# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 附　則 (Supplementary Provisions) — address `suppl-3632-360` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360 - 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. --- ## 附　則 suppl-3632-360 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3632-360/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-1 **第一項** この政令は、法の施行の日から施行する。ただし、附則第二十条から第二十二条までの規定は、平成元年三月一日から施行する。 suppl-3632-360/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-1/par-1 This Cabinet Order comes into effect on the date of enforcement of the Act; provided, however, that the provisions of Articles 20 through 22 of the Supplementary Provisions come into effect on March 1, 1989. machine translation, not official ### 第二条（旅客運賃等の範囲等） — Scope, etc. of Passenger Fares, etc. caption: machine translation, not official suppl-3632-360/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2 **第一項** 法附則第二条第一項に規定する課税資産の譲渡等に係る対価で政令で定めるものは、次に掲げるものとする。 suppl-3632-360/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1 The consideration for taxable transfers, etc. of assets prescribed in Article 2, paragraph (1) of the Supplementary Provisions of the Act that is specified by Cabinet Order is the following: machine translation, not official **一** 汽車、電車、乗合自動車、船舶又は航空機に係る旅客運賃（料金を含む。） suppl-3632-360/art-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1/item-1 passenger fares (including charges) for trains, electric trains, shared-ride motor vehicles, ships or aircraft; machine translation, not official **二** 映画、演劇、演芸、音楽、スポーツ又は見せ物を不特定かつ多数の者に見せ、又は聴かせる場所への入場料金 suppl-3632-360/art-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1/item-2 admission fees for places where films, plays, variety performances, music, sports or spectacles are presented for viewing or listening by unspecified and numerous persons; machine translation, not official **三** 競馬場、競輪場、小型自動車競走場又はモーターボート競走場への入場料金 suppl-3632-360/art-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1/item-3 admission fees for racecourses, bicycle racing tracks, small motor vehicle racing tracks or motorboat racing venues; machine translation, not official **四** 美術館、遊園地、動物園、博覧会の会場その他不特定かつ多数の者が入場する施設又は場所でこれらに類するものへの入場料金 suppl-3632-360/art-2/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-1/item-4 admission fees for art museums, amusement parks, zoos, exposition venues, and other facilities or places similar to these that are entered by unspecified and numerous persons. machine translation, not official **第二項** 法附則第二条第二項に規定する政令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等で、検針その他これに類する行為に基づき料金の支払を受ける権利が確定されるものとする。 suppl-3632-360/art-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2 The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act are the following taxable transfers, etc. of assets, for which the right to receive payment of charges is fixed on the basis of meter reading or any act similar thereto: machine translation, not official **一** 電気の供給 suppl-3632-360/art-2/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-1 supply of electricity; machine translation, not official **二** ガスの供給 suppl-3632-360/art-2/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-2 supply of gas; machine translation, not official **三** 水道水又は工業用水の供給及び下水道を使用させる行為 suppl-3632-360/art-2/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-3 supply of tap water or industrial water, and the act of allowing the use of sewerage; machine translation, not official **四** 法附則第二条第二項に規定する電気通信役務の提供 suppl-3632-360/art-2/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-4 provision of telecommunications services prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act; machine translation, not official **五** 熱供給（熱供給事業法第二条第一項（定義）に規定する熱供給をいう。）及び温泉の供給 suppl-3632-360/art-2/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-2/item-5 heat supply (meaning heat supply prescribed in Article 2, paragraph (1) (Definitions) of the Heat Supply Business Act) and supply of hot spring water. machine translation, not official **第三項** 法附則第二条第二項に規定する政令で定める部分は、同項に規定する特定継続供給等に係る課税資産の譲渡等のうち、平成元年四月一日（以下「適用日」という。）以後初めて支払を受ける権利が確定される料金を前回確定日（その直前の料金の支払を受ける権利が確定した日をいう。以下この項において同じ。）から適用日以後初めて料金の支払を受ける権利が確定される日までの期間の月数で除し、これに前回確定日から同月三十日までの期間の月数を乗じて計算した金額に係る部分とする。 suppl-3632-360/art-2/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-3 The portion specified by Cabinet Order prescribed in Article 2, paragraph (2) of the Supplementary Provisions of the Act is the portion relating to the amount calculated by dividing the charges for which the right to receive payment is first fixed on or after April 1, 1989 (hereinafter referred to as the "application date"), among the taxable transfers, etc. of assets by specified continuous supply prescribed in that paragraph, by the number of months in the period from the previous fixing date (meaning the day on which the right to receive payment of the immediately preceding charges was fixed; the same applies hereinafter in this paragraph) to the day on which the right to receive payment of charges is first fixed on or after the application date, and multiplying the result by the number of months in the period from the previous fixing date to the 30th day of that month. machine translation, not official **第四項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-3632-360/art-2/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-4 The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month. machine translation, not official ### 第三条（工事の請負に係る契約に類する契約の範囲等） — Scope of Contracts Similar to Contracts for Construction Work, etc. caption: machine translation, not official suppl-3632-360/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3 **第一項** 法附則第三条第一項に規定する政令で定める契約は、測量、地質調査、工事の施工に関する調査、企画、立案及び監理並びに設計、映画の制作、ソフトウエアの開発その他の請負に係る契約（委任その他の請負に類する契約を含む。）で、仕事の完成に長期間を要し、かつ、当該仕事の目的物の引渡しが一括して行われることとされているもののうち当該契約に係る仕事の内容につき相手方の注文が付されているもの（建物の譲渡に係る契約で、当該建物の内装若しくは外装又は設備の設置若しくは構造についての当該建物の譲渡を受ける者の注文に応じて建築される建物に係るものを含む。）とする。 suppl-3632-360/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3/par-1 The contracts specified by Cabinet Order prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act are, among contracts relating to surveying, geological surveys, surveys concerning the execution of construction work, planning, drafting and supervision, and design, film production, software development and other work contracts (including mandates and other contracts similar to work contracts), those for which completion of the work requires a long period and delivery of the subject matter of the work is to be made in one lump, and in which the other party's order is attached concerning the content of the work under the contract (including contracts relating to the transfer of a building that relate to a building constructed in response to an order by the person receiving the transfer of the building concerning the interior or exterior finishing of the building or the installation or structure of its facilities). machine translation, not official **第二項** 法附則第三条第二項第三号に規定する政令で定める要件は、当該貸付けに係る資産の取得に要した費用の額及び付随費用の額（利子又は保険料の額を含む。）の合計額のうちに当該契約期間中に支払われる当該資産の貸付けの対価の額の合計額の占める割合が百分の九十以上であるように当該契約において定められていることとする。 suppl-3632-360/art-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3/par-2 The requirements specified by Cabinet Order prescribed in Article 3, paragraph (2), item (iii) of the Supplementary Provisions of the Act are that the contract provides that the proportion accounted for by the total amount of consideration for the lending of assets paid during the contract period, in the total of the amount of expenses required to acquire the assets relating to that lending and the amount of incidental expenses (including the amount of interest or insurance premiums), is 90/100 or more. machine translation, not official **第三項** 法附則第三条第三項に規定する分割して支払われる契約として政令で定めるものは、割賦販売法第二条第五項（定義）に規定する前払式特定取引に係る契約のうち、同項に規定する指定役務の提供に係るものとする。 