# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十八条 (Article 28)

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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: 第二十八条 (Article 28)（法人課税信託等の受託者に関する特例） — address `art-28`
- 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-28
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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
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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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### 第二十八条（法人課税信託等の受託者に関する特例） — Special Provisions on Trustees of Trusts Subject to Corporate Taxation, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-28 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28</sup>

**第一項**  受託事業者（法第十五条第三項に規定する受託事業者をいう。以下この条において同じ。）についての法第三十二条第七項、第三十三条第一項、第三十四条第一項、第三十五条、第三十五条の二第一項及び第二項、第三十六条第三項、第三十八条第四項、第三十八条の二第四項並びに第三十九条第六項の規定並びに第三十八条第二項及び第四十一条の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託等（法第十五条第一項に規定する法人課税信託等をいう。以下この条において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託等に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託等に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託等に係る受託事業者は分割承継法人に含まれるものとする。
<sup>art-28/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-1</sup>
In the application of the provisions of Article 32, paragraph (7), Article 33, paragraph (1), Article 34, paragraph (1), Article 35, Article 35-2, paragraphs (1) and (2), Article 36, paragraph (3), Article 38, paragraph (4), Article 38-2, paragraph (4) and Article 39, paragraph (6) of the Act and the provisions of Article 38, paragraph (2) and Article 41 to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Act; the same applies hereinafter in this Article), a merger of trusts is deemed to be a merger, a trustee business operator relating to a trust subject to corporate taxation, etc. (meaning a trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act; the same applies hereinafter in this Article) that is a former trust relating to a merger of trusts is deemed to be included in a merged corporation, a trustee business operator relating to a trust subject to corporate taxation, etc. that is a new trust relating to a merger of trusts is deemed to be included in a merging corporation, a trust split is deemed to be a company split, a trustee business operator relating to a trust subject to corporate taxation, etc. that transfers part of its trust property by a trust split as the trust property of another trust with the same trustee or of a new trust is deemed to be included in a splitting corporation, and a trustee business operator relating to a trust subject to corporate taxation, etc. that receives a transfer of part of the trust property from another trust with the same trustee by a trust split is deemed to be included in a successor corporation in a company split.
<sup>machine translation, not official</sup>

**第二項**  固有事業者（法第十五条第四項に規定する固有事業者をいう。以下この条において同じ。）の法第十五条第六項に規定する初日の属する課税期間（以下この項において「固有課税期間」という。）が第二十条各号に掲げる課税期間のいずれかである場合又は固有事業者が固有課税期間につき第二十条の二第一項又は第二項の規定の適用を受けた場合における法第十五条第六項の規定の適用については、次に定めるところによる。
<sup>art-28/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-2</sup>
In the application of Article 15, paragraph (6) of the Act in the case where the taxable period that includes the first day prescribed in Article 15, paragraph (6) of the Act of an own-assets business operator (meaning an own-assets business operator prescribed in Article 15, paragraph (4) of the Act; the same applies hereinafter in this Article) (hereinafter in this paragraph referred to as the "own-assets taxable period") is any of the taxable periods set out in the items of Article 20, or in the case where the own-assets business operator has been subject to the application of Article 20-2, paragraph (1) or (2) with respect to the own-assets taxable period, the following apply:
<sup>machine translation, not official</sup>

  **一**  固有課税期間が第二十条各号に掲げる課税期間のいずれかである場合において、固有事業者が当該固有課税期間につき法第九条第四項の規定の適用を受けるため同項の規定による届出書を当該固有課税期間中に提出した場合（当該固有課税期間の末日前に法第十五条第六項に規定する初日の属する同項の受託事業者の課税期間が終了する場合には、当該課税期間の末日までに提出した場合に限る。）又は固有課税期間が固有事業者の法第九条第四項の規定の適用を受けようとする課税期間である場合において、当該固有事業者が第二十条の二第一項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第六項に規定する初日において、これらの固有事業者は法第九条第四項の規定による届出書の提出により消費税を納める義務が免除されない事業者であつたものとみなす。
  <sup>art-28/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-2/item-1</sup>
  In the case where the own-assets taxable period is any of the taxable periods set out in the items of Article 20, and the own-assets business operator has submitted, during that own-assets taxable period, the written notification under Article 9, paragraph (4) of the Act in order to be subject to the application of that paragraph for that own-assets taxable period (where the taxable period of the trustee business operator referred to in Article 15, paragraph (6) of the Act that includes the first day prescribed in Article 15, paragraph (6) of the Act ends before the last day of that own-assets taxable period, limited to the case where it has been submitted by the last day of that taxable period), or in the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to be subject to the application of Article 9, paragraph (4) of the Act, and that own-assets business operator has received approval under Article 20-2, paragraph (1) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 20-2, paragraph (1), those own-assets business operators are deemed, on the first day prescribed in Article 15, paragraph (6) of the Act, to have been business operators for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4) of the Act.
  <sup>machine translation, not official</sup>

