# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4282-148`
- 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-4282-148
- 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.

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## 附　則 平成二八年三月三一日政令第一四八号
<sup>suppl-4282-148 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1</sup>

**第一項**  この政令は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4282-148/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1</sup>
This Cabinet Order comes into effect on April 1, 2016; provided, however, that the provisions listed in the following items come into effect on the dates specified respectively in those items:
<sup>machine translation, not official</sup>

  **一**  第一条中消費税法施行令第十八条の改正規定（同条第一項の改正規定、同条第二項の改正規定（「前項に規定する通常生活の用に供する物品」を「免税対象物品」に改める部分に限る。）、同条第六項の改正規定（「物品」を「免税対象物品」に改める部分に限る。）、同条第五項の改正規定（同項を同条第六項とする部分を除く。）及び同条第四項の改正規定（同項を同条第五項とする部分を除く。）を除く。）、同令第十八条の二の改正規定（同条第二項の改正規定を除く。）及び同令第十八条の三第一項の改正規定（「物品に」を「免税対象物品に」に改める部分を除く。）　平成二十八年五月一日
  <sup>suppl-4282-148/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-1</sup>
  the provisions in Article 1 amending Article 18 of the Order for Enforcement of the Consumption Tax Act (excluding the provisions amending paragraph (1) of that Article, the provisions amending paragraph (2) of that Article (limited to the portion amending "goods used for ordinary daily life prescribed in the preceding paragraph" to "tax-exempt goods"), the provisions amending paragraph (6) of that Article (limited to the portion amending "goods" to "tax-exempt goods"), the provisions amending paragraph (5) of that Article (excluding the portion that makes paragraph (5) of that Article paragraph (6) of that Article) and the provisions amending paragraph (4) of that Article (excluding the portion that makes paragraph (4) of that Article paragraph (5) of that Article)), the provisions amending Article 18-2 of that Order (excluding the provisions amending paragraph (2) of that Article) and the provisions amending Article 18-3, paragraph (1) of that Order (excluding the portion amending "goods" to "tax-exempt goods"): May 1, 2016;
  <sup>machine translation, not official</sup>

  **二**  第二条の規定及び附則第十八条の規定　平成二十九年一月一日
  <sup>suppl-4282-148/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-2</sup>
  the provisions of Article 2 and the provisions of Article 18 of the Supplementary Provisions: January 1, 2017;
  <sup>machine translation, not official</sup>

  **三**  次条から附則第十六条までの規定　令和元年十月一日
  <sup>suppl-4282-148/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-3</sup>
  the provisions of the following Article through Article 16 of the Supplementary Provisions: October 1, 2019.
  <sup>machine translation, not official</sup>

### 第二条（飲食料品に含まれる資産の範囲） — Scope of Assets Included in Food and Drink Items
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2</sup>

**第一項**  所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）附則第三十四条第一項第一号に規定する政令で定める資産は、次に掲げる資産とする。
<sup>suppl-4282-148/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1</sup>
The assets specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "Amending Act") are the following assets:
<sup>machine translation, not official</sup>

  **一**  食品（改正法附則第三十四条第一項第一号に規定する食品をいう。以下この条において同じ。）と食品以外の資産が一の資産を形成し、又は構成しているもの（あらかじめ一の資産を形成し、又は構成しているものであって、当該一の資産に係る価格のみが提示されているものに限る。以下この号において「一体資産」という。）のうち、一体資産の譲渡の対価の額（消費税法第二十八条第一項に規定する対価の額をいう。）が一万円以下であり、かつ、当該一体資産の価額のうちに当該一体資産に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
  <sup>suppl-4282-148/art-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-1</sup>
  among assets in which food (meaning food prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this Article) and assets other than food form or constitute a single asset (limited to those that form or constitute a single asset in advance and for which only the price of that single asset is indicated; hereinafter in this item referred to as "combined assets"), those for which the amount of consideration for the transfer of the combined asset (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act) is 10,000 yen or less and the proportion that the value of the portion relating to the food included in the combined asset accounts for in the value of the combined asset, calculated by a reasonable method, is two-thirds or more;
  <sup>machine translation, not official</sup>

  **二**  食品と食品以外の資産が一の資産を形成し、又は構成している消費税法第二条第一項第十号に規定する外国貨物（当該外国貨物が関税定率法（明治四十三年法律第五十四号）別表の適用上の所属の一の区分に属する物品に該当するものに限る。以下この号において「一体貨物」という。）のうち、保税地域（同項第二号に規定する保税地域をいう。附則第五条第一項及び第十四条第四項において同じ。）から引き取られる一体貨物に係る消費税の課税標準である金額が一万円以下であり、かつ、当該一体貨物の価額のうちに当該一体貨物に含まれる食品に係る部分の価額の占める割合として合理的な方法により計算した割合が三分の二以上のもの
  <sup>suppl-4282-148/art-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-2</sup>
  among foreign goods prescribed in Article 2, paragraph (1), item (x) of the Consumption Tax Act in which food and assets other than food form or constitute a single asset (limited to those where the foreign goods fall under goods belonging to a single classification for the purposes of the Appended Table to the Customs Tariff Act (Act No. 54 of 1910); hereinafter in this item referred to as "combined goods"), those taken out of a bonded area (meaning a bonded area prescribed in Article 2, paragraph (1), item (ii) of the Consumption Tax Act; the same applies in Article 5, paragraph (1) and Article 14, paragraph (4) of the Supplementary Provisions) for which the amount that is the tax base for the consumption tax on the combined goods is 10,000 yen or less and the proportion that the value of the portion relating to the food included in the combined goods accounts for in the value of the combined goods, calculated by a reasonable method, is two-thirds or more.
  <sup>machine translation, not official</sup>

### 第三条（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — Scope of Businesses Providing Meals That Are Not Included in the Transfer of Food and Drink Items, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3</sup>

**第一項**  改正法附則第三十四条第一項第一号イに規定する政令で定める事業は、食品衛生法施行令（昭和二十八年政令第二百二十九号）第三十四条の二第二号に規定する飲食店営業その他の飲食料品（同項第一号に規定する飲食料品をいう。次項において同じ。）をその場で飲食させる事業とする。
<sup>suppl-4282-148/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-1</sup>
The business specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i), (a) of the Supplementary Provisions of the Amending Act is a business of having food and drink items (meaning food and drink items prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) eaten or drunk on the spot, such as the restaurant business prescribed in Article 34-2, item (ii) of the Order for Enforcement of the Food Sanitation Act (Cabinet Order No. 229 of 1953).
<sup>machine translation, not official</sup>

**第二項**  改正法附則第三十四条第一項第一号ロに規定する政令で定める施設は、次の各号に掲げる施設とし、同項第一号ロに規定する政令で定める飲食料品の提供は、次の各号に掲げる施設の区分に応じ当該各号に定める飲食料品の提供（財務大臣の定める基準に該当する飲食料品の提供に限り、消費税法施行令第十四条の二第一項から第三項までの規定により財務大臣が指定する資産の譲渡等を除く。）とする。
<sup>suppl-4282-148/art-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2</sup>
The facilities specified by Cabinet Order prescribed in Article 34, paragraph (1), item (i), (b) of the Supplementary Provisions of the Amending Act are the facilities set out in the following items, and the provision of food and drink items specified by Cabinet Order prescribed in item (i), (b) of that paragraph is, according to the category of facilities set out in the following items, the provision of food and drink items specified in the relevant item (limited to the provision of food and drink items that meet the criteria determined by the Minister of Finance, and excluding transfers, etc. of assets designated by the Minister of Finance under Article 14-2, paragraphs (1) through (3) of the Order for Enforcement of the Consumption Tax Act):
<sup>machine translation, not official</sup>

