# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十七条 (Supplementary Provisions, Article 17) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-17. 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: 第十七条 (Supplementary Provisions, Article 17)（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） — address `suppl-3632-360/art-17` - 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-17 - 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 --- ## Cites - 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 --- ## 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-20261106T203801-046, 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