 第十五条 (Article 15), art-15 — not held in this collection
- art-14/par-1/item-17: 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）第二十七条第一項 → e-Gov law 327AC0000000266, 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — not held in this collection
- art-14/par-1/item-17: この号 → 消費税法施行令 第十四条第一項第十七号 (Article 14, paragraph (1), item (xvii)), art-14/par-1/item-17 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-17
- art-14/par-1/item-18: 国会議員の歳費、旅費及び手当等に関する法律（昭和二十二年法律第八十号）第十二条の三 → e-Gov law 322AC1000000080, 第十二条の三 (Article 12-3), art-12-3 — not held in this collection
- art-14/par-1/item-18: 国会議員の秘書の給与等に関する法律（平成二年法律第四十九号）第十八条 → e-Gov law 402AC1000000049, 第十八条 (Article 18), art-18 — not held in this collection
- art-14/par-1/item-18: 国会職員法（昭和二十二年法律第八十五号）第二十六条の二 → e-Gov law 322AC1000000085, 第二十六条の二 (Article 26-2), art-26-2 — not held in this collection
- art-14/par-1/item-18: 前号 → 消費税法施行令 第十四条第一項第十七号 (Article 14, paragraph (1), item (xvii)), art-14/par-1/item-17 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-17
- art-14/par-1/item-19: 同法第六十九条 → e-Gov law 342AC0000000121, 第六十九条 (Article 69), art-69 — not held in this collection
- art-14/par-1/item-20: 消防組織法（昭和二十二年法律第二百二十六号）第二十四条 → e-Gov law 322AC0000000226, 第二十四条 (Article 24), art-24 — not held in this collection
- art-14/par-1/item-20: 水防法（昭和二十四年法律第百九十三号）第六条の二 → e-Gov law 324AC0000000193, 第六条の二 (Article 6-2), art-6-2 — not held in this collection
- art-14/par-1/item-20: 消防法（昭和二十三年法律第百八十六号）第三十六条の三 → e-Gov law 323AC1000000186, 第三十六条の三 (Article 36-3), art-36-3 — not held in this collection
- art-14/par-1/item-20: 水防法第四十五条 → e-Gov law 324AC0000000193, 第四十五条 (Article 45), art-45 — not held in this collection
- art-14/par-1/item-20: 第二十四条 → 消費税法施行令 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24
- art-14/par-1/item-20: 災害対策基本法（昭和三十六年法律第二百二十三号）第八十四条 → 災害対策基本法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/disaster-management-act/art-84 (e-Gov law ID 336AC0000000223)
- art-14/par-1/item-20: 武力攻撃事態等における国民の保護のための措置に関する法律（平成十六年法律第百十二号）第百六十条 → e-Gov law 416AC0000000112, 第百六十条 (Article 160), art-160 — not held in this collection
- art-14/par-1/item-20: 同法第百八十三条 → e-Gov law 416AC0000000112, 第百八十三条 (Article 183), art-183 — not held in this collection
- art-14/par-1/item-20: 新型インフルエンザ等対策特別措置法（平成二十四年法律第三十一号）第六十三条 → e-Gov law 424AC0000000031, 第六十三条 (Article 63), art-63 — not held in this collection
- art-14/par-1/item-23: 水俣病被害者の救済及び水俣病問題の解決に関する特別措置法（平成二十一年法律第八十一号）第五条第七項 → e-Gov law 421AC1000000081, 第五条第七項 (Article 5, paragraph (7)), art-5/par-7 — not held in this collection
- art-14/par-1/item-23: 第六条第二項 → e-Gov law 421AC1000000081, 第六条第二項 (Article 6, paragraph (2)), art-6/par-2 — not held in this collection
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第一号 (Article 14, paragraph (1), item (i)), art-14/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-1
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十号 (Article 14, paragraph (1), item (x)), art-14/par-1/item-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-10
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十一号 (Article 14, paragraph (1), item (xi)), art-14/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-11
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十二号 (Article 14, paragraph (1), item (xii)), art-14/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-12
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十三号 (Article 14, paragraph (1), item (xiii)), art-14/par-1/item-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-13
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十四号 (Article 14, paragraph (1), item (xiv)), art-14/par-1/item-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-14
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十五号 (Article 14, paragraph (1), item (xv)), art-14/par-1/item-15 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-15
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十六号 (Article 14, paragraph (1), item (xvi)), art-14/par-1/item-16 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-16
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十七号 (Article 14, paragraph (1), item (xvii)), art-14/par-1/item-17 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-17
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十八号 (Article 14, paragraph (1), item (xviii)), art-14/par-1/item-18 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-18
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第十九号 (Article 14, paragraph (1), item (xix)), art-14/par-1/item-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-19
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第二号 (Article 14, paragraph (1), item (ii)), art-14/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-2
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第二十号 (Article 14, paragraph (1), item (xx)), art-14/par-1/item-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-20
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第二十一号 (Article 14, paragraph (1), item (xxi)), art-14/par-1/item-21 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-21
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第二十二号 (Article 14, paragraph (1), item (xxii)), art-14/par-1/item-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-22
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第二十三号 (Article 14, paragraph (1), item (xxiii)), art-14/par-1/item-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-23
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第三号 (Article 14, paragraph (1), item (iii)), art-14/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-3
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第四号 (Article 14, paragraph (1), item (iv)), art-14/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-4
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第五号 (Article 14, paragraph (1), item (v)), art-14/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-5
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第六号 (Article 14, paragraph (1), item (vi)), art-14/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-6
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第七号 (Article 14, paragraph (1), item (vii)), art-14/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-7
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第八号 (Article 14, paragraph (1), item (viii)), art-14/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-8
- art-14/par-1/item-24: 前各号 → 消費税法施行令 第十四条第一項第九号 (Article 14, paragraph (1), item (ix)), art-14/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14#art-14/par-1/item-9
- art-14-2/par-1: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-10 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第十一項 (Article 8, paragraph (11)), art-8/par-11 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-11 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-2 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-3 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-4 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-5 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-6 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-7 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-8 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 介護保険法（平成九年法律第百二十三号）第八条第二項から第十一項まで → 介護保険法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-9 (e-Gov law ID 409AC0000000123)
- art-14-2/par-1: 第三項第一号 → 消費税法施行令 第十四条の二第三項第一号 (Article 14-2, paragraph (3), item (i)), art-14-2/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-1
- art-14-2/par-1: 第十三号 → 消費税法施行令 第十四条の二第三項第十三号 (Article 14-2, paragraph (3), item (xiii)), art-14-2/par-3/item-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-13
- art-14-2/par-2: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-2/par-3: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十五項 (Article 8, paragraph (15)), art-8/par-15 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-15 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十七項 (Article 8, paragraph (17)), art-8/par-17 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-17 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十八項 (Article 8, paragraph (18)), art-8/par-18 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-18 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第十九項 (Article 8, paragraph (19)), art-8/par-19 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-19 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十項 (Article 8, paragraph (20)), art-8/par-20 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-20 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十一項 (Article 8, paragraph (21)), art-8/par-21 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-21 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十二項 (Article 8, paragraph (22)), art-8/par-22 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-22 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十三項 (Article 8, paragraph (23)), art-8/par-23 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-23 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 同法第八条第十五項から第二十三項まで → 介護保険法 第八条第二十四項 (Article 8, paragraph (24)), art-8/par-24 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-24 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-2: 次号 → 消費税法施行令 第十四条の二第三項第三号 (Article 14-2, paragraph (3), item (iii)), art-14-2/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-3
- art-14-2/par-3/item-2: 第十三号 → 消費税法施行令 第十四条の二第三項第十三号 (Article 14-2, paragraph (3), item (xiii)), art-14-2/par-3/item-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-13
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-2 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第三項 (Article 8-2, paragraph (3)), art-8-2/par-3 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-3 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第四項 (Article 8-2, paragraph (4)), art-8-2/par-4 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-4 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第五項 (Article 8-2, paragraph (5)), art-8-2/par-5 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-5 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第六項 (Article 8-2, paragraph (6)), art-8-2/par-6 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-6 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第七項 (Article 8-2, paragraph (7)), art-8-2/par-7 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-7 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第八項 (Article 8-2, paragraph (8)), art-8-2/par-8 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-8 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 同法第八条の二第二項から第九項まで → 介護保険法 第八条の二第九項 (Article 8-2, paragraph (9)), art-8-2/par-9 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-9 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-5: 次号 → 消費税法施行令 第十四条の二第三項第六号 (Article 14-2, paragraph (3), item (vi)), art-14-2/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-6
- art-14-2/par-3/item-5: 第十三号 → 消費税法施行令 第十四条の二第三項第十三号 (Article 14-2, paragraph (3), item (xiii)), art-14-2/par-3/item-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-13
- art-14-2/par-3/item-7: 同法第八条の二第十三項から第十五項まで → 介護保険法 第八条の二第十三項 (Article 8-2, paragraph (13)), art-8-2/par-13 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-13 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-7: 同法第八条の二第十三項から第十五項まで → 介護保険法 第八条の二第十四項 (Article 8-2, paragraph (14)), art-8-2/par-14 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-14 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-7: 同法第八条の二第十三項から第十五項まで → 介護保険法 第八条の二第十五項 (Article 8-2, paragraph (15)), art-8-2/par-15 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8-2/par-15 (e-Gov law ID 409AC0000000123)
- art-14-2/par-3/item-7: 次号 → 消費税法施行令 第十四条の二第三項第八号 (Article 14-2, paragraph (3), item (viii)), art-14-2/par-3/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-8
- art-14-2/par-3/item-7: 第十三号 → 消費税法施行令 第十四条の二第三項第十三号 (Article 14-2, paragraph (3), item (xiii)), art-14-2/par-3/item-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-13
- art-14-2/par-3/item-13: 第二号 → 消費税法施行令 第十四条の二第三項第二号 (Article 14-2, paragraph (3), item (ii)), art-14-2/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-2/par-3/item-2
- art-14-2/par-3/item-13: 生活保護法第十五条の二第七項 → 生活保護法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/ja/public-assistance-act/art-15-2/par-7 (e-Gov law ID 325AC0000000144)
- art-14-2/par-4: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-3/par-1: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-3/par-1/item-1: 児童福祉法第六条の三第二十三項 → e-Gov law 322AC0000000164, 第六条の三第二十三項 (Article 6-3, paragraph (23)), art-6-3/par-23 — not held in this collection
- art-14-3/par-1/item-1: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-3/par-1/item-1: 児童福祉法第七条第一項 → e-Gov law 322AC0000000164, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-14-3/par-1/item-2: 児童福祉法第二十七条第二項 → e-Gov law 322AC0000000164, 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — not held in this collection
- art-14-3/par-1/item-3: 児童福祉法第三十三条 → e-Gov law 322AC0000000164, 第三十三条 (Article 33), art-33 — not held in this collection
- art-14-3/par-1/item-4: 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）第二十九条第一項 → e-Gov law 417AC0000000123, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- art-14-3/par-1/item-4: 第三十条第一項 → e-Gov law 417AC0000000123, 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — not held in this collection
- art-14-3/par-1/item-4: 同法第五条第一項 → e-Gov law 417AC0000000123, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-14-3/par-1/item-4: 知的障害者福祉法（昭和三十五年法律第三十七号）第十六条第一項第二号 → e-Gov law 335AC0000000037, 第十六条第一項第二号 (Article 16, paragraph (1), item (ii)), art-16/par-1/item-2 — not held in this collection
