# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十二条 (Article 72)

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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: 第七十二条 (Article 72)（一般会計とみなされる特別会計の範囲等） — address `art-72`
- 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-72
- 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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### 第七十二条（一般会計とみなされる特別会計の範囲等） — Scope, etc. of Special Accounts Deemed to Be the General Account
<sup>caption: machine translation, not official</sup>
<sup>art-72 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72</sup>

**第一項**  法第六十条第一項ただし書に規定する政令で定める特別会計は、専ら当該特別会計を設ける国又は地方公共団体の一般会計に対して資産の譲渡等を行う特別会計とする。
<sup>art-72/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-1</sup>
The special account specified by Cabinet Order prescribed in the proviso to Article 60, paragraph (1) of the Act is a special account that conducts transfers, etc. of assets exclusively to the general account of the national government or local government that establishes that special account.
<sup>machine translation, not official</sup>

**第二項**  地方自治法（昭和二十二年法律第六十七号）第二百八十五条（相互に関連する事務の共同処理）の一部事務組合が特別会計を設けて次に掲げる事業以外の事業を行う場合において、当該一部事務組合が、同法第二百八十七条の三第一項（第二百八十五条の一部事務組合に関する特則）の規定に基づき、その規約において当該事業に係る事件の議決の方法について特別の規定を設けたときは、当該事業に係る法第六十条の規定の適用については、当該事業は、同条第一項本文の一般会計に係る業務として行う事業とみなす。
<sup>art-72/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2</sup>
Where a partial-affairs association prescribed in Article 285 (Joint Handling of Mutually Related Affairs) of the Local Autonomy Act (Act No. 67 of 1947) establishes a special account and conducts a business other than those listed in the following items, if the partial-affairs association has, pursuant to Article 287-3, paragraph (1) (Special Provisions on Partial-Affairs Associations under Article 285) of that Act, established in its articles of association a special provision on the method of resolution on matters relating to that business, then for the purpose of applying Article 60 of the Act to that business, that business is deemed to be a business conducted as operations relating to the general account prescribed in the main clause of paragraph (1) of that Article.
<sup>machine translation, not official</sup>

  **一**  地方財政法施行令（昭和二十三年政令第二百六十七号）第四十六条各号（公営企業）に掲げる事業その他法令においてその事業に係る収入及び支出を経理する特別会計を設けることが義務付けられている事業
  <sup>art-72/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-1</sup>
  the businesses listed in the items of Article 46 (Public Enterprises) of the Order for Enforcement of the Local Government Finance Act (Cabinet Order No. 267 of 1948) and other businesses for which laws and regulations make it mandatory to establish a special account for accounting for the revenue and expenditure relating to the business;
  <sup>machine translation, not official</sup>

  **二**  地方公営企業法（昭和二十七年法律第二百九十二号）第二条第三項（この法律の適用を受ける企業の範囲）の規定により同法の規定の全部又は一部を適用している同項の企業に係る事業
  <sup>art-72/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-2</sup>
  a business relating to an enterprise prescribed in Article 2, paragraph (3) (Scope of Enterprises Subject to This Act) of the Local Public Enterprise Act (Act No. 292 of 1952), to which all or part of the provisions of that Act are applied pursuant to that paragraph;
  <sup>machine translation, not official</sup>

  **三**  対価を得て資産の譲渡又は貸付けを主として行う事業（前二号に掲げる事業を除く。）
  <sup>art-72/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-3</sup>
  a business that mainly conducts the transfer or lease of assets for consideration (excluding the businesses set forth in the preceding two items);
  <sup>machine translation, not official</sup>

  **四**  競馬法（昭和二十三年法律第百五十八号）に基づく地方競馬、自転車競技法（昭和二十三年法律第二百九号）に基づく自転車競走、小型自動車競走法（昭和二十五年法律第二百八号）に基づく小型自動車競走及びモーターボート競走法（昭和二十六年法律第二百四十二号）に基づくモーターボート競走の事業
  <sup>art-72/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-4</sup>
  the businesses of local horse racing under the Horse Racing Act (Act No. 158 of 1948), bicycle racing under the Bicycle Racing Act (Act No. 209 of 1948), auto racing under the Auto Racing Act (Act No. 208 of 1950) and motorboat racing under the Motorboat Racing Act (Act No. 242 of 1951).
  <sup>machine translation, not official</sup>

**第三項**  地方自治法第一条の三第三項（地方公共団体の種類）の地方公共団体の組合が一般会計を設けて行う前項第三号及び第四号の事業に係る法第六十条の規定の適用については、当該事業は、同条第一項本文の特別会計を設けて行う事業とみなす。
<sup>art-72/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-3</sup>
With regard to the application of Article 60 of the Act to the businesses set forth in items (iii) and (iv) of the preceding paragraph that an association of local governments under Article 1-3, paragraph (3) (Types of Local Governments) of the Local Autonomy Act conducts by establishing a general account, those businesses are deemed to be businesses conducted by establishing a special account as prescribed in the main clause of Article 60, paragraph (1) of the Act.
<sup>machine translation, not official</sup>

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## Cites
- art-72/par-1: 法第六十条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-1 (e-Gov law ID 363AC0000000108)
- art-72/par-2: 地方自治法（昭和二十二年法律第六十七号）第二百八十五条 → e-Gov law 322AC0000000067, 第二百八十五条 (Article 285), art-285 — not held in this collection
- art-72/par-2: 同法第二百八十七条の三第一項 → e-Gov law 322AC0000000067, 第二百八十七条の三第一項 (Article 287-3, paragraph (1)), art-287-3/par-1 — not held in this collection
- art-72/par-2: 法第六十条 → 消費税法 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/consumption-tax-act/art-60 (e-Gov law ID 363AC0000000108)
- art-72/par-2: 同条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-1 (e-Gov law ID 363AC0000000108)
- art-72/par-2/item-1: 地方財政法施行令（昭和二十三年政令第二百六十七号）第四十六条 → e-Gov law 323CO0000000267, 第四十六条 (Article 46), art-46 — not held in this collection
- art-72/par-2/item-2: 地方公営企業法（昭和二十七年法律第二百九十二号）第二条第三項 → e-Gov law 327AC0000000292, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-72/par-2/item-3: 前二号 → 消費税法施行令 第七十二条第二項第一号 (Article 72, paragraph (2), item (i)), art-72/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-1
- art-72/par-2/item-3: 前二号 → 消費税法施行令 第七十二条第二項第二号 (Article 72, paragraph (2), item (ii)), art-72/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-2
- art-72/par-3: 地方自治法第一条の三第三項 → e-Gov law 322AC0000000067, 第一条の三第三項 (Article 1-3, paragraph (3)), art-1-3/par-3 — not held in this collection
- art-72/par-3: 前項第三号 → 消費税法施行令 第七十二条第二項第三号 (Article 72, paragraph (2), item (iii)), art-72/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-3
- art-72/par-3: 第四号 → 消費税法施行令 第七十二条第二項第四号 (Article 72, paragraph (2), item (iv)), art-72/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-4
- art-72/par-3: 法第六十条 → 消費税法 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/consumption-tax-act/art-60 (e-Gov law ID 363AC0000000108)
- art-72/par-3: 同条第一項 → 消費税法 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行令 第七十二条第二項第三号（一般会計とみなされる特別会計の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-2/item-3
- 消費税法施行令 第七十二条第三項（一般会計とみなされる特別会計の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-72/par-3
- 消費税法施行令 附則第二十三条第一項（特別会計を設けて行う事業とみなされる合併特例区の事業の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-23/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-20261106T203801-037, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-038, 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-20261106T203801-038, 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