  **二**  固有課税期間が固有事業者の法第九条第四項の規定の適用を受けることをやめようとする課税期間である場合において、当該固有事業者が第二十条の二第二項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第六項に規定する初日において、当該固有事業者は法第九条第四項の規定による届出書の提出により消費税を納める義務が免除されない事業者でなかつたものとみなす。
  <sup>art-28/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-2/item-2</sup>
  In the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to cease to be subject to the application of Article 9, paragraph (4) of the Act, and that own-assets business operator has received approval under Article 20-2, paragraph (2) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 20-2, paragraph (2), that own-assets business operator is deemed, on the first day prescribed in Article 15, paragraph (6) of the Act, not to have been a business operator for which the obligation to pay consumption tax is not exempted by the submission of a written notification under Article 9, paragraph (4) of the Act.
  <sup>machine translation, not official</sup>

**第三項**  受託事業者に係る法第十五条第七項に規定する政令で定めるところにより計算した金額は、次の各号に掲げる金額の区分に応じ当該各号に定める金額とする。
<sup>art-28/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3</sup>
The amount calculated as specified by Cabinet Order prescribed in Article 15, paragraph (7) of the Act relating to a trustee business operator is to be, according to the category of amounts set out in the following items, the amount specified in the relevant item:
<sup>machine translation, not official</sup>

  **一**  受託事業者のその事業年度に係る特定期間における課税売上高（法第九条の二第一項に規定する特定期間における課税売上高をいう。以下この号において同じ。）　当該受託事業者のその事業年度開始の日の属する当該受託事業者に係る法人課税信託等の固有事業者の前条第二項第一号に規定する固有事業年度等の特定期間における課税売上高として同号（同条第三項第二号の規定により読み替えて適用する場合を含む。）の規定により計算した金額
  <sup>art-28/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3/item-1</sup>
  the taxable sales in the specified period relating to the business year of a trustee business operator (meaning the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Act; the same applies hereinafter in this item): the amount calculated under paragraph (2), item (i) of the preceding Article (including where it is applied with the terms replaced pursuant to paragraph (3), item (ii) of that Article) as the taxable sales in the specified period of the own-assets business year, etc. prescribed in paragraph (2), item (i) of the preceding Article that includes the first day of that business year of that trustee business operator, being an own-assets business year, etc. of the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator;
  <sup>machine translation, not official</sup>

  **二**  受託事業者の課税期間における課税売上高（法第三十条第二項に規定する課税期間における課税売上高をいう。以下この号において同じ。）　当該受託事業者の当該課税期間の末日の属する当該受託事業者に係る法人課税信託等の固有事業者の課税期間の前課税期間における課税売上高（当該受託事業者の課税期間の末日と当該固有事業者の課税期間の末日が同日である場合には、当該固有事業者の当該課税期間における課税売上高）として前条第二項第三号（同条第三項第三号の規定により読み替えて適用する場合を含む。）の規定により計算した金額
  <sup>art-28/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3/item-2</sup>
  the taxable sales for the taxable period of a trustee business operator (meaning the taxable sales for the taxable period prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this item): the amount calculated under paragraph (2), item (iii) of the preceding Article (including where it is applied with the terms replaced pursuant to paragraph (3), item (iii) of that Article) as the taxable sales for the taxable period preceding the taxable period of an own-assets business operator, being the own-assets business operator of the trust subject to corporate taxation, etc. relating to that trustee business operator, that includes the last day of that taxable period of that trustee business operator (where the last day of the taxable period of that trustee business operator and the last day of the taxable period of that own-assets business operator are the same day, the taxable sales of that own-assets business operator for that taxable period).
  <sup>machine translation, not official</sup>

**第四項**  固有事業者の法第十五条第八項に規定する初日の属する課税期間（以下この項において「固有課税期間」という。）が第五十六条第一項各号に掲げる課税期間のいずれかである場合又は固有事業者が固有課税期間につき第五十七条の二第一項又は第二項の規定の適用を受けた場合における法第十五条第八項の規定の適用については、次に定めるところによる。
<sup>art-28/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4</sup>
In the application of Article 15, paragraph (8) of the Act in the case where the taxable period that includes the first day prescribed in Article 15, paragraph (8) of the Act of an own-assets business operator (hereinafter in this paragraph referred to as the "own-assets taxable period") is any of the taxable periods set out in the items of Article 56, paragraph (1), or in the case where the own-assets business operator has been subject to the application of Article 57-2, paragraph (1) or (2) with respect to the own-assets taxable period, the following apply:
<sup>machine translation, not official</sup>