suppl-3632-360/art-3/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3/par-3 The contracts under which payment is made in installments specified by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act are, among contracts relating to specified prepaid transactions prescribed in Article 2, paragraph (5) (Definitions) of the Installment Sales Act, those relating to the provision of designated services prescribed in that paragraph. machine translation, not official ### 第四条（予約販売に係る書籍等に関する経過措置） — Transitional Measures Concerning Books, etc. Sold by Subscription caption: machine translation, not official suppl-3632-360/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4 **第一項** 法の施行の日（以下「施行日」という。）前に締結した不特定かつ多数の者に定期的に継続して供給することを約する契約に基づき譲渡される書籍その他の物品で当該契約に定められた当該譲渡に係る対価の全部又は一部を適用日前に領収している場合において、当該対価の領収に係る書籍その他の物品の譲渡が適用日以後に行われるときは、当該書籍その他の物品に係る課税資産の譲渡等のうち当該領収した対価に係る部分については、消費税を課さない。 suppl-3632-360/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-1 Where, with respect to books or other goods transferred under a contract concluded before the date of enforcement of the Act (hereinafter referred to as the "Effective Date") that promises periodic and continuous supply to unspecified and numerous persons, all or part of the consideration for that transfer stipulated in that contract has been received before the application date, and the transfer of the books or other goods relating to the receipt of that consideration is made on or after the application date, consumption tax is not imposed on the portion of the taxable transfer, etc. of assets relating to those books or other goods that relates to the consideration so received. machine translation, not official **第二項** 不特定かつ多数の者に週、月その他の一定の期間を周期として定期的に発行される新聞又は雑誌で、その発行する者が発売する日を指定するもののうちその指定する日が適用日前であるものの譲渡が適用日以後に行われる場合には、当該新聞又は雑誌に係る課税資産の譲渡等については、消費税を課さない。 suppl-3632-360/art-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-2 Where a newspaper or magazine that is issued periodically to unspecified and numerous persons at intervals of a week, a month or any other fixed period, for which the issuer designates the sale date, and whose designated date is before the application date, is transferred on or after the application date, consumption tax is not imposed on the taxable transfer, etc. of assets relating to that newspaper or magazine. machine translation, not official **第三項** 通信販売（不特定かつ多数の者に商品の内容、販売価格その他の条件を提示し、郵便、電話その他の方法により売買契約の申込みを受けて当該提示した条件に従つて行う商品の販売をいい、第一項に規定する契約に係る販売を除く。）の方法により商品を販売する事業者が、施行日前に当該条件を提示し、又は提示する準備を完了した場合において、適用日前に申込みを受けて当該提示した条件に従つて適用日以後に商品を販売するときは、当該商品に係る課税資産の譲渡等については、消費税を課さない。 suppl-3632-360/art-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-3 Where a business operator that sells goods by the method of mail order sale (meaning the sale of goods carried out by presenting the content of the goods, the sales price and other conditions to unspecified and numerous persons, receiving offers for sales contracts by mail, telephone or other methods, and following the conditions so presented, and excluding sales relating to the contracts prescribed in paragraph (1)) has presented those conditions, or has completed preparations to present them, before the Effective Date, and sells goods on or after the application date in accordance with the conditions so presented, in response to offers received before the application date, consumption tax is not imposed on the taxable transfer, etc. of assets relating to those goods. machine translation, not official **第四項** 事業者が、前三項の規定の適用を受けた課税資産の譲渡等に係る書籍、新聞その他の物品を譲り受けた場合には、適用日前に当該書籍、新聞その他の物品を譲り受けたものとみなす。 suppl-3632-360/art-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-4 Where a business operator acquires books, newspapers or other goods relating to a taxable transfer, etc. of assets to which any of the preceding three paragraphs has applied, it is deemed to have acquired those books, newspapers or other goods before the application date. machine translation, not official ### 第五条（輸出物品販売場の許可に関する経過措置） — Transitional Measures Concerning Permission for Tax-Free Shops caption: machine translation, not official suppl-3632-360/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-5 **第一項** 法附則第四条の規定による届出は、次に掲げる事項を記載した書面により行うものとする。 suppl-3632-360/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1 The notification under Article 4 of the Supplementary Provisions of the Act is to be made in a document stating the following matters: machine translation, not official **一** 届出者の氏名又は名称及び納税地（納税地と住所若しくは居所又は本店若しくは主たる事務所の所在地（以下この号において「住所等」という。）とが異なる場合には、納税地及び住所等） suppl-3632-360/art-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-1 the name or title of the person making the notification and the place for tax payment (where the place for tax payment differs from the address or residence or the location of the head office or principal office (hereinafter in this item referred to as the "address, etc."), the place for tax payment and the address, etc.); machine translation, not official **二** 法附則第四条に規定する許可を受けている輸出物品販売場の所在地及び当該許可を受けた年月日 suppl-3632-360/art-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-2 the location of the tax-free shop for which the permission prescribed in Article 4 of the Supplementary Provisions of the Act has been received and the date on which that permission was received; machine translation, not official **三** 適用日以後に輸出物品販売場において非居住者に対し譲渡を行おうとする物品の品名 suppl-3632-360/art-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-3 the names of the goods that the person intends to transfer to non-residents at a tax-free shop on or after the application date; machine translation, not official **四** その他参考となるべき事項 suppl-3632-360/art-5/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-4 any other matters for reference. machine translation, not official ### 第六条（公共法人等の事業年度に係る届出に関する経過措置） — Transitional Measures Concerning Notification of Business Years of Public Corporations, etc. caption: machine translation, not official suppl-3632-360/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-6 **第一項** 適用日において、第三条第二項に規定する法令又は定款等に会計年度等の定めがない公共法人等が国内において課税資産の譲渡等に係る事業を行つている場合には、適用日以後二月以内に、同項に規定する会計年度等を定めてこれを納税地を所轄する税務署長に届け出なければならない。 suppl-3632-360/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-1 Where, on the application date, a public corporation, etc. for which the laws and regulations or articles of incorporation, etc. prescribed in Article 3, paragraph (2) do not prescribe a fiscal year, etc. is conducting business pertaining to taxable transfers, etc. of assets in Japan, it must, within two months after the application date, prescribe the fiscal year, etc. prescribed in that paragraph and notify the district director having jurisdiction over its place for tax payment of it. machine translation, not official **第二項** 前項の規定による届出をすべき公共法人等がその届出をしない場合には、第三条第二項の規定による届出をしないものとみなして、同条第三項又は第四項の規定を適用する。 suppl-3632-360/art-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-2 Where a public corporation, etc. that is to make the notification under the preceding paragraph does not make that notification, it is deemed not to have made the notification under Article 3, paragraph (2), and paragraph (3) or (4) of that Article applies. machine translation, not official ### 第七条（納税義務の免除の適用を受けない旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Not Being Subject to Exemption from Tax Liability caption: machine translation, not official suppl-3632-360/art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-7 **第一項** 事業者が法第九条第四項に規定する届出書を適用日から平成元年九月三十日（適用日の属する課税期間に係る法第四十五条第一項の規定による申告書の提出期限が同月三十日前である場合には、当該提出期限）までの間に納税地を所轄する税務署長に提出した場合には、適用日の属する課税期間以後の課税期間については、法第九条第四項の規定を適用する。