# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三十二条 (Article 32) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-32. 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: 第三十二条 (Article 32)（延納の許可が取り消された場合等の処理） — address `art-32` - 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-32 - 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. --- ### 第三十二条（延納の許可が取り消された場合等の処理） — Treatment in the Case Where Permission for Deferred Payment Is Rescinded, etc. caption: machine translation, not official art-32 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-32 **第一項** 延払条件付譲渡につき法第十六条第二項本文の規定の適用を受けている個人事業者（その相続人を含む。以下第三十四条までにおいて同じ。）が同項ただし書の規定の適用を受けることとなつた場合には、当該延払条件付譲渡で同項本文の規定の適用を受けていたもののうち、当該延払条件付譲渡に係る賦払金の額で同項ただし書に規定する延納の許可が取り消された日の属する課税期間の初日以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、当該個人事業者が当該課税期間において資産の譲渡等を行つたものとみなす。 art-32/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-32/par-1 Where an individual business operator who has been subject to the application of the main clause of Article 16, paragraph (2) of the Act with respect to a transfer on deferred payment terms (including its heir; the same applies hereinafter through Article 34) comes to be subject to the application of the proviso to that paragraph, then, of the transfers on deferred payment terms that had been subject to the application of the main clause of that paragraph, the portion pertaining to those installment amounts of that transfer on deferred payment terms whose due date for payment arrives on or after the first day of the taxable period that includes the day on which the permission for deferred payment prescribed in the proviso to that paragraph was rescinded (excluding those already received on or before the day preceding the first day of that taxable period) is deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period. machine translation, not official **第二項** 延払条件付譲渡につき法第十六条第一項の規定の適用を受けている個人事業者が同項の規定の適用を受けることとした課税期間の翌課税期間以後のいずれかの課税期間において同項の規定の適用を受けないこととした場合（前項に規定する場合に該当する場合を除く。）には、その適用を受けないこととした課税期間の初日の前日以前に行つた延払条件付譲渡で同条第二項本文の規定の適用を受けていたもののうち、その適用を受けないこととした延払条件付譲渡に係る賦払金の額で当該課税期間の初日以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文の規定にかかわらず、当該個人事業者が当該課税期間において資産の譲渡等を行つたものとみなす。 art-32/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-32/par-2 Where an individual business operator who has been subject to the application of Article 16, paragraph (1) of the Act with respect to a transfer on deferred payment terms chooses not to apply that paragraph in any taxable period on or after the taxable period following the taxable period for which it chose to apply that paragraph (excluding a case that falls under the case prescribed in the preceding paragraph), then, of the transfers on deferred payment terms made on or before the day preceding the first day of the taxable period for which it chose not to apply that paragraph that had been subject to the application of the main clause of Article 16, paragraph (2) of the Act, the portion pertaining to those installment amounts of the transfers on deferred payment terms for which it chose not to apply that paragraph whose due date for payment arrives on or after the first day of that taxable period (excluding those already received on or before the day preceding the first day of that taxable period) is, notwithstanding the main clause of Article 16, paragraph (2) of the Act, deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period. machine translation, not official --- ## Cites - art-32/par-1: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108) - art-32/par-1: 第三十四条 → 消費税法施行令 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34 - art-32/par-2: 法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 (e-Gov law ID 363AC0000000108) - art-32/par-2: 前項 → 消費税法施行令 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-32/par-1 - art-32/par-2: 同条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 第三十二条第二項（延納の許可が取り消された場合等の処理） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-32/par-2 --- ## 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, 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