# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五条 (Article 5)

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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: 第五条 (Article 5)（調整対象固定資産の範囲） — address `art-5`
- 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-5
- 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.

---

### 第五条（調整対象固定資産の範囲） — Scope of Adjustment-Target Fixed Assets
<sup>caption: machine translation, not official</sup>
<sup>art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5</sup>

**第一項**  法第二条第一項第十六号に規定する政令で定める資産は、棚卸資産以外の資産で次に掲げるもののうち、当該資産に係る法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額の百十分の百に相当する金額、当該資産に係る同条第一項に規定する特定課税仕入れに係る支払対価の額又は保税地域から引き取られる当該資産の課税標準である金額が、一の取引の単位（通常一組又は一式をもつて取引の単位とされるものにあつては、一組又は一式）につき百万円以上のものとする。
<sup>art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1</sup>
The assets specified by Cabinet Order prescribed in Article 2, paragraph (1), item (xvi) of the Act are, among the assets other than inventory that are set out in the following items, those for which the amount equivalent to 100/110 of the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Act pertaining to the asset, the amount of consideration paid for specified taxable purchases prescribed in paragraph (1) of that Article pertaining to the asset, or the amount that is the tax base of the asset taken from a bonded area is 1,000,000 yen or more per unit of one transaction (for those ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set):
<sup>machine translation, not official</sup>

  **一**  建物及びその附属設備（暖冷房設備、照明設備、通風設備、昇降機その他建物に附属する設備をいう。）
  <sup>art-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-1</sup>
  buildings and their ancillary facilities (meaning heating and cooling equipment, lighting equipment, ventilation equipment, elevators, and other facilities attached to buildings);
  <sup>machine translation, not official</sup>

  **二**  構築物（ドック、橋、岸壁、桟橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。）
  <sup>art-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-2</sup>
  structures (meaning docks, bridges, quays, piers, tracks, reservoirs, mine shafts, chimneys, and other civil engineering facilities or works fixed to land);
  <sup>machine translation, not official</sup>

  **三**  機械及び装置
  <sup>art-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-3</sup>
  machinery and equipment;
  <sup>machine translation, not official</sup>

  **四**  船舶
  <sup>art-5/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-4</sup>
  a vessel;
  <sup>machine translation, not official</sup>

  **五**  航空機
  <sup>art-5/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-5</sup>
  aircraft;
  <sup>machine translation, not official</sup>

  **六**  車両及び運搬具
  <sup>art-5/par-1/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-6</sup>
  vehicles and transport equipment;
  <sup>machine translation, not official</sup>

  **七**  工具、器具及び備品（観賞用、興行用その他これらに準ずる用に供する生物を含む。）
  <sup>art-5/par-1/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-7</sup>
  tools, appliances and fixtures (including living things used for ornamental, entertainment, or similar purposes);
  <sup>machine translation, not official</sup>

  **八**  次に掲げる無形固定資産
  <sup>art-5/par-1/item-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8</sup>
  the following intangible fixed assets:
  <sup>machine translation, not official</sup>

    **イ**  鉱業権（租鉱権及び採石権その他土石を採掘し、又は採取する権利（ロに掲げる無形固定資産を除く。）を含む。）
    <sup>art-5/par-1/item-8/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-1</sup>
    mining rights (including mining lease rights, quarrying rights, and other rights to excavate or collect earth and stone (excluding the intangible fixed assets set out in (b)));
    <sup>machine translation, not official</sup>

    **ロ**  貯留権（二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項（定義）に規定する試掘権を含む。）
    <sup>art-5/par-1/item-8/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-2</sup>
    storage rights (including test drilling rights prescribed in Article 2, paragraph (8) (Definitions) of the Act on Carbon Dioxide Storage Business (Act No. 38 of 2024));
    <sup>machine translation, not official</sup>

    **ハ**  漁業権（入漁権を含む。）
    <sup>art-5/par-1/item-8/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-3</sup>
    fishing rights (including fishing access rights);
    <sup>machine translation, not official</sup>

    **ニ**  ダム使用権
    <sup>art-5/par-1/item-8/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-4</sup>
    dam usage rights;
    <sup>machine translation, not official</sup>

    **ホ**  水利権
    <sup>art-5/par-1/item-8/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-5</sup>
    water rights;
    <sup>machine translation, not official</sup>

    **ヘ**  特許権
    <sup>art-5/par-1/item-8/sub-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-6</sup>
    patent rights;
    <sup>machine translation, not official</sup>

    **ト**  実用新案権
    <sup>art-5/par-1/item-8/sub-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-7</sup>
    utility model rights;
    <sup>machine translation, not official</sup>

