# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十三条 (Article 73)

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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: 第七十三条 (Article 73)（国又は地方公共団体が行つた資産の譲渡等の時期の特例） — address `art-73`
- 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-73
- 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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### 第七十三条（国又は地方公共団体が行つた資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Conducted by the National Government or Local Governments
<sup>caption: machine translation, not official</sup>
<sup>art-73 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-73</sup>

**第一項**  国又は地方公共団体が行つた資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りについては、資産の譲渡等は予算決算及び会計令（昭和二十二年勅令第百六十五号）第一条の二（歳入の会計年度所属区分）又は地方自治法施行令（昭和二十二年政令第十六号）第百四十二条（歳入の会計年度所属区分）（これらの規定の特例を定める規定を含む。）の規定によりその対価を収納すべき会計年度の末日において、課税仕入れ及び課税貨物の保税地域からの引取りは予算決算及び会計令第二条（歳出の会計年度所属区分）又は地方自治法施行令第百四十三条（歳出の会計年度所属区分）（これらの規定の特例を定める規定を含む。）の規定によりその費用の支払をすべき会計年度の末日においてそれぞれ行われたものとすることができる。
<sup>art-73/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-73/par-1</sup>
With regard to transfers, etc. of assets, taxable purchases and the taking out of taxable goods from a bonded area conducted by the national government or a local government, a transfer, etc. of assets may be treated as having been conducted on the last day of the fiscal year in which the consideration for it is to be received pursuant to Article 1-2 (Classification of Revenue by Fiscal Year) of the Imperial Ordinance on Budget, Final Accounts and Accounting (Imperial Ordinance No. 165 of 1947) or Article 142 (Classification of Revenue by Fiscal Year) of the Order for Enforcement of the Local Autonomy Act (Cabinet Order No. 16 of 1947) (including provisions specifying special rules for these provisions), and a taxable purchase and the taking out of taxable goods from a bonded area may be treated as having been conducted on the last day of the fiscal year in which the costs of them are to be paid pursuant to Article 2 (Classification of Expenditure by Fiscal Year) of the Imperial Ordinance on Budget, Final Accounts and Accounting or Article 143 (Classification of Expenditure by Fiscal Year) of the Order for Enforcement of the Local Autonomy Act (including provisions specifying special rules for these provisions).
<sup>machine translation, not official</sup>

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## Cites
- art-73/par-1: 資産の譲渡等は予算決算及び会計令（昭和二十二年勅令第百六十五号）第一条の二 → e-Gov law 322IO0000000165, 第一条の二 (Article 1-2), art-1-2 — not held in this collection
- art-73/par-1: 又は地方自治法施行令（昭和二十二年政令第十六号）第百四十二条 → e-Gov law 322CO0000000016, 第百四十二条 (Article 142), art-142 — not held in this collection

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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-20261106T203801-038, 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