# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七十四条 (Article 74)

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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: 第七十四条 (Article 74)（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — address `art-74`
- 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-74
- 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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### 第七十四条（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments
<sup>caption: machine translation, not official</sup>
<sup>art-74 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74</sup>

**第一項**  法第六十条第三項に規定する国又は地方公共団体に準ずる法人として政令で定めるものは、法別表第三に掲げる法人のうち法令又はその法人の定款、寄附行為、規則若しくは規約（以下この条において「定款等」という。）に定める会計の処理の方法が国又は地方公共団体の会計の処理の方法に準ずるもので同項の規定の適用を受けることにつきその納税地を所轄する税務署長の承認を受けたものとする。
<sup>art-74/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1</sup>
The corporation specified by Cabinet Order as a corporation equivalent to the national government or a local government prescribed in Article 60, paragraph (3) of the Act is, among the corporations listed in Appended Table 3 of the Act, a corporation whose method of accounting treatment specified in laws and regulations or in its articles of incorporation, deed of endowment, rules or regulations (hereinafter in this Article referred to as "articles of incorporation, etc.") is equivalent to the method of accounting treatment of the national government or a local government and that has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of that paragraph.
<sup>machine translation, not official</sup>

**第二項**  前項の承認を受けた法人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、当該法人の会計の処理の方法に関する法令又は定款等の定めるところによりその資産の譲渡等の対価を収納すべき課税期間並びにその課税仕入れ及び課税貨物の保税地域からの引取りの費用の支払をすべき課税期間の末日に行われたものとすることができる。
<sup>art-74/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-2</sup>
With regard to transfers, etc. of assets, taxable purchases and the taking out of taxable goods from a bonded area conducted by a corporation that has received the approval under the preceding paragraph, they may be treated as having been conducted on the last day of the taxable period in which the consideration for the transfer, etc. of assets is to be received and of the taxable period in which the costs of the taxable purchase and of the taking out of taxable goods from a bonded area are to be paid, as provided in the laws and regulations concerning that corporation's method of accounting treatment or in its articles of incorporation, etc.
<sup>machine translation, not official</sup>

**第三項**  第一項の承認を受けようとする法人は、その法令又は定款等に定める会計の処理の方法その他財務省令で定める事項を記載した申請書に当該定款等の写しを添付し、これをその納税地を所轄する税務署長に提出しなければならない。
<sup>art-74/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-3</sup>
A corporation that intends to obtain the approval under paragraph (1) must submit to the district director having jurisdiction over its place for tax payment a written application stating the method of accounting treatment specified in its laws and regulations or articles of incorporation, etc. and other matters specified by Ministry of Finance Order, with a copy of those articles of incorporation, etc. attached.
<sup>machine translation, not official</sup>

**第四項**  税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、第二項の規定の適用を受けることを承認し、又はその申請に係る法令又は定款等に定める会計の処理の方法が国又は地方公共団体の会計の処理の方法に準ずるものでないと認めるときは、その申請を却下する。
<sup>art-74/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-4</sup>
Where a written application under the preceding paragraph is submitted, the district director is to examine it without delay and approve the application of paragraph (2), or reject the application if the district director finds that the method of accounting treatment specified in the laws and regulations or articles of incorporation, etc. relating to the application is not equivalent to the method of accounting treatment of the national government or a local government.
<sup>machine translation, not official</sup>

**第五項**  税務署長は、第一項の承認をした後、その承認に係る法令又は定款等に定める会計の処理の方法によることを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。
<sup>art-74/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-5</sup>
After having given the approval under paragraph (1), the district director may rescind that approval where the district director finds that special circumstances have arisen that make it inappropriate to follow the method of accounting treatment specified in the laws and regulations or articles of incorporation, etc. relating to the approval.
<sup>machine translation, not official</sup>

**第六項**  税務署長は、前二項の処分をするときは、その処分に係る法人に対し、書面によりその旨を通知する。
<sup>art-74/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-6</sup>
When taking a disposition under the preceding two paragraphs, the district director is to notify the corporation concerned of that fact in writing.
<sup>machine translation, not official</sup>