この場合において、同条第六項中「翌課税期間」とあるのは、「平成元年四月一日の属する課税期間」とする。 suppl-3632-360/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-7/par-1 Where a business operator submits the written notification prescribed in Article 9, paragraph (4) of the Act to the district director having jurisdiction over its place for tax payment during the period from the application date to September 30, 1989 (or, where the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date falls before the 30th day of that month, that deadline for filing), Article 9, paragraph (4) of the Act applies for the taxable periods on or after the taxable period that includes the application date. In this case, the phrase "following taxable period" in Article 9, paragraph (6) of the Act is deemed to be replaced with "taxable period that includes April 1, 1989". machine translation, not official ### 第八条（相続があつた場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc. caption: machine translation, not official suppl-3632-360/art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-8 **第一項** 第二十一条第二項、第二十二条第六項及び第二十三条第七項から第九項までの規定は、施行日の翌日以後にこれらの規定に規定する第一次相続、他の合併及び他の分割があつた場合について適用する。 suppl-3632-360/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-8/par-1 The provisions of Article 21, paragraph (2), Article 22, paragraph (6) and Article 23, paragraphs (7) through (9) apply where the first inheritance, other merger and other company split prescribed in those provisions occur on or after the day following the Effective Date. machine translation, not official **第二項** 第二十二条第六項及び第二十三条第七項から第九項までの規定の適用がある場合において、第二十二条第六項に規定する他の合併及び第二十三条第七項から第九項までに規定する他の分割に係る基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-8/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-8/par-2 Where the provisions of Article 22, paragraph (6) and Article 23, paragraphs (7) through (9) apply, if the first day of the period corresponding to the base period relating to the other merger prescribed in Article 22, paragraph (6) and the other company split prescribed in Article 23, paragraphs (7) through (9) falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period. machine translation, not official ### 第九条（適用日前の長期工事の請負に係る対価の額の計算方法） — Method of Calculating Amount of Consideration for Contracts for Long-Term Construction Before the Application Date caption: machine translation, not official suppl-3632-360/art-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-9 **第一項** 法附則第八条第一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、同項に規定する長期工事に係る対価の額に、適用日の前日の現況により当該長期工事につき見積もられる工事原価の額のうちに当該長期工事の着手の日から適用日の前日までの間に支出した原材料費、労務費その他の経費の額の合計額の占める割合を乗じて計算した金額とする。 suppl-3632-360/art-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-9/par-1 The amount calculated as specified by Cabinet Order prescribed in Article 8, paragraph (1) of the Supplementary Provisions of the Act is the amount calculated by multiplying the amount of consideration for the long-term construction prescribed in that paragraph by the proportion accounted for by the total amount of raw material costs, labor costs and other expenses paid during the period from the day of commencement of that long-term construction to the day preceding the application date, in the amount of construction cost estimated for that long-term construction on the basis of the situation as of the day preceding the application date. machine translation, not official ### 第十条（小規模事業者に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators caption: machine translation, not official suppl-3632-360/art-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-10 **第一項** 第四十条第一項の規定は、同項に規定する個人事業者が適用日以後に行う資産の譲渡等に係る同項第一号に規定する売掛金等の額及び当該個人事業者が適用日以後に行う課税仕入れに係る同項第二号に規定する買掛金等の額について適用する。 suppl-3632-360/art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-10/par-1 The provisions of Article 40, paragraph (1) apply to the amount of accounts receivable, etc. prescribed in item (i) of that paragraph relating to transfers, etc. of assets made on or after the application date by an individual business operator prescribed in that paragraph, and to the amount of accounts payable, etc. prescribed in item (ii) of that paragraph relating to taxable purchases made on or after the application date by that individual business operator. machine translation, not official ### 第十一条（普通乗用自動車の税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for Standard Passenger Cars caption: machine translation, not official suppl-3632-360/art-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11 **第一項** 法附則第十一条第二項に規定する政令で定める乗用自動車は、当該乗用自動車を保税地域から引き取る者が、当該乗用自動車がその引取り前に一年以上使用されていたものであることを証する書類を当該保税地域を所轄する税関長に提示して確認を受けたものとする。 suppl-3632-360/art-11/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-1 The passenger cars specified by Cabinet Order prescribed in Article 11, paragraph (2) of the Supplementary Provisions of the Act are those for which the person who takes the passenger car out of a bonded area has presented, to the director-general of the customs house having jurisdiction over that bonded area, a document certifying that the passenger car had been used for one year or more before being taken out, and has received confirmation. machine translation, not official **第二項** 事業者が、法附則第十一条第一項に規定する期間内に同項に規定する普通乗用自動車（以下この条において「普通乗用自動車」という。）につき法第十六条第一項に規定する延払条件付販売等を行つた場合において、当該普通乗用自動車の譲渡につき同項の規定の適用を受けたときは、当該普通乗用自動車の当該延払条件付販売等に係る賦払金の額で、法附則第十一条第一項に規定する期間後にその支払の期日が到来するものに係る部分の資産の譲渡に係る消費税については、同条第三項に規定する税率による。 suppl-3632-360/art-11/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-2 Where a business operator has conducted, with respect to a standard passenger car prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act (hereinafter in this Article referred to as "standard passenger car") within the period prescribed in that paragraph, a sale on deferred payment terms prescribed in Article 16, paragraph (1) of the Act, and the provisions of that paragraph have been applied to the transfer of that standard passenger car, the consumption tax on the transfer of assets relating to the portion of the installments for that sale on deferred payment terms of that standard passenger car whose payment due date arrives after the period prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act is at the tax rate prescribed in Article 11, paragraph (3) of the Supplementary Provisions of the Act. machine translation, not official **第三項** 普通乗用自動車の譲渡を行う事業者の前項に規定する税率が適用される同項に規定する資産の譲渡が行われた各課税期間に係る法第四十二条第一項の規定による申告書で法第四十三条第一項各号に掲げる事項を記載したもの及び法第四十五条第一項の規定による申告書については、法第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。 suppl-3632-360/art-11/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-3 With respect to the return under Article 42, paragraph (1) of the Act that states the matters set out in the items of Article 43, paragraph (1) of the Act and the return under Article 45, paragraph (1) of the Act, for each taxable period in which a business operator that makes transfers of standard passenger cars made the transfer of assets prescribed in the preceding paragraph to which the tax rate prescribed in that paragraph applies, the phrase "the total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the Act is deemed to be replaced with "the amounts of the tax base classified by each different tax rate and the total of those amounts", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of the Act is deemed to be replaced with "tax base amount classified by each different tax rate". machine translation, not official **第四項** 法附則第十一条第一項に規定する期間内に保税地域から引き取られる普通乗用自動車に係る法第四十七条第一項及び第二項の規定による申告書については、同条第一項中「課税標準である金額」とあるのは「税率の異なるごとに区分した課税標準である金額」と、同項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。 