# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第八条 (Article 8)

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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: 第八条 (Article 8)（土地の貸付けから除外される場合） — address `art-8`
- 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-8
- 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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### 第八条（土地の貸付けから除外される場合） — Cases Excluded from Lending of Land
<sup>caption: machine translation, not official</sup>
<sup>art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-8</sup>

**第一項**  法別表第二第一号に規定する政令で定める場合は、同号に規定する土地の貸付けに係る期間が一月に満たない場合及び駐車場その他の施設の利用に伴つて土地が使用される場合とする。
<sup>art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-8/par-1</sup>
The cases specified by Cabinet Order prescribed in Appended Table 2, item (i) of the Act are the case where the period pertaining to the lending of land prescribed in item (i) of that Appended Table is less than one month and the case where land is used in connection with the use of a parking lot or other facility.
<sup>machine translation, not official</sup>

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## Cites
- art-8/par-1: 法別表第二第一号 → 消費税法 別表第二第一号 (Appended Table 2, item (i)), appdx-2/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-1 (e-Gov law ID 363AC0000000108)

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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-20261106T203801-005, 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