  **一**  老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項の規定による届出が行われている同項に規定する有料老人ホーム（次号に掲げる施設に該当するものを除く。）　当該有料老人ホームを設置し、又は運営する者が、当該有料老人ホームの入居者（財務省令で定める年齢その他の要件に該当する者に限る。）に対して行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-1</sup>
  a fee-based home for the elderly prescribed in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) for which the notification under the provisions of that paragraph has been made (excluding one that falls under the facilities set out in the following item): the provision of food and drink items that a person who establishes or operates that fee-based home for the elderly conducts for its residents (limited to those who fall under requirements such as age specified by Ministry of Finance Order);
  <sup>machine translation, not official</sup>

  **二**  高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項に規定する登録を受けた同法第五条第一項に規定するサービス付き高齢者向け住宅　当該サービス付き高齢者向け住宅を設置し、又は運営する者が、当該サービス付き高齢者向け住宅の入居者に対して行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-2</sup>
  a housing for the elderly with services prescribed in Article 5, paragraph (1) of the Act on Securement of Stable Supply of Elderly Persons' Housing (Act No. 26 of 2001) that has received the registration prescribed in Article 6, paragraph (1) of that Act: the provision of food and drink items that a person who establishes or operates that housing for the elderly with services conducts for the residents of that housing for the elderly with services;
  <sup>machine translation, not official</sup>

  **三**  学校給食法（昭和二十九年法律第百六十号）第三条第二項に規定する義務教育諸学校の施設　当該義務教育諸学校の設置者が、その児童又は生徒の全てに対して学校給食（同条第一項に規定する学校給食をいう。第六号において同じ。）として行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-3</sup>
  the facilities of the compulsory education schools prescribed in Article 3, paragraph (2) of the School Lunch Program Act (Act No. 160 of 1954): the provision of food and drink items that the founder of those compulsory education schools conducts for all of their pupils or students as school lunches (meaning school lunches prescribed in paragraph (1) of that Article; the same applies in item (vi));
  <sup>machine translation, not official</sup>

  **四**  夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条に規定する夜間課程を置く高等学校の施設　当該高等学校の設置者が、当該夜間課程において行う教育を受ける生徒の全てに対して同条に規定する夜間学校給食として行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-4</sup>
  the facilities of the high school with night courses prescribed in Article 2 of the Act on School Lunch Program for High School with Night Courses (Act No. 157 of 1956): the provision of food and drink items that the founder of that high school conducts, as the night school lunches prescribed in that Article, for all of the students who receive the education conducted in those night courses;
  <sup>machine translation, not official</sup>

  **五**  特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条に規定する特別支援学校の幼稚部又は高等部の施設　当該特別支援学校の設置者が、その幼児又は生徒の全てに対して同条に規定する学校給食として行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-5</sup>
  the facilities of the kindergarten section or high school section of a school for special needs education prescribed in Article 2 of the Act on School Lunch Program for Kindergarten Section and High School Section of Schools for Special Needs Education (Act No. 118 of 1957): the provision of food and drink items that the founder of that school for special needs education conducts, as the school lunches prescribed in that Article, for all of its infants or students;
  <sup>machine translation, not official</sup>

  **六**  学校教育法（昭和二十二年法律第二十六号）第一条に規定する幼稚園の施設　当該幼稚園の設置者が、その施設で教育を受ける幼児の全てに対して学校給食に準じて行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-6</sup>
  the facilities of a kindergarten prescribed in Article 1 of the School Education Act (Act No. 26 of 1947): the provision of food and drink items that the founder of that kindergarten conducts, in conformity with school lunches, for all of the infants who receive education at its facilities;
  <sup>machine translation, not official</sup>

  **七**  学校教育法第一条に規定する特別支援学校に同法第七十八条の規定により設置される寄宿舎　当該寄宿舎の設置者が、当該寄宿舎に寄宿する幼児、児童又は生徒に対して行う飲食料品の提供
  <sup>suppl-4282-148/art-3/par-2/item-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-7</sup>
  a dormitory established at a school for special needs education prescribed in Article 1 of the School Education Act pursuant to Article 78 of that Act: the provision of food and drink items that the founder of that dormitory conducts for the infants, pupils or students who board in that dormitory.
  <sup>machine translation, not official</sup>

### 第四条（予約販売等に係る元年軽減対象資産の譲渡等に係る税率に関する経過措置） — Transitional Measures Concerning Tax Rates for 2019 Reduced-Rate Transfers, etc. of Assets Relating to Subscription Sales, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-4</sup>

**第一項**  事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が、元年適用日（改正法附則第三十四条第一項に規定する元年適用日をいう。以下同じ。）以後に行う課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下同じ。）のうち元年軽減対象資産の譲渡等（改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下同じ。）に該当するものについては、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）附則第五条第一項本文、第二項又は第三項本文の規定は、適用しない。
<sup>suppl-4282-148/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-4/par-1</sup>
With regard to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter) made by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) on or after the 2019 application date (meaning the 2019 application date prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; the same applies hereinafter) that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; the same applies hereinafter), the provisions of the main clause of Article 5, paragraph (1), Article 5, paragraph (2) or the main clause of Article 5, paragraph (3) 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) do not apply.
<sup>machine translation, not official</sup>

### 第五条（高額特定資産の仕入れ等に要した費用に関する経過措置） — Transitional Measures Concerning Costs Required for the Purchase, etc. of High-Value Specified Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5</sup>

**第一項**  元年適用日から令和五年九月三十日までの間に国内において事業者が行う高額特定資産（改正法第五条の規定による改正後の消費税法第十二条の四第一項に規定する高額特定資産をいう。以下この項において同じ。）の課税仕入れ（消費税法第二条第一項第十二号に規定する課税仕入れをいう。附則第十二条第二項及び第十四条第四項において同じ。）又は保税地域から引き取られる高額特定資産に該当する課税貨物（同法第二条第一項第十一号に規定する課税貨物をいう。附則第十四条第四項において同じ。）に係る附則第二十条の規定による改正後の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）の規定による改正後の消費税法施行令第二十五条の五第一項の規定の適用については、同項第一号中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」と、「同条第一項」とあるのは「法第三十条第一項」と、同項第二号中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」とする。
<sup>suppl-4282-148/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-1</sup>
With regard to the application of Article 25-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act after the amendment by the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014) after the amendment by the provisions of Article 20 of the Supplementary Provisions, to taxable purchases (meaning taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act; the same applies in Article 12, paragraph (2) and Article 14, paragraph (4) of the Supplementary Provisions) of a high-value specified asset (meaning a high-value specified asset prescribed in Article 12-4, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act; the same applies hereinafter in this paragraph) made in Japan by a business operator during the period from the 2019 application date to September 30, 2023, or to taxable goods (meaning taxable goods prescribed in Article 2, paragraph (1), item (xi) of the Consumption Tax Act; the same applies in Article 14, paragraph (4) of the Supplementary Provisions) that fall under a high-value specified asset taken out of a bonded area, in Article 25-5, paragraph (1), item (i) of the Order for Enforcement of the Consumption Tax Act as so amended the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets, prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), received from another person)" and the phrase "paragraph (1) of that Article" with "Article 30, paragraph (1) of the Act", and in item (ii) of that paragraph the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets, prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), received from another person)".
<sup>machine translation, not official</sup>

**第二項**  令和二年四月一日から令和五年九月三十日までの間における所得税法等の一部を改正する法律（令和二年法律第八号）第六条の規定による改正後の消費税法第十二条の四第二項に規定する調整対象自己建設高額資産に係る消費税法施行令等の一部を改正する政令（令和二年政令第百十四号）第一条の規定による改正後の消費税法施行令第二十五条の五第三項の規定の適用については、同項中「百十分の百」とあるのは「百十分の百（当該課税仕入れが他の者から受けた所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等に係るものである場合には、百八分の百）」と、「し、同項」とあるのは「し、法第十二条の四第二項」とする。
<sup>suppl-4282-148/art-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-2</sup>
With regard to the application of Article 25-5, paragraph (3) of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 114 of 2020) to an adjustment-target self-constructed high-value asset prescribed in Article 12-4, paragraph (2) of the Consumption Tax Act after the amendment by the provisions of Article 6 of the Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020) during the period from April 1, 2020 to September 30, 2023, in Article 25-5, paragraph (3) of the Order for Enforcement of the Consumption Tax Act as so amended the phrase "100/110" is deemed to be replaced with "100/110 (100/108 where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets, prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), received from another person)" and the phrase "and the amount specified by Cabinet Order prescribed in that paragraph" with "and the amount specified by Cabinet Order prescribed in Article 12-4, paragraph (2) of the Act".
<sup>machine translation, not official</sup>