  **一**  固有課税期間が第五十六条第一項各号に掲げる課税期間のいずれかである場合において、固有事業者が当該固有課税期間につき法第三十七条第一項の規定の適用を受けるため同項の規定による届出書を当該固有課税期間中に提出した場合（当該固有課税期間の末日前に法第十五条第八項に規定する初日の属する同項の受託事業者の課税期間が終了する場合には、当該課税期間の末日までに提出した場合に限る。）又は固有課税期間が固有事業者の法第三十七条第一項の規定の適用を受けようとする課税期間である場合において、当該固有事業者が第五十七条の二第一項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第八項に規定する初日において、これらの固有事業者は法第三十七条第一項の規定の適用を受ける事業者であつたものとみなす。
  <sup>art-28/par-4/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4/item-1</sup>
  In the case where the own-assets taxable period is any of the taxable periods set out in the items of Article 56, paragraph (1), and the own-assets business operator has submitted, during that own-assets taxable period, the written notification under Article 37, paragraph (1) of the Act in order to be subject to the application of that paragraph for that own-assets taxable period (where the taxable period of the trustee business operator referred to in Article 15, paragraph (8) of the Act that includes the first day prescribed in Article 15, paragraph (8) of the Act ends before the last day of that own-assets taxable period, limited to the case where it has been submitted by the last day of that taxable period), or in the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to be subject to the application of Article 37, paragraph (1) of the Act, and that own-assets business operator has received approval under Article 57-2, paragraph (1) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 57-2, paragraph (1), those own-assets business operators are deemed, on the first day prescribed in Article 15, paragraph (8) of the Act, to have been business operators subject to the application of Article 37, paragraph (1) of the Act.
  <sup>machine translation, not official</sup>

  **二**  固有課税期間が固有事業者の法第三十七条第一項の規定の適用を受けることをやめようとする課税期間である場合において、当該固有事業者が第五十七条の二第二項に規定するやむを得ない事情があるため当該固有課税期間につき同項の承認を受けたときは、法第十五条第八項に規定する初日において、当該固有事業者は法第三十七条第一項の規定の適用を受ける事業者でなかつたものとみなす。
  <sup>art-28/par-4/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4/item-2</sup>
  In the case where the own-assets taxable period is the taxable period for which the own-assets business operator intends to cease to be subject to the application of Article 37, paragraph (1) of the Act, and that own-assets business operator has received approval under Article 57-2, paragraph (2) with respect to that own-assets taxable period because of the unavoidable circumstances prescribed in Article 57-2, paragraph (2), that own-assets business operator is deemed, on the first day prescribed in Article 15, paragraph (8) of the Act, not to have been a business operator subject to the application of Article 37, paragraph (1) of the Act.
  <sup>machine translation, not official</sup>

**第五項**  信託の併合に係る従前の信託又は信託の分割に係る分割信託（信託の分割によりその信託財産の一部を他の信託又は新たな信託に移転する信託をいう。次項において同じ。）が法人課税信託（法第十四条第一項ただし書に規定する法人課税信託をいう。以下この条において同じ。）（法人税法第二条第二十九号の二イ又はハ（定義）に掲げる信託に限る。以下この項において「特定法人課税信託」という。）である場合には、当該信託の併合に係る新たな信託又は当該信託の分割に係る他の信託若しくは新たな信託（特定法人課税信託を除く。）は、特定法人課税信託とみなす。
<sup>art-28/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-5</sup>
Where a former trust relating to a merger of trusts or a split trust relating to a trust split (meaning a trust that transfers part of its trust property to another trust or a new trust by a trust split; the same applies in the following paragraph) is a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in the proviso to Article 14, paragraph (1) of the Act; the same applies hereinafter in this Article) (limited to a trust set out in Article 2, item (xxix)-2, (a) or (c) (Definitions) of the Corporation Tax Act; hereinafter in this paragraph referred to as a "specified trust subject to corporate taxation"), the new trust relating to that merger of trusts, or the other trust or the new trust relating to that trust split (excluding a specified trust subject to corporate taxation), is deemed to be a specified trust subject to corporate taxation.
<sup>machine translation, not official</sup>