- art-14-3/par-1/item-5: 介護保険法第百十五条の四十六第一項 → 介護保険法 第百十五条の四十六第一項 (Article 115-46, paragraph (1)), art-115-46/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-115-46/par-1 (e-Gov law ID 409AC0000000123)
- art-14-3/par-1/item-5: 社会福祉法（昭和二十六年法律第四十五号）第二条第三項第四号 → e-Gov law 326AC0000000045, 第二条第三項第四号 (Article 2, paragraph (3), item (iv)), art-2/par-3/item-4 — not held in this collection
- art-14-3/par-1/item-6: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-3/par-1/item-6: 第十一号 → 消費税法 別表第二第十一号 (Appended Table 2, item (xi)), appdx-2/item-11 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-11 (e-Gov law ID 363AC0000000108)
- art-14-3/par-1/item-6: 第一号 → 消費税法 別表第二第一号 (Appended Table 2, item (i)), appdx-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-1 (e-Gov law ID 363AC0000000108)
- art-14-3/par-1/item-7: 母子保健法第十七条の二第一項 → e-Gov law 340AC0000000141, 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — not held in this collection
- art-14-3/par-1/item-7: 法別表第二第八号 → 消費税法 別表第二第八号 (Appended Table 2, item (viii)), appdx-2/item-8 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-8 (e-Gov law ID 363AC0000000108)
- art-14-3/par-1/item-8: 前各号 → 消費税法施行令 第十四条の三第一項第一号 (Article 14-3, paragraph (1), item (i)), art-14-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-1
- art-14-3/par-1/item-8: 前各号 → 消費税法施行令 第十四条の三第一項第二号 (Article 14-3, paragraph (1), item (ii)), art-14-3/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-2
- art-14-3/par-1/item-8: 前各号 → 消費税法施行令 第十四条の三第一項第三号 (Article 14-3, paragraph (1), item (iii)), art-14-3/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-3
- art-14-3/par-1/item-8: 前各号 → 消費税法施行令 第十四条の三第一項第四号 (Article 14-3, paragraph (1), item (iv)), art-14-3/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-4
- art-14-3/par-1/item-8: 前各号 → 消費税法施行令 第十四条の三第一項第五号 (Article 14-3, paragraph (1), item (v)), art-14-3/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-5
- art-14-3/par-1/item-8: 前各号 → 消費税法施行令 第十四条の三第一項第六号 (Article 14-3, paragraph (1), item (vi)), art-14-3/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-6
- art-14-3/par-1/item-8: 前各号 → 消費税法施行令 第十四条の三第一項第七号 (Article 14-3, paragraph (1), item (vii)), art-14-3/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-14-2#art-14-3/par-1/item-7
- art-14-3/par-1/item-8: 老人福祉法第五条の二第一項 → e-Gov law 338AC0000000133, 第五条の二第一項 (Article 5-2, paragraph (1)), art-5-2/par-1 — not held in this collection
- art-14-3/par-1/item-8: 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一項 → e-Gov law 417AC0000000123, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-14-3/par-1/item-8: 法別表第二第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-7 (e-Gov law ID 363AC0000000108)
- art-14-4/par-1: 法別表第二第十号 → 消費税法 別表第二第十号 (Appended Table 2, item (x)), appdx-2/item-10 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-10 (e-Gov law ID 363AC0000000108)
- art-14-4/par-2: 法別表第二第十号 → 消費税法 別表第二第十号 (Appended Table 2, item (x)), appdx-2/item-10 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-10 (e-Gov law ID 363AC0000000108)
- art-14-5/par-1: 法別表第二第十一号 → 消費税法 別表第二第十一号 (Appended Table 2, item (xi)), appdx-2/item-11 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-11 (e-Gov law ID 363AC0000000108)
- art-15/par-1: 法別表第二第十一号 → 消費税法 別表第二第十一号 (Appended Table 2, item (xi)), appdx-2/item-11 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-11 (e-Gov law ID 363AC0000000108)
- art-16/par-1: 法別表第二第十一号 → 消費税法 別表第二第十一号 (Appended Table 2, item (xi)), appdx-2/item-11 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-11 (e-Gov law ID 363AC0000000108)
- art-16-2/par-1: 法別表第二第十三号 → 消費税法 別表第二第十三号 (Appended Table 2, item (xiii)), appdx-2/item-13 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-13 (e-Gov law ID 363AC0000000108)
- art-16-2/par-1: 旅館業法（昭和二十三年法律第百三十八号）第二条第一項 → 旅館業法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/hotel-business-act/art-2/par-1 (e-Gov law ID 323AC0000000138)
- art-17/par-1: 法第七条第一項第四号 → 消費税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-17/par-1/item-1: 海上運送法（昭和二十四年法律第百八十七号）第二条第二項 → e-Gov law 324AC0000000187, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-17/par-1/item-1: 次項第一号 → 消費税法施行令 第十七条第二項第一号 (Article 17, paragraph (2), item (i)), art-17/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-1
- art-17/par-1/item-1: 第二号 → 消費税法施行令 第十七条第二項第二号 (Article 17, paragraph (2), item (ii)), art-17/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-2
- art-17/par-1/item-1: 同条第十項 → e-Gov law 324AC0000000187, 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — not held in this collection
- art-17/par-1/item-1: 法第七条第一項第四号 → 消費税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-17/par-1/item-2: 航空法（昭和二十七年法律第二百三十一号）第二条第十八項 → e-Gov law 327AC0000000231, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-17/par-1/item-2: 次項第一号 → 消費税法施行令 第十七条第二項第一号 (Article 17, paragraph (2), item (i)), art-17/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-1
- art-17/par-1/item-2: 第二号 → 消費税法施行令 第十七条第二項第二号 (Article 17, paragraph (2), item (ii)), art-17/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-2
- art-17/par-1/item-2: 法第七条第一項第四号 → 消費税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-17/par-1/item-3: 第一号 → 消費税法施行令 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-1
- art-17/par-1/item-3: 前号 → 消費税法施行令 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-2
- art-17/par-2: 法第七条第一項第五号 → 消費税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-17/par-2/item-2: コンテナーに関する通関条約及び国際道路運送手帳による担保の下で行なう貨物の国際運送に関する通関条約（ＴＩＲ条約）の実施に伴う関税法等の特例に関する法律（昭和四十六年法律第六十五号）第二条第一号 → e-Gov law 346AC0000000065, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-17/par-2/item-2: この号 → 消費税法施行令 第十七条第二項第二号 (Article 17, paragraph (2), item (ii)), art-17/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-2
- art-17/par-2/item-2: 次号 → 消費税法施行令 第十七条第二項第三号 (Article 17, paragraph (2), item (iii)), art-17/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-3
- art-17/par-2/item-3: 前項第一号 → 消費税法施行令 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-1
- art-17/par-2/item-3: 前項第二号 → 消費税法施行令 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-2
- art-17/par-2/item-4: 関税法第二十九条 → e-Gov law 329AC0000000061, 第二十九条 (Article 29), art-29 — not held in this collection
- art-17/par-2/item-4: この号 → 消費税法施行令 第十七条第二項第四号 (Article 17, paragraph (2), item (iv)), art-17/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-2/item-4
- art-17/par-2/item-4: 同法第三十条第一項第五号 → e-Gov law 329AC0000000061, 第三十条第一項第五号 (Article 30, paragraph (1), item (v)), art-30/par-1/item-5 — not held in this collection
- art-17/par-2/item-6: 第六条第一項第五号 → 消費税法施行令 第六条第一項第五号 (Article 6, paragraph (1), item (v)), art-6/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-5
- art-17/par-2/item-6: 第七号 → 消費税法施行令 第六条第一項第七号 (Article 6, paragraph (1), item (vii)), art-6/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-7
- art-17/par-2/item-6: 第八号 → 消費税法施行令 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-6#art-6/par-1/item-8
- art-17/par-2/item-7: 法第七条第一項第三号 → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-17/par-2/item-7: 前項第三号 → 消費税法施行令 第十七条第一項第三号 (Article 17, paragraph (1), item (iii)), art-17/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-3
- art-17/par-2/item-7: 第一号から第五号まで → 消費税法施行令 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-16#art-17/par-1/item-1
- art-17/par-3: 第十条第一項 → 消費税法施行令 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-1
- art-17/par-3: 同条第三項第一号 → 消費税法施行令 第十条第三項第一号 (Article 10, paragraph (3), item (i)), art-10/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-1
- art-17/par-3: 第二号 → 消費税法施行令 第十条第三項第二号 (Article 10, paragraph (3), item (ii)), art-10/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-2
- art-17/par-3: 第五号から第八号まで → 消費税法施行令 第十条第三項第五号 (Article 10, paragraph (3), item (v)), art-10/par-3/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-5
- art-17/par-3: 第五号から第八号まで → 消費税法施行令 第十条第三項第六号 (Article 10, paragraph (3), item (vi)), art-10/par-3/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-6
- art-17/par-3: 第五号から第八号まで → 消費税法施行令 第十条第三項第七号 (Article 10, paragraph (3), item (vii)), art-10/par-3/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-7
- art-17/par-3: 第五号から第八号まで → 消費税法施行令 第十条第三項第八号 (Article 10, paragraph (3), item (viii)), art-10/par-3/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-8
- art-17/par-3: 同項第十一号 → 消費税法施行令 第十条第三項第十一号 (Article 10, paragraph (3), item (xi)), art-10/par-3/item-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-10#art-10/par-3/item-11
- art-17/par-3: 法第三十一条第一項 → 消費税法 第三十一条第一項 (Article 31, paragraph (1)), art-31/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-31/par-1 (e-Gov law ID 363AC0000000108)
- art-17/par-3: 法第七条第一項第五号 → 消費税法 第七条第一項第五号 (Article 7, paragraph (1), item (v)), art-7/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-18/par-1: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18/par-1/item-1: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号 → 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/electronic-books-act/art-2/par-1/item-3 (e-Gov law ID 410AC0000000025)
- art-18/par-1/item-1: 第六項 → 消費税法施行令 第十八条第六項 (Article 18, paragraph (6)), art-18/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-6
- art-18/par-1/item-1: 次項第二号 → 消費税法施行令 第十八条第二項第二号 (Article 18, paragraph (2), item (ii)), art-18/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2/item-2
- art-18/par-1/item-2: 第一条 → 消費税法施行令 第一条 (Article 1), art-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-1
- art-18/par-2: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18/par-2: 第十八条の三 → 消費税法施行令 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3
- art-18/par-2: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18/par-2: 同条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-18/par-2: 第十八条の四 → 消費税法施行令 第十八条の四 (Article 18-4), art-18-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4
- art-18/par-2: 第十八条の五第二項第一号 → 消費税法施行令 第十八条の五第二項第一号 (Article 18-5, paragraph (2), item (i)), art-18-5/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-1
- art-18/par-2: 第一号 → 消費税法施行令 第十八条第二項第一号 (Article 18, paragraph (2), item (i)), art-18/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2/item-1
- art-18/par-2: 前項第一号 → 消費税法施行令 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-1/item-1
- art-18/par-2: 第二号 → 消費税法施行令 第十八条第二項第二号 (Article 18, paragraph (2), item (ii)), art-18/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2/item-2
- art-18/par-2/item-1: 出入国管理及び難民認定法（昭和二十六年政令第三百十九号）第十四条の二 → 出入国管理及び難民認定法 第十四条の二 (Article 14-2), art-14-2 — https://japanlaw.org/ja/immigration-control-act/art-14-2 (e-Gov law ID 326CO0000000319)
- art-18/par-2/item-1: 第十六条から第十八条まで → 出入国管理及び難民認定法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/immigration-control-act/art-16 (e-Gov law ID 326CO0000000319)
- art-18/par-2/item-1: 第十六条から第十八条まで → 出入国管理及び難民認定法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/immigration-control-act/art-17 (e-Gov law ID 326CO0000000319)
- art-18/par-2/item-1: 第十六条から第十八条まで → 出入国管理及び難民認定法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/immigration-control-act/art-18 (e-Gov law ID 326CO0000000319)
- art-18/par-2/item-1: 同法第十四条の二第四項 → 出入国管理及び難民認定法 第十四条の二第四項 (Article 14-2, paragraph (4)), art-14-2/par-4 — https://japanlaw.org/ja/immigration-control-act/art-14-2/par-4 (e-Gov law ID 326CO0000000319)
- art-18/par-2/item-1: 第十六条第四項 → 出入国管理及び難民認定法 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/ja/immigration-control-act/art-16/par-4 (e-Gov law ID 326CO0000000319)
- art-18/par-2/item-1: 第十七条第三項 → 出入国管理及び難民認定法 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/ja/immigration-control-act/art-17/par-3 (e-Gov law ID 326CO0000000319)
- art-18/par-2/item-1: 第十八条第四項 → 出入国管理及び難民認定法 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/ja/immigration-control-act/art-18/par-4 (e-Gov law ID 326CO0000000319)
- art-18/par-2/item-1: この号 → 消費税法施行令 第十八条第二項第一号 (Article 18, paragraph (2), item (i)), art-18/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2/item-1
- art-18/par-2/item-2: 前項第一号 → 消費税法施行令 第十八条第一項第一号 (Article 18, paragraph (1), item (i)), art-18/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-1/item-1
- art-18/par-3: 前項 → 消費税法施行令 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2
- art-18/par-3: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18/par-4: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18/par-5: 第二項 → 消費税法施行令 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2
- art-18/par-5: この項 → 消費税法施行令 第十八条第五項 (Article 18, paragraph (5)), art-18/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-5
- art-18/par-5: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18/par-6: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18/par-6: 第二項 → 消費税法施行令 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2
- art-18/par-7: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18/par-7: 第十八条の五 → 消費税法施行令 第十八条の五 (Article 18-5), art-18-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5
- art-18/par-7: この項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-7
- art-18/par-8: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18/par-9: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18/par-9: 同条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108)
- art-18/par-9: 第十八条の四 → 消費税法施行令 第十八条の四 (Article 18-4), art-18-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4
- art-18/par-9: 第七項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-7
- art-18/par-10: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18/par-10: 同条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18/par-10: 同条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108)
- art-18/par-11: 第二項 → 消費税法施行令 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-2
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-1
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第十項 (Article 18, paragraph (10)), art-18/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-10
