# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例に関する経過措置） — address `suppl-4032-201/art-7` - 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-4032-201/art-7 - 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. --- ### 第七条（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments caption: machine translation, not official suppl-4032-201/art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-7 **第一項** 改正法附則第七条の規定は、新法第六十条第三項の規定の適用を受ける新法別表第三に掲げる法人が施行日前に行った改正法附則第十六条第一項各号に掲げる資産の譲渡等又は仕入れについて準用する。この場合において、改正法附則第七条中「第十八条第一項の個人事業者」とあるのは「第六十条第三項の規定の適用を受ける新法別表第三に掲げる法人」と、「の額を収入した日」とあるのは「を収納すべき課税期間の末日」と、「額を支出した日」とあるのは「支出をすべき課税期間の末日」と、「第三十六条まで」とあるのは「第三十六条まで並びに第六十条第四項及び第五項」と読み替えるものとする。 suppl-4032-201/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-7/par-1 The provisions of Article 7 of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the transfers, etc. of assets or purchases set out in the items of Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act that a corporation set out in Appended Table 3 of the New Act to which Article 60, paragraph (3) of the New Act applies made before the Effective Date. In this case, the phrase "an individual business operator under Article 18, paragraph (1) of the New Act" in Article 7 of the Supplementary Provisions of the Amending Act is deemed to be replaced with "a corporation set out in Appended Table 3 of the New Act to which Article 60, paragraph (3) of the New Act applies", the phrase "the day on which the amount of consideration was received as revenue" with "the last day of the taxable period in which the consideration is to be received", the phrase "the day on which the amount of costs was paid" with "the last day of the taxable period in which the costs are to be paid", and the phrase "Articles 30 through 36" with "Articles 30 through 36 and Article 60, paragraphs (4) and (5)". machine translation, not official **第二項** 改正法附則第十六条第二項の規定は、新法第六十条第三項の規定の適用を受ける新法別表第三に掲げる法人が施行日前に外国貨物（新法別表第二第六号及び第七号に掲げる外国貨物に該当するものに限る。）を保税地域から引き取った場合について準用する。 suppl-4032-201/art-7/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4032-201/art-7/par-2 The provisions of Article 16, paragraph (2) of the Supplementary Provisions of the Amending Act apply mutatis mutandis where a corporation set out in Appended Table 3 of the New Act to which Article 60, paragraph (3) of the New Act applies has taken foreign goods (limited to those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act) out of a bonded area before the Effective Date. machine translation, not official --- ## 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-20261106T203801-047, 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