# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（課税資産の譲渡等についての中間申告等に関する経過措置） — address `suppl-4262-317/art-12` - 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-4262-317/art-12 - 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. --- ### 第十二条（課税資産の譲渡等についての中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets caption: machine translation, not official suppl-4262-317/art-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-12 **第一項** 施行日以後に終了する改正法附則第十六条第一項において読み替えて準用する改正法附則第十三条第二項に規定する課税期間においてこの附則の規定により旧法第二十九条に規定する税率が適用される課税資産の譲渡等が行われた場合には、同項中「第十六条の三までの規定」とあるのは、「第十六条の三までの規定若しくは消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号）附則の規定」として、同項の規定を適用する。 suppl-4262-317/art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-12/par-1 Where, in a taxable period prescribed in Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act, as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the Amending Act, that ends on or after the Effective Date, a taxable transfer, etc. of assets to which the tax rate prescribed in Article 29 of the Former Act applies pursuant to these Supplementary Provisions is made, the provisions of Article 13, paragraph (2) of the Supplementary Provisions of the Amending Act, as so applied, are applied by deeming the phrase "Articles 15 through 16-3 of the Supplementary Provisions" in that paragraph to be replaced with "Articles 15 through 16-3 of the Supplementary Provisions or the provisions of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014)". 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-20261106T203801-049, 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-20261106T203801-057, 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