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-3
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-4
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第五項 (Article 18, paragraph (5)), art-18/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-5
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第六項 (Article 18, paragraph (6)), art-18/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-6
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-7
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第八項 (Article 18, paragraph (8)), art-18/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-8
- art-18/par-11: 前各項 → 消費税法施行令 第十八条第九項 (Article 18, paragraph (9)), art-18/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-9
- art-18-2/par-1: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-2/par-1: 同条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2: 前項 → 消費税法施行令 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-1
- art-18-2/par-2: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1: 次号 → 消費税法施行令 第十八条の二第二項第二号 (Article 18-2, paragraph (2), item (ii)), art-18-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-2
- art-18-2/par-2/item-1: 次条 → 消費税法施行令 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3
- art-18-2/par-2/item-1: 第十八条の五第二項第一号 → 消費税法施行令 第十八条の五第二項第一号 (Article 18-5, paragraph (2), item (i)), art-18-5/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-1
- art-18-2/par-2/item-1/sub-1: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1/sub-2: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1/sub-2: 同条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1/sub-2: 同条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-1/sub-2: 第十八条の五 → 消費税法施行令 第十八条の五 (Article 18-5), art-18-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5
- art-18-2/par-2/item-1/sub-2: 法第八条第四項 → 消費税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-4 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-2: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18-2/par-2/item-2: 第十八条の五第二項第二号 → 消費税法施行令 第十八条の五第二項第二号 (Article 18-5, paragraph (2), item (ii)), art-18-5/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-2
- art-18-2/par-2/item-2/sub-1: 前号 → 消費税法施行令 第十八条の二第二項第一号 (Article 18-2, paragraph (2), item (i)), art-18-2/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2/item-1
- art-18-2/par-3: 法第八条第八項 → 消費税法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-8 (e-Gov law ID 363AC0000000108)
- art-18-2/par-3: 前項 → 消費税法施行令 第十八条の二第二項 (Article 18-2, paragraph (2)), art-18-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18-2/par-2
- art-18-2/par-4: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-2/par-4: 同条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18-3/par-1: 次項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-2
- art-18-3/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-18-3/par-1: この条 → 消費税法施行令 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3
- art-18-3/par-1: 次条第四項第三号 → 消費税法施行令 第十八条の四第四項第三号 (Article 18-4, paragraph (4), item (iii)), art-18-4/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-4/item-3
- art-18-3/par-2: 前項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-1
- art-18-3/par-3: 前項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-2
- art-18-3/par-4: 前項 → 消費税法施行令 第十八条の三第三項 (Article 18-3, paragraph (3)), art-18-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-3
- art-18-3/par-4/item-3: 法第八条第八項 → 消費税法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-8 (e-Gov law ID 363AC0000000108)
- art-18-3/par-4/item-3: 次項 → 消費税法施行令 第十八条の三第五項 (Article 18-3, paragraph (5)), art-18-3/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-5
- art-18-3/par-4/item-3: 次条第五項 → 消費税法施行令 第十八条の四第五項 (Article 18-4, paragraph (5)), art-18-4/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-5
- art-18-3/par-4/item-3: 同条第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-1
- art-18-3/par-5: 第二項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-2
- art-18-3/par-6: 前二項 → 消費税法施行令 第十八条の三第四項 (Article 18-3, paragraph (4)), art-18-3/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-4
- art-18-3/par-6: 前二項 → 消費税法施行令 第十八条の三第五項 (Article 18-3, paragraph (5)), art-18-3/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-5
- art-18-3/par-7: 第二項 → 消費税法施行令 第十八条の三第二項 (Article 18-3, paragraph (2)), art-18-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-2
- art-18-3/par-8: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-18-3/par-8: この項 → 消費税法施行令 第十八条の三第八項 (Article 18-3, paragraph (8)), art-18-3/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-8
- art-18-3/par-8: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18-3/par-8: 第十八条第四項 → 消費税法施行令 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-4
- art-18-3/par-9: 第一項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-1
- art-18-3/par-9: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18-3/par-10: 第一項 → 消費税法施行令 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-1
- art-18-4/par-1: 次項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-2
- art-18-4/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-18-4/par-1: この条 → 消費税法施行令 第十八条の四 (Article 18-4), art-18-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4
- art-18-4/par-2: 前項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-1
- art-18-4/par-3: 前項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-2
- art-18-4/par-4: 前項 → 消費税法施行令 第十八条の四第三項 (Article 18-4, paragraph (3)), art-18-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-3
- art-18-4/par-4/item-3: 法第八条第八項 → 消費税法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-8 (e-Gov law ID 363AC0000000108)
- art-18-4/par-4/item-3: 前条第五項 → 消費税法施行令 第十八条の三第五項 (Article 18-3, paragraph (5)), art-18-3/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-3/par-5
- art-18-4/par-4/item-3: 次項 → 消費税法施行令 第十八条の四第五項 (Article 18-4, paragraph (5)), art-18-4/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-5
- art-18-4/par-4/item-3: 第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-1
- art-18-4/par-5: 第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-1
- art-18-4/par-5: 第二項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-2
- art-18-4/par-6: 前二項 → 消費税法施行令 第十八条の四第四項 (Article 18-4, paragraph (4)), art-18-4/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-4
- art-18-4/par-6: 前二項 → 消費税法施行令 第十八条の四第五項 (Article 18-4, paragraph (5)), art-18-4/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-5
- art-18-4/par-7: 第二項 → 消費税法施行令 第十八条の四第二項 (Article 18-4, paragraph (2)), art-18-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-2
- art-18-4/par-8: 第十八条第八項 → 消費税法施行令 第十八条第八項 (Article 18, paragraph (8)), art-18/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18#art-18/par-8
- art-18-4/par-8: 第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-1
- art-18-4/par-9: 第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-1
- art-18-4/par-9: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18-4/par-9: 同条第三項 → 消費税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-3 (e-Gov law ID 363AC0000000108)
- art-18-4/par-10: 第一項 → 消費税法施行令 第十八条の四第一項 (Article 18-4, paragraph (1)), art-18-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-4/par-1
- art-18-5/par-1: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-5/par-1: 同条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-18-5/par-1: 同条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-5/par-1: この条 → 消費税法施行令 第十八条の五 (Article 18-5), art-18-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5
- art-18-5/par-2: 前項 → 消費税法施行令 第十八条の五第一項 (Article 18-5, paragraph (1)), art-18-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-1
- art-18-5/par-2: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-5/par-2/item-1/sub-2: 法第八条第八項 → 消費税法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-8 (e-Gov law ID 363AC0000000108)
- art-18-5/par-2/item-1/sub-2: 次項 → 消費税法施行令 第十八条の五第三項 (Article 18-5, paragraph (3)), art-18-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-3
- art-18-5/par-2/item-1/sub-2: 第三号 → 消費税法施行令 第十八条の五第三項第三号 (Article 18-5, paragraph (3), item (iii)), art-18-5/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-3/item-3
- art-18-5/par-2/item-1/sub-2: 同条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-5/par-2/item-1/sub-3: 法第八条第七項 → 消費税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-7 (e-Gov law ID 363AC0000000108)
- art-18-5/par-2/item-2: 前号 → 消費税法施行令 第十八条の五第二項第一号 (Article 18-5, paragraph (2), item (i)), art-18-5/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2/item-1
- art-18-5/par-3: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-5/par-3/item-3: 法第八条第二項 → 消費税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-2 (e-Gov law ID 363AC0000000108)
- art-18-5/par-3/item-3: 同条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-18-5/par-4: 前二項 → 消費税法施行令 第十八条の五第二項 (Article 18-5, paragraph (2)), art-18-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-2
- art-18-5/par-4: 前二項 → 消費税法施行令 第十八条の五第三項 (Article 18-5, paragraph (3)), art-18-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-3#art-18-5/par-3
- art-18-5/par-5: 法第八条第九項 → 消費税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-9 (e-Gov law ID 363AC0000000108)
- art-18-5/par-6: 法第八条第十項 → 消費税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-10 (e-Gov law ID 363AC0000000108)
- art-18-6/par-1: 法第八条第六項 → 消費税法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-6 (e-Gov law ID 363AC0000000108)
- art-18-6/par-1: 国税通則法（昭和三十七年法律第六十六号）第四十五条第一項 → 国税通則法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-45/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1: 同法第四十条 → 国税通則法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/national-tax-general-rules-act/art-40 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1: 同法第四十三条第四項 → 国税通則法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-4 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1: 第五項 → 国税通則法 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-5 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 法第八条第六項 → 消費税法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-6 (e-Gov law ID 363AC0000000108)
- art-18-6/par-1/item-1: 国税通則法第三十三条第三項 → 国税通則法 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-33/par-3 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十二条第一項から第四項まで → 国税通則法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十二条第一項から第四項まで → 国税通則法 第三十二条第二項 (Article 32, paragraph (2)), art-32/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-2 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十二条第一項から第四項まで → 国税通則法 第三十二条第三項 (Article 32, paragraph (3)), art-32/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-3 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十二条第一項から第四項まで → 国税通則法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-32/par-4 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十三条第四項 → 国税通則法 第三十三条第四項 (Article 33, paragraph (4)), art-33/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-33/par-4 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第四十五条第一項 → 国税通則法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-45/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第三十六条 → 国税通則法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/national-tax-general-rules-act/art-36 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第三十八条第一項 → 国税通則法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第二項 → 国税通則法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-38/par-2 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第四十条 → 国税通則法 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/national-tax-general-rules-act/art-40 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 同法第四十三条第一項 → 国税通則法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-1 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第四項 → 国税通則法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-4 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: 第五項 → 国税通則法 第四十三条第五項 (Article 43, paragraph (5)), art-43/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-43/par-5 (e-Gov law ID 337AC0000000066)
- art-18-6/par-1/item-1: この項 → 消費税法施行令 第十八条の六第一項 (Article 18-6, paragraph (1)), art-18-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-1
- art-18-6/par-1/item-1: 次号 → 消費税法施行令 第十八条の六第一項第二号 (Article 18-6, paragraph (1), item (ii)), art-18-6/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-1/item-2
- art-18-6/par-2: 前項 → 消費税法施行令 第十八条の六第一項 (Article 18-6, paragraph (1)), art-18-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-1
- art-18-6/par-3: 第一項第二号 → 消費税法施行令 第十八条の六第一項第二号 (Article 18-6, paragraph (1), item (ii)), art-18-6/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-1/item-2
- art-18-6/par-3: 前項 → 消費税法施行令 第十八条の六第二項 (Article 18-6, paragraph (2)), art-18-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-2
- art-18-6/par-4: 第一項 → 消費税法施行令 第十八条の六第一項 (Article 18-6, paragraph (1)), art-18-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-18-6/par-1
- art-19/par-1: 法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108)
- art-19/par-1: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108)
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-3
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の四 (Article 20-4), art-20-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-4
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の五 (Article 20-5), art-20-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-5
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十条の六 (Article 20-6), art-20-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-21
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十五条の二 (Article 25-2), art-25-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十五条の三 (Article 25-3), art-25-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3
