# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（普通乗用自動車の税率等に関する経過措置） — address `suppl-3632-360/art-11` - 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-11 - 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 --- ## Cites - 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 --- ## 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