suppl-3632-360/art-11/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-4 With respect to the return under Article 47, paragraphs (1) and (2) of the Act for standard passenger cars taken out of a bonded area within the period prescribed in Article 11, paragraph (1) of the Supplementary Provisions of the Act, the phrase "the amount of the tax base" in Article 47, paragraph (1) of the Act is deemed to be replaced with "the amount of the tax base classified by each different tax rate", and the phrase "tax base amount" in item (ii) of that paragraph with "tax base amount classified by each different tax rate". machine translation, not official **第五項** 法附則第十一条第一項の規定の適用を受ける普通乗用自動車に係る第五条の規定の適用については、同条中「百三分の百」とあるのは、「百六分の百」とする。 suppl-3632-360/art-11/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-5 With respect to the application of Article 5 to standard passenger cars to which Article 11, paragraph (1) of the Supplementary Provisions of the Act applies, the phrase "100/103" in Article 5 is deemed to be replaced with "100/106". machine translation, not official ### 第十二条（仕入れに係る消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Amount of Consumption Tax on Purchases caption: machine translation, not official suppl-3632-360/art-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12 **第一項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、適用日から平成元年九月三十日までの間に支出する費用（法第七条第一項第一号から第四号までの規定（同項第三号にあつては、貨物の輸送に係る部分に限る。）又は第十七条第二項第一号から第四号まで、第六号若しくは第七号の規定に掲げる資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該資産の譲渡等に係る役務の提供を受ける場合及び国内以外の地域において資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該資産の譲渡等に係る役務の提供を受ける場合に支出する費用を除く。以下この項において同じ。）について法第三十条第一項に規定する課税仕入れに係る消費税額を計算する場合において、当該費用の額を国内における当該課税仕入れに係る支払対価の額（同項に規定する課税仕入れに係る支払対価の額をいう。以下この項において同じ。）と当該課税仕入れに係る支払対価の額以外のものとに区分することが困難な科目（製造原価その他これに準ずる原価にあつては、これらの原価を構成する科目）で特定科目以外の科目があるときは、当該科目に属する費用の額については、当該費用の全額は、国内において行つた課税仕入れに係る支払対価の額に該当するものとして、当該課税仕入れに係る消費税額を計算することができる。 suppl-3632-360/art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-1 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) calculates the consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Act with respect to expenses paid during the period from the application date to September 30, 1989 (excluding expenses paid in the case of acquiring or leasing assets relating to the transfers, etc. of assets set out in Article 7, paragraph (1), items (i) through (iv) of the Act (for item (iii) of that paragraph, limited to the portion pertaining to the transport of cargo) or Article 17, paragraph (2), items (i) through (iv), (vi) or (vii), or in the case of receiving the provision of services relating to those transfers, etc. of assets, and expenses paid in the case of acquiring or leasing assets relating to transfers, etc. of assets outside Japan or receiving the provision of services relating to those transfers, etc. of assets; the same applies hereinafter in this paragraph), if there is, among the accounts for which it is difficult to classify the amount of those expenses into the amount of consideration paid for taxable purchases in Japan (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Act; the same applies hereinafter in this paragraph) and amounts other than the amount of consideration paid for those taxable purchases (for manufacturing costs and other costs equivalent thereto, the accounts constituting those costs), an account other than a specified account, then with respect to the amount of expenses belonging to that account, the business operator may calculate the consumption tax on those taxable purchases on the basis that the whole amount of those expenses falls under the amount of consideration paid for taxable purchases made in Japan. machine translation, not official **第二項** 前項に規定する特定科目とは、人件費、保険料（共済掛金その他保険料に類するものを含む。）、租税公課、寄附金（補助金を含む。）、地代、支払利息（手形の割引料、保証料その他これらに類するものを含む。）及び損害賠償金その他の補償金の属する科目並びに土地（土地の上に存する権利を含む。）及び法別表第一第二号に規定する有価証券その他これに類するものの取得の対価の額の属する科目とする。 suppl-3632-360/art-12/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-2 The specified accounts prescribed in the preceding paragraph are the accounts to which personnel expenses, insurance premiums (including mutual aid premiums and other items similar to insurance premiums), taxes and public charges, donations (including subsidies), land rent, interest paid (including bill discount charges, guarantee fees and other items similar thereto), and damages and other compensation belong, and the accounts to which the amount of consideration for the acquisition of land (including rights existing on land), securities prescribed in Appended Table 1, item (ii) of the Act and other similar things belongs. machine translation, not official **第三項** 第一項に規定する費用を支出する基因となつた行為が法附則第二条第二項若しくは第三項若しくは第三条第五項又は附則第四条第四項の規定により適用日前に行われたものとみなされるものに係る費用の額については、一の取引に係る費用の額が百万円以下である場合に限り、第一項に規定する費用の額に含まれるものとする。 suppl-3632-360/art-12/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-3 For the amount of expenses relating to those for which the act that gave rise to the payment of the expenses prescribed in paragraph (1) is deemed, under Article 2, paragraph (2) or (3) or Article 3, paragraph (5) of the Supplementary Provisions of the Act or Article 4, paragraph (4) of the Supplementary Provisions, to have been done before the application date, the amount is included in the amount of expenses prescribed in paragraph (1) only where the amount of expenses for a single transaction is 1,000,000 yen or less. machine translation, not official ### 第十三条（課税売上割合に準ずる割合に関する経過措置） — Transitional Measures Concerning Ratio Equivalent to the Taxable Sales Ratio caption: machine translation, not official suppl-3632-360/art-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-13 **第一項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、適用日の属する課税期間の末日までに法第三十条第三項第二号の承認を受けることができなかつたことにつきやむを得ない事情がある場合において、適用日の属する課税期間に係る法第四十五条第一項の規定による申告書の提出期限までに当該承認を受けたときは、当該課税期間中に当該承認を受けたものとみなして、法第三十条第三項の規定を適用する。 suppl-3632-360/art-13/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-13/par-1 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) was unable, due to unavoidable circumstances, to obtain the approval under Article 30, paragraph (3), item (ii) of the Act by the last day of the taxable period that includes the application date, and obtains that approval by the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date, Article 30, paragraph (3) of the Act applies on the premise that the business operator is deemed to have obtained that approval during that taxable period. machine translation, not official ### 第十四条（課税仕入れ等の税額の控除に係る帳簿又は請求書等の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Entered in Books or Invoices, etc. for Deduction of Amount of Tax on Taxable Purchases, etc. caption: machine translation, not official suppl-3632-360/art-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-14 **第一項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が適用日から平成元年九月三十日までの間に行つた課税仕入れ（第四十九条第一項の規定の適用を受ける課税仕入れを除く。）については、法第三十条第八項第一号の規定により同条第七項の帳簿に記載することとされている事項のうち同号イに掲げる事項は、同号の規定にかかわらず、その記載を省略することができる。 suppl-3632-360/art-14/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-14/par-1 With respect to taxable purchases made by a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) during the period from the application date to September 30, 1989 (excluding taxable purchases to which Article 49, paragraph (1) applies), of the matters that are to be entered in the books under Article 30, paragraph (7) of the Act pursuant to Article 30, paragraph (8), item (i) of the Act, the matters set out in (a) of that item may be omitted from the entry, notwithstanding that item. machine translation, not official **第二項** 適用日から平成元年九月三十日までの間に事業者に対し他の事業者が行う課税資産の譲渡等（法第七条第一項、法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの及び第四十九条第三項各号に掲げる事業に係るものを除く。）