# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（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） — address `suppl-3632-360/art-10` - 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/art-10 - 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. --- ### 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 --- ## Cites - 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 --- ## 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-20261106T203801-045, 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