# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — as amended, not yet in force

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 昭和六十三年政令第三百六十号 · CabinetOrder
- English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Text: the text as amended with effect from 2028-04-01 — NOT yet in force (revision 20280401_508CO0000000096)
- URL (this text's page): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text
- The text in force: https://japanlaw.org/ja/consumption-tax-act-enforcement-order

This law's whole text runs past 200 KB as Markdown, so its twin here is its table of
contents. Each page of the law below has a twin of its own, at that page's path under /md,
with the same rules: the Japanese and the English of every provision, the source of each
English line, and every provision's address and URL. Only the Japanese as published by the
government has legal effect.

One provision as Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/art-1

---

## 本則 (the main text)

- 制定文（一） — Enacting Statement 1 — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/enact-1 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text#enact-1
- 第一章　総則 — Chapter I General Provisions · art-1 to art-44 · 660 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-1
  <sup>heading: machine translation, not official</sup>
  - 第一条から第二条の五まで — Articles 1 to 2-5 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-1
  - 第三条から第五条まで — Articles 3 to 5 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-3
  - 第六条から第九条まで — Articles 6 to 9 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-6
  - 第十条から第十一条まで — Articles 10 to 11 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-10
  - 第十二条から第十三条まで — Articles 12 to 13 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-12
  - 第十四条 — Article 14 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-14
  - 第十四条の二から第十五条まで — Articles 14-2 to 15 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-14-2
  - 第十六条から第十七条まで — Articles 16 to 17 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-16
  - 第十八条から第十八条の二まで — Articles 18 to 18-2 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-18
  - 第十八条の三から第十八条の五まで — Articles 18-3 to 18-5 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-18-3
  - 第十八条の六から第二十条の五まで — Articles 18-6 to 20-5 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-18-6
  - 第二十条の六から第二十三条まで — Articles 20-6 to 23 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-20-6
  - 第二十四条から第二十五条の二まで — Articles 24 to 25-2 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-24
  - 第二十五条の三から第二十五条の五まで — Articles 25-3 to 25-5 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-25-3
  - 第二十五条の六から第二十六条まで — Articles 25-6 to 26 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-25-6
  - 第二十七条 — Article 27 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-27
  - 第二十八条 — Article 28 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-28
  - 第二十九条から第三十四条まで — Articles 29 to 34 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-29
  - 第三十五条から第四十四条まで — Articles 35 to 44 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-1/from-art-35
- 第二章　課税標準 — Chapter II Tax Base · art-45 · 13 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-2 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-2
  <sup>heading: machine translation, not official</sup>
- 第三章　税額控除等 — Chapter III Tax Deductions, etc. · art-46 to art-61 · 299 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-46
  <sup>heading: machine translation, not official</sup>
  - 第四十六条から第四十七条の二まで — Articles 46 to 47-2 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-46
  - 第四十八条 — Article 48 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-48
  - 第四十九条 — Article 49 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-49
  - 第五十条から第五十二条の二まで — Articles 50 to 52-2 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-50
  - 第五十三条から第五十三条の四まで — Articles 53 to 53-4 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-53
  - 第五十四条から第五十六条まで — Articles 54 to 56 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-54
  - 第五十七条 — Article 57 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-57
  - 第五十七条の二から第六十一条まで — Articles 57-2 to 61 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-3/from-art-57-2
- 第四章　申告、納付、還付等 — Chapter IV Returns, Payment, Refunds, etc. · art-62 to art-70 · 65 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-4 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-4/from-art-62
  <sup>heading: machine translation, not official</sup>
  - 第六十二条から第六十六条まで — Articles 62 to 66 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-4/from-art-62
  - 第六十七条から第七十条まで — Articles 67 to 70 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-4/from-art-67
- 第五章　雑則 — Chapter V Miscellaneous Provisions · art-70-2 to art-78 · 199 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-5 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-5/from-art-70-2
  <sup>heading: machine translation, not official</sup>
  - 第七十条の二から第七十条の十一まで — Articles 70-2 to 70-11 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-5/from-art-70-2
  - 第七十条の十二から第七十一条まで — Articles 70-12 to 71 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-5/from-art-70-12
  - 第七十一条の二から第七十四条まで — Articles 71-2 to 74 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-5/from-art-71-2
  - 第七十五条 — Article 75 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-5/from-art-75
  - 第七十六条 — Article 76 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-5/from-art-76
  - 第七十七条から第七十八条まで — Articles 77 to 78 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/ch-5/from-art-77

## 附則・別表・様式 (supplementary provisions, appended tables and forms)

This text's page draws only the 附則 and 別表 the amendment changes; each one's twin below is the whole of it.