- art-19/par-1: 次条から第二十五条の四まで → 消費税法施行令 第二十五条の四 (Article 25-4), art-25-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4
- art-19/par-1: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- art-19/par-1: この条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
- art-19/par-1: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-19/par-1: 法第九条第二項第一号 → 消費税法 第九条第二項第一号 (Article 9, paragraph (2), item (i)), art-9/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-20/par-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-20/par-1/item-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-20/par-1/item-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-20/par-1/item-4: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-20-2/par-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-20-2/par-1: この条 → 消費税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2
- art-20-2/par-1: 前条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20
- art-20-2/par-1: この項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-1
- art-20-2/par-1: 第三項 → 消費税法施行令 第二十条の二第三項 (Article 20-2, paragraph (3)), art-20-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-3
- art-20-2/par-1: 第四項 → 消費税法施行令 第二十条の二第四項 (Article 20-2, paragraph (4)), art-20-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-4
- art-20-2/par-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-20-2/par-2: 同条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-5 (e-Gov law ID 363AC0000000108)
- art-20-2/par-2: この条 → 消費税法施行令 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2
- art-20-2/par-3: 前二項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-1
- art-20-2/par-3: 前二項 → 消費税法施行令 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-2
- art-20-2/par-3: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-20-2/par-4: 前項 → 消費税法施行令 第二十条の二第三項 (Article 20-2, paragraph (3)), art-20-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-3
- art-20-2/par-5: 第三項 → 消費税法施行令 第二十条の二第三項 (Article 20-2, paragraph (3)), art-20-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-3
- art-20-3/par-1: 法第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-7 (e-Gov law ID 363AC0000000108)
- art-20-3/par-1: この条 → 消費税法施行令 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-3
- art-20-3/par-1: 第二十五条第二項 → 消費税法施行令 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25/par-2
- art-20-3/par-1: 第二十五条の六 → 消費税法施行令 第二十五条の六 (Article 25-6), art-25-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-25-6
- art-20-3/par-1: 法第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-20-3/par-1: 第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-20-3/par-1: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066)
- art-20-3/par-1: 第九項 → 消費税法 第九条第九項 (Article 9, paragraph (9)), art-9/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-9 (e-Gov law ID 363AC0000000108)
- art-20-4/par-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
- art-20-4/par-1: 法第九条の二第二項第一号 → 消費税法 第九条の二第二項第一号 (Article 9-2, paragraph (2), item (i)), art-9-2/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-20-4/par-1: 法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108)
- art-20-4/par-1: 第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22
- art-20-4/par-1: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
- art-20-4/par-1: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-20-5/par-1: 法第九条の二第四項第二号 → 消費税法 第九条の二第四項第二号 (Article 9-2, paragraph (4), item (ii)), art-9-2/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20-5/par-1/item-2: 法第九条の二第四項第二号 → 消費税法 第九条の二第四項第二号 (Article 9-2, paragraph (4), item (ii)), art-9-2/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20-5/par-1/item-2: 次条第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1
- art-20-5/par-2: 法第九条の二第四項第三号 → 消費税法 第九条の二第四項第三号 (Article 9-2, paragraph (4), item (iii)), art-9-2/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-3 (e-Gov law ID 363AC0000000108)
- art-20-5/par-2/item-2: 法第九条の二第四項第三号 → 消費税法 第九条の二第四項第三号 (Article 9-2, paragraph (4), item (iii)), art-9-2/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-3 (e-Gov law ID 363AC0000000108)
- art-20-5/par-2/item-2: 次条第二項 → 消費税法施行令 第二十条の六第二項 (Article 20-6, paragraph (2)), art-20-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-2
- art-20-6/par-1: 法第九条の二第四項第二号 → 消費税法 第九条の二第四項第二号 (Article 9-2, paragraph (4), item (ii)), art-9-2/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20-6/par-1: 同項 → 消費税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4 (e-Gov law ID 363AC0000000108)
- art-20-6/par-1/item-1: 法第九条の二第四項第二号 → 消費税法 第九条の二第四項第二号 (Article 9-2, paragraph (4), item (ii)), art-9-2/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20-6/par-1/item-1: この項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1
- art-20-6/par-1/item-2: 法第九条の二第四項第二号 → 消費税法 第九条の二第四項第二号 (Article 9-2, paragraph (4), item (ii)), art-9-2/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-20-6/par-1/item-2: この号 → 消費税法施行令 第二十条の六第一項第二号 (Article 20-6, paragraph (1), item (ii)), art-20-6/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1/item-2
- art-20-6/par-2: 法第九条の二第四項第三号 → 消費税法 第九条の二第四項第三号 (Article 9-2, paragraph (4), item (iii)), art-9-2/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-3 (e-Gov law ID 363AC0000000108)
- art-20-6/par-2: 同項 → 消費税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4 (e-Gov law ID 363AC0000000108)
- art-20-6/par-2/item-1: 法第九条の二第四項第三号 → 消費税法 第九条の二第四項第三号 (Article 9-2, paragraph (4), item (iii)), art-9-2/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-3 (e-Gov law ID 363AC0000000108)
- art-20-6/par-2/item-1: この項 → 消費税法施行令 第二十条の六第二項 (Article 20-6, paragraph (2)), art-20-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-2
- art-20-6/par-2/item-2: 法第九条の二第四項第三号 → 消費税法 第九条の二第四項第三号 (Article 9-2, paragraph (4), item (iii)), art-9-2/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-3 (e-Gov law ID 363AC0000000108)
- art-20-6/par-2/item-2: この号 → 消費税法施行令 第二十条の六第二項第二号 (Article 20-6, paragraph (2), item (ii)), art-20-6/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-2/item-2
- art-21/par-1: 法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108)
- art-21/par-1: 第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-2 (e-Gov law ID 363AC0000000108)
- art-22/par-1: 法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-1: 第一号 → 消費税法施行令 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1/item-1
- art-22/par-1: 第二号 → 消費税法施行令 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1/item-2
- art-22/par-1: この条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22
- art-22/par-1: 次条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
- art-22/par-1/item-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-1/item-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
- art-22/par-1/item-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-22/par-2: 法第十一条第二項 → 消費税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-2 (e-Gov law ID 363AC0000000108)
- art-22/par-3: 法第十一条第三項 → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-3 (e-Gov law ID 363AC0000000108)
- art-22/par-4: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- art-22/par-5: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- art-22/par-6: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- art-22/par-6/item-1: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- art-22/par-6/item-2: 前項 → 消費税法施行令 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-5
- art-22/par-6/item-2: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- art-22/par-6/item-2: 第四項 → 消費税法施行令 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-4
- art-22/par-7: 前各項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-22/par-7: 前各項 → 消費税法施行令 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-2
- art-22/par-7: 前各項 → 消費税法施行令 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-3
- art-22/par-7: 前各項 → 消費税法施行令 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-4
- art-22/par-7: 前各項 → 消費税法施行令 第二十二条第五項 (Article 22, paragraph (5)), art-22/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-5
- art-22/par-7: 前各項 → 消費税法施行令 第二十二条第六項 (Article 22, paragraph (6)), art-22/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-6
- art-23/par-1: 法第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108)
- art-23/par-1: この条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
- art-23/par-2: 法第十二条第二項 → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108)
- art-23/par-3: 法第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-23/par-3: 法第九条第二項第一号 → 消費税法 第九条第二項第一号 (Article 9, paragraph (2), item (i)), art-9/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-23/par-3: この項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-3
- art-23/par-3: 次項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4
- art-23/par-4: 法第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-23/par-4: 第一号 → 消費税法施行令 第二十三条第四項第一号 (Article 23, paragraph (4), item (i)), art-23/par-4/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4/item-1
- art-23/par-4: 第二号 → 消費税法施行令 第二十三条第四項第二号 (Article 23, paragraph (4), item (ii)), art-23/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4/item-2
- art-23/par-4/item-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-23/par-4/item-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
- art-23/par-4/item-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-23/par-5: 法第十二条第四項 → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108)
- art-23/par-5: 第一号 → 消費税法施行令 第二十三条第五項第一号 (Article 23, paragraph (5), item (i)), art-23/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5/item-1
- art-23/par-5: 第二号 → 消費税法施行令 第二十三条第五項第二号 (Article 23, paragraph (5), item (ii)), art-23/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5/item-2
- art-23/par-6: 法第十二条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108)
- art-23/par-7: 法第十二条第六項 → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-6 (e-Gov law ID 363AC0000000108)
- art-23/par-8: 前各項 → 消費税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-1
- art-23/par-8: 前各項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-2
- art-23/par-8: 前各項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-3
- art-23/par-8: 前各項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4
- art-23/par-8: 前各項 → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5
- art-23/par-8: 前各項 → 消費税法施行令 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-6
- art-23/par-8: 前各項 → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-7
- art-23/par-9: 法第十二条第七項第三号 → 消費税法 第十二条第七項第三号 (Article 12, paragraph (7), item (iii)), art-12/par-7/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-7/item-3 (e-Gov law ID 363AC0000000108)
- art-24/par-1: 法第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-24/par-1/item-1: 法第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108)
- art-24/par-1/item-1: この条 → 消費税法施行令 第二十四条 (Article 24), art-24 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24
- art-24/par-1/item-1: この項 → 消費税法施行令 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1
- art-24/par-1/item-1: この号 → 消費税法施行令 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1
- art-24/par-1/item-2: 前号 → 消費税法施行令 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1
- art-24/par-1/item-2: この号 → 消費税法施行令 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-2
- art-24/par-1/item-3: 前号 → 消費税法施行令 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-2
- art-24/par-2: 前項第一号から第三号まで → 消費税法施行令 第二十四条第一項第一号 (Article 24, paragraph (1), item (i)), art-24/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-1
- art-24/par-2: 前項第一号から第三号まで → 消費税法施行令 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-2
- art-24/par-2: 前項第一号から第三号まで → 消費税法施行令 第二十四条第一項第三号 (Article 24, paragraph (1), item (iii)), art-24/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-3
- art-24/par-2/item-2: 次号 → 消費税法施行令 第二十四条第二項第三号 (Article 24, paragraph (2), item (iii)), art-24/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-3
- art-24/par-2/item-2: 第四項 → 消費税法施行令 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-4
- art-24/par-2/item-2: 第五項 → 消費税法施行令 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-5
- art-24/par-2/item-2/sub-2: 法人税法第二条第十五号 → 法人税法 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/ja/corporation-tax-act/art-2/par-1/item-15 (e-Gov law ID 340AC0000000034)
- art-24/par-2/item-2/sub-2: この号 → 消費税法施行令 第二十四条第二項第二号 (Article 24, paragraph (2), item (ii)), art-24/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-2
- art-24/par-3: 第一項第二号 → 消費税法施行令 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-2
- art-24/par-3: 第四号 → 消費税法施行令 第二十四条第一項第四号 (Article 24, paragraph (1), item (iv)), art-24/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-1/item-4
- art-24/par-3: 前項 → 消費税法施行令 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2
- art-24/par-4: 法第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-24/par-4: 第二項第二号 → 消費税法施行令 第二十四条第二項第二号 (Article 24, paragraph (2), item (ii)), art-24/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2/item-2
- art-24/par-4: この項 → 消費税法施行令 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-4
- art-24/par-5: 第二項から前項まで → 消費税法施行令 第二十四条第二項 (Article 24, paragraph (2)), art-24/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-2
- art-24/par-5: 第二項から前項まで → 消費税法施行令 第二十四条第三項 (Article 24, paragraph (3)), art-24/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-3
- art-24/par-5: 第二項から前項まで → 消費税法施行令 第二十四条第四項 (Article 24, paragraph (4)), art-24/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-24/par-4
- art-25/par-1: 法第十二条の二第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-1 (e-Gov law ID 363AC0000000108)
- art-25/par-1: 第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25/par-1: 社会福祉法第二十二条 → e-Gov law 326AC0000000045, 第二十二条 (Article 22), art-22 — not held in this collection
- art-25/par-2: 法第十二条の二第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-2/par-2 (e-Gov law ID 363AC0000000108)