**第六項**  信託の併合又は信託の分割（一の信託が新たな信託に信託財産の一部を移転するものに限る。以下この項及び次項において「単独新規信託分割」という。）が行われた場合において、当該信託の併合が法人課税信託を新たな信託とするものであるときにおける当該信託の併合に係る従前の信託（法人課税信託を除く。）は当該信託の併合の直前に法人課税信託に該当することとなつたものとみなし、当該単独新規信託分割が集団投資信託（法人税法第二条第二十九号に規定する集団投資信託をいう。以下この項において同じ。）又は受益者等課税信託（法第十四条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産を有するものとみなされる信託をいう。以下この項及び第八項において同じ。）を分割信託とし、法人課税信託を承継信託（信託の分割により分割信託からその信託財産の一部の移転を受ける信託をいう。以下この項及び次項において同じ。）とするものであるときにおける当該承継信託は当該単独新規信託分割の直後に集団投資信託又は受益者等課税信託から法人課税信託に該当することとなつたものとみなす。
<sup>art-28/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-6</sup>
Where a merger of trusts or a trust split (limited to one in which a single trust transfers part of its trust property to a new trust; hereinafter in this paragraph and the following paragraph referred to as a "single split into a new trust") is carried out, in the case where that merger of trusts makes a trust subject to corporate taxation the new trust, the former trust relating to that merger of trusts (excluding a trust subject to corporate taxation) is deemed to have become a trust subject to corporate taxation immediately before that merger of trusts, and in the case where that single split into a new trust makes a group investment trust (meaning a group investment trust prescribed in Article 2, item (xxix) of the Corporation Tax Act; the same applies hereinafter in this paragraph) or a trust taxed on its beneficiaries (meaning a trust in which the beneficiary prescribed in Article 14, paragraph (1) of the Act (including a person deemed to be a beneficiary prescribed in Article 14, paragraph (1) of the Act pursuant to Article 14, paragraph (2) of the Act) is deemed to hold the assets belonging to its trust property; the same applies hereinafter in this paragraph and paragraph (8)) the split trust and makes a trust subject to corporate taxation the successor trust (meaning a trust that receives, by a trust split, a transfer of part of the trust property of a split trust from that split trust; the same applies hereinafter in this paragraph and the following paragraph), that successor trust is deemed to have become a trust subject to corporate taxation from a group investment trust or a trust taxed on its beneficiaries immediately after that single split into a new trust.
<sup>machine translation, not official</sup>

**第七項**  他の信託に信託財産の一部を移転する信託の分割（以下この項及び次項において「吸収信託分割」という。）又は二以上の信託が新たな信託に信託財産の一部を移転する信託の分割（以下この項及び次項において「複数新規信託分割」という。）が行われた場合には、当該吸収信託分割又は複数新規信託分割により移転する信託財産をその信託財産とする信託（以下この項において「吸収分割中信託」という。）を承継信託とする単独新規信託分割が行われ、直ちに当該吸収分割中信託及び承継信託（複数新規信託分割にあつては、他の吸収分割中信託）を従前の信託とする信託の併合が行われたものとみなして、前二項の規定を適用する。
<sup>art-28/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-7</sup>
Where a trust split under which part of the trust property is transferred to another trust (hereinafter in this paragraph and the following paragraph referred to as an "absorption-type trust split") or a trust split under which two or more trusts transfer part of their trust property to a new trust (hereinafter in this paragraph and the following paragraph referred to as a "new trust split by multiple trusts") has been carried out, the provisions of the preceding two paragraphs apply on the deemed basis that a single split into a new trust with the trust whose trust property is the trust property transferred by that absorption-type trust split or new trust split by multiple trusts (hereinafter in this paragraph referred to as an "interim trust in an absorption-type split") as the successor trust has been carried out, and that a merger of trusts with that interim trust in an absorption-type split and the successor trust (in the case of a new trust split by multiple trusts, the other interim trusts in an absorption-type split) as the former trusts has been carried out immediately thereafter.
<sup>machine translation, not official</sup>

**第八項**  第六項に規定する信託の併合に係る従前の信託（前項の規定の適用がある場合には、吸収信託分割又は複数新規信託分割により信託財産の一部を移転する信託を含む。）が受益者等課税信託である場合において、第二条第一項第三号に規定する出資があつたものとみなされるもの（課税資産の譲渡等に限る。）があるときは、第六項の規定にかかわらず、当該出資があつたものとみなされるものは同項に規定する信託の併合に係る新たな信託（前項の規定の適用がある場合には、吸収信託分割に係る同項の他の信託又は複数新規信託分割に係る同項の新たな信託）に対して行われたものとみなす。
<sup>art-28/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-8</sup>
Where a former trust pertaining to a merger of trusts prescribed in paragraph (6) (including, where the provisions of the preceding paragraph apply, a trust that transfers part of its trust property by an absorption-type trust split or a new trust split by multiple trusts) is a trust taxed on its beneficiaries, if there is anything that is deemed to be a contribution prescribed in Article 2, paragraph (1), item (iii) (limited to a taxable transfer, etc. of assets), then, notwithstanding paragraph (6), that which is deemed to be that contribution is deemed to have been made to the new trust pertaining to the merger of trusts prescribed in that paragraph (where the provisions of the preceding paragraph apply, the other trust referred to in the preceding paragraph pertaining to the absorption-type trust split or the new trust referred to in the preceding paragraph pertaining to the new trust split by multiple trusts).
<sup>machine translation, not official</sup>