- 附　則 · 87 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-3632-360
- 附　則 平成二年三月三〇日政令第六三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4022-63
- 附　則 平成二年七月一〇日政令第二一四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4022-214
- 附　則 平成二年七月二〇日政令第二二一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4022-221
- 附　則 平成二年八月一日政令第二三七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4022-237
- 附　則 平成二年九月二八日政令第二九〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4022-290
- 附　則 平成三年六月七日政令第二〇一号 · 27 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4032-201
- 附　則 平成四年三月三一日政令第九二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4042-92
- 附　則 平成五年三月二四日政令第五四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4052-54
- 附　則 平成六年三月三一日政令第一一三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4062-113
- 附　則 平成六年一二月二六日政令第四一一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4062-411
- 附　則 平成七年七月二八日政令第三〇三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4072-303
- 附　則 平成七年九月二七日政令第三四一号 · 57 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4072-341
- 附　則 平成七年一〇月一八日政令第三五九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4072-359
- 附　則 平成八年三月二五日政令第四二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4082-42
- 附　則 平成八年三月三一日政令第八六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4082-86
- 附　則 平成八年九月六日政令第二六四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4082-264
- 附　則 平成八年一二月一八日政令第三三六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4082-336
- 附　則 平成九年三月二八日政令第八四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4092-84
- 附　則 平成九年一二月二五日政令第三八三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4092-383
- 附　則 平成一〇年三月三一日政令第一〇六号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4102-106
- 附　則 平成一〇年一一月二〇日政令第三六八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4102-368
- 附　則 平成一〇年一一月二〇日政令第三六九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4102-369
- 附　則 平成一〇年一一月二六日政令第三七二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4102-372
- 附　則 平成一〇年一二月二八日政令第四二一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4102-421
- 附　則 平成一一年三月三一日政令第一〇四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4112-104
- 附　則 平成一一年三月三一日政令第一二二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4112-122
- 附　則 平成一一年九月三日政令第二六二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4112-262
- 附　則 平成一二年三月二三日政令第八六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4122-86
- 附　則 平成一二年三月三一日政令第一四七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4122-147
- 附　則 平成一二年六月七日政令第三〇七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4122-307
- 附　則 平成一二年六月七日政令第三三四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4122-334
- 附　則 平成一二年七月一二日政令第三七六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4122-376
- 附　則 平成一二年一〇月一二日政令第四四八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4122-448
- 附　則 平成一二年一一月一七日政令第四八二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4122-482
- 附　則 平成一二年一二月二二日政令第五三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4122-533
- 附　則 平成一三年三月三〇日政令第一三九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4132-139
- 附　則 平成一三年八月一五日政令第二七四号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4132-274
- 附　則 平成一三年九月五日政令第二八六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4132-286
- 附　則 平成一三年一一月三〇日政令第三七五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4132-375
- 附　則 平成一三年一一月三〇日政令第三八三号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4132-383
- 附　則 平成一四年三月三一日政令第一〇七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4142-107
- 附　則 平成一四年六月五日政令第一九五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4142-195
- 附　則 平成一四年六月五日政令第一九七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4142-197
- 附　則 平成一四年八月一日政令第二七一号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4142-271
- 附　則 平成一四年一二月六日政令第三六三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4142-363
- 附　則 平成一四年一二月一八日政令第三八六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4142-386
- 附　則 平成一五年三月三一日政令第一三五号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4152-135
- 附　則 平成一五年一二月三日政令第四七六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4152-476
- 附　則 平成一五年一二月一〇日政令第五〇五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4152-505
- 附　則 平成一五年一二月一二日政令第五一六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4152-516
- 附　則 平成一六年三月三一日政令第一〇三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4162-103
- 附　則 平成一六年九月一五日政令第二七五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4162-275
- 附　則 平成一六年一〇月二〇日政令第三一八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4162-318
- 附　則 平成一六年一一月八日政令第三四六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4162-346
- 附　則 平成一六年一二月一七日政令第四〇二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4162-402
- 附　則 平成一六年一二月二二日政令第四一二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4162-412
- 附　則 平成一七年一月四日政令第一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4172-1
- 附　則 平成一七年三月一八日政令第五五号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4172-55
- 附　則 平成一七年三月三一日政令第一〇二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4172-102
- 附　則 平成一七年六月一日政令第一九五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4172-195
- 附　則 平成一七年六月二九日政令第二三一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4172-231
- 附　則 平成一七年七月二一日政令第二四七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4172-247
- 附　則 平成一七年七月二一日政令第二四九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4172-249
- 附　則 平成一七年一〇月二八日政令第三二八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4172-328
- 附　則 平成一八年一月二五日政令第一〇号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-10
- 附　則 平成一八年二月三日政令第一九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-19
- 附　則 平成一八年三月一〇日政令第三七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-37
- 附　則 平成一八年三月三一日政令第一二九号 · 15 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-129
- 附　則 平成一八年三月三一日政令第一六五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-165
- 附　則 平成一八年三月三一日政令第一六七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-167
- 附　則 平成一八年五月八日政令第一九三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-193
- 附　則 平成一八年六月一四日政令第二一四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-214
- 附　則 平成一八年九月二六日政令第三二〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4182-320
- 附　則 平成一九年一月四日政令第三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4192-3
