# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（仕入れに係る消費税額の控除に関する経過措置） — address `suppl-3632-360/art-12` - 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-12 - 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 --- ## Cites - 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) ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 --- ## 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 - 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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06