# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十六条 (Article 16) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-16. 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: 第十六条 (Article 16)（教育に関する役務の提供に類するものの範囲） — address `art-16` - 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-16 - 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. --- ### 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 caption: machine translation, not official art-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/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/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/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/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/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 --- ## Cites - 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) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行規則 第四条第一項（各種学校等における教育に関する要件） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4/par-1 (e-Gov law ID 363M50000040053) - 消費税法施行規則 第四条第一項第二号（各種学校等における教育に関する要件） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4/par-1/item-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-20261106T203801-009, 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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06