# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（適用日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — address `suppl-4072-341/art-10` - 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-4072-341/art-10 - 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. --- ### 第十条（適用日以後に行った旧税率が適用された課税資産の譲渡等につき売上げに係る対価の返還等をした場合の基準期間における課税売上高等の計算に関する経過措置） — Transitional Measures Concerning Calculation of Taxable Sales in the Base Period, etc. Where a Refund, etc. of Consideration for Sales Is Made for Taxable Transfers, etc. of Assets Made on or After the Application Date to Which the Former Tax Rate Applied caption: machine translation, not official suppl-4072-341/art-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-10 **第一項** 事業者が、改正法附則第十条第一項から第三項まで、第四項本文若しくは第五項本文、第十一条第一項、第十二条第一項、第十三条第一項、第十四条第一項若しくは第二十二条第一項の規定又は附則第五条第一項から第三項まで、第四項本文、第六条第一項若しくは第十三条第一項の規定の適用を受けた課税資産の譲渡等につき、新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をした場合には、当該売上げに係る対価の返還等に係る新法第九条第二項並びに新令第二十二条、第二十三条、第四十八条第一項、第五十三条第三項及び第五十七条の規定の適用については、新法第九条第二項第一号ロ並びに新令第二十二条第一項第二号、第二十三条第二項第二号、第四十八条第一項第二号ロ、第五十三条第三項第二号ロ及び第五十七条第五項第六号中「消費税額に百分の百二十五を乗じて算出した金額」とあるのは、「消費税額」とする。 suppl-4072-341/art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-10/par-1 Where a business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to taxable transfers, etc. of assets to which the provisions of Article 10, paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5), Article 11, paragraph (1), Article 12, paragraph (1), Article 13, paragraph (1), Article 14, paragraph (1) or Article 22, paragraph (1) of the Supplementary Provisions of the Amending Act, or the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4), Article 6, paragraph (1) or Article 13, paragraph (1) of the Supplementary Provisions, have been applied, then in the application of the provisions of Article 9, paragraph (2) of the New Act and Article 22, Article 23, Article 48, paragraph (1), Article 53, paragraph (3) and Article 57 of the New Order relating to that refund, etc. of consideration for sales, the phrase "the amount calculated by multiplying the amount of consumption tax by 125/100" in Article 9, paragraph (2), item (i), (b) of the New Act and in Article 22, paragraph (1), item (ii), Article 23, paragraph (2), item (ii), Article 48, paragraph (1), item (ii), (b), Article 53, paragraph (3), item (ii), (b) and Article 57, paragraph (5), item (vi) of the New Order is deemed to be replaced with "the amount of consumption tax". machine translation, not official --- ## Cites - suppl-4072-341/art-10/par-1: 附則第五条第一項から第三項まで → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4072-341/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-1 - suppl-4072-341/art-10/par-1: 附則第五条第一項から第三項まで → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4072-341/art-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-2 - suppl-4072-341/art-10/par-1: 附則第五条第一項から第三項まで → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4072-341/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-3 - suppl-4072-341/art-10/par-1: 第四項 → 消費税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4072-341/art-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-5/par-4 - suppl-4072-341/art-10/par-1: 第六条第一項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4072-341/art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-6/par-1 - suppl-4072-341/art-10/par-1: 第十三条第一項 → 消費税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4072-341/art-13/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-13/par-1 - suppl-4072-341/art-10/par-1: 新令第二十二条 → 消費税法施行令 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22 - suppl-4072-341/art-10/par-1: 第二十三条 → 消費税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-23 - suppl-4072-341/art-10/par-1: 第四十八条第一項 → 消費税法施行令 第四十八条第一項 (Article 48, paragraph (1)), art-48/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-1 - suppl-4072-341/art-10/par-1: 第五十三条第三項 → 消費税法施行令 第五十三条第三項 (Article 53, paragraph (3)), art-53/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-53/par-3 - suppl-4072-341/art-10/par-1: 第五十七条 → 消費税法施行令 第五十七条 (Article 57), art-57 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57 - suppl-4072-341/art-10/par-1: 新令第二十二条第一項第二号 → 消費税法施行令 第二十二条第一項第二号 (Article 22, paragraph (1), item (ii)), art-22/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-22/par-1/item-2 - suppl-4072-341/art-10/par-1: 第四十八条第一項第二号 → 消費税法施行令 第四十八条第一項第二号 (Article 48, paragraph (1), item (ii)), art-48/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-1/item-2 - suppl-4072-341/art-10/par-1: 第五十三条第三項第二号 → 消費税法施行令 第五十三条第三項第二号 (Article 53, paragraph (3), item (ii)), art-53/par-3/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-53/par-3/item-2 - suppl-4072-341/art-10/par-1: 第五十七条第五項第六号 → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-6 --- ## 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-20261106T203801-049, 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