### 第六条（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — Transitional Measures Concerning the Amount of the Tax Base for Consumption Tax on Taxable Transfers, etc. of Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6</sup>

**第一項**  事業者が元年適用日から令和五年九月三十日までの間に次に掲げる資産の区分のうち異なる二以上の区分の資産を同一の者に対して同時に譲渡した場合において、これらの資産の譲渡の対価の額が次に掲げる資産ごとに合理的に区分されていないときは、消費税法施行令第四十五条第三項の規定にかかわらず、第一号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とし、第二号に掲げる資産の譲渡の対価の額については、これらの資産の譲渡の対価の額にこれらの資産の譲渡の時におけるこれらの資産の価額の合計額のうちに同号に掲げる資産の価額の占める割合を乗じて計算した金額とする。この場合において、第一号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等（その資産の譲渡につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額をいう。以下この項において同じ。）が含まれる場合には、当該対価の額に百十分の百を乗じて算出した金額）とし、第二号に掲げる資産の譲渡に係る消費税の課税標準は、当該資産の譲渡の対価の額（当該対価の額に消費税額等が含まれる場合には、当該対価の額に百八分の百を乗じて算出した金額）とする。
<sup>suppl-4282-148/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1</sup>
Where a business operator simultaneously transfers to the same person, during the period from the 2019 application date to September 30, 2023, assets belonging to two or more different categories among the categories of assets listed below, and the amount of consideration for the transfer of those assets has not been reasonably divided among the assets listed below, then, notwithstanding Article 45, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, the amount of consideration for the transfer of the assets listed in item (i) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item accounts for in the total value of those assets at the time of their transfer, and the amount of consideration for the transfer of the assets listed in item (ii) is the amount calculated by multiplying the amount of consideration for the transfer of those assets by the proportion that the value of the assets listed in that item accounts for in the total value of those assets at the time of their transfer. In this case, the tax base for the consumption tax on the transfer of the assets listed in item (i) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. (meaning the amount of consumption tax to be imposed on the transfer of those assets and the amount equivalent to the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; the same applies hereinafter in this paragraph) is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/110), and the tax base for the consumption tax on the transfer of the assets listed in item (ii) is the amount of consideration for the transfer of those assets (where the amount of consumption tax, etc. is included in that amount of consideration, the amount calculated by multiplying that amount of consideration by 100/108).
<sup>machine translation, not official</sup>

  **一**  課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る資産
  <sup>suppl-4282-148/art-6/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-1</sup>
  assets relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets);
  <sup>machine translation, not official</sup>

  **二**  元年軽減対象資産の譲渡等に係る資産
  <sup>suppl-4282-148/art-6/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-2</sup>
  assets relating to 2019 reduced-rate transfers, etc. of assets;
  <sup>machine translation, not official</sup>

  **三**  課税資産の譲渡等以外の資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。附則第十一条において同じ。）に係る資産
  <sup>suppl-4282-148/art-6/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-3</sup>
  assets relating to transfers, etc. of assets other than a taxable transfer, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies in Article 11 of the Supplementary Provisions).
  <sup>machine translation, not official</sup>

**第二項**  事業者が、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。次項及び附則第十三条において「二十四年消費税法改正法」という。）附則第五条第三項並びに消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）附則第五条第一項及び第三項の規定の適用を受けた課税資産の譲渡等を行った場合における当該課税資産の譲渡等に係る前項の規定の適用については、同項中「百十分の百」とあるのは、「百五分の百」とする。
<sup>suppl-4282-148/art-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-2</sup>
Where a business operator makes a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; referred to as the "2012 Consumption Tax Act Amendment Act" in the following paragraph and Article 13 of the Supplementary Provisions) and the provisions of Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013) have applied, in the application of the preceding paragraph to that taxable transfer, etc. of assets, the phrase "100/110" in the preceding paragraph is deemed to be replaced with "100/105".
<sup>machine translation, not official</sup>

**第三項**  事業者が、二十四年消費税法改正法附則第十六条第一項において準用する二十四年消費税法改正法附則第五条第三項並びに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）附則第五条第一項本文及び第三項本文の規定の適用を受けた課税資産の譲渡等を行った場合における当該課税資産の譲渡等に係る第一項の規定の適用については、同項中「百十分の百」とあるのは、「百八分の百」とする。
<sup>suppl-4282-148/art-6/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-3</sup>
Where a business operator makes a taxable transfer, etc. of assets to which the provisions of Article 5, paragraph (3) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, and the provisions of the main clauses of Article 5, paragraphs (1) and (3) 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) have applied, in the application of paragraph (1) to that taxable transfer, etc. of assets, the phrase "100/110" in paragraph (1) is deemed to be replaced with "100/108".
<sup>machine translation, not official</sup>

### 第七条（仕入れに係る対価の返還等を受けた金額に他の者から受けた元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例） — Special Provisions on the Calculation of the Amount of Consumption Tax in the Case Where the Amount Received as a Refund, etc. of Consideration for Purchases Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets Received from Another Person
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7</sup>

**第一項**  改正法附則第三十四条第二項前段の規定により読み替えられた消費税法第三十二条第一項の事業者が、同項に規定する仕入れに係る対価の返還等を受けた場合において、当該仕入れに係る対価の返還等を受けた金額が他の者から受けた課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象資産の譲渡等に係る部分とに合理的に区分されていないときは、当該仕入れに係る対価の返還等を受けた金額に、当該仕入れに係る対価の返還等に係る課税仕入れに係る支払対価の額（同法第三十条第一項に規定する課税仕入れに係る支払対価の額をいう。以下この条及び附則第十四条第三項において同じ。）の合計額のうちに元年軽減対象資産の譲渡等に係る課税仕入れに係る支払対価の額の占める割合を乗じて計算した金額を、当該元年軽減対象資産の譲渡等に係る部分の金額として、同法第三十二条第一項第一号の規定を適用する。
<sup>suppl-4282-148/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7/par-1</sup>
Where a business operator prescribed in Article 32, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act receives a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act, if the amount received as a refund, etc. of consideration for those purchases is not reasonably divided between the portion relating to taxable transfers, etc. of assets received from another person (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 32, paragraph (1), item (i) of that Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets the amount calculated by multiplying the amount received as a refund, etc. of consideration for those purchases by the proportion that the amount of consideration paid for taxable purchases relating to 2019 reduced-rate transfers, etc. of assets accounts for in the total of the amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of that Act; the same applies hereinafter in this Article and Article 14, paragraph (3) of the Supplementary Provisions) relating to the refund, etc. of consideration for those purchases.
<sup>machine translation, not official</sup>

### 第八条（売上げに係る対価の返還等の金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例等） — Special Provisions on the Calculation of the Amount of Consumption Tax in the Case Where the Amount of a Refund, etc. of Consideration for Sales Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-8</sup>

**第一項**  改正法附則第三十四条第二項前段の規定により読み替えられた消費税法第三十八条第一項に規定する事業者が、同項に規定する売上げに係る対価の返還等を行う場合において、当該売上げに係る対価の返還等の金額が課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象資産の譲渡等に係る部分とに合理的に区分されていないときは、当該売上げに係る対価の返還等に係る税込価額（同項に規定する税込価額をいう。以下この項及び次条において同じ。）に、当該売上げに係る対価の返還等に係る課税資産の譲渡等の税込価額の合計額のうちに元年軽減対象資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、当該元年軽減対象資産の譲渡等に係る部分の金額として、同法第三十八条第一項の規定を適用する。
<sup>suppl-4282-148/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-1</sup>
Where a business operator prescribed in Article 38, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act, if the amount of that refund, etc. of consideration for sales is not reasonably divided between the portion relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 38, paragraph (1) of that Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets the amount calculated by multiplying the tax-inclusive price relating to that refund, etc. of consideration for sales (meaning the tax-inclusive price prescribed in that paragraph; the same applies hereinafter in this paragraph and the following Article) by the proportion that the tax-inclusive price of the 2019 reduced-rate transfers, etc. of assets accounts for in the total of the tax-inclusive prices of the taxable transfers, etc. of assets relating to that refund, etc. of consideration for sales.
<sup>machine translation, not official</sup>

