# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十条の三 (Article 20-3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-3. 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: 第二十条の三 (Article 20-3)（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用） — address `art-20-3` - 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-20-3 - 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. --- ### 第二十条の三（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用） — Application Where the Purchase, etc. of an Adjustment-Target Fixed Asset Is the Taking Out of Taxable Goods from a Bonded Area Pertaining to the Submission of a Special Return, etc. caption: machine translation, not official art-20-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-3 **第一項** 法第九条第七項に規定する調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物（法律又は条約の規定により消費税が免除されるものを除く。以下この条、第二十五条第二項及び第二十五条の六において同じ。）の保税地域からの引取りである場合又は特例申告に関する決定（特例申告書に記載すべき法第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。第二十五条第二項及び第二十五条の六において同じ。）に係る課税貨物の保税地域からの引取りである場合における法第九条第七項の規定の適用については、同項中「第九項」とあるのは「以下この項、第九項」と、「行つた場合（」とあるのは「行つた場合（当該調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取りである場合には当該特例申告書を提出した場合とし、特例申告に関する決定（特例申告書に記載すべき第四十七条第一項第一号又は第二号に掲げる金額についての決定（国税通則法第二十五条（決定）の規定による決定をいう。）をいう。）に係る課税貨物の保税地域からの引取りである場合には当該特例申告に関する決定の通知を受けた場合とし、」と、「当該調整対象固定資産の仕入れ等を行つた場合」とあるのは「当該特例申告書を提出した場合又は当該特例申告に関する決定の通知を受けた場合」とする。 art-20-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-3/par-1 In the application of Article 9, paragraph (7) of the Act in the case where the purchase, etc. of an adjustment-target fixed asset provided for in Article 9, paragraph (7) of the Act is the taking out of a bonded area of taxable goods pertaining to the submission of a special return (excluding those for which consumption tax is exempted under the provisions of laws or treaties; the same applies in this Article, Article 25, paragraph (2) and Article 25-6), or is the taking out of a bonded area of taxable goods pertaining to a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount listed in Article 47, paragraph (1), item (i) or (ii) of the Act that is to be stated in the special return; the same applies in Article 25, paragraph (2) and Article 25-6), the phrase "the same applies in paragraph (9)" in that paragraph is deemed to be replaced with "the same applies hereinafter in this paragraph, paragraph (9)", the phrase "(including where" is deemed to be replaced with "(where the purchase, etc. of an adjustment-target fixed asset is the taking out of a bonded area of taxable goods pertaining to the submission of a special return, the case where that special return is submitted, where it is the taking out of a bonded area of taxable goods pertaining to a determination on a special return (meaning a determination (meaning a determination under Article 25 (Determination) of the Act on General Rules for National Taxes) on the amount listed in Article 47, paragraph (1), item (i) or (ii) that is to be stated in the special return), the case where notice of that determination on a special return is received, and including where", and the phrase "it made that purchase, etc. of an adjustment-target fixed asset" is deemed to be replaced with "that special return was submitted or notice of that determination on a special return was received". machine translation, not official --- ## Cites - art-20-3/par-1: 法第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-7 (e-Gov law ID 363AC0000000108) - art-20-3/par-1: この条 → 消費税法施行令 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-3 - art-20-3/par-1: 第二十五条第二項 → 消費税法施行令 第二十五条第二項 (Article 25, paragraph (2)), art-25/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25/par-2 - art-20-3/par-1: 第二十五条の六 → 消費税法施行令 第二十五条の六 (Article 25-6), art-25-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-6 - art-20-3/par-1: 法第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-20-3/par-1: 第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-20-3/par-1: 国税通則法第二十五条 → 国税通則法 第二十五条 (Article 25), art-25 — https://japanlaw.org/ja/national-tax-general-rules-act/art-25 (e-Gov law ID 337AC0000000066) - art-20-3/par-1: 第九項 → 消費税法 第九条第九項 (Article 9, paragraph (9)), art-9/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-9 (e-Gov law ID 363AC0000000108) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第十九条第一項（基準期間の課税売上高の計算における輸出取引等に係る対価の返還等の金額の取扱い） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-19/par-1 - 消費税法施行令 第二十条の三第一項（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-3/par-1 - 消費税法施行令 附則第三条第一項（調整対象固定資産の仕入れ等が特例申告書の提出に係る課税貨物の保税地域からの引取り等である場合についての適用に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4222-54/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-20261106T203801-013, translated 2026-11-07 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-order-20261106T203801-013, translated 2026-11-07 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06