    **チ**  意匠権
    <sup>art-5/par-1/item-8/sub-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-8</sup>
    design rights;
    <sup>machine translation, not official</sup>

    **リ**  商標権
    <sup>art-5/par-1/item-8/sub-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-9</sup>
    trademark rights;
    <sup>machine translation, not official</sup>

    **ヌ**  育成者権
    <sup>art-5/par-1/item-8/sub-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-10</sup>
    breeder's rights;
    <sup>machine translation, not official</sup>

    **ル**  公共施設等運営権
    <sup>art-5/par-1/item-8/sub-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-11</sup>
    public facilities, etc. operation rights;
    <sup>machine translation, not official</sup>

    **ヲ**  樹木採取権
    <sup>art-5/par-1/item-8/sub-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-12</sup>
    tree harvesting rights;
    <sup>machine translation, not official</sup>

    **ワ**  漁港水面施設運営権
    <sup>art-5/par-1/item-8/sub-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-13</sup>
    fishing port water surface facilities operation rights;
    <sup>machine translation, not official</sup>

    **カ**  営業権
    <sup>art-5/par-1/item-8/sub-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-14</sup>
    goodwill;
    <sup>machine translation, not official</sup>

    **ヨ**  専用側線利用権（鉄道事業法（昭和六十一年法律第九十二号）第二条第一項（定義）に規定する鉄道事業又は軌道法（大正十年法律第七十六号）第一条第一項（軌道法の適用対象）に規定する軌道を敷設して行う運輸事業を営む者（以下この号において「鉄道事業者等」という。）に対して鉄道又は軌道の敷設に要する費用を負担し、その鉄道又は軌道を専用する権利をいう。）
    <sup>art-5/par-1/item-8/sub-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-15</sup>
    exclusive siding use rights (meaning the right, acquired by bearing, for a person who conducts the railway business prescribed in Article 2, paragraph (1) (Definitions) of the Railway Business Act (Act No. 92 of 1986) or the transport business conducted by laying the rail tracks prescribed in Article 1, paragraph (1) (Scope of Application of the Act) of the Act on Rail Tracks (Act No. 76 of 1921) (hereinafter in this item referred to as a "railway business operator, etc."), the cost required for laying a railway or rail track, to exclusively use that railway or rail track);
    <sup>machine translation, not official</sup>

    **タ**  鉄道軌道連絡通行施設利用権（鉄道事業者等が、他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構、独立行政法人日本高速道路保有・債務返済機構又は国若しくは地方公共団体に対して当該他の鉄道事業者等、独立行政法人鉄道建設・運輸施設整備支援機構若しくは独立行政法人日本高速道路保有・債務返済機構の鉄道若しくは軌道との連絡に必要な橋、地下道その他の施設又は鉄道若しくは軌道の敷設に必要な施設を設けるために要する費用を負担し、これらの施設を利用する権利をいう。）
    <sup>art-5/par-1/item-8/sub-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-16</sup>
    railway and rail track connecting passage facilities use rights (meaning the right of a railway business operator, etc., acquired by bearing, for another railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or the national government or a local government, the cost required to provide bridges, underpasses, and other facilities necessary for connection with the railway or rail track of that other railway business operator, etc., the incorporated administrative agency Japan Railway Construction, Transport and Technology Agency, or the incorporated administrative agency Japan Expressway Holding and Debt Repayment Agency, or facilities necessary for laying a railway or rail track, to use those facilities);
    <sup>machine translation, not official</sup>

    **レ**  電気ガス供給施設利用権（電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号（定義）に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業若しくは同項第十四号に規定する発電事業又はガス事業法（昭和二十九年法律第五十一号）第二条第五項（定義）に規定する一般ガス導管事業を営む者に対して電気又はガスの供給施設（同条第七項に規定する特定ガス導管事業の用に供するものを除く。）を設けるために要する費用を負担し、その施設を利用して電気又はガスの供給を受ける権利をいう。）
    <sup>art-5/par-1/item-8/sub-17 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-17</sup>
    electricity and gas supply facilities use rights (meaning the right, acquired by bearing, for a person who conducts the general transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) (Definitions) of the Electricity Business Act (Act No. 170 of 1964), the transmission business prescribed in item (x) of that paragraph, the distribution business prescribed in item (xi)-2 of that paragraph, or the power generation business prescribed in item (xiv) of that paragraph, or the general gas pipeline business prescribed in Article 2, paragraph (5) (Definitions) of the Gas Business Act (Act No. 51 of 1954), the cost required to provide electricity or gas supply facilities (excluding those used for the specified gas pipeline business prescribed in paragraph (7) of that Article), to receive the supply of electricity or gas using those facilities);
    <sup>machine translation, not official</sup>