**第二項**  元年適用日から令和五年九月三十日までの間における消費税法施行令第五十八条第一項の規定の適用については、同項第三号中「の内容」とあるのは「に係る課税資産の譲渡等に係る資産又は役務の内容（当該売上げに係る対価の返還等に係る課税資産の譲渡等が元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この号において同じ。）である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）」と、同項第四号中「売上げ」とあるのは「税率の異なるごとに区分した売上げ」とする。
<sup>suppl-4282-148/art-8/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-2</sup>
For the application of Article 58, paragraph (1) of the Order for Enforcement of the Consumption Tax Act during the period from the 2019 application date to September 30, 2023, in item (iii) of that paragraph the phrase "particulars of the refund, etc. of consideration for sales" is deemed to be replaced with "particulars of the assets or services relating to the taxable transfer, etc. of assets relating to the refund, etc. of consideration for sales (where the taxable transfer, etc. of assets relating to that refund, etc. of consideration for sales is a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); the same applies hereinafter in this item), the particulars of the assets and the fact that it is a 2019 reduced-rate transfer, etc. of assets)", and in item (iv) of that paragraph the phrase "sales" is deemed to be replaced with "sales classified by differing tax rates".
<sup>machine translation, not official</sup>

### 第九条（貸倒れ等により領収をすることができなくなった金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例） — Special Provisions on the Calculation of the Amount of Consumption Tax in the Case Where the Amount That Has Become Impossible to Collect Due to Bad Debt, etc. Includes an Amount Relating to 2019 Reduced-Rate Transfers, etc. of Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-9</sup>

**第一項**  事業者（改正法附則第三十四条第二項前段の規定により読み替えられた消費税法第三十九条第一項に規定する事業者をいう。次項において同じ。）が、同条第一項に規定する課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなった場合（以下この項において「貸倒れ等」という。）において、当該領収をすることができなくなった課税資産の譲渡等の税込価額が課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象資産の譲渡等に係る部分とに合理的に区分されていないときは、当該領収をすることができなくなった課税資産の譲渡等の税込価額に、当該貸倒れ等の対象となった課税資産の譲渡等の税込価額の合計額のうちに元年軽減対象資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、当該元年軽減対象資産の譲渡等に係る部分の金額として、同条第一項の規定を適用する。
<sup>suppl-4282-148/art-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-1</sup>
Where a business operator (meaning a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) has become unable to collect all or part of the tax-inclusive price of a taxable transfer, etc. of assets prescribed in Article 39, paragraph (1) of the Consumption Tax Act (hereinafter in this paragraph referred to as "bad debt, etc."), if the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible is not reasonably divided between the portion relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 39, paragraph (1) of the Consumption Tax Act is applied by treating as the amount of the portion relating to those 2019 reduced-rate transfers, etc. of assets the amount calculated by multiplying the tax-inclusive price of the taxable transfer, etc. of assets that has become uncollectible by the proportion that the tax-inclusive price of the 2019 reduced-rate transfers, etc. of assets accounts for in the total of the tax-inclusive prices of the taxable transfers, etc. of assets that were the subject of that bad debt, etc.
<sup>machine translation, not official</sup>

**第二項**  事業者が、改正法附則第三十四条第二項前段の規定により読み替えられた消費税法第三十九条第一項の規定の適用を受けた同項に規定する課税資産の譲渡等の税込価額の全部又は一部の領収をした場合において、当該領収をした税込価額が課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）に係る部分と元年軽減対象資産の譲渡等に係る部分とに合理的に区分されていないときは、当該領収をした税込価額に、これらの課税資産の譲渡等の時におけるこれらの課税資産の譲渡等の税込価額の合計額のうちに当該元年軽減対象資産の譲渡等の税込価額の占める割合を乗じて計算した金額を、領収をした元年軽減対象資産の譲渡等に係る税込価額として、同条第三項の規定を適用する。
<sup>suppl-4282-148/art-9/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-2</sup>
Where a business operator has collected all or part of the tax-inclusive price of a taxable transfer, etc. of assets prescribed in Article 39, paragraph (1) of the Consumption Tax Act to which that paragraph, as read with replaced terms pursuant to the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act, has been applied, if the tax-inclusive price so collected is not reasonably divided between the portion relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) and the portion relating to 2019 reduced-rate transfers, etc. of assets, Article 39, paragraph (3) of the Consumption Tax Act is applied by treating as the tax-inclusive price relating to the 2019 reduced-rate transfers, etc. of assets that has been collected the amount calculated by multiplying the tax-inclusive price so collected by the proportion that the tax-inclusive price of those 2019 reduced-rate transfers, etc. of assets accounts for in the total of the tax-inclusive prices of those taxable transfers, etc. of assets at the time of those taxable transfers, etc. of assets.
<sup>machine translation, not official</sup>

### 第十条（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-4282-148/art-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-10</sup>

**第一項**  元年適用日から令和五年九月三十日までの間に受け入れる消費税法第六十条第四項に規定する特定収入に係る消費税法施行令第七十五条第四項の規定の適用については、同項第一号イ中「百十分の七・八」とあるのは「百十分の七・八（当該合計額のうち他の者から受けた元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この項において同じ。）に係る課税仕入れに係る支払対価の額又は飲食料品（同条第一項第一号に規定する飲食料品をいう。以下この項において同じ。）に該当する課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）」と、同項第二号イ及びロ並びに第三号イ中「百十分の七・八」とあるのは「百十分の七・八（当該合計額のうち他の者から受けた元年軽減対象資産の譲渡等に係る課税仕入れに係る支払対価の額又は飲食料品に該当する課税貨物の引取価額に係る支出のためにのみ使用することとされている課税仕入れ等に係る特定収入については、百八分の六・二四）」とする。
<sup>suppl-4282-148/art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-10/par-1</sup>
With regard to the application of Article 75, paragraph (4) of the Order for Enforcement of the Consumption Tax Act to specified income prescribed in Article 60, paragraph (4) of the Consumption Tax Act that is received during the period from the 2019 application date to September 30, 2023, in Article 75, paragraph (4), item (i), (a) of the Order for Enforcement of the Consumption Tax Act the phrase "7.8/110" is deemed to be replaced with "7.8/110 (6.24/108 for specified income for taxable purchases, etc. that, out of that total, is to be used only for expenditure on the amount of consideration paid for taxable purchases relating to a 2019 reduced-rate transfer, etc. of assets received from another person (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); the same applies hereinafter in this paragraph) or on the value of taxable goods taken out of a bonded area that fall under food and drink items (meaning food and drink items prescribed in paragraph (1), item (i) of that Article; the same applies hereinafter in this paragraph))", and in Article 75, paragraph (4), item (ii), (a) and (b) and item (iii), (a) of the Order for Enforcement of the Consumption Tax Act the phrase "7.8/110" is deemed to be replaced with "7.8/110 (6.24/108 for specified income for taxable purchases, etc. that, out of that total, is to be used only for expenditure on the amount of consideration paid for taxable purchases relating to a 2019 reduced-rate transfer, etc. of assets received from another person or on the value of taxable goods taken out of a bonded area that fall under food and drink items)".
<sup>machine translation, not official</sup>

### 第十一条（資産の譲渡等の時期の特例を受ける場合における税率に関する経過措置） — Transitional Measures Concerning Tax Rates in the Case of Receiving Special Provisions on the Time of Transfer, etc. of Assets
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11</sup>