**第九項**  法人課税信託（法人税法第二条第二十九号の二ニ又はホに掲げる信託に限る。次項において同じ。）に係る受託事業者がその会計期間（法人税法施行令第十四条の六第八項（法人課税信託）に規定する会計期間をいう。第十一項及び第十二項において同じ。）につき、同条第八項の規定の適用を受ける場合には、当該受託事業者は事業年度が一年である法人として法及びこの政令の規定を適用する。
<sup>art-28/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-9</sup>
Where a trustee business operator pertaining to a trust subject to corporate taxation (limited to a trust listed in Article 2, item (xxix)-2, (d) or (e) of the Corporation Tax Act; the same applies in the following paragraph) is subject to the application of Article 14-6, paragraph (8) of the Order for the Enforcement of the Corporation Tax Act with respect to its accounting period (meaning the accounting period prescribed in Article 14-6, paragraph (8) (Trust Subject to Corporate Taxation) of the Order for the Enforcement of the Corporation Tax Act; the same applies in paragraphs (11) and (12)), the provisions of the Act and this Cabinet Order apply to that trustee business operator as a corporation whose business year is one year.
<sup>machine translation, not official</sup>

**第十項**  前項に規定する場合に該当する法人課税信託に係る受託事業者（次項において「特定受託事業者」という。）の事業年度の月数に関する法及びこの政令の規定の適用については、当該事業年度の月数は、十二月とする。
<sup>art-28/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-10</sup>
With regard to the application of the provisions of the Act and this Cabinet Order concerning the number of months in the business year of a trustee business operator pertaining to a trust subject to corporate taxation that falls under the case prescribed in the preceding paragraph (referred to as a "specified trustee business operator" in the following paragraph), the number of months in that business year is 12 months.
<sup>machine translation, not official</sup>

**第十一項**  前条第一項及び第二項（これらの規定を同条第三項の規定により読み替えて適用する場合を含む。）並びに同条第四項の規定により読み替えて適用する第二十二条、前条第五項の規定により読み替えて適用する第二十三条、前条第六項の規定により読み替えて適用する第二十五条の四及び前条第七項の規定により読み替えて適用する第二十五条の五第四項の規定を適用する場合において、これらの規定に規定する受託事業者が特定受託事業者であるときは、当該特定受託事業者の事業年度は、会計期間開始の日から一年を経過する日に終了しているものとして、これらの規定を適用する。
<sup>art-28/par-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-11</sup>
When applying paragraphs (1) and (2) of the preceding Article (including where these provisions are applied with terms replaced pursuant to paragraph (3) of the preceding Article), Article 22 as applied with terms replaced pursuant to paragraph (4) of the preceding Article, Article 23 as applied with terms replaced pursuant to paragraph (5) of the preceding Article, Article 25-4 as applied with terms replaced pursuant to paragraph (6) of the preceding Article, and Article 25-5, paragraph (4) as applied with terms replaced pursuant to paragraph (7) of the preceding Article, if the trustee business operator prescribed in those provisions is a specified trustee business operator, those provisions are applied on the basis that the business year of that specified trustee business operator ends on the day on which one year elapses from the first day of its accounting period.
<sup>machine translation, not official</sup>

**第十二項**  法人課税信託の受託事業者がその会計期間につき法人税法施行令第十四条の六第十項又は第十一項の規定の適用を受ける場合には、これらの規定により事業年度とみなされた期間は、当該受託事業者の事業年度とみなして法及びこの政令の規定を適用する。
<sup>art-28/par-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-12</sup>
Where a trustee business operator of a trust subject to corporate taxation is subject to the application of Article 14-6, paragraph (10) or (11) of the Order for the Enforcement of the Corporation Tax Act with respect to its accounting period, the provisions of the Act and this Cabinet Order are applied by deeming the period deemed to be a business year under those provisions to be a business year of that trustee business operator.
<sup>machine translation, not official</sup>

**第十三項**  法人課税信託等の固有事業者が適格請求書発行事業者である場合における当該法人課税信託等の受託事業者については、法第五十七条の二第一項の登録を受けたものとみなして、法及びこの政令の規定を適用する。この場合において、法第五十七条の四第一項第一号中「登録番号（」とあるのは「受託事業者（第十五条第三項に規定する受託事業者をいう。次項第一号及び第三項第一号において同じ。）に係る法人課税信託等（同条第一項に規定する法人課税信託等をいう。次項第一号及び第三項第一号において同じ。）の固有事業者（同条第四項に規定する固有事業者をいう。次項第一号及び第三項第一号において同じ。）の登録番号（」と、同条第二項第一号及び第三項第一号中「登録番号」とあるのは「受託事業者に係る法人課税信託等の固有事業者の登録番号」と、第四十九条第四項第二号中「登録番号（」とあるのは「法第十五条第三項に規定する受託事業者に係る同条第一項に規定する法人課税信託等の同条第四項に規定する固有事業者の登録番号（」とする。
<sup>art-28/par-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-13</sup>
Where the own-assets business operator of a trust subject to corporate taxation, etc. is a qualified invoice issuer, the provisions of the Act and this Cabinet Order are applied to the trustee business operator of that trust subject to corporate taxation, etc. by deeming it to have received the registration under Article 57-2, paragraph (1) of the Act. In this case, the phrase "registration number (" in Article 57-4, paragraph (1), item (i) of the Act is deemed to be replaced with "registration number of the own-assets business operator (meaning the own-assets business operator prescribed in Article 15, paragraph (4); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) of the trust subject to corporate taxation, etc. (meaning the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) pertaining to the trustee business operator (meaning the trustee business operator prescribed in Article 15, paragraph (3); the same applies in item (i) of the following paragraph and paragraph (3), item (i)) (", the phrase "registration number" in Article 57-4, paragraph (2), item (i) and paragraph (3), item (i) of the Act is deemed to be replaced with "registration number of the own-assets business operator of the trust subject to corporate taxation, etc. pertaining to the trustee business operator", and the phrase "registration number (" in Article 49, paragraph (4), item (ii) is deemed to be replaced with "registration number of the own-assets business operator prescribed in Article 15, paragraph (4) of the Act of the trust subject to corporate taxation, etc. prescribed in Article 15, paragraph (1) of the Act pertaining to the trustee business operator prescribed in Article 15, paragraph (3) of the Act (".
<sup>machine translation, not official</sup>

