# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（工事の請負に係る契約に類する契約の範囲等） — address `suppl-3632-360/art-3` - 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-3 - 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. --- ### 第三条（工事の請負に係る契約に類する契約の範囲等） — Scope of Contracts Similar to Contracts for Construction Work, etc. caption: machine translation, not official suppl-3632-360/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3 **第一項** 法附則第三条第一項に規定する政令で定める契約は、測量、地質調査、工事の施工に関する調査、企画、立案及び監理並びに設計、映画の制作、ソフトウエアの開発その他の請負に係る契約（委任その他の請負に類する契約を含む。）で、仕事の完成に長期間を要し、かつ、当該仕事の目的物の引渡しが一括して行われることとされているもののうち当該契約に係る仕事の内容につき相手方の注文が付されているもの（建物の譲渡に係る契約で、当該建物の内装若しくは外装又は設備の設置若しくは構造についての当該建物の譲渡を受ける者の注文に応じて建築される建物に係るものを含む。）とする。 suppl-3632-360/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3/par-1 The contracts specified by Cabinet Order prescribed in Article 3, paragraph (1) of the Supplementary Provisions of the Act are, among contracts relating to surveying, geological surveys, surveys concerning the execution of construction work, planning, drafting and supervision, and design, film production, software development and other work contracts (including mandates and other contracts similar to work contracts), those for which completion of the work requires a long period and delivery of the subject matter of the work is to be made in one lump, and in which the other party's order is attached concerning the content of the work under the contract (including contracts relating to the transfer of a building that relate to a building constructed in response to an order by the person receiving the transfer of the building concerning the interior or exterior finishing of the building or the installation or structure of its facilities). machine translation, not official **第二項** 法附則第三条第二項第三号に規定する政令で定める要件は、当該貸付けに係る資産の取得に要した費用の額及び付随費用の額（利子又は保険料の額を含む。）の合計額のうちに当該契約期間中に支払われる当該資産の貸付けの対価の額の合計額の占める割合が百分の九十以上であるように当該契約において定められていることとする。 suppl-3632-360/art-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3/par-2 The requirements specified by Cabinet Order prescribed in Article 3, paragraph (2), item (iii) of the Supplementary Provisions of the Act are that the contract provides that the proportion accounted for by the total amount of consideration for the lending of assets paid during the contract period, in the total of the amount of expenses required to acquire the assets relating to that lending and the amount of incidental expenses (including the amount of interest or insurance premiums), is 90/100 or more. machine translation, not official **第三項** 法附則第三条第三項に規定する分割して支払われる契約として政令で定めるものは、割賦販売法第二条第五項（定義）に規定する前払式特定取引に係る契約のうち、同項に規定する指定役務の提供に係るものとする。 suppl-3632-360/art-3/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-3632-360/art-3/par-3 The contracts under which payment is made in installments specified by Cabinet Order prescribed in Article 3, paragraph (3) of the Supplementary Provisions of the Act are, among contracts relating to specified prepaid transactions prescribed in Article 2, paragraph (5) (Definitions) of the Installment Sales Act, those relating to the provision of designated services prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-3632-360/art-3/par-1: 法附則第三条第一項 → 消費税法 附則第三条第一項 (Supplementary Provisions, Article 3, paragraph (1)), suppl-3631-108/art-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-1 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-3/par-2: 法附則第三条第二項第三号 → 消費税法 附則第三条第二項第三号 (Supplementary Provisions, Article 3, paragraph (2), item (iii)), suppl-3631-108/art-3/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-2/item-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-3/par-3: 法附則第三条第三項 → 消費税法 附則第三条第三項 (Supplementary Provisions, Article 3, paragraph (3)), suppl-3631-108/art-3/par-3 — https://japanlaw.org/ja/consumption-tax-act/suppl-3631-108/art-3/par-3 (e-Gov law ID 363AC0000000108) - suppl-3632-360/art-3/par-3: 割賦販売法第二条第五項 → 割賦販売法 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/ja/installment-sales-act/art-2/par-5 (e-Gov law ID 336AC0000000159) --- ## 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-20261106T203801-044, 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-20261106T203801-044, 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