- art-25/par-2: 法第十二条の三第三項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-3 (e-Gov law ID 363AC0000000108)
- art-25/par-2: この項 → 消費税法施行令 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25/par-2
- art-25/par-2: 第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-25/par-2: 第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-25/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066)
- art-25-2/par-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-2/par-1/item-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-2/par-1/item-1: この項 → 消費税法施行令 第二十五条の二第一項 (Article 25-2, paragraph (1)), art-25-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1
- art-25-2/par-1/item-1: 第二十五条の四第三項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3
- art-25-2/par-1/item-1: 次号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
- art-25-2/par-1/item-2/sub-2: この号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
- art-25-2/par-1/item-3: 前号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
- art-25-2/par-1/item-3: 次号 → 消費税法施行令 第二十五条の二第一項第四号 (Article 25-2, paragraph (1), item (iv)), art-25-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-4
- art-25-2/par-1/item-3: 第三項 → 消費税法施行令 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-3
- art-25-2/par-1/item-3: 第四項 → 消費税法施行令 第二十五条の二第四項 (Article 25-2, paragraph (4)), art-25-2/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-4
- art-25-2/par-1/item-3/sub-2: 法人税法第二条第十五号 → 法人税法 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/ja/corporation-tax-act/art-2/par-1/item-15 (e-Gov law ID 340AC0000000034)
- art-25-2/par-1/item-3/sub-2: この号 → 消費税法施行令 第二十五条の二第一項第三号 (Article 25-2, paragraph (1), item (iii)), art-25-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3
- art-25-2/par-1/item-4: 第二号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
- art-25-2/par-2: 前項第二号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
- art-25-2/par-2/item-3: 次号 → 消費税法施行令 第二十五条の二第二項第四号 (Article 25-2, paragraph (2), item (iv)), art-25-2/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-4
- art-25-2/par-2/item-4: 前三号 → 消費税法施行令 第二十五条の二第二項第一号 (Article 25-2, paragraph (2), item (i)), art-25-2/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-1
- art-25-2/par-2/item-4: 前三号 → 消費税法施行令 第二十五条の二第二項第二号 (Article 25-2, paragraph (2), item (ii)), art-25-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-2
- art-25-2/par-2/item-4: 前三号 → 消費税法施行令 第二十五条の二第二項第三号 (Article 25-2, paragraph (2), item (iii)), art-25-2/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-3
- art-25-2/par-2/item-5: 前三号 → 消費税法施行令 第二十五条の二第二項第二号 (Article 25-2, paragraph (2), item (ii)), art-25-2/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-2
- art-25-2/par-2/item-5: 前三号 → 消費税法施行令 第二十五条の二第二項第三号 (Article 25-2, paragraph (2), item (iii)), art-25-2/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-3
- art-25-2/par-2/item-5: 前三号 → 消費税法施行令 第二十五条の二第二項第四号 (Article 25-2, paragraph (2), item (iv)), art-25-2/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-2/item-4
- art-25-2/par-3: 第一項第二号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
- art-25-2/par-3/item-2: 第一項第三号 → 消費税法施行令 第二十五条の二第一項第三号 (Article 25-2, paragraph (1), item (iii)), art-25-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3
- art-25-2/par-4: 第一項 → 消費税法施行令 第二十五条の二第一項 (Article 25-2, paragraph (1)), art-25-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1
- art-25-2/par-4: 前項 → 消費税法施行令 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-3
- art-25-3/par-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-3/par-1/item-1: 前条第一項第一号 → 消費税法施行令 第二十五条の二第一項第一号 (Article 25-2, paragraph (1), item (i)), art-25-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-1
- art-25-3/par-1/item-1: 同項第三号 → 消費税法施行令 第二十五条の二第一項第三号 (Article 25-2, paragraph (1), item (iii)), art-25-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3
- art-25-3/par-1/item-1: 同項第四号 → 消費税法施行令 第二十五条の二第一項第四号 (Article 25-2, paragraph (1), item (iv)), art-25-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-4
- art-25-3/par-1/item-1: 同項第二号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
- art-25-3/par-1/item-1: この項 → 消費税法施行令 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1
- art-25-3/par-1/item-2: 前号 → 消費税法施行令 第二十五条の三第一項第一号 (Article 25-3, paragraph (1), item (i)), art-25-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1/item-1
- art-25-3/par-1/item-3: 前二号 → 消費税法施行令 第二十五条の三第一項第一号 (Article 25-3, paragraph (1), item (i)), art-25-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1/item-1
- art-25-3/par-1/item-3: 前二号 → 消費税法施行令 第二十五条の三第一項第二号 (Article 25-3, paragraph (1), item (ii)), art-25-3/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1/item-2
- art-25-3/par-2: 前項 → 消費税法施行令 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1
- art-25-3/par-2/item-1: 前条第一項第一号 → 消費税法施行令 第二十五条の二第一項第一号 (Article 25-2, paragraph (1), item (i)), art-25-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-1
- art-25-3/par-2/item-1: 同項第三号 → 消費税法施行令 第二十五条の二第一項第三号 (Article 25-2, paragraph (1), item (iii)), art-25-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-3
- art-25-3/par-2/item-1: 同項第四号 → 消費税法施行令 第二十五条の二第一項第四号 (Article 25-2, paragraph (1), item (iv)), art-25-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-4
- art-25-3/par-2/item-1: 同項第二号 → 消費税法施行令 第二十五条の二第一項第二号 (Article 25-2, paragraph (1), item (ii)), art-25-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-1/item-2
- art-25-3/par-2/item-1: この項 → 消費税法施行令 第二十五条の三第二項 (Article 25-3, paragraph (2)), art-25-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2
- art-25-3/par-2/item-2: 前号 → 消費税法施行令 第二十五条の三第二項第一号 (Article 25-3, paragraph (2), item (i)), art-25-3/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2/item-1
- art-25-3/par-2/item-3: 前二号 → 消費税法施行令 第二十五条の三第二項第一号 (Article 25-3, paragraph (2), item (i)), art-25-3/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2/item-1
- art-25-3/par-2/item-3: 前二号 → 消費税法施行令 第二十五条の三第二項第二号 (Article 25-3, paragraph (2), item (ii)), art-25-3/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2/item-2
- art-25-3/par-3: 第一項 → 消費税法施行令 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1
- art-25-3/par-3: 前項 → 消費税法施行令 第二十五条の三第二項 (Article 25-3, paragraph (2)), art-25-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2
- art-25-3/par-3: 前条第三項 → 消費税法施行令 第二十五条の二第三項 (Article 25-2, paragraph (3)), art-25-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-24#art-25-2/par-3
- art-25-4/par-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-1: 前条第二項第一号 → 消費税法施行令 第二十五条の三第二項第一号 (Article 25-3, paragraph (2), item (i)), art-25-3/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-2/item-1
- art-25-4/par-1: 同条第一項 → 消費税法施行令 第二十五条の三第一項 (Article 25-3, paragraph (1)), art-25-3/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-3/par-1
- art-25-4/par-1: 第三項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3
- art-25-4/par-1: 第一号 → 消費税法施行令 第二十五条の四第一項第一号 (Article 25-4, paragraph (1), item (i)), art-25-4/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1/item-1
- art-25-4/par-1: 第二号 → 消費税法施行令 第二十五条の四第一項第二号 (Article 25-4, paragraph (1), item (ii)), art-25-4/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1/item-2
- art-25-4/par-1: 第三項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2
- art-25-4/par-1/item-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-1/item-1: 第十九条 → 消費税法施行令 第十九条 (Article 19), art-19 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-19
- art-25-4/par-1/item-2: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-2: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-2: 次項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2
- art-25-4/par-3: 前二項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-25-4/par-3: 前二項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-25-4/par-3/item-1/sub-1: 法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108)
- art-25-4/par-3/item-1/sub-1: この項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3
- art-25-4/par-3/item-1/sub-2: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-25-4/par-3/item-1/sub-2: 前項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-25-4/par-3/item-1/sub-3: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-25-4/par-3/item-1/sub-3: 前項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-25-4/par-3/item-2/sub-2: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-25-4/par-3/item-2/sub-2: 前項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-25-4/par-3/item-2/sub-3: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-25-4/par-3/item-2/sub-3: 前項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-25-4/par-4: 第二十条の六第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1
- art-25-4/par-4: 前項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2
- art-25-4/par-4: 法第九条の二第四項第二号 → 消費税法 第九条の二第四項第二号 (Article 9-2, paragraph (4), item (ii)), art-9-2/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-25-4/par-5: 第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-25-4/par-5: 第二項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-25-5/par-1: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- art-25-5/par-1: この項 → 消費税法施行令 第二十五条の五第一項 (Article 25-5, paragraph (1)), art-25-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-1
- art-25-5/par-1/item-1: 次号 → 消費税法施行令 第二十五条の五第一項第二号 (Article 25-5, paragraph (1), item (ii)), art-25-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-1/item-2
- art-25-5/par-1/item-1: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108)
- art-25-5/par-1/item-1: この条 → 消費税法施行令 第二十五条の五 (Article 25-5), art-25-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5
- art-25-5/par-1/item-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-25-5/par-1/item-1: 第三項 → 消費税法施行令 第二十五条の五第三項 (Article 25-5, paragraph (3)), art-25-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-3
- art-25-5/par-1/item-2: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- art-25-5/par-1/item-2: 第三項 → 消費税法施行令 第二十五条の五第三項 (Article 25-5, paragraph (3)), art-25-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-3
- art-25-5/par-1/item-2: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-25-5/par-1/item-2: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-25-5/par-1/item-2: 次項 → 消費税法施行令 第二十五条の五第二項 (Article 25-5, paragraph (2)), art-25-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-2
- art-25-5/par-2: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- art-25-5/par-3: 法第十二条の四第二項 → 消費税法 第十二条の四第二項 (Article 12-4, paragraph (2)), art-12-4/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-2 (e-Gov law ID 363AC0000000108)
- art-25-5/par-4: 法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108)
- art-25-5/par-4: この項 → 消費税法施行令 第二十五条の五第四項 (Article 25-5, paragraph (4)), art-25-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-4
- art-25-5/par-4: 次条第二項 → 消費税法施行令 第二十五条の六第二項 (Article 25-6, paragraph (2)), art-25-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-25-6/par-2
- art-25-6/par-1: 法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- art-25-6/par-1: 第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-25-6/par-1: 第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-25-6/par-1: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066)
- art-25-6/par-2: 法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108)
- art-25-6/par-2: 第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-25-6/par-2: 第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-25-6/par-2: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066)
- art-26/par-1: 法第十四条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-2: 法第十四条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-3: 法第十四条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-1 (e-Gov law ID 363AC0000000108)
- art-26/par-4: 同条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108)
- art-26/par-4: この項 → 消費税法施行令 第二十六条第四項 (Article 26, paragraph (4)), art-26/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-6#art-26/par-4
- art-27/par-1: 法第十五条第四項第二号 → 消費税法 第十五条第四項第二号 (Article 15, paragraph (4), item (ii)), art-15/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-27/par-1: 同項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-1: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-27/par-1: 次項 → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2
- art-27/par-2: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-2: 第八項 → 消費税法施行令 第二十七条第八項 (Article 27, paragraph (8)), art-27/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-8
- art-27/par-2: 同条第七項 → 消費税法 第十五条第七項 (Article 15, paragraph (7)), art-15/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-7 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1: この号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1
- art-27/par-2/item-1: 法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1/sub-1: 法第九条の二第四項 → 消費税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1/sub-1: この号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1
- art-27/par-2/item-1/sub-1: 同条第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1/sub-1: 同条第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1/sub-2: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1/sub-2: この項 → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2
- art-27/par-2/item-1/sub-2: 次項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3
- art-27/par-2/item-1/sub-2: 第六項第七号 → 消費税法施行令 第二十七条第六項第七号 (Article 27, paragraph (6), item (vii)), art-27/par-6/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-7
- art-27/par-2/item-1/sub-2: 同条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1/sub-2: 第六項 → 消費税法施行令 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6
- art-27/par-2/item-1/sub-2: 第七項 → 消費税法施行令 第二十七条第七項 (Article 27, paragraph (7)), art-27/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-7