**第十四項**  法第十五条第一項の規定の適用を受けた法第十四条第一項ただし書に規定する公益信託に対する国税通則法の規定の適用については、同法第七条の二第一項及び第二項（信託に係る国税の納付義務の承継）中「事由に」とあるのは、「事由又は公益信託に関する法律（令和六年法律第三十号）第三十三条第三項（信託法の適用関係）の規定により読み替えて適用する信託法第五十六条第一項に規定する特定終了事由に」とする。
<sup>art-28/par-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-14</sup>
With regard to the application of the provisions of the Act on General Rules for National Taxes to a public interest trust prescribed in the proviso to Article 14, paragraph (1) of the Act that has been subject to the application of Article 15, paragraph (1) of the Act, the phrase "grounds" in Article 7-2, paragraphs (1) and (2) (Succession to the Obligation to Pay National Tax Pertaining to a Trust) of that Act is deemed to be replaced with "grounds or the specified ground for termination prescribed in Article 56, paragraph (1) of the Trust Act as applied with terms replaced pursuant to Article 33, paragraph (3) (Application of the Trust Act) of the Act on Public Interest Trusts (Act No. 30 of 2024)".
<sup>machine translation, not official</sup>

**第十五項**  前各項に定めるもののほか、受託事業者又は固有事業者についての法又はこの政令の規定の適用に関し必要な事項は、財務省令で定める。
<sup>art-28/par-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-15</sup>
Beyond what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of the Act or this Cabinet Order with respect to a trustee business operator or an own-assets business operator are specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-28/par-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-28/par-1: この条 → 消費税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28
- art-28/par-1: 法第三十二条第七項 → 消費税法 第三十二条第七項 (Article 32, paragraph (7)), art-32/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-7 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十三条第一項 → 消費税法 第三十三条第一項 (Article 33, paragraph (1)), art-33/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-33/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十五条 → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十五条の二第一項 → 消費税法 第三十五条の二第一項 (Article 35-2, paragraph (1)), art-35-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第二項 → 消費税法 第三十五条の二第二項 (Article 35-2, paragraph (2)), art-35-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2/par-2 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十六条第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十八条第四項 → 消費税法 第三十八条第四項 (Article 38, paragraph (4)), art-38/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十八条の二第四項 → 消費税法 第三十八条の二第四項 (Article 38-2, paragraph (4)), art-38-2/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十九条第六項 → 消費税法 第三十九条第六項 (Article 39, paragraph (6)), art-39/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-6 (e-Gov law ID 363AC0000000108)
- art-28/par-1: 第三十八条第二項 → 消費税法施行令 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-38/par-2
- art-28/par-1: 第四十一条 → 消費税法施行令 第四十一条 (Article 41), art-41 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-41
- art-28/par-1: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-2: 法第十五条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-2: この条 → 消費税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28
- art-28/par-2: 法第十五条第六項 → 消費税法 第十五条第六項 (Article 15, paragraph (6)), art-15/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-6 (e-Gov law ID 363AC0000000108)
- art-28/par-2: この項 → 消費税法施行令 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-2
- art-28/par-2: 第二十条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20
- art-28/par-2: 第二十条の二第一項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-1
- art-28/par-2: 第二項 → 消費税法施行令 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-2
- art-28/par-2/item-1: 第二十条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20
- art-28/par-2/item-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-2/item-1: 法第十五条第六項 → 消費税法 第十五条第六項 (Article 15, paragraph (6)), art-15/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-6 (e-Gov law ID 363AC0000000108)
- art-28/par-2/item-1: 第二十条の二第一項 → 消費税法施行令 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-1
- art-28/par-2/item-2: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-2/item-2: 第二十条の二第二項 → 消費税法施行令 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20-2/par-2
- art-28/par-2/item-2: 法第十五条第六項 → 消費税法 第十五条第六項 (Article 15, paragraph (6)), art-15/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-6 (e-Gov law ID 363AC0000000108)
- art-28/par-3: 法第十五条第七項 → 消費税法 第十五条第七項 (Article 15, paragraph (7)), art-15/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-7 (e-Gov law ID 363AC0000000108)
- art-28/par-3/item-1: 法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-3/item-1: この号 → 消費税法施行令 第二十八条第三項第一号 (Article 28, paragraph (3), item (i)), art-28/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3/item-1
- art-28/par-3/item-1: 前条第二項第一号 → 消費税法施行令 第二十七条第二項第一号 (Article 27, paragraph (2), item (i)), art-27/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-2/item-1
- art-28/par-3/item-1: 同条第三項第二号 → 消費税法施行令 第二十七条第三項第二号 (Article 27, paragraph (3), item (ii)), art-27/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-3/item-2
- art-28/par-3/item-2: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-28/par-3/item-2: この号 → 消費税法施行令 第二十八条第三項第二号 (Article 28, paragraph (3), item (ii)), art-28/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3/item-2