**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、元年適用日前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元年適用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、改正法附則第三十四条第一項の規定は、適用しない。
<sup>suppl-4282-148/art-11/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11/par-1</sup>
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 before the 2019 application 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 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer deferred-payment revenue.
<sup>machine translation, not official</sup>

**第二項**  消費税法施行令第三十六条第一項の個人事業者が、元年適用日前に行った同項に規定する延払条件付譲渡につき同項の規定の適用を受けた場合において、当該延払条件付譲渡に係る賦払金の額で元年適用日以後にその支払の期日が到来するものがあるときは、当該賦払金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、改正法附則第三十四条第一項の規定は、適用しない。
<sup>suppl-4282-148/art-11/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11/par-2</sup>
Where an individual business operator under Article 36, 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 transfer on deferred payment terms prescribed in that paragraph made before the 2019 application date, if there is an installment relating to that transfer on deferred payment terms whose due date for payment arrives on or after the 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that installment.
<sup>machine translation, not official</sup>

**第三項**  消費税法施行令第三十六条の二第一項の事業者が、元年適用日前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元年適用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収益額に係る部分があるときは、当該リース譲渡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、改正法附則第三十四条第一項の規定は、適用しない。
<sup>suppl-4282-148/art-11/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11/par-3</sup>
Where a business operator under Article 36-2, 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 before the 2019 application date, if there is a portion relating to the amount of lease transfer 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 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on the taxable transfer, etc. of assets for the portion relating to that amount of lease transfer revenue.
<sup>machine translation, not official</sup>

### 第十一条の二（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators That Transfer Food and Drink Items
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-11-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2</sup>

**第一項**  飲食料品の譲渡（改正法附則第三十四条第一項第一号又は改正法第五条の規定による改正後の消費税法（以下この項において「新法」という。）別表第一第一号に掲げる飲食料品の譲渡をいう。以下この項において同じ。）を行う新法第三十七条第一項の規定の適用を受ける事業者の元年適用日の属する課税期間（消費税法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。以下この項及び次条において同じ。）から令和五年九月三十日の属する課税期間までの各課税期間における次に掲げる事業については、消費税法施行令第五十七条第五項第二号に規定する第二種事業として、新法第三十七条第一項の規定を適用する。
<sup>suppl-4282-148/art-11-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1</sup>
In each taxable period from the taxable period that includes the 2019 application date of a business operator that makes transfers of food and drink items (meaning transfers of food and drink items listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act or in Appended Table 1, item (i) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act"); the same applies hereinafter in this paragraph) and to which Article 37, paragraph (1) of the New Act applies, through the taxable period that includes September 30, 2023 (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, including a period deemed to be one taxable period under paragraph (2) or (4) of that Article; the same applies hereinafter in this paragraph and the following Article), the businesses listed below are treated as type 2 business prescribed in Article 57, paragraph (5), item (ii) of the Order for Enforcement of the Consumption Tax Act in the application of Article 37, paragraph (1) of the New Act:
<sup>machine translation, not official</sup>

  **一**  農業（飲食料品の譲渡を行う部分に限る。）
  <sup>suppl-4282-148/art-11-2/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1/item-1</sup>
  agriculture (limited to the portion that carries out the transfer of food and drink items);
  <sup>machine translation, not official</sup>

  **二**  林業（飲食料品の譲渡を行う部分に限る。）
  <sup>suppl-4282-148/art-11-2/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1/item-2</sup>
  forestry (limited to the portion that carries out the transfer of food and drink items);
  <sup>machine translation, not official</sup>

  **三**  漁業（飲食料品の譲渡を行う部分に限る。）
  <sup>suppl-4282-148/art-11-2/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1/item-3</sup>
  fishery (limited to the portion that carries out the transfer of food and drink items).
  <sup>machine translation, not official</sup>

**第二項**  元年適用日から令和五年九月三十日までの間における前項の規定の適用については、同項中「又は改正法第五条の規定による改正後の消費税法（以下この項において「新法」という。）別表第一第一号に掲げる」とあるのは「に掲げる」と、「行う新法」とあるのは「行う改正法第五条の規定による改正後の消費税法（以下この項において「新法」という。）」とする。
<sup>suppl-4282-148/art-11-2/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-2</sup>
For the application of the preceding paragraph during the period from the 2019 application date to September 30, 2023, in that paragraph the phrase "listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act or in Appended Table 1, item (i) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act")" is deemed to be replaced with "listed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act", and the phrase "Article 37, paragraph (1) of the New Act applies" with "Article 37, paragraph (1) of the Consumption Tax Act after the amendment by the provisions of Article 5 of the Amending Act (hereinafter in this paragraph referred to as the "New Act") applies".
<sup>machine translation, not official</sup>

### 第十二条（国又は地方公共団体に準ずる法人に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for Corporations Equivalent to the National Government or Local Governments
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-12</sup>

**第一項**  消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、元年適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき課税期間の末日が元年適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、改正法附則第三十四条第一項の規定は、適用しない。
<sup>suppl-4282-148/art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-12/par-1</sup>
Where, for a taxable transfer, etc. of assets made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the consideration for that taxable transfer, etc. of assets is to be collected falls on or after the 2019 application date, Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply to the consumption tax on that taxable transfer, etc. of assets.
<sup>machine translation, not official</sup>

**第二項**  消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、元年適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき課税期間の末日が元年適用日以後であるときは、当該課税仕入れに係る同法第三十条、第三十二条及び第三十六条の規定の適用については、改正法附則第三十四条第二項前段の規定は、適用しない。
<sup>suppl-4282-148/art-12/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-12/par-2</sup>
Where, for a taxable purchase made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid falls on or after the 2019 application date, the first sentence of Article 34, paragraph (2) of the Supplementary Provisions of the Amending Act does not apply in the application of Articles 30, 32 and 36 of the Consumption Tax Act to that taxable purchase.
<sup>machine translation, not official</sup>

### 第十三条（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） — Scope of Taxable Transfers, etc. of Assets to Which the Transitional Measures Concerning the Calculation, etc. of the Tax Base for 2019 Reduced-Rate Transfers, etc. of Assets Do Not Apply
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-13</sup>

**第一項**  改正法附則第三十八条第一項に規定する政令で定める課税資産の譲渡等は、二十四年消費税法改正法附則第五条第一項から第三項まで、第四項本文及び第五項本文、第六条第一項、第七条第一項、第八条第一項、第十四条第一項（これらの規定を二十四年消費税法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場合を含む。）並びに第十六条の二第一項並びに消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）附則第五条第一項から第三項まで及び第四項本文、第六条第一項、第七条第一項、第八条第一項並びに第十三条第一項並びに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）附則第五条第一項本文、第二項、第三項本文、第四項本文及び第五項、第六条第一項、第七条第一項、第八条第一項並びに第十三条第一項の規定の適用を受ける課税資産の譲渡等とする。
<sup>suppl-4282-148/art-13/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-13/par-1</sup>
The taxable transfers, etc. of assets specified by Cabinet Order prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act are taxable transfers, etc. of assets to which the provisions of Article 5, paragraphs (1) through (3), the main clause of paragraph (4) and the main clause of paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 14, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act (including where these provisions are applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act) and Article 16-2, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, the provisions of Article 5, paragraphs (1) through (3) and the main clause of paragraph (4), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 13, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013), and the provisions of the main clause of Article 5, paragraph (1), Article 5, paragraph (2), the main clause of Article 5, paragraph (3), the main clause of Article 5, paragraph (4) and Article 5, paragraph (5), Article 6, paragraph (1), Article 7, paragraph (1), Article 8, paragraph (1) and Article 13, paragraph (1) 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) apply.
<sup>machine translation, not official</sup>

### 第十四条（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — Transitional Measures Concerning the Application of the Transitional Measures Concerning Calculation, etc. of the Tax Base and the Transitional Measures Concerning Taxable Purchases, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14</sup>

