# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（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） — address `suppl-3632-360/art-14` - 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-14 - 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 --- ## Cites - 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) --- ## 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