- 附　則 平成一九年三月三〇日政令第八七号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4192-87
- 附　則 平成一九年八月三日政令第二三三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4192-233
- 附　則 平成一九年八月三日政令第二三五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4192-235
- 附　則 平成一九年九月二〇日政令第二九一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4192-291
- 附　則 平成一九年一二月一四日政令第三六九号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4192-369
- 附　則 平成二〇年三月三一日政令第一一七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4202-117
- 附　則 平成二〇年四月二三日政令第一四六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4202-146
- 附　則 平成二〇年四月三〇日政令第一五八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4202-158
- 附　則 平成二〇年六月一八日政令第一九七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4202-197
- 附　則 平成二〇年七月四日政令第二一九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4202-219
- 附　則 平成二一年一月二八日政令第一〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4212-10
- 附　則 平成二一年三月二五日政令第五三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4212-53
- 附　則 平成二一年三月三一日政令第一〇六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4212-106
- 附　則 平成二一年七月一五日政令第一八三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4212-183
- 附　則 平成二一年一二月四日政令第二七七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4212-277
- 附　則 平成二二年三月二五日政令第四一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4222-41
- 附　則 平成二二年三月三一日政令第五四号 · 8 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4222-54
- 附　則 平成二二年三月三一日政令第七一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4222-71
- 附　則 平成二三年三月三一日政令第八八号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-88
- 附　則 平成二三年六月二四日政令第一八一号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-181
- 附　則 平成二三年六月三〇日政令第一九八号 · 12 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-198
- 附　則 平成二三年七月二二日政令第二二六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-226
- 附　則 平成二三年七月二九日政令第二三五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-235
- 附　則 平成二三年九月二二日政令第二九六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-296
- 附　則 平成二三年九月三〇日政令第三〇五号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-305
- 附　則 平成二三年一二月二日政令第三七六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-376
- 附　則 平成二三年一二月二日政令第三八一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4232-381
- 附　則 平成二四年一月二七日政令第一九号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4242-19
- 附　則 平成二四年三月三一日政令第一〇三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4242-103
- 附　則 平成二五年一月一八日政令第五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4252-5
- 附　則 平成二五年二月六日政令第二八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4252-28
- 附　則 平成二五年三月一三日政令第五六号 · 59 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4252-56
- 附　則 平成二五年四月一二日政令第一二二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4252-122
- 附　則 平成二五年五月三一日政令第一六七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4252-167
- 附　則 平成二五年一〇月三〇日政令第三〇四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4252-304
- 附　則 平成二六年三月二四日政令第七三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4262-73
- 附　則 平成二六年三月三一日政令第一四一号 · 14 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4262-141
- 附　則 平成二六年八月二〇日政令第二八九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4262-289
- 附　則 平成二六年九月三〇日政令第三一七号 · 60 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4262-317
- 附　則 平成二六年一一月一二日政令第三五七号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4262-357
- 附　則 平成二七年三月二五日政令第九三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4272-93
- 附　則 平成二七年三月三一日政令第一四五号 · 19 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4272-145
- 附　則 平成二七年九月三〇日政令第三四四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4272-344
- 附　則 平成二七年九月三〇日政令第三四六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4272-346
- 附　則 平成二七年一一月二六日政令第三九二号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4272-392
- 附　則 平成二八年二月一七日政令第四三号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4282-43
- 附　則 平成二八年二月二四日政令第四八号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4282-48
- 附　則 平成二八年三月三一日政令第一四八号 · 69 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4282-148
- 附　則 平成二八年一一月二八日政令第三五八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4282-358
- 附　則 平成二九年三月二三日政令第四〇号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4292-40
- 附　則 平成二九年三月三一日政令第一〇九号 · 40 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4292-109
- 附　則 平成二九年七月二八日政令第二〇八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4292-208
- 附　則 平成三〇年三月三一日政令第一三五号 · 116 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4302-135
- 附　則 平成三一年三月二九日政令第九九号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-4312-99
- 附　則 令和二年三月三一日政令第一一四号 · 14 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5022-114
- 附　則 令和二年六月二六日政令第二〇七号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5022-207
- 附　則 令和三年三月三一日政令第一一六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5032-116
- 附　則 令和三年八月六日政令第二二九号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5032-229
- 附　則 令和四年三月三一日政令第一三九号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5042-139
- 附　則 令和五年三月三一日政令第一三七号 · 13 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5052-137
- 附　則 令和五年七月二一日政令第二四六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5052-246
- 附　則 令和六年三月三〇日政令第一四五号 · 8 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5062-145
- 附　則 令和六年一一月一日政令第三四二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5062-342
- 附　則 令和六年一二月一三日政令第三七二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5062-372
- 附　則 令和七年一月二九日政令第一九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5072-19
- 附　則 令和七年三月三一日政令第一二五号 · 45 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5072-125
- 附　則 令和八年三月三一日政令第九六号 · 25 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-96
- 附　則 令和八年三月三一日政令第一〇八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-order/amendments/20280401_508CO0000000096/text/suppl-5082-108

---

## 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 2028-04-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20280401_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 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-022, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-032, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-034, 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