**第一項**  改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定（以下この項において「十営業日経過措置」という。）の適用を受けようとする事業者が、一又は複数の事業（以下この項において「対象事業」という。）に係る課税資産の譲渡等（同条第一項に規定する課税資産の譲渡等をいう。以下この項及び次項において同じ。）の税込価額（同条第一項に規定する税込価額をいう。以下この項及び次項において同じ。）と当該対象事業以外の事業に係る課税資産の譲渡等の税込価額を区分しているときは、当該対象事業に係る課税資産の譲渡等の税込価額についてのみ十営業日経過措置を適用することができる。この場合において、同条第一項中「行った課税資産の譲渡等（」とあるのは「行った適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第一項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）に係る課税資産の譲渡等（」と、「を当該適用対象期間における」とあるのは「を当該適用対象期間における当該適用対象事業に係る」と、同項第一号中「課税資産の譲渡等」とあるのは「当該適用対象事業に係る課税資産の譲渡等」とする。
<sup>suppl-4282-148/art-14/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-1</sup>
Where a business operator seeking to be subject to the application of the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where it is subject to the provisions of paragraph (4) of that Article) (hereinafter in this paragraph referred to as the "ten-business-day transitional measure") classifies the tax-inclusive price (meaning the tax-inclusive price prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) of taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph and the following paragraph) relating to one or more businesses (hereinafter in this paragraph referred to as "covered businesses") separately from the tax-inclusive price of taxable transfers, etc. of assets relating to businesses other than those covered businesses, it may apply the ten-business-day transitional measure only to the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses. In this case, in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act, the phrase "of taxable transfers, etc. of assets (excluding those exempt" is deemed to be replaced with "of taxable transfers, etc. of assets relating to the applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (1) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph) (excluding those exempt" and the phrase "in that eligible period" with "relating to that applicable covered business in that eligible period", and in Article 38, paragraph (1), item (i) of the Supplementary Provisions of the Amending Act, the phrase "taxable transfers, etc. of assets" is deemed to be replaced with "taxable transfers, etc. of assets relating to that applicable covered business".
<sup>machine translation, not official</sup>

**第二項**  卸売業（改正法附則第三十八条第二項に規定する卸売業をいう。次項において同じ。）又は小売業（同条第二項に規定する小売業をいう。次項において同じ。）に係る一又は複数の事業（以下この項において「対象事業」という。）と当該対象事業以外の事業を営む事業者が、当該対象事業に係る課税資産の譲渡等の税込価額についてのみ同条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定（以下この項において「仕入割合による区分経過措置」という。）の適用を受けようとするときは、当該対象事業に係る課税資産の譲渡等の税込価額と当該対象事業以外の事業に係る課税資産の譲渡等の税込価額を区分して仕入割合による区分経過措置を適用するものとする。この場合において、同条第二項中「行った卸売業及び小売業」とあるのは「行った適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第二項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）」と、「おける卸売業及び小売業」とあるのは「おける当該適用対象事業」と、同項第一号中「卸売業及び小売業」とあるのは「当該適用対象事業」とする。
<sup>suppl-4282-148/art-14/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-2</sup>
Where a business operator that carries on one or more businesses relating to wholesale business (meaning wholesale business prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies in the following paragraph) or retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies in the following paragraph) (hereinafter in this paragraph referred to as "covered businesses") and businesses other than those covered businesses intends to be subject to the application of the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where it is subject to the provisions of paragraph (4) of that Article) (hereinafter in this paragraph referred to as the "transitional measure for classifying sales by purchase ratio") only for the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses, it is to apply the transitional measure for classifying sales by purchase ratio by separating the tax-inclusive price of taxable transfers, etc. of assets relating to those covered businesses from the tax-inclusive price of taxable transfers, etc. of assets relating to businesses other than those covered businesses. In this case, in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business and retail business made in Japan" is deemed to be replaced with "applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph) made in Japan", the phrase "relating to wholesale business and retail business in that eligible period" with "relating to those applicable covered businesses in that eligible period", and the phrase "relating to wholesale business and retail business (excluding" with "relating to those applicable covered businesses (excluding", and in Article 38, paragraph (2), item (i) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business and retail business" is deemed to be replaced with "those applicable covered businesses".
<sup>machine translation, not official</sup>

**第三項**  卸売業又は小売業に係る一又は複数の事業（以下この項において「対象事業」という。）と当該対象事業以外の事業を営む事業者が、当該対象事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額（改正法附則第三十八条第二項に規定する課税貨物に係る税込引取価額をいう。以下この項において同じ。）についてのみ改正法附則第三十九条第一項の規定（以下この項において「売上割合による区分経過措置」という。）の適用を受けようとするときは、当該対象事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額と当該対象事業以外の事業に係る課税仕入れに係る支払対価の額及び課税貨物に係る税込引取価額を区分して売上割合による区分経過措置を適用するものとする。この場合において、同条第一項中「卸売業（前条第二項に規定する卸売業をいう。以下この項において同じ。）及び小売業（同条第二項に規定する小売業をいう。以下この項において同じ。）」とあるのは「適用対象事業（消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号）附則第十四条第三項の規定の適用を受ける同項に規定する対象事業をいう。以下この項において同じ。）」と、「当該課税仕入れ」とあるのは「当該適用対象事業に係る課税仕入れ」と、「当該課税貨物」とあるのは「当該適用対象事業に係る課税貨物」と、「卸売業及び小売業」とあるのは「当該適用対象事業」とする。
<sup>suppl-4282-148/art-14/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3</sup>
Where a business operator that carries on one or more businesses relating to wholesale business or retail business (hereinafter in this paragraph referred to as "covered businesses") and businesses other than those covered businesses intends to be subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as the "transitional measure for classifying purchases by sales ratio") only for the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area (meaning the tax-inclusive value of taxable goods taken out of a bonded area prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph) relating to those covered businesses, it is to apply the transitional measure for classifying purchases by sales ratio by separating the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area relating to those covered businesses from the amount of consideration paid for taxable purchases and the tax-inclusive value of taxable goods taken out of a bonded area relating to businesses other than those covered businesses. In this case, in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, the phrase "wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph)" is deemed to be replaced with "applicable covered businesses (meaning the covered businesses prescribed in Article 14, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016) to which that paragraph applies; the same applies hereinafter in this paragraph)", the phrase "those taxable purchases" with "those taxable purchases relating to that applicable covered business", the phrase "those taxable goods" with "those taxable goods relating to that applicable covered business", and the phrase "wholesale business and retail business" with "that applicable covered business".
<sup>machine translation, not official</sup>

**第四項**  改正法附則第三十九条第一項の事業者が国内において行った調整対象固定資産（消費税法第二条第一項第十六号に規定する調整対象固定資産をいう。以下この項において同じ。）の課税仕入れ及び保税地域から引き取った調整対象固定資産に該当する課税貨物については、改正法附則第三十九条第一項の規定は、適用しない。
<sup>suppl-4282-148/art-14/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4</sup>
For taxable purchases of adjustment-target fixed assets (meaning adjustment-target fixed assets prescribed in Article 2, paragraph (1), item (xvi) of the Consumption Tax Act; the same applies hereinafter in this paragraph) made in Japan by a business operator under Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, and for taxable goods that fall under adjustment-target fixed assets taken out of a bonded area by that business operator, Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act does not apply.
<sup>machine translation, not official</sup>

### 第十五条（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用関係） — Relationship in the Application of the Transitional Measures Concerning Calculation, etc. of the Tax Base and the Transitional Measures Concerning Taxable Purchases, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-15</sup>

**第一項**  前条第一項に規定する対象事業につき改正法附則第三十八条第一項（前条第一項の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用を受ける事業者が、当該対象事業につき改正法附則第三十九条第一項（前条第三項の規定により読み替えて適用する場合を含む。以下この条において同じ。）の規定の適用を受ける場合には、改正法附則第三十九条第一項の規定にかかわらず、改正法附則第三十八条第一項に規定する軽減売上割合（同条第四項の規定の適用がある場合には、百分の五十）を改正法附則第三十九条第一項に規定する小売等軽減売上割合とみなして、同項の規定を適用する。
<sup>suppl-4282-148/art-15/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-15/par-1</sup>
Where a business operator that is subject to the application of the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where applied with terms replaced pursuant to paragraph (1) of the preceding Article; the same applies hereinafter in this Article) for the covered business prescribed in paragraph (1) of the preceding Article is subject to the application of the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (including where applied with terms replaced pursuant to paragraph (3) of the preceding Article; the same applies hereinafter in this Article) for that covered business, it applies Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act, notwithstanding that paragraph, by treating the reduced-rate sales ratio prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (50/100 where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies) as the retail, etc. reduced-rate sales ratio prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act.
<sup>machine translation, not official</sup>