    **ソ**  水道施設利用権（水道法（昭和三十二年法律第百七十七号）第三条第五項（用語の定義）に規定する水道事業者に対して水道施設を設けるために要する費用を負担し、その施設を利用して水の供給を受ける権利をいう。）
    <sup>art-5/par-1/item-8/sub-18 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-18</sup>
    water supply facilities use rights (meaning the right, acquired by bearing, for a water supply operator prescribed in Article 3, paragraph (5) (Definitions of Terms) of the Water Supply Act (Act No. 177 of 1957), the cost required to provide water supply facilities, to receive the supply of water using those facilities);
    <sup>machine translation, not official</sup>

    **ツ**  工業用水道施設利用権（工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項（定義）に規定する工業用水道事業者に対して工業用水道施設を設けるために要する費用を負担し、その施設を利用して工業用水の供給を受ける権利をいう。）
    <sup>art-5/par-1/item-8/sub-19 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-19</sup>
    industrial water supply facilities use rights (meaning the right, acquired by bearing, for an industrial water supply operator prescribed in Article 2, paragraph (5) (Definitions) of the Industrial Water Supply Business Act (Act No. 84 of 1958), the cost required to provide industrial water supply facilities, to receive the supply of industrial water using those facilities);
    <sup>machine translation, not official</sup>

    **ネ**  電気通信施設利用権（電気通信事業法（昭和五十九年法律第八十六号）第九条第一号（電気通信事業の登録）に規定する電気通信回線設備を設置する同法第二条第五号（定義）に規定する電気通信事業者に対して同条第四号に規定する電気通信事業の用に供する同条第二号に規定する電気通信設備の設置に要する費用を負担し、その設備を利用して同条第三号に規定する電気通信役務の提供を受ける権利をいう。）
    <sup>art-5/par-1/item-8/sub-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-20</sup>
    telecommunications facilities use rights (meaning the right, acquired by bearing, for a telecommunications carrier prescribed in Article 2, item (v) (Definitions) of the Telecommunications Business Act (Act No. 86 of 1984) that installs the telecommunications line facilities prescribed in Article 9, item (i) (Registration of Telecommunications Business) of that Act, the cost required to install the telecommunications facilities prescribed in Article 2, item (ii) of that Act that are used for the telecommunications business prescribed in Article 2, item (iv) of that Act, to receive the provision of telecommunications services prescribed in Article 2, item (iii) of that Act using those facilities);
    <sup>machine translation, not official</sup>

  **九**  第九条第二項に規定するゴルフ場利用株式等
  <sup>art-5/par-1/item-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-9</sup>
  golf course membership shares, etc. prescribed in Article 9, paragraph (2);
  <sup>machine translation, not official</sup>

  **十**  次に掲げる生物（第七号に掲げるものに該当するものを除く。）
  <sup>art-5/par-1/item-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-10</sup>
  the following living things (excluding those that fall under what is set out in item (vii)):
  <sup>machine translation, not official</sup>

    **イ**  牛、馬、豚、綿羊及びやぎ
    <sup>art-5/par-1/item-10/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-10/sub-1</sup>
    cattle, horses, pigs, sheep, and goats;
    <sup>machine translation, not official</sup>

    **ロ**  かんきつ樹、りんご樹、ぶどう樹、梨樹、桃樹、桜桃樹、びわ樹、くり樹、梅樹、柿樹、あんず樹、すもも樹、いちじく樹、キウイフルーツ樹、ブルーベリー樹及びパイナップル
    <sup>art-5/par-1/item-10/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-10/sub-2</sup>
    citrus trees, apple trees, grape vines, pear trees, peach trees, cherry trees, loquat trees, chestnut trees, Japanese apricot trees, persimmon trees, apricot trees, plum trees, fig trees, kiwifruit trees, blueberry trees, and pineapple plants;
    <sup>machine translation, not official</sup>

    **ハ**  茶樹、オリーブ樹、つばき樹、桑樹、こりやなぎ、みつまた、こうぞ、もう宗竹、アスパラガス、ラミー、まおらん及びホップ
    <sup>art-5/par-1/item-10/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-10/sub-3</sup>
    tea plants, olive trees, camellia trees, mulberry trees, wicker willows, paperbush, paper mulberry, moso bamboo, asparagus, ramie, New Zealand flax, and hops;
    <sup>machine translation, not official</sup>

  **十一**  前各号に掲げる資産に準ずるもの
  <sup>art-5/par-1/item-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-11</sup>
  anything equivalent to the assets set out in the preceding items.
  <sup>machine translation, not official</sup>

