# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（リース延払基準の方法により経理した場合のリース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — address `suppl-4262-317/art-6` - 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-6 - 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. --- ### 第六条（リース延払基準の方法により経理した場合のリース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. in the Case of Receiving the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers Where Accounting Is Done by the Method of the Lease Deferred-Payment Standard caption: machine translation, not official suppl-4262-317/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-6 **第一項** 消費税法施行令第三十二条の二第一項の事業者が、平成二十六年四月一日から施行日の前日までの間に行った同項に規定するリース譲渡につき同項の規定の適用を受けた場合において、同条第二項の規定により施行日以後に資産の譲渡等を行ったものとみなされる同項に規定するリース譲渡延払収益額に係る部分があるときは、当該リース譲渡延払収益額に係る部分の課税資産の譲渡等に係る消費税については、旧法第二十九条に規定する税率による。 suppl-4262-317/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-6/par-1 Where a business operator under Article 32-2, paragraph (1) of the Order for Enforcement of the Consumption Tax Act has been subject to the application of that paragraph with respect to a lease transfer prescribed in that paragraph made during the period from April 1, 2014 to the day preceding the Effective Date, if there is a portion relating to the amount of lease transfer deferred-payment revenue prescribed in paragraph (2) of that Article with respect to which the business operator is deemed under that paragraph to have made a transfer, etc. of assets on or after the Effective Date, the tax rate prescribed in Article 29 of the Former Act applies to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer deferred-payment revenue. machine translation, not official **第二項** 前条第六項の規定は、前項の規定の適用を受ける場合について準用する。 suppl-4262-317/art-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-6/par-2 The provisions of paragraph (6) of the preceding Article apply mutatis mutandis to the case where the preceding paragraph applies. machine translation, not official --- ## Cites - suppl-4262-317/art-6/par-2: 前条第六項 → 消費税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4262-317/art-5/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-6 - suppl-4262-317/art-6/par-2: 前項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4262-317/art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-6/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第五条第四項（予約販売に係る書籍等の税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-4 - 消費税法施行令 附則第六条第二項（リース延払基準の方法により経理した場合のリース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-6/par-2 - 消費税法施行令 附則第十一条第一項（施行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） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-11/par-1 - 消費税法施行令 附則第十三条第一項（元年軽減対象資産の譲渡等に係る課税標準の計算等に関する経過措置の適用対象とならない課税資産の譲渡等の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-13/par-1 --- ## 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-20261106T203801-056, 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