### 第十六条（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する手続） — Procedures for the Application of the Transitional Measures Concerning Calculation, etc. of the Tax Base and the Transitional Measures Concerning Taxable Purchases, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-16</sup>

**第一項**  改正法附則第三十八条第一項若しくは第二項又は第三十九条第一項の規定（以下この項において「経過措置規定」という。）の適用を受けて、消費税法第四十三条第一項各号に掲げる事項を記載した同項に規定する中間申告書又は同法第四十五条第一項の規定による申告書若しくは同法第四十六条第一項の規定による申告書を提出する事業者は、これらの申告書に、経過措置規定の適用を受ける旨を付記するとともに、課税標準の計算に関する明細を記載した書類その他の財務省令で定める書類を添付しなければならない。
<sup>suppl-4282-148/art-16/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-16/par-1</sup>
A business operator that, being subject to the application of the provisions of Article 38, paragraph (1) or (2) or Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (hereinafter in this paragraph referred to as the "transitional measure provisions"), submits an interim return prescribed in Article 43, paragraph (1) of the Consumption Tax Act stating the matters listed in the items of that paragraph, or a return under Article 45, paragraph (1) of that Act or a return under Article 46, paragraph (1) of that Act, must add to those returns a note to the effect that it is subject to the application of the transitional measure provisions and attach to them a document stating the details of the calculation of the tax base and other documents specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第二項**  改正法附則第四十条第一項の規定による届出書の記載事項は、財務省令で定める。
<sup>suppl-4282-148/art-16/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-16/par-2</sup>
The matters to be stated in the written notification under Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act are specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

### 第十八条（消費税法施行令等の一部を改正する政令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4282-148/art-18 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-18</sup>

