# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三十四条 (Article 34) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34. 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: 第三十四条 (Article 34)（事業の廃止、死亡等の場合の延払条件付譲渡に係る資産の譲渡等の時期の特例） — address `art-34` - 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-34 - 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. --- ### 第三十四条（事業の廃止、死亡等の場合の延払条件付譲渡に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Transfers on Deferred Payment Terms in the Case of Discontinuance of Business, Death, etc. caption: machine translation, not official art-34 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34 **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が次に掲げる場合に該当することとなつた場合には、その該当することとなつた日の属する課税期間の初日の前日以前に当該個人事業者が行つた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-34/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34/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 comes to fall under any of the following cases, then, of the transfers on deferred payment terms made by that individual business operator on or before the day preceding the first day of the taxable period that includes the day on which it came to fall under that case 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 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 that paragraph, deemed to be a transfer, etc. of assets made by that individual business operator in that taxable period: machine translation, not official **一** 当該個人事業者が死亡した場合において、当該延払条件付譲渡に係る事業を承継した相続人がないとき。 art-34/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34/par-1/item-1 where that individual business operator has died and there is no heir who has succeeded to the business pertaining to the transfer on deferred payment terms; machine translation, not official **二** 当該個人事業者（法第九条第一項本文の規定により消費税を納める義務が免除される個人事業者を除く。）が死亡した場合において、当該延払条件付譲渡に係る事業を承継した相続人が同項本文の規定により消費税を納める義務が免除される個人事業者であるとき。 art-34/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34/par-1/item-2 where that individual business operator (excluding an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) has died and the heir who has succeeded to the business pertaining to that transfer on deferred payment terms is an individual business operator exempted from the obligation to pay consumption tax under the main clause of that paragraph; machine translation, not official **三** 当該個人事業者（法第九条第一項本文の規定により消費税を納める義務が免除される個人事業者に限る。）が死亡した場合において、当該延払条件付譲渡に係る事業を承継した相続人が同項本文の規定の適用を受けない個人事業者であるとき。 art-34/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34/par-1/item-3 where that individual business operator (limited to an individual business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Act) has died and the heir who has succeeded to the business pertaining to that transfer on deferred payment terms is an individual business operator to whom the main clause of that paragraph does not apply; machine translation, not official **四** 当該個人事業者が当該延払条件付譲渡に係る事業の全部を譲渡し、又は廃止した場合 art-34/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34/par-1/item-4 where that individual business operator has transferred or discontinued the whole of the business pertaining to that transfer on deferred payment terms. machine translation, not official --- ## Cites - art-34/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-34/par-1/item-2: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - art-34/par-1/item-3: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行令 第三十一条第一項（延払条件付譲渡に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-31/par-1 - 消費税法施行令 第三十二条第一項（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-1 - 消費税法施行令 附則第五条第七項（長期割賦販売等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-4302-135/art-5/par-7 - 消費税法施行令 附則第五条第八項（長期割賦販売等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-4302-135/art-5/par-8 --- ## 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-20261106T203801-020, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-021, 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