- art-28/par-3/item-2: 前条第二項第三号 → 消費税法施行令 第二十七条第二項第三号 (Article 27, paragraph (2), item (iii)), art-27/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-2/item-3
- art-28/par-3/item-2: 同条第三項第三号 → 消費税法施行令 第二十七条第三項第三号 (Article 27, paragraph (3), item (iii)), art-27/par-3/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-3/item-3
- art-28/par-4: 法第十五条第八項 → 消費税法 第十五条第八項 (Article 15, paragraph (8)), art-15/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-8 (e-Gov law ID 363AC0000000108)
- art-28/par-4: この項 → 消費税法施行令 第二十八条第四項 (Article 28, paragraph (4)), art-28/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4
- art-28/par-4: 第五十六条第一項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-56/par-1
- art-28/par-4: 第五十七条の二第一項 → 消費税法施行令 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-1
- art-28/par-4: 第二項 → 消費税法施行令 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-2
- art-28/par-4/item-1: 第五十六条第一項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-56/par-1
- art-28/par-4/item-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-4/item-1: 法第十五条第八項 → 消費税法 第十五条第八項 (Article 15, paragraph (8)), art-15/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-8 (e-Gov law ID 363AC0000000108)
- art-28/par-4/item-1: 第五十七条の二第一項 → 消費税法施行令 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-1
- art-28/par-4/item-2: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-4/item-2: 第五十七条の二第二項 → 消費税法施行令 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-2
- art-28/par-4/item-2: 法第十五条第八項 → 消費税法 第十五条第八項 (Article 15, paragraph (8)), art-15/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-8 (e-Gov law ID 363AC0000000108)
- art-28/par-5: 次項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-6
- art-28/par-5: 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-28/par-5: この条 → 消費税法施行令 第二十八条 (Article 28), art-28 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28
- art-28/par-5: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 (e-Gov law ID 340AC0000000034)
- art-28/par-5: この項 → 消費税法施行令 第二十八条第五項 (Article 28, paragraph (5)), art-28/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-5
- art-28/par-6: この項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-6
- art-28/par-6: 次項 → 消費税法施行令 第二十八条第七項 (Article 28, paragraph (7)), art-28/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-7
- art-28/par-6: 法人税法第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29 (e-Gov law ID 340AC0000000034)
- art-28/par-6: 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-28/par-6: 同条第二項 → 消費税法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-14/par-2 (e-Gov law ID 363AC0000000108)
- art-28/par-6: 第八項 → 消費税法施行令 第二十八条第八項 (Article 28, paragraph (8)), art-28/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-8
- art-28/par-7: この項 → 消費税法施行令 第二十八条第七項 (Article 28, paragraph (7)), art-28/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-7
- art-28/par-7: 次項 → 消費税法施行令 第二十八条第八項 (Article 28, paragraph (8)), art-28/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-8
- art-28/par-7: 前二項 → 消費税法施行令 第二十八条第五項 (Article 28, paragraph (5)), art-28/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-5
- art-28/par-7: 前二項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-6
- art-28/par-8: 第六項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-6
- art-28/par-8: 前項 → 消費税法施行令 第二十八条第七項 (Article 28, paragraph (7)), art-28/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-7
- art-28/par-8: 第二条第一項第三号 → 消費税法施行令 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-2/par-1/item-3
- art-28/par-9: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-29-2 (e-Gov law ID 340AC0000000034)
- art-28/par-9: 次項 → 消費税法施行令 第二十八条第十項 (Article 28, paragraph (10)), art-28/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-10
- art-28/par-9: 第十一項 → 消費税法施行令 第二十八条第十一項 (Article 28, paragraph (11)), art-28/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-11
- art-28/par-9: 第十二項 → 消費税法施行令 第二十八条第十二項 (Article 28, paragraph (12)), art-28/par-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-12
- art-28/par-10: 前項 → 消費税法施行令 第二十八条第九項 (Article 28, paragraph (9)), art-28/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-9
- art-28/par-10: 次項 → 消費税法施行令 第二十八条第十一項 (Article 28, paragraph (11)), art-28/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-11
- art-28/par-11: 前条第一項 → 消費税法施行令 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-1
- art-28/par-11: 第二項 → 消費税法施行令 第二十七条第二項 (Article 27, paragraph (2)), art-27/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-2
- art-28/par-11: 同条第三項 → 消費税法施行令 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-3
- art-28/par-11: 同条第四項 → 消費税法施行令 第二十七条第四項 (Article 27, paragraph (4)), art-27/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-4
- art-28/par-11: 第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22
- art-28/par-11: 前条第五項 → 消費税法施行令 第二十七条第五項 (Article 27, paragraph (5)), art-27/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-5
- art-28/par-11: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23
- art-28/par-11: 前条第六項 → 消費税法施行令 第二十七条第六項 (Article 27, paragraph (6)), art-27/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-6
- art-28/par-11: 第二十五条の四 → 消費税法施行令 第二十五条の四 (Article 25-4), art-25-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-4
