# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（旅客運賃等の範囲等） — address `suppl-4072-341/art-4` - 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-4 - 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. --- ### 第四条（旅客運賃等の範囲等） — Scope, etc. of Passenger Fares, etc. caption: machine translation, not official suppl-4072-341/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4 **第一項** 改正法附則第十条第一項に規定する課税資産の譲渡等に係る対価で政令で定めるものは、次に掲げるものとする。 suppl-4072-341/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-1 The consideration for taxable transfers, etc. of assets prescribed in Article 10, paragraph (1) of the Supplementary Provisions of the Amending Act that is specified by Cabinet Order is the following: machine translation, not official **一** 汽車、電車、乗合自動車、船舶又は航空機に係る旅客運賃（料金を含む。） suppl-4072-341/art-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-1/item-1 passenger fares (including charges) for trains, electric trains, shared-ride motor vehicles, ships or aircraft; machine translation, not official **二** 映画、演劇、演芸、音楽、スポーツ又は見せ物を不特定かつ多数の者に見せ、又は聴かせる場所への入場料金 suppl-4072-341/art-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-1/item-2 admission fees for places where films, plays, variety performances, music, sports or spectacles are presented for viewing or listening by unspecified and numerous persons; machine translation, not official **三** 競馬場、競輪場、小型自動車競走場又はモーターボート競走場への入場料金 suppl-4072-341/art-4/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-1/item-3 admission fees for racecourses, bicycle racing tracks, small motor vehicle racing tracks or motorboat racing venues; machine translation, not official **四** 美術館、遊園地、動物園、博覧会の会場その他不特定かつ多数の者が入場する施設又は場所でこれらに類するものへの入場料金 suppl-4072-341/art-4/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-1/item-4 admission fees for art museums, amusement parks, zoos, exposition venues, and other facilities or places similar to these that are entered by unspecified and numerous persons. machine translation, not official **第二項** 改正法附則第十条第二項に規定する政令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等で、検針その他これに類する行為に基づき料金の支払を受ける権利が確定するものとする。 suppl-4072-341/art-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-2 The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act are the following taxable transfers, etc. of assets, for which the right to receive payment of charges is fixed on the basis of meter reading or any act similar thereto: machine translation, not official **一** 電気の供給 suppl-4072-341/art-4/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-2/item-1 supply of electricity; machine translation, not official **二** ガスの供給 suppl-4072-341/art-4/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-2/item-2 supply of gas; machine translation, not official **三** 水道水又は工業用水の供給及び下水道を使用させる行為 suppl-4072-341/art-4/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-2/item-3 supply of tap water or industrial water, and the act of allowing the use of sewerage; machine translation, not official **四** 改正法附則第十条第二項に規定する電気通信役務の提供 suppl-4072-341/art-4/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-2/item-4 provision of telecommunications services prescribed in Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act; machine translation, not official **五** 熱供給（熱供給事業法（昭和四十七年法律第八十八号）第二条第一項（定義）に規定する熱供給をいう。）及び温泉の供給 suppl-4072-341/art-4/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-2/item-5 heat supply (meaning heat supply prescribed in Article 2, paragraph (1) (Definitions) of the Heat Supply Business Act (Act No. 88 of 1972)) and supply of hot spring water. machine translation, not official **第三項** 改正法附則第十条第二項に規定する政令で定める部分は、同項に規定する特定継続供給等に係る課税資産の譲渡等のうち、適用日以後初めて支払を受ける権利が確定する料金を前回確定日（その直前の料金の支払を受ける権利が確定した日をいう。以下この項において同じ。）から適用日以後初めて料金の支払を受ける権利が確定する日までの期間の月数で除し、これに前回確定日から平成九年四月三十日までの期間の月数を乗じて計算した金額に係る部分とする。 suppl-4072-341/art-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-3 The portion specified by Cabinet Order prescribed in Article 10, paragraph (2) of the Supplementary Provisions of the Amending Act is the portion relating to the amount calculated by dividing the charges for which the right to receive payment is first fixed on or after the application date, among the taxable transfers, etc. of assets by specified continuous supply prescribed in that paragraph, by the number of months in the period from the previous fixing date (meaning the day on which the right to receive payment of the immediately preceding charges was fixed; the same applies hereinafter in this paragraph) to the day on which the right to receive payment of charges is first fixed on or after the application date, and multiplying the result by the number of months in the period from the previous fixing date to April 30, 1997. machine translation, not official **第四項** 前項の月数は、暦に従って計算し、一月に満たない端数を生じたときは、これを一月とする。 suppl-4072-341/art-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-4 The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month. machine translation, not official **第五項** 改正法附則第十条第三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-4072-341/art-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-5 The contracts specified by Cabinet Order prescribed in Article 10, paragraph (3) of the Supplementary Provisions of the Amending 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 **第六項** 改正法附則第十条第四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-4072-341/art-4/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-6 The requirements specified by Cabinet Order prescribed in Article 10, paragraph (4), item (iii) of the Supplementary Provisions of the Amending 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 **第七項** 改正法附則第十条第五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（昭和三十六年法律第百五十九号）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-4072-341/art-4/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-7 The contracts under which payment is made in installments specified by Cabinet Order prescribed in Article 10, paragraph (5) of the Supplementary Provisions of the Amending Act are, among contracts relating to specified prepaid transactions prescribed in Article 2, paragraph (5) (Definitions) of the Installment Sales Act (Act No. 159 of 1961), those relating to the provision of designated services prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4072-341/art-4/par-2/item-5: 熱供給事業法（昭和四十七年法律第八十八号）第二条第一項 → e-Gov law 347AC0000000088, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4072-341/art-4/par-3: この項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4072-341/art-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-3 - suppl-4072-341/art-4/par-4: 前項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4072-341/art-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-3 - suppl-4072-341/art-4/par-7: 割賦販売法（昭和三十六年法律第百五十九号）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) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第四条第三項（旅客運賃等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-3 - 消費税法施行令 附則第四条第四項（旅客運賃等の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4072-341/art-4/par-4 --- ## 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, 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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-048, 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-20261106T203801-048, 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