# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十条 (Article 10) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (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: 第十条 (Article 10)（利子を対価とする貸付金等） — address `art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10 - e-Gov law ID: 363CO0000000360 — never renamed. 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They are never merged and never substituted for one another. --- ### 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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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。）又は登録国債の貸付け art-10/par-3/item-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/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) or of registered government bonds; 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/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/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/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/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 --- ## Cites - 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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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) ## Cited by 15 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第六条第三項（資産の譲渡等が国内において行われたかどうかの判定） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-6/par-3 - 消費税法施行令 第九条第二項（有価証券に類するものの範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-2 - 消費税法施行令 第十条第二項第五号（利子を対価とする貸付金等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-2/item-5 - 消費税法施行令 第十条第三項第六号（利子を対価とする貸付金等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-6 - 消費税法施行令 第十条第三項第八号（利子を対価とする貸付金等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-8 - 消費税法施行令 第十条第三項第十号（利子を対価とする貸付金等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-10/par-3/item-10 - 消費税法施行令 第十三条第一項第一号（外国為替業務から除かれる業務） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-13/par-1/item-1 - 消費税法施行令 第十七条第三項（輸出取引等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-3 - 消費税法施行令 第四十八条第二項第三号ロ（課税売上割合の計算方法） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-2/item-3/sub-2 - 消費税法施行令 第四十八条第二項第三号ハ（課税売上割合の計算方法） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-2/item-3/sub-3 - 消費税法施行令 第四十八条第六項（課税売上割合の計算方法） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-6 - 消費税法施行令 附則第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4122-147/par-2 - 消費税法施行令 附則第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4212-106/par-2 - 消費税法施行規則 第三条第一項（保険料を対価とする役務の提供等から除くものの範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-3/par-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第三条第二項（保険料を対価とする役務の提供等から除くものの範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-3/par-2 (e-Gov law ID 363M50000040053) --- ## 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 in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - 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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06