# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条 (Supplementary Provisions, Article 14)

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- 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: 第十四条 (Supplementary Provisions, Article 14)（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-4252-56/art-14`
- 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-4252-56/art-14
- 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
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They are never merged and never substituted for one another.

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### 第十四条（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.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4252-56/art-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14</sup>

**第一項**  新令第七十五条第四項の規定は、施行日以後に受け入れる同条第三項に規定する特定収入（法令、消費税法施行令第七十五条第一項第六号イに規定する交付要綱等又は同号ロに規定する文書において、旧税率適用課税仕入れ等に係る同号イ（１）に規定する課税仕入れに係る支払対価の額、旧税率適用課税仕入れ等に係る同号イ（２）に規定する課税貨物の引取価額又は旧税率適用課税仕入れ等に係る同号イ（３）に規定する借入金等の返済金若しくは償還金に係る支出のためにのみ使用することとされている収入（以下この項において「旧税率適用支出に係る特定収入」という。）を除く。）について適用し、施行日前に受け入れた改正前の消費税法施行令第七十五条第三項に規定する特定収入及び施行日以後に受け入れる旧税率適用支出に係る特定収入については、なお従前の例による。
<sup>suppl-4252-56/art-14/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1</sup>
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 Effective Date (excluding income that is provided, in laws and regulations, in the grant guidelines, etc. prescribed in Article 75, paragraph (1), item (vi), (a) of the Order for Enforcement of the Consumption Tax Act, or in the document prescribed in (b) of that item, to be used only for expenditure on the amount of consideration paid for taxable purchases prescribed in (a), (1) of that item relating to old-rate taxable purchases, etc., the value of taxable goods taken out of a bonded area prescribed in (a), (2) of that item relating to old-rate taxable purchases, etc., or repayment money or redemption money for borrowings, etc. prescribed in (a), (3) of that item relating to old-rate taxable purchases, etc. (hereinafter in this paragraph referred to as "specified income for old-rate expenditure")), and the provisions then in force continue to govern specified income prescribed in Article 75, paragraph (3) of the Order for Enforcement of the Consumption Tax Act before the amendment that was received before the Effective Date and specified income for old-rate expenditure received on or after the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  前項に規定する旧税率適用課税仕入れ等とは、次に掲げる課税仕入れ及び課税貨物（消費税法第二条第一項第十一号に規定する課税貨物をいう。第一号において同じ。）の保税地域からの引取りをいう。
<sup>suppl-4252-56/art-14/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2</sup>
The old-rate taxable purchases, etc. prescribed in the preceding paragraph means the following taxable purchases and the taking out of taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies in item (i)) from a bonded area:
<sup>machine translation, not official</sup>

  **一**  消費税法第六十条第四項の規定の適用を受ける事業者（次号において「国等」という。）が国内において行った課税仕入れ及び保税地域から引き取った課税貨物に係る消費税につき、改正法附則第二条の規定によりなお従前の例によることとされる場合における当該課税仕入れ及び当該課税貨物の保税地域からの引取り
  <sup>suppl-4252-56/art-14/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-1</sup>
  taxable purchases and the taking out of taxable goods from a bonded area in the case where, pursuant to Article 2 of the Supplementary Provisions of the Amending Act, the provisions then in force continue to govern the consumption tax on taxable purchases made in Japan, and taxable goods taken out of a bonded area, by a business operator to which Article 60, paragraph (4) of the Consumption Tax Act applies (referred to as the "national government, etc." in the following item);
  <sup>machine translation, not official</sup>

  **二**  国等が国内において行った課税仕入れのうち、改正法附則第五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若しくは第七条第一項の規定又は附則第五条第一項から第三項までの規定の適用を受けた事業者からこれらの規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けたもの
  <sup>suppl-4252-56/art-14/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-2</sup>
  among taxable purchases made in Japan by the national government, etc., those in which the national government, etc. took a transfer of, or borrowed, assets relating to a taxable transfer, etc. of assets to which the provisions referred to below applied, or received provision of services relating to that taxable transfer, etc. of assets, from a business operator to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4), the main clause of paragraph (5) or Article 7, paragraph (1) of the Supplementary Provisions of the Amending Act, or Article 5, paragraphs (1) through (3) of these Supplementary Provisions, applied.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4252-56/art-14/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-4252-56/art-14/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
- suppl-4252-56/art-14/par-1: 消費税法施行令第七十五条第一項第六号 → 消費税法施行令 第七十五条第一項第六号 (Article 75, paragraph (1), item (vi)), art-75/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-1/item-6
- suppl-4252-56/art-14/par-1: この項 → 消費税法施行令 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4252-56/art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1
- suppl-4252-56/art-14/par-2: 前項 → 消費税法施行令 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4252-56/art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1
- suppl-4252-56/art-14/par-2: 消費税法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108)
- suppl-4252-56/art-14/par-2: 第一号 → 消費税法施行令 附則第十四条第二項第一号 (Supplementary Provisions, Article 14, paragraph (2), item (i)), suppl-4252-56/art-14/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-1
- suppl-4252-56/art-14/par-2/item-1: 消費税法第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4252-56/art-14/par-2/item-1: 次号 → 消費税法施行令 附則第十四条第二項第二号 (Supplementary Provisions, Article 14, paragraph (2), item (ii)), suppl-4252-56/art-14/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-2
- suppl-4252-56/art-14/par-2/item-2: 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-4252-56/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1
- suppl-4252-56/art-14/par-2/item-2: 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-4252-56/art-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-2
- suppl-4252-56/art-14/par-2/item-2: 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-4252-56/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-3

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 消費税法施行令 附則第二条第一項（調整対象固定資産の範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-2/par-1
- 消費税法施行令 附則第十四条第一項（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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-1
- 消費税法施行令 附則第十四条第二項（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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2
- 消費税法施行令 附則第十四条第二項第一号（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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-14/par-2/item-1

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## 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-20261106T203801-055, 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-20261106T203801-055, 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