**第七項**  第一項の承認又は第五項の承認の取消しがあつた場合には、これらの処分のあつた日の属する課税期間以後の各課税期間についてその処分の効果が生ずるものとする。
<sup>art-74/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-7</sup>
Where the approval under paragraph (1) or the rescission of the approval under paragraph (5) is made, the effect of that disposition is to arise for each taxable period on or after the taxable period that includes the day on which those dispositions were made.
<sup>machine translation, not official</sup>

**第八項**  第一項の承認を受けている法人が第二項の規定の適用を受けることをやめようとする場合には、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。
<sup>art-74/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-8</sup>
Where a corporation that has received the approval under paragraph (1) intends to cease to be subject to the application of paragraph (2), it must submit to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第九項**  前項の届出書の提出があつた場合には、その提出があつた日の属する課税期間以後の各課税期間については、第一項の承認は、その効力を失う。
<sup>art-74/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-9</sup>
Where a written notification under the preceding paragraph is submitted, the approval under paragraph (1) ceases to be effective for each taxable period on or after the taxable period that includes the day on which it was submitted.
<sup>machine translation, not official</sup>

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## Cites
- art-74/par-1: 法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108)
- art-74/par-1: 法別表第三 → 消費税法 別表第三 (Appended Table 3), appdx-3 — https://japanlaw.org/ja/consumption-tax-act/appdx-3 (e-Gov law ID 363AC0000000108)
- art-74/par-1: この条 → 消費税法施行令 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74
- art-74/par-2: 前項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-3: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-4: 前項 → 消費税法施行令 第七十四条第三項 (Article 74, paragraph (3)), art-74/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-3
- art-74/par-4: 第二項 → 消費税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-2
- art-74/par-5: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-6: 前二項 → 消費税法施行令 第七十四条第四項 (Article 74, paragraph (4)), art-74/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-4
- art-74/par-6: 前二項 → 消費税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-5
- art-74/par-7: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-7: 第五項 → 消費税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-5
- art-74/par-8: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1
- art-74/par-8: 第二項 → 消費税法施行令 第七十四条第二項 (Article 74, paragraph (2)), art-74/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-2
- art-74/par-9: 前項 → 消費税法施行令 第七十四条第八項 (Article 74, paragraph (8)), art-74/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-8
- art-74/par-9: 第一項 → 消費税法施行令 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1

## Cited by

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

- 消費税法施行令 第七十条の九第一項第三号（適格請求書の交付を免除する課税資産の譲渡等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-1/item-3
- 消費税法施行令 第七十四条第一項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-1
- 消費税法施行令 第七十四条第二項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-2
- 消費税法施行令 第七十四条第三項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-3
- 消費税法施行令 第七十四条第四項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-4
- 消費税法施行令 第七十四条第五項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-5
- 消費税法施行令 第七十四条第六項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-6
- 消費税法施行令 第七十四条第七項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-7
- 消費税法施行令 第七十四条第八項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-8
- 消費税法施行令 第七十四条第九項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-74/par-9
- 消費税法施行令 附則第十四条第一項（国又は地方公共団体に準ずる法人に係る承認に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-14/par-1
- 消費税法施行令 附則第十四条第三項（国又は地方公共団体に準ずる法人に係る承認に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-14/par-3
- 消費税法施行令 附則第六条第一項（国又は地方公共団体に準ずる法人に係る資産の譲渡等の時期の特例の承認申請に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4182-129/art-6/par-1
- 消費税法施行規則 第二十八条第一項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例の承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-28/par-1 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第二十八条第二項（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例の承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-28/par-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 第二十八条第二項第二号（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例の承認申請書の記載事項等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-28/par-2/item-2 (e-Gov law ID 363M50000040053)
- 消費税法施行規則 附則第二条第二項（経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4269-58/art-2/par-2 (e-Gov law ID 363M50000040053)

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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