- art-28/par-11: 前条第七項 → 消費税法施行令 第二十七条第七項 (Article 27, paragraph (7)), art-27/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-27/par-7
- art-28/par-11: 第二十五条の五第四項 → 消費税法施行令 第二十五条の五第四項 (Article 25-5, paragraph (4)), art-25-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-5/par-4
- art-28/par-13: 法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-2/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 法第五十七条の四第一項第一号 → 消費税法 第五十七条の四第一項第一号 (Article 57-4, paragraph (1), item (i)), art-57-4/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 次項第一号 → 消費税法 第五十七条の四第二項第一号 (Article 57-4, paragraph (2), item (i)), art-57-4/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 第三項第一号 → 消費税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 同条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 同条第四項 → 消費税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-4 (e-Gov law ID 363AC0000000108)
- art-28/par-13: 第四十九条第四項第二号 → 消費税法施行令 第四十九条第四項第二号 (Article 49, paragraph (4), item (ii)), art-49/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-4/item-2
- art-28/par-14: 法第十五条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108)
- art-28/par-14: 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-28/par-14: 同法第七条の二第一項 → 国税通則法 第七条の二第一項 (Article 7-2, paragraph (1)), art-7-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-1 (e-Gov law ID 337AC0000000066)
- art-28/par-14: 第二項 → 国税通則法 第七条の二第二項 (Article 7-2, paragraph (2)), art-7-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-7-2/par-2 (e-Gov law ID 337AC0000000066)
- art-28/par-14: 公益信託に関する法律（令和六年法律第三十号）第三十三条第三項 → e-Gov law 506AC0000000030, 第三十三条第三項 (Article 33, paragraph (3)), art-33/par-3 — not held in this collection
- art-28/par-14: 信託法第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-1
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十項 (Article 28, paragraph (10)), art-28/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-10
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十一項 (Article 28, paragraph (11)), art-28/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-11
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十二項 (Article 28, paragraph (12)), art-28/par-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-12
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十三項 (Article 28, paragraph (13)), art-28/par-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-13
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第十四項 (Article 28, paragraph (14)), art-28/par-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-14
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-2
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第三項 (Article 28, paragraph (3)), art-28/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第四項 (Article 28, paragraph (4)), art-28/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第五項 (Article 28, paragraph (5)), art-28/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-5
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第六項 (Article 28, paragraph (6)), art-28/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-6
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第七項 (Article 28, paragraph (7)), art-28/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-7
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第八項 (Article 28, paragraph (8)), art-28/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-8
- art-28/par-15: 前各項 → 消費税法施行令 第二十八条第九項 (Article 28, paragraph (9)), art-28/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-9

## Cited by

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

- 消費税法施行令 第二十八条第一項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-1
- 消費税法施行令 第二十八条第二項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-2
- 消費税法施行令 第二十八条第三項第一号（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3/item-1
- 消費税法施行令 第二十八条第三項第二号（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-3/item-2
- 消費税法施行令 第二十八条第四項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-4
- 消費税法施行令 第二十八条第五項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-5
- 消費税法施行令 第二十八条第六項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-6
- 消費税法施行令 第二十八条第七項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-7
- 消費税法施行令 第二十八条第八項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-8
- 消費税法施行令 第二十八条第九項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-9
- 消費税法施行令 第二十八条第十項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-10
- 消費税法施行令 第二十八条第十五項（法人課税信託等の受託者に関する特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-28/par-15
- 消費税法施行令 附則第二条第二項（固有事業者等に係る特定期間の課税売上高に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-2/par-2
- 消費税法施行令 附則第三条第二項（固有事業者等に係る当該課税期間の課税売上高に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4232-198/art-3/par-2
- 消費税法施行令 附則第三条第四項（リース譲渡に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5072-125/art-3/par-4

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## 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-20261106T203801-019, 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-20261106T203801-019, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-020, 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-20261106T203801-020, 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