につき交付される請求書、納品書その他これらに類する書類については、法第三十条第九項第一号イからニまでに掲げる事項が記載されているときは、これを同条第七項の請求書等に該当するものとみなす。 suppl-3632-360/art-14/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-14/par-2 With respect to invoices, delivery slips and other similar documents issued in relation to taxable transfers, etc. of assets made by another business operator to a business operator during the period from the application date to September 30, 1989 (excluding those for which consumption tax is exempted under Article 7, paragraph (1) or Article 8, paragraph (1) of the Act or other laws or treaties, and those relating to the businesses set out in the items of Article 49, paragraph (3)), where the matters set out in Article 30, paragraph (9), item (i), (a) through (d) of the Act are stated, they are deemed to fall under the invoices, etc. under paragraph (7) of that Article. machine translation, not official ### 第十五条（仕入れに係る消費税額の控除の特例の適用がない分割に係る課税期間等に関する経過措置） — Transitional Measures Concerning Taxable Periods, etc. Relating to Company Splits Not Subject to the Special Provisions on Deduction of Consumption Tax on Purchases caption: machine translation, not official suppl-3632-360/art-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-15 **第一項** 第五十五条の規定は、施行日の翌日以後に同条に規定する分割又は他の分割があつた場合について適用する。 suppl-3632-360/art-15/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-15/par-1 The provisions of Article 55 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date. machine translation, not official **第二項** 第五十五条第一項第二号から第五号までの規定の適用がある場合において、これらの規定に規定する基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-15/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-15/par-2 Where the provisions of Article 55, paragraph (1), items (ii) through (v) apply, if the first day of the period corresponding to the base period prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period. machine translation, not official **第三項** 第五十五条第二項から第四項までの規定の適用がある場合において、これらの規定に規定する他の分割に係る基準期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-15/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-15/par-3 Where the provisions of Article 55, paragraphs (2) through (4) apply, if the first day of the period corresponding to the base period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period. machine translation, not official ### 第十六条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases caption: machine translation, not official suppl-3632-360/art-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-16 **第一項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が法第三十七条第一項に規定する届出書を適用日から平成元年九月三十日（適用日の属する課税期間に係る法第四十五条第一項の規定による申告書の提出期限が同月三十日前である場合には、当該提出期限）までの間に納税地を所轄する税務署長に提出した場合には、適用日の属する課税期間以後の課税期間については、法第三十七条第一項の規定を適用する。この場合において、同条第三項中「翌課税期間」とあるのは、「平成元年四月一日の属する課税期間」とする。 suppl-3632-360/art-16/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-16/par-1 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) submits the written notification prescribed in Article 37, paragraph (1) of the Act to the district director having jurisdiction over its place for tax payment during the period from the application date to September 30, 1989 (or, where the deadline for filing the return under Article 45, paragraph (1) of the Act for the taxable period that includes the application date falls before the 30th day of that month, that deadline for filing), Article 37, paragraph (1) of the Act applies for the taxable periods on or after the taxable period that includes the application date. In this case, the phrase "following taxable period" in Article 37, paragraph (3) of the Act is deemed to be replaced with "taxable period that includes April 1, 1989". machine translation, not official ### 第十七条（売上げに係る対価の返還等に係る帳簿の記載事項に関する経過措置） — Transitional Measures Concerning Matters to Be Entered in Books Relating to Refunds, etc. of Consideration for Sales caption: machine translation, not official suppl-3632-360/art-17 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-17 **第一項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が適用日から平成元年九月三十日までの間に行つた法第三十八条第一項に規定する売上げに係る対価の返還等（第四十九条第三項各号に掲げる事業に係るものを除く。）については、第五十八条第一項の規定により同項の帳簿に記載することとされている事項のうち同項第一号に掲げる事項は、同項の規定にかかわらず、その記載を省略することができる。 suppl-3632-360/art-17/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-17/par-1 With respect to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act made by a business operator (excluding a business operator exempted from the obligation to pay consumption tax pursuant to Article 9, paragraph (1), main clause of the Act) during the period from the application date to September 30, 1989 (excluding those relating to the businesses set out in the items of Article 49, paragraph (3)), of the matters that, pursuant to Article 58, paragraph (1), are to be entered in the books referred to in that paragraph, the matters set out in item (i) of that paragraph may be omitted from the entry, notwithstanding that paragraph. machine translation, not official ### 第十八条（限界控除の適用がない分割に係る課税期間に関する経過措置） — Transitional Measures Concerning Taxable Periods Relating to Company Splits Not Subject to Marginal Deduction caption: machine translation, not official suppl-3632-360/art-18 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18 **第一項** 第六十条の規定は、施行日の翌日以後に同条に規定する分割又は他の分割があつた場合について適用する。 suppl-3632-360/art-18/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-1 The provisions of Article 60 apply where the company split prescribed in that Article or another company split occurs on or after the day following the Effective Date. machine translation, not official **第二項** 第六十条第一項各号の規定の適用がある場合において、同項第一号ロに規定する分割子法人の当該課税期間の末日以前一年以内に終了した当該分割に係る分割親法人の各課税期間のうち最初の課税期間の初日又は同項第二号ロに規定する分割親法人の当該課税期間の末日以前一年以内に終了した当該分割子法人の各課税期間のうち最初の課税期間の初日が施行日前であるときは、法が当該課税期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-18/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-2 Where the items of Article 60, paragraph (1) apply, if the first day of the first taxable period among the taxable periods of the split-off parent corporation relating to the company split that ended within one year on or before the last day of the taxable period of the split-off subsidiary corporation prescribed in item (i), (b) of that paragraph, or the first day of the first taxable period among the taxable periods of the split-off subsidiary corporation that ended within one year on or before the last day of the taxable period of the split-off parent corporation prescribed in item (ii), (b) of that paragraph, falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that taxable period. machine translation, not official **第三項** 第六十条第二項から第四項までの規定（これらの規定を第六十一条第二項において準用する場合を含む。）の適用がある場合において、これらの規定に規定する他の分割に係る課税期間に対応する期間の初日が施行日前であるときは、法が当該期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3632-360/art-18/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-18/par-3 Where the provisions of Article 60, paragraphs (2) through (4) (including where those provisions apply mutatis mutandis under Article 61, paragraph (2)) apply, if the first day of the period corresponding to the taxable period relating to the other company split prescribed in those provisions falls before the Effective Date, those provisions apply on the assumption that the Act had been in effect from the first day of that period. machine translation, not official ### 第十九条（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc. caption: machine translation, not official suppl-3632-360/art-19 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-19 **第一項** 第七十五条第三項から第七項までの規定は、適用日以後に受け入れるこれらの規定に規定する特定収入について適用する。 