# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六十二条 (Article 62)

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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: 第六十二条 (Article 62)（課税標準額に対する消費税額の算出方法の特例） — address `art-62`
- 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-62
- 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.

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### 第六十二条（課税標準額に対する消費税額の算出方法の特例） — Special Provisions on Method of Calculating Consumption Tax on the Tax Base Amount
<sup>caption: machine translation, not official</sup>
<sup>art-62 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-62</sup>

**第一項**  法第四十五条第五項に規定する政令で定める金額は、次の各号に掲げる課税資産の譲渡等（特定資産の譲渡等に該当するものを除く。以下この項、第六十五条第一号及び第六十八条において同じ。）の区分に応じ当該各号に定める金額とし、法第四十五条第五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、当該各号に定める金額の合計額に百分の七十八を乗じて算出した金額とする。
<sup>art-62/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-62/par-1</sup>
The amount specified by Cabinet Order as prescribed in Article 45, paragraph (5) of the Act is the amount specified in each of the following items for the category of taxable transfers, etc. of assets (excluding those that fall under specified transfers, etc. of assets; the same applies hereinafter in this paragraph, Article 65, item (i) and Article 68) set out in that item, and the amount calculated as provided by Cabinet Order as prescribed in Article 45, paragraph (5) of the Act is the amount calculated by multiplying the total of the amounts specified in those items by 78/100:
<sup>machine translation, not official</sup>

  **一**  適格請求書を交付した課税資産の譲渡等　当該適格請求書に記載した法第五十七条の四第一項第五号に掲げる消費税額等
  <sup>art-62/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-62/par-1/item-1</sup>
  a taxable transfer, etc. of assets for which a qualified invoice was delivered: the amount of consumption tax, etc. set out in Article 57-4, paragraph (1), item (v) of the Act that is stated in that qualified invoice;
  <sup>machine translation, not official</sup>

  **二**  適格簡易請求書を交付した課税資産の譲渡等　当該適格簡易請求書に記載した法第五十七条の四第二項第五号に掲げる消費税額等
  <sup>art-62/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-62/par-1/item-2</sup>
  a taxable transfer, etc. of assets for which a qualified simplified invoice was delivered: the amount of consumption tax, etc. set out in Article 57-4, paragraph (2), item (v) of the Act that is stated in that qualified simplified invoice;
  <sup>machine translation, not official</sup>

  **三**  適格請求書又は適格簡易請求書に記載すべき事項に係る法第五十七条の四第五項に規定する電磁的記録を提供した課税資産の譲渡等　当該電磁的記録に記録した同条第一項第五号又は第二項第五号に掲げる消費税額等
  <sup>art-62/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-62/par-1/item-3</sup>
  a taxable transfer, etc. of assets for which the electronic or magnetic record prescribed in Article 57-4, paragraph (5) of the Act pertaining to the matters to be stated in a qualified invoice or qualified simplified invoice was provided: the amount of consumption tax, etc. set out in paragraph (1), item (v) or paragraph (2), item (v) of that Article that is recorded in that electronic or magnetic record.
  <sup>machine translation, not official</sup>

**第二項**  法第四十五条第五項ただし書に規定する政令で定める規定は、法第二十八条第一項ただし書の規定とする。
<sup>art-62/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-62/par-2</sup>
The provision specified by Cabinet Order as prescribed in the proviso to Article 45, paragraph (5) of the Act is the proviso to Article 28, paragraph (1) of the Act.
<sup>machine translation, not official</sup>

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## Cites
- art-62/par-1: 法第四十五条第五項 → 消費税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1: この項 → 消費税法施行令 第六十二条第一項 (Article 62, paragraph (1)), art-62/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-62/par-1
- art-62/par-1: 第六十五条第一号 → 消費税法施行令 第六十五条第一項第一号 (Article 65, paragraph (1), item (i)), art-65/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-65/par-1/item-1
- art-62/par-1: 第六十八条 → 消費税法施行令 第六十八条 (Article 68), art-68 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-68
- art-62/par-1/item-1: 法第五十七条の四第一項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1/item-2: 法第五十七条の四第二項第五号 → 消費税法 第五十七条の四第二項第五号 (Article 57-4, paragraph (2), item (v)), art-57-4/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1/item-3: 法第五十七条の四第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1/item-3: 同条第一項第五号 → 消費税法 第五十七条の四第一項第五号 (Article 57-4, paragraph (1), item (v)), art-57-4/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-5 (e-Gov law ID 363AC0000000108)
- art-62/par-1/item-3: 第二項第五号 → 消費税法 第五十七条の四第二項第五号 (Article 57-4, paragraph (2), item (v)), art-57-4/par-2/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-2/item-5 (e-Gov law ID 363AC0000000108)
- art-62/par-2: 法第四十五条第五項 → 消費税法 第四十五条第五項 (Article 45, paragraph (5)), art-45/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-5 (e-Gov law ID 363AC0000000108)
- art-62/par-2: 法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/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 第六十二条第一項（課税標準額に対する消費税額の算出方法の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-62/par-1
- 消費税法施行令 附則第十二条第一項（旧税率が適用された課税資産の譲渡等に係る課税標準額に対する消費税額の算出方法に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-12/par-1
- 消費税法施行令 附則第十二条第二項（旧税率が適用された課税資産の譲渡等に係る課税標準額に対する消費税額の算出方法に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-12/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-20261106T203801-032, 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