# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十五条 (Supplementary Provisions, Article 15) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-15. 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: 第十五条 (Supplementary Provisions, Article 15)（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — address `suppl-4072-341/art-15` - 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-15 - 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. --- ### 第十五条（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Consumption Tax on Purchases of the National Government, Local Governments, etc. caption: machine translation, not official suppl-4072-341/art-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-15 **第一項** 新令第七十五条第四項の規定は、適用日以後に受け入れる同条第三項に規定する特定収入について適用し、適用日前に受け入れた旧令第七十五条第三項に規定する特定収入については、なお従前の例による。 suppl-4072-341/art-15/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-15/par-1 The provisions of Article 75, paragraph (4) of the New Order apply to specified income prescribed in paragraph (3) of that Article that is received on or after the application date, and the provisions then in force continue to govern specified income prescribed in Article 75, paragraph (3) of the Former Order that was received before the application date. machine translation, not official --- ## Cites - suppl-4072-341/art-15/par-1: 新令第七十五条第四項 → 消費税法施行令 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4 - suppl-4072-341/art-15/par-1: 同条第三項 → 消費税法施行令 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/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 - 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