# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条の三 (Article 14-3)

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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: 第十四条の三 (Article 14-3)（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） — address `art-14-3`
- 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-14-3
- e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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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.
<sup>caption: machine translation, not official</sup>
<sup>art-14-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3</sup>

**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。
<sup>art-14-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1</sup>
The things specified by Cabinet Order as provided for in Appended Table 2, item (vii), (c) of the Act are the following:
<sup>machine translation, not official</sup>

  **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
  <sup>art-14-3/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-1</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>art-14-3/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-2</sup>
  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;
  <sup>machine translation, not official</sup>

  **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
  <sup>art-14-3/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-3</sup>
  the temporary custody provided for in Article 33 (Temporary Custody of Children) of the Child Welfare Act;
  <sup>machine translation, not official</sup>

  **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
  <sup>art-14-3/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-4</sup>
  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;
  <sup>machine translation, not official</sup>

  **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。）
  <sup>art-14-3/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-5</sup>
  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));
  <sup>machine translation, not official</sup>

  **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。）
  <sup>art-14-3/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-6</sup>
  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);
  <sup>machine translation, not official</sup>

  **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。）
  <sup>art-14-3/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-7</sup>
  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);
  <sup>machine translation, not official</sup>

  **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
  <sup>art-14-3/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-8</sup>
  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.
  <sup>machine translation, not official</sup>

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## Cites
- 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/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/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/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/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/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/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/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)

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 第十四条の三第一項第八号（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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-8
- 消費税法施行令 附則第二項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4172-102/par-2
- 消費税法施行令 附則第三条第一項（厚生労働大臣の指定に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-3/par-1

---

## 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-20261106T203801-008, 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
- This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06