---

## Cites
- art-5/par-1: 法第二条第一項第十六号 → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-16 (e-Gov law ID 363AC0000000108)
- art-5/par-1: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1: 同条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- art-5/par-1/item-8/sub-2: 二酸化炭素の貯留事業に関する法律（令和六年法律第三十八号）第二条第八項 → e-Gov law 506AC0000000038, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-5/par-1/item-8/sub-15: 鉄道事業法（昭和六十一年法律第九十二号）第二条第一項 → e-Gov law 361AC0000000092, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-5/par-1/item-8/sub-15: 軌道法（大正十年法律第七十六号）第一条第一項 → e-Gov law 210AC0000000076, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-5/par-1/item-8/sub-15: この号 → 消費税法施行令 第五条第一項第八号 (Article 5, paragraph (1), item (viii)), art-5/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8
- art-5/par-1/item-8/sub-17: 電気事業法（昭和三十九年法律第百七十号）第二条第一項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- art-5/par-1/item-8/sub-17: 同項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-5/par-1/item-8/sub-17: 同項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection
- art-5/par-1/item-8/sub-17: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-5/par-1/item-8/sub-17: ガス事業法（昭和二十九年法律第五十一号）第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-5/par-1/item-8/sub-17: 同条第七項 → e-Gov law 329AC0000000051, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-5/par-1/item-8/sub-18: 水道法（昭和三十二年法律第百七十七号）第三条第五項 → e-Gov law 332AC0000000177, 第三条第五項 (Article 3, paragraph (5)), art-3/par-5 — not held in this collection
- art-5/par-1/item-8/sub-19: 工業用水道事業法（昭和三十三年法律第八十四号）第二条第五項 → e-Gov law 333AC0000000084, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-5/par-1/item-8/sub-20: 電気通信事業法（昭和五十九年法律第八十六号）第九条第一号 → e-Gov law 359AC0000000086, 第九条第一項第一号 (Article 9, paragraph (1), item (i)), art-9/par-1/item-1 — not held in this collection
- art-5/par-1/item-8/sub-20: 同法第二条第五号 → e-Gov law 359AC0000000086, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-5/par-1/item-8/sub-20: 同条第四号 → e-Gov law 359AC0000000086, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-5/par-1/item-8/sub-20: 同条第二号 → e-Gov law 359AC0000000086, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-5/par-1/item-8/sub-20: 同条第三号 → e-Gov law 359AC0000000086, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-5/par-1/item-9: 第九条第二項 → 消費税法施行令 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-2
- art-5/par-1/item-10: 第七号 → 消費税法施行令 第五条第一項第七号 (Article 5, paragraph (1), item (vii)), art-5/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-7
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-1
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第十号 (Article 5, paragraph (1), item (x)), art-5/par-1/item-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-10
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-2
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-3
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-4
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第五号 (Article 5, paragraph (1), item (v)), art-5/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-5
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第六号 (Article 5, paragraph (1), item (vi)), art-5/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-6
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第七号 (Article 5, paragraph (1), item (vii)), art-5/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-7
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第八号 (Article 5, paragraph (1), item (viii)), art-5/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8
- art-5/par-1/item-11: 前各号 → 消費税法施行令 第五条第一項第九号 (Article 5, paragraph (1), item (ix)), art-5/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-9

## Cited by

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

- 消費税法施行令 第五条第一項第八号ヨ（調整対象固定資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8/sub-15
- 消費税法施行令 第五条第一項第十号（調整対象固定資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-10
- 消費税法施行令 第五条第一項第十一号（調整対象固定資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-11
- 消費税法施行令 附則第十一条第五項（普通乗用自動車の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-5
- 消費税法施行令 附則第二条第一項（調整対象固定資産の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-2/par-1
- 消費税法施行令 附則第二条第二項（調整対象固定資産の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-2/par-2
- 消費税法施行令 附則第二条第一項（調整対象固定資産の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-2/par-1
- 消費税法施行令 附則第二条第二項（調整対象固定資産の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-2/par-2
- 消費税法施行令 附則第二条第一項（調整対象固定資産等の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-2/par-1
- 消費税法施行令 附則第二条第二項（調整対象固定資産等の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-2/par-2
- 消費税法施行令 附則第四条第一項（消費税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-43/art-4/par-1
- 消費税法施行令 附則第四条第二項（消費税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-43/art-4/par-2
- 消費税法施行令 附則第四条第二項（消費税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-48/art-4/par-2
- 消費税法施行令 附則第七条第一項（消費税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-40/art-7/par-1

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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-20261106T203801-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-003, 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-20261106T203801-003, 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