- art-27/par-2/item-1/sub-2/sub2-1: 第二十条の六第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1
- art-27/par-2/item-1/sub-2/sub2-1: 法第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1/sub-2/sub2-1: 同条第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-1/sub-2/sub2-2: 法第九条の二第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-2: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-2/sub-1: 法第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-3: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-3/sub-1: 法第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 (e-Gov law ID 363AC0000000108)
- art-27/par-2/item-3/sub-2: 法第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-6 (e-Gov law ID 363AC0000000108)
- art-27/par-3: 第一項 → 消費税法施行令 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-1
- art-27/par-3: 前項第一号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1
- art-27/par-3: 同項第三号 → 消費税法施行令 第二十七条第二項第三号 (Article 27, paragraph (2), item (iii)), art-27/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-3
- art-27/par-3/item-1: 第一項 → 消費税法施行令 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-1
- art-27/par-3/item-1: 次項 → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2
- art-27/par-3/item-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-3/item-1: 第三項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3
- art-27/par-3/item-1: 同条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-3/item-2: 前項第一号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1
- art-27/par-3/item-2: 次項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3
- art-27/par-3/item-3: 前項第三号 → 消費税法施行令 第二十七条第二項第三号 (Article 27, paragraph (2), item (iii)), art-27/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-3
- art-27/par-3/item-3: 次項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3
- art-27/par-4: 法第十一条 → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/consumption-tax-act/art-11 (e-Gov law ID 363AC0000000108)
- art-27/par-4: 同条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-4: 第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22
- art-27/par-4/item-1: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-27/par-4/item-1: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-4/item-1: 第四項 → 消費税法施行令 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-4
- art-27/par-4/item-1: 第六項第一号 → 消費税法施行令 第二十二条第六項第一号 (Article 22, paragraph (6), item (i)), art-22/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-6/item-1
- art-27/par-4/item-1: 次項 → 消費税法施行令 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-2
- art-27/par-4/item-1: 第三項 → 消費税法施行令 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-3
- art-27/par-4/item-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-4/item-1: この条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22
- art-27/par-4/item-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-4/item-2: 第二十二条第二項 → 消費税法施行令 第二十二条第二項 (Article 22, paragraph (2)), art-22/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-2
- art-27/par-4/item-3: 第二十二条第三項 → 消費税法施行令 第二十二条第三項 (Article 22, paragraph (3)), art-22/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-3
- art-27/par-4/item-4: 第二十二条第四項 → 消費税法施行令 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-4
- art-27/par-4/item-5: 第二十二条第六項第一号 → 消費税法施行令 第二十二条第六項第一号 (Article 22, paragraph (6), item (i)), art-22/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-6/item-1
- art-27/par-5: 法第十二条第一項から第六項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-5: 法第十二条第一項から第六項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108)
- art-27/par-5: 法第十二条第一項から第六項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-5: 法第十二条第一項から第六項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-5: 法第十二条第一項から第六項まで → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108)
- art-27/par-5: 法第十二条第一項から第六項まで → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-6 (e-Gov law ID 363AC0000000108)
- art-27/par-5: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
- art-27/par-5/item-1: 第二十三条第一項 → 消費税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-1
- art-27/par-5/item-1: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-5/item-1: 第三項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-3
- art-27/par-5/item-1: 第六項 → 消費税法施行令 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-6
- art-27/par-5/item-1: 次項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-2
- art-27/par-5/item-1: 第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4
- art-27/par-5/item-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-5/item-1: この条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
- art-27/par-5/item-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-5/item-1: 第五項から第七項まで → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5
- art-27/par-5/item-1: 第五項から第七項まで → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-7
- art-27/par-5/item-2: 第二十三条第二項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-2
- art-27/par-5/item-3: 第二十三条第三項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-3
- art-27/par-5/item-3: 第五項 → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5
- art-27/par-5/item-4: 第二十三条第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4
- art-27/par-5/item-5: 第二十三条第五項 → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5
- art-27/par-5/item-6: 第二十三条第六項 → 消費税法施行令 第二十三条第六項 (Article 23, paragraph (6)), art-23/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-6
- art-27/par-5/item-6: 次項 → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-7
- art-27/par-5/item-7: 第二十三条第七項 → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-7
- art-27/par-6: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-27/par-6: 同条 → 消費税法施行令 第二十五条の四 (Article 25-4), art-25-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4
- art-27/par-6/item-1: 第二十五条の四第三項第一号 → 消費税法施行令 第二十五条の四第三項第一号 (Article 25-4, paragraph (3), item (i)), art-25-4/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-1
- art-27/par-6/item-1: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-27/par-6/item-1: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-1: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-27/par-6/item-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-1: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-27/par-6/item-2: 第二十五条の四第三項第一号 → 消費税法施行令 第二十五条の四第三項第一号 (Article 25-4, paragraph (3), item (i)), art-25-4/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-1
- art-27/par-6/item-2: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-27/par-6/item-2: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-2: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-2: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-27/par-6/item-2: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-2: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-27/par-6/item-3: 第二十五条の四第三項第一号 → 消費税法施行令 第二十五条の四第三項第一号 (Article 25-4, paragraph (3), item (i)), art-25-4/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-1
- art-27/par-6/item-3: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-27/par-6/item-3: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-3: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-3: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-27/par-6/item-3: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-3: 第三項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3
- art-27/par-6/item-3: 第二十条の六第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1
- art-27/par-6/item-3: 法第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-3: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-27/par-6/item-4: 第二十五条の四第三項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2
- art-27/par-6/item-4: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-27/par-6/item-4: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-4: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-4: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-27/par-6/item-4: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-4: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-27/par-6/item-5: 第二十五条の四第三項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2
- art-27/par-6/item-5: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-27/par-6/item-5: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-5: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-5: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-27/par-6/item-5: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-5: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-27/par-6/item-6: 第二十五条の四第三項第二号 → 消費税法施行令 第二十五条の四第三項第二号 (Article 25-4, paragraph (3), item (ii)), art-25-4/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3/item-2
- art-27/par-6/item-6: 同条第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-27/par-6/item-6: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-6: 次項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-27/par-6/item-6: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-6: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-6: 第三項 → 消費税法施行令 第二十五条の四第三項 (Article 25-4, paragraph (3)), art-25-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-3
- art-27/par-6/item-6: 第二十条の六第一項 → 消費税法施行令 第二十条の六第一項 (Article 20-6, paragraph (1)), art-20-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-20-6/par-1
- art-27/par-6/item-6: 法第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108)
- art-27/par-6/item-6: 第二十二条第一項 → 消費税法施行令 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22/par-1
- art-27/par-6/item-7: 第二十五条の四第一項 → 消費税法施行令 第二十五条の四第一項 (Article 25-4, paragraph (1)), art-25-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-1
- art-27/par-6/item-7: 同条第二項 → 消費税法施行令 第二十五条の四第二項 (Article 25-4, paragraph (2)), art-25-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4/par-2
- art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第一号 (Article 27, paragraph (6), item (i)), art-27/par-6/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-1
- art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第二号 (Article 27, paragraph (6), item (ii)), art-27/par-6/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-2
- art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第三号 (Article 27, paragraph (6), item (iii)), art-27/par-6/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-3
- art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第四号 (Article 27, paragraph (6), item (iv)), art-27/par-6/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-4
- art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第五号 (Article 27, paragraph (6), item (v)), art-27/par-6/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-5
- art-27/par-6/item-7: 前各号 → 消費税法施行令 第二十七条第六項第六号 (Article 27, paragraph (6), item (vi)), art-27/par-6/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6/item-6
- art-27/par-7: 法第十二条の四第三項 → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-7: 第二十五条の五第四項 → 消費税法施行令 第二十五条の五第四項 (Article 25-5, paragraph (4)), art-25-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-4
- art-27/par-7: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-7: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-7: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-8: 法第十二条第一項から第四項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108)
- art-27/par-8: 法第十二条第一項から第四項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108)
- art-27/par-8: 法第十二条第一項から第四項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108)
- art-27/par-8: 法第十二条第一項から第四項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108)
- art-27/par-8: 第五十五条 → 消費税法施行令 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55
- art-27/par-8: 同条第一号 → 消費税法施行令 第五十五条第一項第一号 (Article 55, paragraph (1), item (i)), art-55/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-1
- art-27/par-8: 第二十三条第一項 → 消費税法施行令 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-1
- art-27/par-8: 第二十七条第五項第一号 → 消費税法施行令 第二十七条第五項第一号 (Article 27, paragraph (5), item (i)), art-27/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-1
- art-27/par-8: 同条第二号 → 消費税法施行令 第五十五条第一項第二号 (Article 55, paragraph (1), item (ii)), art-55/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-2
- art-27/par-8: 第二十三条第二項 → 消費税法施行令 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-2
- art-27/par-8: 第二十七条第五項第二号 → 消費税法施行令 第二十七条第五項第二号 (Article 27, paragraph (5), item (ii)), art-27/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-2
- art-27/par-8: 同条第三号 → 消費税法施行令 第五十五条第一項第三号 (Article 55, paragraph (1), item (iii)), art-55/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-3
- art-27/par-8: 第二十三条第三項 → 消費税法施行令 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-3
- art-27/par-8: 第二十七条第五項第三号 → 消費税法施行令 第二十七条第五項第三号 (Article 27, paragraph (5), item (iii)), art-27/par-5/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-3
- art-27/par-8: 第二十三条第四項 → 消費税法施行令 第二十三条第四項 (Article 23, paragraph (4)), art-23/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-4
- art-27/par-8: 第二十七条第五項第四号 → 消費税法施行令 第二十七条第五項第四号 (Article 27, paragraph (5), item (iv)), art-27/par-5/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-4
- art-27/par-8: 同条第四号 → 消費税法施行令 第五十五条第一項第四号 (Article 55, paragraph (1), item (iv)), art-55/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-55/par-1/item-4
- art-27/par-8: 第二十三条第五項 → 消費税法施行令 第二十三条第五項 (Article 23, paragraph (5)), art-23/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23/par-5
- art-27/par-8: 第二十七条第五項第五号 → 消費税法施行令 第二十七条第五項第五号 (Article 27, paragraph (5), item (v)), art-27/par-5/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5/item-5
- art-27/par-9: 第一項から第三項まで → 消費税法施行令 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-1
- art-27/par-9: 第一項から第三項まで → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2
- art-27/par-9: 第一項から第三項まで → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3