suppl-3632-360/art-19/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-19/par-1 The provisions of Article 75, paragraphs (3) through (7) apply to the specified income prescribed in those provisions that is received on or after the application date. machine translation, not official ### 第十九条の二（農業協同組合中央会の特例） — Special Provisions for Central Unions of Agricultural Co-operatives caption: machine translation, not official suppl-3632-360/art-19-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-19-2 **第一項** 法附則第十九条の二に規定する政令で定める法令は、法その他の消費税に関する法令とする。 suppl-3632-360/art-19-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-19-2/par-1 The laws and regulations specified by Cabinet Order prescribed in Article 19-2 of the Supplementary Provisions of the Act are the Act and other laws and regulations concerning consumption tax. machine translation, not official ### 第二十条（砂糖類の戻入れの承認に係る申請の手続等） — Application Procedures, etc. for Approval of Return of Sugars caption: machine translation, not official suppl-3632-360/art-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20 **第一項** 法附則第二十二条第一項の承認を受けようとする者は、次に掲げる事項を記載した申請書を国税庁長官に提出しなければならない。 suppl-3632-360/art-20/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1 A person who intends to obtain the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act must submit a written application stating the following matters to the Commissioner of the National Tax Agency: machine translation, not official **一** 申請者の氏名又は名称及び住所又は居所 suppl-3632-360/art-20/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1/item-1 the name or title and the address or residence of the applicant; machine translation, not official **二** 承認を受けようとする場所の所在地 suppl-3632-360/art-20/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1/item-2 the location of the place for which the approval is sought; machine translation, not official **三** その他参考となるべき事項 suppl-3632-360/art-20/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1/item-3 any other matters for reference. machine translation, not official **第二項** 国税庁長官は、法附則第二十二条第一項の承認をする場合にはその旨、同項の承認を与えない場合にはその旨及びその理由を書面により申請者に通知しなければならない。 suppl-3632-360/art-20/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-2 The Commissioner of the National Tax Agency must notify the applicant in writing of the fact of approval where granting the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act, and of the fact and the reason where not granting the approval under that paragraph. machine translation, not official ### 第二十一条（第二種の物品の戻入れの承認に係る申請の手続等） — Application Procedures, etc. for Approval of Return of Class 2 Goods caption: machine translation, not official suppl-3632-360/art-21 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-21 **第一項** 前条第一項の規定は法附則第二十三条第一項の承認を受けようとする者について、前条第二項の規定は法附則第二十三条第一項の国税庁長官の承認について、それぞれ準用する。 suppl-3632-360/art-21/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-21/par-1 The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to a person who intends to obtain the approval under Article 23, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 23, paragraph (1) of the Supplementary Provisions of the Act, respectively. machine translation, not official ### 第二十二条（トランプ類の戻入れの承認に係る申請の手続等） — Application Procedures, etc. for Approval of Return of Playing Cards and the Like caption: machine translation, not official suppl-3632-360/art-22 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-22 **第一項** 附則第二十条第一項の規定は法附則第二十四条第一項の承認を受けようとする者について、附則第二十条第二項の規定は法附則第二十四条第一項の国税庁長官の承認について、それぞれ準用する。 suppl-3632-360/art-22/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-22/par-1 The provisions of Article 20, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to a person who intends to obtain the approval under Article 24, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of Article 20, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 24, paragraph (1) of the Supplementary Provisions of the Act, respectively. machine translation, not official ### 第二十三条（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） — Scope of Businesses of Special Merger Districts Deemed to Be Businesses Conducted by Establishing a Special Account caption: machine translation, not official suppl-3632-360/art-23 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-23 **第一項** 市町村の合併の特例に関する法律（平成十六年法律第五十九号）第二十六条第一項（合併特例区）の合併特例区が一般会計に係る業務として行う第七十二条第二項第三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。 suppl-3632-360/art-23/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-23/par-1 In the application of Article 60 of the Act to the business prescribed in Article 72, paragraph (2), item (iii) that a special merger district under Article 26, paragraph (1) (Special Merger District) of the Act on Special Provisions for the Merger of Municipalities (Act No. 59 of 2004) conducts as operations relating to the general account, that business is deemed to be a business conducted by establishing a special account as referred to in Article 60, paragraph (1), main clause of the Act. machine translation, not official --- ## Cites - suppl-3632-360/art-1/par-1: 附則第二十条から第二十二条まで → 消費税法施行令 附則第二十条 (Supplementary Provisions, Article 20), suppl-3632-360/art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20 - suppl-3632-360/art-1/par-1: 附則第二十条から第二十二条まで → 消費税法施行令 附則第二十一条 (Supplementary Provisions, Article 21), suppl-3632-360/art-21 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-21 - suppl-3632-360/art-1/par-1: 附則第二十条から第二十二条まで → 消費税法施行令 附則第二十二条 (Supplementary Provisions, Article 22), suppl-3632-360/art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-22 - suppl-3632-360/art-2/par-1: 法附則第二条第一項 → 消費税法 附則第二条第一項 (Supplementary Provisions, Article 2, paragraph (1)), suppl-3631-108/art-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-2/par-2: 法附則第二条第二項 → 消費税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3631-108/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-2/par-2/item-4: 法附則第二条第二項 → 消費税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3631-108/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-2/par-2/item-5: 熱供給事業法第二条第一項 → e-Gov law 347AC0000000088, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-3632-360/art-2/par-3: 法附則第二条第二項 → 消費税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3631-108/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-2/par-3: この項 → 消費税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3632-360/art-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-3 - suppl-3632-360/art-2/par-4: 前項 → 消費税法施行令 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3632-360/art-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-3 - suppl-3632-360/art-3/par-1: 法附則第三条第一項 → 消費税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3631-108/art-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-3/par-2: 法附則第三条第二項第三号 → 消費税法 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-3631-108/art-3/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-2/item-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-3/par-3: 法附則第三条第三項 → 消費税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3631-108/art-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-3/par-3: 割賦販売法第二条第五項 → 割賦販売法 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/installment-sales-act/art-2/par-5 (e-Gov law ID 336AC0000000159) - suppl-3632-360/art-4/par-3: 第一項 → 消費税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3632-360/art-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-1 - suppl-3632-360/art-4/par-4: 前三項 → 消費税法施行令 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-3632-360/art-4/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-1 - suppl-3632-360/art-4/par-4: 前三項 → 消費税法施行令 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-3632-360/art-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-2 - suppl-3632-360/art-4/par-4: 前三項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-3632-360/art-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-3 - suppl-3632-360/art-5/par-1: 法附則第四条 → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3631-108/art-4 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-4 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-5/par-1/item-1: この号 → 消費税法施行令 附則第五条第一項第一号 (Supplementary Provisions, Article 5, paragraph (1), item (i)), suppl-3632-360/art-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-1 - suppl-3632-360/art-5/par-1/item-2: 法附則第四条 → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-3631-108/art-4 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-4 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-6/par-1: 第三条第二項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-3/par-2 - suppl-3632-360/art-6/par-2: 前項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-3632-360/art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-1 - suppl-3632-360/art-6/par-2: 第三条第二項 → 消費税法施行令 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-3/par-2 - suppl-3632-360/art-6/par-2: 同条第三項 → 消費税法施行令 第三条第三項 (Article 3, paragraph (3)), art-3/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-3/par-3 - suppl-3632-360/art-6/par-2: 第四項 → 消費税法施行令 第三条第四項 (Article 3, paragraph (4)), art-3/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-3/par-4 - suppl-3632-360/art-7/par-1: 法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-7/par-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-7/par-1: 同条第六項 → 消費税法 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-6 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-8/par-1: 第二十二条第六項 → 消費税法施行令 第二十二条第六項 (Article 22, paragraph (6)), art-22/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-6 - suppl-3632-360/art-8/par-1: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-7 - suppl-3632-360/art-8/par-1: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第八項 (Article 23, paragraph (8)), art-23/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-8 - suppl-3632-360/art-8/par-1: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第九項 (Article 23, paragraph (9)), art-23/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-9 - suppl-3632-360/art-8/par-2: 第二十二条第六項 → 消費税法施行令 第二十二条第六項 (Article 22, paragraph (6)), art-22/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-6 - suppl-3632-360/art-8/par-2: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第七項 (Article 23, paragraph (7)), art-23/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-7 - suppl-3632-360/art-8/par-2: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第八項 (Article 23, paragraph (8)), art-23/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-8 - suppl-3632-360/art-8/par-2: 第二十三条第七項から第九項まで → 消費税法施行令 第二十三条第九項 (Article 23, paragraph (9)), art-23/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23/par-9 - suppl-3632-360/art-9/par-1: 法附則第八条第一項 → 消費税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3631-108/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-8/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-10/par-1: 第四十条第一項 → 消費税法施行令 第四十条第一項 (Article 40, paragraph (1)), art-40/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-40/par-1 - suppl-3632-360/art-10/par-1: 同項第一号 → 消費税法施行令 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-40/par-1/item-1 - suppl-3632-360/art-10/par-1: 同項第二号 → 消費税法施行令 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-40/par-1/item-2 - suppl-3632-360/art-11/par-1: 法附則第十一条第二項 → 消費税法 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3631-108/art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-11/par-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-2: 法附則第十一条第一項 → 消費税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3631-108/art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-11/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-2: この条 → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-3632-360/art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11 - suppl-3632-360/art-11/par-2: 法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-2: 同条第三項 → 消費税法 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-3631-108/art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-11/par-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-3: 前項 → 消費税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-3632-360/art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-2 - suppl-3632-360/art-11/par-3: 法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-3: 法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-3: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-3: 法第四十三条第一項第一号 → 消費税法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-3: 第四十五条第一項第一号 → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-3: 法第四十三条第一項第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-3: 第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-4: 法附則第十一条第一項 → 消費税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3631-108/art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-11/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-4: 法第四十七条第一項 → 消費税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-4: 第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-4: 同項第二号 → 消費税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-47/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-5: 法附則第十一条第一項 → 消費税法 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-3631-108/art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-11/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-11/par-5: 第五条 → 消費税法施行令 第五条 (Article 5), art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5 - suppl-3632-360/art-12/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-1: 法第七条第一項第一号から第四号まで → 消費税法 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-1: 法第七条第一項第一号から第四号まで → 消費税法 第七条第一項第二号 (Article 7, paragraph (1), item (ii)), art-7/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-1: 法第七条第一項第一号から第四号まで → 消費税法 第七条第一項第三号 (Article 7, paragraph (1), item (iii)), art-7/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-1: 法第七条第一項第一号から第四号まで → 消費税法 第七条第一項第四号 (Article 7, paragraph (1), item (iv)), art-7/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-1: 第十七条第二項第一号から第四号まで → 消費税法施行令 第十七条第二項第一号 (Article 17, paragraph (2), item (i)), art-17/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-1 - suppl-3632-360/art-12/par-1: 第十七条第二項第一号から第四号まで → 消費税法施行令 第十七条第二項第二号 (Article 17, paragraph (2), item (ii)), art-17/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-2 - suppl-3632-360/art-12/par-1: 第十七条第二項第一号から第四号まで → 消費税法施行令 第十七条第二項第三号 (Article 17, paragraph (2), item (iii)), art-17/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-3 - suppl-3632-360/art-12/par-1: 第十七条第二項第一号から第四号まで → 消費税法施行令 第十七条第二項第四号 (Article 17, paragraph (2), item (iv)), art-17/par-2/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-4 - suppl-3632-360/art-12/par-1: 第六号 → 消費税法施行令 第十七条第二項第六号 (Article 17, paragraph (2), item (vi)), art-17/par-2/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-6 - suppl-3632-360/art-12/par-1: 第七号 → 消費税法施行令 第十七条第二項第七号 (Article 17, paragraph (2), item (vii)), art-17/par-2/item-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-17/par-2/item-7 - suppl-3632-360/art-12/par-1: この項 → 消費税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3632-360/art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-1 - suppl-3632-360/art-12/par-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-2: 前項 → 消費税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3632-360/art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-1 - suppl-3632-360/art-12/par-2: 法別表第一第二号 → 消費税法 別表第一第二号 (Appended Table 1, item (ii)), appdx-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-3: 第一項 → 消費税法施行令 附則第十二条第一項 (Supplementary Provisions, Article 12, paragraph (1)), suppl-3632-360/art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-1 - suppl-3632-360/art-12/par-3: 法附則第二条第二項 → 消費税法 附則第二条第二項 (Supplementary Provisions, Article 2, paragraph (2)), suppl-3631-108/art-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-3: 第三項 → 消費税法 附則第二条第三項 (Supplementary Provisions, Article 2, paragraph (3)), suppl-3631-108/art-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-2/par-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-12/par-3: 第三条第五項 → 消費税法 附則第三条第五項 (Supplementary Provisions, Article 3, paragraph (5)), suppl-3631-108/art-3/par-5 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-5 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-13/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-13/par-1: 法第三十条第三項第二号 → 消費税法 第三十条第三項第二号 (Article 30, paragraph (3), item (ii)), art-30/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3/item-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-13/par-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-13/par-1: 法第三十条第三項 → 消費税法 第三十条第三項 (Article 30, paragraph (3)), art-30/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-14/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-14/par-1: 第四十九条第一項 → 消費税法施行令 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-1 - suppl-3632-360/art-14/par-1: 法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-8/item-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-14/par-1: 同条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-14/par-2: 法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-7/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-14/par-2: 法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-8/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-14/par-2: 第四十九条第三項 → 消費税法施行令 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-3 - suppl-3632-360/art-14/par-2: 法第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-9/item-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-14/par-2: 同条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-7 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-15/par-1: 第五十五条 → 消費税法施行令 第五十五条 (Article 55), art-55 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-55 - suppl-3632-360/art-15/par-2: 第五十五条第一項第二号から第五号まで → 消費税法施行令 第五十五条第一項第二号 (Article 55, paragraph (1), item (ii)), art-55/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-55/par-1/item-2 - suppl-3632-360/art-16/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-16/par-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-16/par-1: 法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-16/par-1: 同条第三項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-17/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-17/par-1: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-17/par-1: 第四十九条第三項 → 消費税法施行令 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-3 - suppl-3632-360/art-18/par-1: 第六十条 → 消費税法施行令 第六十条 (Article 60), art-60 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-60 - suppl-3632-360/art-18/par-2: 第六十条第一項 → 消費税法施行令 第六十条第一項 (Article 60, paragraph (1)), art-60/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-60/par-1 - suppl-3632-360/art-18/par-3: 第六十条第二項から第四項まで → 消費税法施行令 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-60/par-2 - suppl-3632-360/art-19/par-1: 第七十五条第三項から第七項まで → 消費税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-3 - suppl-3632-360/art-19/par-1: 第七十五条第三項から第七項まで → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - suppl-3632-360/art-19/par-1: 第七十五条第三項から第七項まで → 消費税法施行令 第七十五条第五項 (Article 75, paragraph (5)), art-75/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-5 - suppl-3632-360/art-19/par-1: 第七十五条第三項から第七項まで → 消費税法施行令 第七十五条第六項 (Article 75, paragraph (6)), art-75/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-6 - suppl-3632-360/art-19/par-1: 第七十五条第三項から第七項まで → 消費税法施行令 第七十五条第七項 (Article 75, paragraph (7)), art-75/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-7 - suppl-3632-360/art-19-2/par-1: 法附則第十九条の二 → 消費税法 附則第十九条の二 (Supplementary Provisions, Article 19-2), suppl-3631-108/art-19-2 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-19-2 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-21/par-1: 前条第一項 → 消費税法施行令 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3632-360/art-20/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1 - suppl-3632-360/art-21/par-1: 前条第二項 → 消費税法施行令 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3632-360/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-2 - suppl-3632-360/art-22/par-1: 附則第二十条第一項 → 消費税法施行令 附則第二十条第一項 (Supplementary Provisions, Article 20, paragraph (1)), suppl-3632-360/art-20/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-1 - suppl-3632-360/art-22/par-1: 附則第二十条第二項 → 消費税法施行令 附則第二十条第二項 (Supplementary Provisions, Article 20, paragraph (2)), suppl-3632-360/art-20/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-20/par-2 - suppl-3632-360/art-23/par-1: 市町村の合併の特例に関する法律（平成十六年法律第五十九号）第二十六条第一項 → e-Gov law 416AC0000000059, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection - suppl-3632-360/art-23/par-1: 第七十二条第二項第三号 → 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 - suppl-3632-360/art-23/par-1: 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) - suppl-3632-360/art-23/par-1: 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 14 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-1/par-1 - 消費税法施行令 附則第二条第三項（旅客運賃等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-3 - 消費税法施行令 附則第二条第四項（旅客運賃等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-2/par-4 - 消費税法施行令 附則第四条第三項（予約販売に係る書籍等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-3 - 消費税法施行令 附則第四条第四項（予約販売に係る書籍等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-4/par-4 - 消費税法施行令 附則第五条第一項第一号（輸出物品販売場の許可に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-5/par-1/item-1 - 消費税法施行令 附則第六条第二項（公共法人等の事業年度に係る届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-6/par-2 - 消費税法施行令 附則第十一条第二項（普通乗用自動車の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-2 - 消費税法施行令 附則第十一条第三項（普通乗用自動車の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11/par-3 - 消費税法施行令 附則第十二条第一項（仕入れに係る消費税額の控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-1 - 消費税法施行令 附則第十二条第二項（仕入れに係る消費税額の控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-2 - 消費税法施行令 附則第十二条第三項（仕入れに係る消費税額の控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12/par-3 - 消費税法施行令 附則第二十一条第一項（第二種の物品の戻入れの承認に係る申請の手続等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-21/par-1 - 消費税法施行令 附則第二十二条第一項（トランプ類の戻入れの承認に係る申請の手続等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-22/par-1 --- ## 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-20261106T203801-044, 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-20261106T203801-044, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-045, 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-20261106T203801-045, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-046, 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-20261106T203801-046, 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