- art-28/par-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-28/par-1: この条 → 消費税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28
- art-28/par-1: 法第三十二条第七項 → 消費税法 第三十二条第七項 (Article 32, paragraph (7)), art-32/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-7 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十五条 → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十五条の二第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第二項 → 消費税法 第三十五条の二第二項 (Article 35-2, paragraph (2)), art-35-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-2 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十六条第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十八条第四項 → 消費税法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十八条の二第四項 → 消費税法 第三十八条の二第四項 (Article 38-2, paragraph (4)), art-38-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十九条第六項 → 消費税法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-6 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十八条第二項 → 消費税法施行令 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-38/par-2
- art-28/par-1: 第四十一条 → 消費税法施行令 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41
- art-28/par-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-2: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-2: この条 → 消費税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28
- art-28/par-2: 法第十五条第六項 → 消費税法 第十五条第六項 (Article 15, paragraph (6)), art-15/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-6 (e-Gov law ID 363AC0000000108)
- art-28/par-2: この項 → 消費税法施行令 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-2
- art-28/par-2: 第二十条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20
- art-28/par-2: 第二十条の二第一項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-1
- art-28/par-2: 第二項 → 消費税法施行令 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-2
- art-28/par-2/item-1: 第二十条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20
- art-28/par-2/item-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-2/item-1: 法第十五条第六項 → 消費税法 第十五条第六項 (Article 15, paragraph (6)), art-15/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-6 (e-Gov law ID 363AC0000000108)
- art-28/par-2/item-1: 第二十条の二第一項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-1
- art-28/par-2/item-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-2/item-2: 第二十条の二第二項 → 消費税法施行令 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-18-6#art-20-2/par-2
- art-28/par-2/item-2: 法第十五条第六項 → 消費税法 第十五条第六項 (Article 15, paragraph (6)), art-15/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-6 (e-Gov law ID 363AC0000000108)
- art-28/par-3: 法第十五条第七項 → 消費税法 第十五条第七項 (Article 15, paragraph (7)), art-15/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-7 (e-Gov law ID 363AC0000000108)
- art-28/par-3/item-1: 法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-3/item-1: この号 → 消費税法施行令 第二十八条第三項第一号 (Article 28, paragraph (3), item (i)), art-28/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-3/item-1
- art-28/par-3/item-1: 前条第二項第一号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-1
- art-28/par-3/item-1: 同条第三項第二号 → 消費税法施行令 第二十七条第三項第二号 (Article 27, paragraph (3), item (ii)), art-27/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3/item-2
- art-28/par-3/item-2: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-28/par-3/item-2: この号 → 消費税法施行令 第二十八条第三項第二号 (Article 28, paragraph (3), item (ii)), art-28/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-3/item-2
- art-28/par-3/item-2: 前条第二項第三号 → 消費税法施行令 第二十七条第二項第三号 (Article 27, paragraph (2), item (iii)), art-27/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2/item-3
- art-28/par-3/item-2: 同条第三項第三号 → 消費税法施行令 第二十七条第三項第三号 (Article 27, paragraph (3), item (iii)), art-27/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3/item-3
- art-28/par-4: 法第十五条第八項 → 消費税法 第十五条第八項 (Article 15, paragraph (8)), art-15/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-8 (e-Gov law ID 363AC0000000108)
- art-28/par-4: この項 → 消費税法施行令 第二十八条第四項 (Article 28, paragraph (4)), art-28/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-4
- art-28/par-4: 第五十六条第一項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1
- art-28/par-4: 第五十七条の二第一項 → 消費税法施行令 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-1
- art-28/par-4: 第二項 → 消費税法施行令 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-2
- art-28/par-4/item-1: 第五十六条第一項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-54#art-56/par-1
- art-28/par-4/item-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-4/item-1: 法第十五条第八項 → 消費税法 第十五条第八項 (Article 15, paragraph (8)), art-15/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-8 (e-Gov law ID 363AC0000000108)
- art-28/par-4/item-1: 第五十七条の二第一項 → 消費税法施行令 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-1
- art-28/par-4/item-2: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-4/item-2: 第五十七条の二第二項 → 消費税法施行令 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-57-2#art-57-2/par-2
- art-28/par-4/item-2: 法第十五条第八項 → 消費税法 第十五条第八項 (Article 15, paragraph (8)), art-15/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-8 (e-Gov law ID 363AC0000000108)
- art-28/par-5: 次項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-6
- art-28/par-5: 法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-5: この条 → 消費税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28
- art-28/par-5: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 (e-Gov law ID 340AC0000000034)
- art-28/par-5: この項 → 消費税法施行令 第二十八条第五項 (Article 28, paragraph (5)), art-28/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-5
- art-28/par-6: この項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-6
- art-28/par-6: 次項 → 消費税法施行令 第二十八条第七項 (Article 28, paragraph (7)), art-28/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-7
- art-28/par-6: 法人税法第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29 (e-Gov law ID 340AC0000000034)
- art-28/par-6: 法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-6: 同条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108)
- art-28/par-6: 第八項 → 消費税法施行令 第二十八条第八項 (Article 28, paragraph (8)), art-28/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-8
- art-28/par-7: この項 → 消費税法施行令 第二十八条第七項 (Article 28, paragraph (7)), art-28/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-7
- art-28/par-7: 次項 → 消費税法施行令 第二十八条第八項 (Article 28, paragraph (8)), art-28/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-8
- art-28/par-7: 前二項 → 消費税法施行令 第二十八条第五項 (Article 28, paragraph (5)), art-28/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-5
- art-28/par-7: 前二項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-6
- art-28/par-8: 第六項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-6
- art-28/par-8: 前項 → 消費税法施行令 第二十八条第七項 (Article 28, paragraph (7)), art-28/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-7
- art-28/par-8: 第二条第一項第三号 → 消費税法施行令 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-1#art-2/par-1/item-3
- art-28/par-9: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 (e-Gov law ID 340AC0000000034)
- art-28/par-9: 次項 → 消費税法施行令 第二十八条第十項 (Article 28, paragraph (10)), art-28/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-10
- art-28/par-9: 第十一項 → 消費税法施行令 第二十八条第十一項 (Article 28, paragraph (11)), art-28/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-11
- art-28/par-9: 第十二項 → 消費税法施行令 第二十八条第十二項 (Article 28, paragraph (12)), art-28/par-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-12
- art-28/par-10: 前項 → 消費税法施行令 第二十八条第九項 (Article 28, paragraph (9)), art-28/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-9
- art-28/par-10: 次項 → 消費税法施行令 第二十八条第十一項 (Article 28, paragraph (11)), art-28/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-11
- art-28/par-11: 前条第一項 → 消費税法施行令 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-1
- art-28/par-11: 第二項 → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-2
- art-28/par-11: 同条第三項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-3
- art-28/par-11: 同条第四項 → 消費税法施行令 第二十七条第四項 (Article 27, paragraph (4)), art-27/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-4
- art-28/par-11: 第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-22
- art-28/par-11: 前条第五項 → 消費税法施行令 第二十七条第五項 (Article 27, paragraph (5)), art-27/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-5
- art-28/par-11: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-20-6#art-23
- art-28/par-11: 前条第六項 → 消費税法施行令 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-6
- art-28/par-11: 第二十五条の四 → 消費税法施行令 第二十五条の四 (Article 25-4), art-25-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-4
- art-28/par-11: 前条第七項 → 消費税法施行令 第二十七条第七項 (Article 27, paragraph (7)), art-27/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-27#art-27/par-7
- art-28/par-11: 第二十五条の五第四項 → 消費税法施行令 第二十五条の五第四項 (Article 25-5, paragraph (4)), art-25-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-25-3#art-25-5/par-4
- art-28/par-13: 法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 法第五十七条の四第一項第一号 → 消費税法 第五十七条の四第一項第一号 (Article 57-4, paragraph (1), item (i)), art-57-4/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 次項第一号 → 消費税法 第五十七条の四第二項第一号 (Article 57-4, paragraph (2), item (i)), art-57-4/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 第三項第一号 → 消費税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 同条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 同条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 第四十九条第四項第二号 → 消費税法施行令 第四十九条第四項第二号 (Article 49, paragraph (4), item (ii)), art-49/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-3/from-art-49#art-49/par-4/item-2
- art-28/par-14: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-14: 法第十四条第一項 → 消費税法 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-14: 同法第七条の二第一項 → 国税通則法 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-1 (e-Gov law ID 337AC0000000066)
- art-28/par-14: 第二項 → 国税通則法 第七条の二第二項 (Article 7-2, paragraph (2)), art-7-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-2 (e-Gov law ID 337AC0000000066)
- art-28/par-14: 公益信託に関する法律（令和六年法律第三十号）第三十三条第三項 → e-Gov law 506AC0000000030, 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — not held in this collection
- art-28/par-14: 信託法第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-1
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十項 (Article 28, paragraph (10)), art-28/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-10
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十一項 (Article 28, paragraph (11)), art-28/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-11
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十二項 (Article 28, paragraph (12)), art-28/par-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-12
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十三項 (Article 28, paragraph (13)), art-28/par-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-13
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十四項 (Article 28, paragraph (14)), art-28/par-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-14
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-2
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-3
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第四項 (Article 28, paragraph (4)), art-28/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-4
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第五項 (Article 28, paragraph (5)), art-28/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-5
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-6
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第七項 (Article 28, paragraph (7)), art-28/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-7
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第八項 (Article 28, paragraph (8)), art-28/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-8
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第九項 (Article 28, paragraph (9)), art-28/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-28#art-28/par-9
- art-29/par-1: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-29/par-1: この項 → 消費税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-1
- art-29/par-1: 第五項 → 消費税法施行令 第二十九条第五項 (Article 29, paragraph (5)), art-29/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-5
- art-29/par-1: 第五項第一号 → 消費税法施行令 第二十九条第五項第一号 (Article 29, paragraph (5), item (i)), art-29/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-5/item-1
- art-29/par-1: 次項 → 消費税法施行令 第二十九条第二項 (Article 29, paragraph (2)), art-29/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-2
- art-29/par-1: 同条第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 法第十五条の二第三項 → 消費税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-3 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 第四項 → 消費税法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-4 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 第五項 → 消費税法 第十五条の二第五項 (Article 15-2, paragraph (5)), art-15-2/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-5 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 前項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- art-29/par-2: 消費税法施行令第二十九条第一項 → 消費税法施行令 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-29/par-1
- art-29/par-3: 法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-1 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十四条 → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十五条 → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 法第三十条第二項第一号 → 消費税法 第三十条第二項第一号 (Article 30, paragraph (2), item (i)), art-30/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十二条第一項第二号 → 消費税法 第三十二条第一項第二号 (Article 32, paragraph (1), item (ii)), art-32/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第四項第二号 → 消費税法 第三十二条第四項第二号 (Article 32, paragraph (4), item (ii)), art-32/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-4/item-2 (e-Gov law ID 363AC0000000108)
- art-29/par-3: 第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 (e-Gov law ID 363AC0000000108)
- art-29/par-4: 法第十五条の二第四項 → 消費税法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-4 (e-Gov law ID 363AC0000000108)
- art-29/par-4: 第六項 → 消費税法 第十五条の二第六項 (Article 15-2, paragraph (6)), art-15-2/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-6 (e-Gov law ID 363AC0000000108)
- art-29/par-4: 第十二項 → 消費税法 第十五条の二第十二項 (Article 15-2, paragraph (12)), art-15-2/par-12 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-12 (e-Gov law ID 363AC0000000108)
- art-29/par-5: 法第十五条の二第四項 → 消費税法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-4 (e-Gov law ID 363AC0000000108)
- art-29/par-5/item-3: 法第十五条の二第二項 → 消費税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-15-2/par-2 (e-Gov law ID 363AC0000000108)
- art-31/par-1: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108)
- art-31/par-1: 同条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 (e-Gov law ID 363AC0000000108)
- art-31/par-1: 第三十四条 → 消費税法施行令 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-34
- art-32/par-1: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108)
- art-32/par-1: 第三十四条 → 消費税法施行令 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-34
- art-32/par-2: 法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 (e-Gov law ID 363AC0000000108)
- art-32/par-2: 前項 → 消費税法施行令 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-32/par-1
- art-32/par-2: 同条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108)
- art-33/par-1: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108)
- art-33/par-1/item-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-33/par-1/item-2: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-34/par-1: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108)
- art-34/par-1/item-2: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-34/par-1/item-3: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108)
- art-38/par-1: 法第十七条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-1 (e-Gov law ID 363AC0000000108)
- art-38/par-1: 同条第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-2 (e-Gov law ID 363AC0000000108)
- art-38/par-1: この条 → 消費税法施行令 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-38
- art-38/par-1: 次条 → 消費税法施行令 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-39
- art-38/par-1: 同条第三項 → 消費税法 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-3 (e-Gov law ID 363AC0000000108)
- art-38/par-2: 前項 → 消費税法施行令 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-29#art-38/par-1
- art-38/par-2: 法第十七条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-1 (e-Gov law ID 363AC0000000108)
- art-38/par-2: 第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-2 (e-Gov law ID 363AC0000000108)
- art-39/par-1: 法第十七条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-17/par-1 (e-Gov law ID 363AC0000000108)
- art-39/par-1: この条 → 消費税法施行令 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-39
- art-39/par-1: 法人税法第六十三条第一項 → 法人税法 第六十三条第一項 (Article 63, paragraph (1)), art-63/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-63/par-1 (e-Gov law ID 340AC0000000034)
- art-39/par-1: 同条第二項 → 法人税法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-63/par-2 (e-Gov law ID 340AC0000000034)
- art-39/par-1: 法第十七条 → 消費税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/consumption-tax-act/art-17 (e-Gov law ID 363AC0000000108)
- art-40/par-1: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-40/par-1: 法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-5/par-1 (e-Gov law ID 363AC0000000108)
- art-40/par-1: この条 → 消費税法施行令 第四十条 (Article 40), art-40 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40
- art-40/par-1/item-1: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-40/par-1/item-1: この号 → 消費税法施行令 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-1/item-1
- art-40/par-1/item-2: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-40/par-1/item-2: この号 → 消費税法施行令 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-1/item-2
- art-40/par-1/item-3: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-40/par-1/item-3: この号 → 消費税法施行令 第四十条第一項第三号 (Article 40, paragraph (1), item (iii)), art-40/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-1/item-3
- art-40/par-2: 前項 → 消費税法施行令 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-40/par-1
- art-41/par-1: 法第十九条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: 法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: 法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: 法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: 法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-1: この条 → 消費税法施行令 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-41
- art-41/par-1/item-2: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-2: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-3: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-3: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-4: 法第十九条第一項第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-41/par-1/item-4: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2: 法第十九条第五項 → 消費税法 第十九条第五項 (Article 19, paragraph (5)), art-19/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-5 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-1: 法第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-1: 第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-1: 同項第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-1: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-2: 法第十九条第一項第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-2: 第四号の二 → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4-2 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-2: 同項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-41/par-2/item-2: 第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-42/par-1: 法第二十条第四号 → 消費税法 第二十条第一項第四号 (Article 20, paragraph (1), item (iv)), art-20/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-1: 法第二十条第一号 → 消費税法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-1: 第二号 → 消費税法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-1: 同条第三号 → 消費税法 第二十条第一項第三号 (Article 20, paragraph (1), item (iii)), art-20/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-2: 前号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-1
- art-42/par-1/item-2: 所得税法第百六十一条第一項第七号 → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-42/par-1/item-3: 法第二十条第一号から第三号まで → 消費税法 第二十条第一項第一号 (Article 20, paragraph (1), item (i)), art-20/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-3: 法第二十条第一号から第三号まで → 消費税法 第二十条第一項第二号 (Article 20, paragraph (1), item (ii)), art-20/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-3: 法第二十条第一号から第三号まで → 消費税法 第二十条第一項第三号 (Article 20, paragraph (1), item (iii)), art-20/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-20/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-3: 前二号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-1
- art-42/par-1/item-3: 前二号 → 消費税法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-2
- art-42/par-1/item-4: 前三号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-1
- art-42/par-1/item-4: 前三号 → 消費税法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-2
- art-42/par-1/item-4: 前三号 → 消費税法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-3
- art-42/par-1/item-4: 法第四条第一項 → 消費税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-4/par-1 (e-Gov law ID 363AC0000000108)
- art-42/par-1/item-4: 次条第三号 → 消費税法施行令 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-3
- art-42/par-1/item-5: 前各号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-1
- art-42/par-1/item-5: 前各号 → 消費税法施行令 第四十二条第一項第二号 (Article 42, paragraph (1), item (ii)), art-42/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-2
- art-42/par-1/item-5: 前各号 → 消費税法施行令 第四十二条第一項第三号 (Article 42, paragraph (1), item (iii)), art-42/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-3
- art-42/par-1/item-5: 前各号 → 消費税法施行令 第四十二条第一項第四号 (Article 42, paragraph (1), item (iv)), art-42/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-4
- art-42/par-2: 前項第一号 → 消費税法施行令 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-1/item-1
- art-42/par-2/item-3: 前二号 → 消費税法施行令 第四十二条第二項第一号 (Article 42, paragraph (2), item (i)), art-42/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-2/item-1
- art-42/par-2/item-3: 前二号 → 消費税法施行令 第四十二条第二項第二号 (Article 42, paragraph (2), item (ii)), art-42/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-42/par-2/item-2
- art-43/par-1: 法第二十二条第三号 → 消費税法 第二十二条第一項第三号 (Article 22, paragraph (1), item (iii)), art-22/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-3 (e-Gov law ID 363AC0000000108)
- art-43/par-1/item-1: 法第二十二条第一号 → 消費税法 第二十二条第一項第一号 (Article 22, paragraph (1), item (i)), art-22/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-43/par-1/item-1: 次号 → 消費税法施行令 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-2
- art-43/par-1/item-1: 第三号 → 消費税法施行令 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-3
- art-43/par-1/item-1: 法人税法第百三十八条第一項第五号 → 法人税法 第百三十八条第一項第五号 (Article 138, paragraph (1), item (v)), art-138/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-138/par-1/item-5 (e-Gov law ID 340AC0000000034)
- art-43/par-1/item-2: 法第二十二条第二号 → 消費税法 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-22/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-43/par-1/item-2: 前号 → 消費税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-1
- art-43/par-1/item-3: 前二号 → 消費税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-1
- art-43/par-1/item-3: 前二号 → 消費税法施行令 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-2
- art-43/par-1/item-4: 前三号 → 消費税法施行令 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-1
- art-43/par-1/item-4: 前三号 → 消費税法施行令 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-2
- art-43/par-1/item-4: 前三号 → 消費税法施行令 第四十三条第一項第三号 (Article 43, paragraph (1), item (iii)), art-43/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280101_508CO0000000096/text/ch-1/from-art-39#art-43/par-1/item-3
- art-44/par-1: 法第二十三条第一項 → 消費税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-23/par-1 (e-Gov law ID 363AC0000000108)
- art-44/par-1: 法第二十条から第二十二条まで → 消費税法 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act/art-20 (e-Gov law ID 363AC0000000108)
- art-44/par-1: 法第二十条から第二十二条まで → 消費税法 第二十一条 (Article 21), art-21 — https://japanlaw.org/ja/consumption-tax-act/art-21 (e-Gov law ID 363AC0000000108)
- art-44/par-1: 法第二十条から第二十二条まで → 消費税法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act/art-22 (e-Gov law ID 363AC0000000108)
- art-44/par-1: 法第二十三条 → 消費税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act/art-23 (e-Gov law ID 363AC0000000108)
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## 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) — 消費税法施行令 — the text as 令和八年政令第九十六号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/363CO0000000360/20280101_508CO0000000096), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-001, 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-order-20261106T203801-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-002, 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-order-20261106T203801-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-003, 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-order-20261106T203801-003, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-004, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-005, 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-order-20261106T203801-005, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-006, 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-order-20261106T203801-006, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-007, 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-order-20261106T203801-007, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-008, 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-order-20261106T203801-008, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-009, 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-order-20261106T203801-009, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-010, 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-order-20261106T203801-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-011, 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-order-20261106T203801-011, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-012, 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-order-20261106T203801-012, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-013, 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-order-20261106T203801-013, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-014, 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-order-20261106T203801-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-015, 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-order-20261106T203801-015, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-016, 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-order-20261106T203801-016, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-017, 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-order-20261106T203801-017, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-018, 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-order-20261106T203801-018, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-019, 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-order-20261106T203801-019, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-020, 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-order-20261106T203801-020, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-021, 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-order-20261106T203801-021, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-022, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation of amended wording, batch consumption-tax-act-enforcement-order-amendments-20261106T203801-001, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06