**第一項**  第二条の規定による改正後の消費税法施行令等の一部を改正する政令（平成二十七年政令第百四十五号）附則第七条第二項の規定は、平成二十九年一月一日以後に所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十九条第八項の規定により提出する届出書について適用し、同日前に同項の規定により提出した届出書については、なお従前の例による。
<sup>suppl-4282-148/art-18/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-18/par-1</sup>
The provisions of Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 145 of 2015) after the amendment by the provisions of Article 2 apply to a written notification submitted on or after January 1, 2017 pursuant to Article 39, paragraph (8) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), and the provisions then in force continue to govern a written notification submitted pursuant to that paragraph before that date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-4282-148/art-1/par-1/item-2: 附則第十八条 → 消費税法施行令 附則第十八条 (Supplementary Provisions, Article 18), suppl-4282-148/art-18 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-18
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4282-148/art-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-10
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4282-148/art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十一条の二 (Supplementary Provisions, Article 11-2), suppl-4282-148/art-11-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4282-148/art-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-12
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4282-148/art-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-13
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十四条 (Supplementary Provisions, Article 14), suppl-4282-148/art-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4282-148/art-15 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-15
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第十六条 (Supplementary Provisions, Article 16), suppl-4282-148/art-16 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-16
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4282-148/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4282-148/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第四条 (Supplementary Provisions, Article 4), suppl-4282-148/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-4
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4282-148/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4282-148/art-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4282-148/art-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4282-148/art-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-8
- suppl-4282-148/art-1/par-1/item-3: 次条から附則第十六条まで → 消費税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4282-148/art-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-9
- suppl-4282-148/art-2/par-1/item-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4282-148/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2
- suppl-4282-148/art-2/par-1/item-1: この号 → 消費税法施行令 附則第二条第一項第一号 (Supplementary Provisions, Article 2, paragraph (1), item (i)), suppl-4282-148/art-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-1
- suppl-4282-148/art-2/par-1/item-1: 消費税法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-2/par-1/item-2: 消費税法第二条第一項第十号 → 消費税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-10 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-2/par-1/item-2: この号 → 消費税法施行令 附則第二条第一項第二号 (Supplementary Provisions, Article 2, paragraph (1), item (ii)), suppl-4282-148/art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-2
- suppl-4282-148/art-2/par-1/item-2: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-2/par-1/item-2: 附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4282-148/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-1
- suppl-4282-148/art-2/par-1/item-2: 第十四条第四項 → 消費税法施行令 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4282-148/art-14/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4
- suppl-4282-148/art-3/par-1: 食品衛生法施行令（昭和二十八年政令第二百二十九号）第三十四条の二第二号 → e-Gov law 328CO0000000229, 第三十四条の二第一項第二号 (Article 34-2, paragraph (1), item (ii)), art-34-2/par-1/item-2 — not held in this collection
- suppl-4282-148/art-3/par-1: 次項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4282-148/art-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2
- suppl-4282-148/art-3/par-2: 消費税法施行令第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第一項 (Article 14-2, paragraph (1)), art-14-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-2/par-1
- suppl-4282-148/art-3/par-2: 消費税法施行令第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第二項 (Article 14-2, paragraph (2)), art-14-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-2/par-2
- suppl-4282-148/art-3/par-2: 消費税法施行令第十四条の二第一項から第三項まで → 消費税法施行令 第十四条の二第三項 (Article 14-2, paragraph (3)), art-14-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-2/par-3
- suppl-4282-148/art-3/par-2/item-1: 老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項 → e-Gov law 338AC0000000133, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- suppl-4282-148/art-3/par-2/item-1: 次号 → 消費税法施行令 附則第三条第二項第二号 (Supplementary Provisions, Article 3, paragraph (2), item (ii)), suppl-4282-148/art-3/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-2
- suppl-4282-148/art-3/par-2/item-2: 高齢者の居住の安定確保に関する法律（平成十三年法律第二十六号）第六条第一項 → e-Gov law 413AC0000000026, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- suppl-4282-148/art-3/par-2/item-2: 同法第五条第一項 → e-Gov law 413AC0000000026, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- suppl-4282-148/art-3/par-2/item-3: 学校給食法（昭和二十九年法律第百六十号）第三条第二項 → e-Gov law 329AC0000000160, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- suppl-4282-148/art-3/par-2/item-3: 同条第一項 → e-Gov law 329AC0000000160, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- suppl-4282-148/art-3/par-2/item-3: 第六号 → 消費税法施行令 附則第三条第二項第六号 (Supplementary Provisions, Article 3, paragraph (2), item (vi)), suppl-4282-148/art-3/par-2/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-6
- suppl-4282-148/art-3/par-2/item-4: 夜間課程を置く高等学校における学校給食に関する法律（昭和三十一年法律第百五十七号）第二条 → e-Gov law 331AC0100000157, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4282-148/art-3/par-2/item-5: 特別支援学校の幼稚部及び高等部における学校給食に関する法律（昭和三十二年法律第百十八号）第二条 → e-Gov law 332AC0100000118, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4282-148/art-3/par-2/item-6: 学校教育法（昭和二十二年法律第二十六号）第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 (e-Gov law ID 322AC0000000026)
- suppl-4282-148/art-3/par-2/item-7: 学校教育法第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/ja/school-education-act/art-1 (e-Gov law ID 322AC0000000026)
- suppl-4282-148/art-3/par-2/item-7: 同法第七十八条 → 学校教育法 第七十八条 (Article 78), art-78 — https://japanlaw.org/ja/school-education-act/art-78 (e-Gov law ID 322AC0000000026)
- suppl-4282-148/art-4/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-4/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-4/par-1: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-4/par-1: 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）附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4262-317/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1
- suppl-4282-148/art-4/par-1: 第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4262-317/art-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-2
- suppl-4282-148/art-4/par-1: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4262-317/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3
- suppl-4282-148/art-5/par-1: 改正法第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4282-148/art-5/par-1: 消費税法第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-4/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-5/par-1: この項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4282-148/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-1
- suppl-4282-148/art-5/par-1: 消費税法第二条第一項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-5/par-1: 附則第十二条第二項 → 消費税法施行令 附則第十二条第二項 (Supplementary Provisions, Article 12, paragraph (2)), suppl-4282-148/art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-12/par-2
- suppl-4282-148/art-5/par-1: 第十四条第四項 → 消費税法施行令 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4282-148/art-14/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4
- suppl-4282-148/art-5/par-1: 同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-4282-148/art-5/par-1: 消費税法施行令第二十五条の五第一項 → 消費税法施行令 第二十五条の五第一項 (Article 25-5, paragraph (1)), art-25-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-5/par-1
- suppl-4282-148/art-5/par-1: 同項第一号 → 消費税法施行令 第二十五条の五第一項第一号 (Article 25-5, paragraph (1), item (i)), art-25-5/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-5/par-1/item-1
- suppl-4282-148/art-5/par-1: 法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-5/par-1: 同項第二号 → 消費税法施行令 第二十五条の五第一項第二号 (Article 25-5, paragraph (1), item (ii)), art-25-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-5/par-1/item-2
- suppl-4282-148/art-5/par-2: 所得税法等の一部を改正する法律（令和二年法律第八号）第六条 → e-Gov law 502AC0000000008, 第六条 (Article 6), art-6 — not held in this collection
- suppl-4282-148/art-5/par-2: 消費税法施行令等の一部を改正する政令（令和二年政令第百十四号）第一条 → e-Gov law 502CO0000000114, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4282-148/art-5/par-2: 消費税法施行令第二十五条の五第三項 → 消費税法施行令 第二十五条の五第三項 (Article 25-5, paragraph (3)), art-25-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-25-5/par-3
- suppl-4282-148/art-6/par-1: 消費税法施行令第四十五条第三項 → 消費税法施行令 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-45/par-3
- suppl-4282-148/art-6/par-1: 第一号 → 消費税法施行令 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-4282-148/art-6/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-1
- suppl-4282-148/art-6/par-1: 第二号 → 消費税法施行令 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4282-148/art-6/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-2
- suppl-4282-148/art-6/par-1: この項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4282-148/art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1
- suppl-4282-148/art-6/par-1/item-3: 消費税法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-6/par-1/item-3: 附則第十一条 → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4282-148/art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11
- suppl-4282-148/art-6/par-2: 次項 → 消費税法施行令 附則第六条第三項 (Supplementary Provisions, Article 6, paragraph (3)), suppl-4282-148/art-6/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-3
- suppl-4282-148/art-6/par-2: 附則第十三条 → 消費税法施行令 附則第十三条 (Supplementary Provisions, Article 13), suppl-4282-148/art-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-13
- suppl-4282-148/art-6/par-2: 消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）附則第五条第一項 → 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-4282-148/art-6/par-2: 第三項 → 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
- suppl-4282-148/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-4282-148/art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1
- suppl-4282-148/art-6/par-3: 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）附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4262-317/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1
- suppl-4282-148/art-6/par-3: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4262-317/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3
- suppl-4282-148/art-6/par-3: 第一項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4282-148/art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1
- suppl-4282-148/art-7/par-1: 消費税法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-7/par-1: 同法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-7/par-1: この条 → 消費税法施行令 附則第七条 (Supplementary Provisions, Article 7), suppl-4282-148/art-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7
- suppl-4282-148/art-7/par-1: 附則第十四条第三項 → 消費税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4282-148/art-14/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3
- suppl-4282-148/art-7/par-1: 同法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-8/par-1: 消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-8/par-1: この項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4282-148/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-1
- suppl-4282-148/art-8/par-1: 次条 → 消費税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4282-148/art-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-9
- suppl-4282-148/art-8/par-2: 消費税法施行令第五十八条第一項 → 消費税法施行令 第五十八条の二第一項 (Article 58-2, paragraph (1)), art-58-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-58-2/par-1
- suppl-4282-148/art-8/par-2: 同項第三号 → 消費税法施行令 第五十八条の二第一項第三号 (Article 58-2, paragraph (1), item (iii)), art-58-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-58-2/par-1/item-3
- suppl-4282-148/art-8/par-2: 同項第四号 → 消費税法施行令 第五十八条の二第一項第四号 (Article 58-2, paragraph (1), item (iv)), art-58-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-58-2/par-1/item-4
- suppl-4282-148/art-9/par-1: 消費税法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-9/par-1: 次項 → 消費税法施行令 附則第九条第二項 (Supplementary Provisions, Article 9, paragraph (2)), suppl-4282-148/art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-2
- suppl-4282-148/art-9/par-1: この項 → 消費税法施行令 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-4282-148/art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-1
- suppl-4282-148/art-9/par-2: 消費税法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-9/par-2: 同条第三項 → 消費税法 第三十九条第三項 (Article 39, paragraph (3)), art-39/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-39/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-10/par-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-4282-148/art-10/par-1: 消費税法施行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-4282-148/art-10/par-1: 同項第一号 → 消費税法施行令 第七十五条第四項第一号 (Article 75, paragraph (4), item (i)), art-75/par-4/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-1
- suppl-4282-148/art-10/par-1: 同項第二号 → 消費税法施行令 第七十五条第四項第二号 (Article 75, paragraph (4), item (ii)), art-75/par-4/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-2
- suppl-4282-148/art-10/par-1: 第三号 → 消費税法施行令 第七十五条第四項第三号 (Article 75, paragraph (4), item (iii)), art-75/par-4/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-4/item-3
- suppl-4282-148/art-11-2/par-1: 改正法第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4282-148/art-11-2/par-1: この項 → 消費税法施行令 附則第十一条の二第一項 (Supplementary Provisions, Article 11-2, paragraph (1)), suppl-4282-148/art-11-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1
- suppl-4282-148/art-11-2/par-1: 別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-11-2/par-1: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-11-2/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-11-2/par-1: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-11-2/par-1: 次条 → 消費税法施行令 附則第十二条 (Supplementary Provisions, Article 12), suppl-4282-148/art-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-12
- suppl-4282-148/art-11-2/par-1: 消費税法施行令第五十七条第五項第二号 → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-2
- suppl-4282-148/art-11-2/par-2: 前項 → 消費税法施行令 附則第十一条の二第一項 (Supplementary Provisions, Article 11-2, paragraph (1)), suppl-4282-148/art-11-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1
- suppl-4282-148/art-11-2/par-2: 改正法第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4282-148/art-11-2/par-2: 別表第一第一号 → 消費税法 別表第一第一号 (Appended Table 1, item (i)), appdx-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/appdx-1/item-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-12/par-1: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-12/par-2: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-12/par-2: 同法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/ja/consumption-tax-act/art-30 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-12/par-2: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/ja/consumption-tax-act/art-32 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-12/par-2: 第三十六条 → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/ja/consumption-tax-act/art-36 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-13/par-1: 消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）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-4282-148/art-13/par-1: 消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）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-4282-148/art-13/par-1: 消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号）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
- suppl-4282-148/art-13/par-1: 第四項 → 消費税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4252-56/art-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-4
- suppl-4282-148/art-13/par-1: 第六条第一項 → 消費税法施行令 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4252-56/art-6/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-6/par-1
- suppl-4282-148/art-13/par-1: 第七条第一項 → 消費税法施行令 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4252-56/art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-7/par-1
- suppl-4282-148/art-13/par-1: 第八条第一項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4252-56/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-8/par-1
- suppl-4282-148/art-13/par-1: 第十三条第一項 → 消費税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4252-56/art-13/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-13/par-1
- suppl-4282-148/art-13/par-1: 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）附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4262-317/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1
- suppl-4282-148/art-13/par-1: 第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4262-317/art-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-2
- suppl-4282-148/art-13/par-1: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4262-317/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3
- suppl-4282-148/art-13/par-1: 第四項 → 消費税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4262-317/art-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-4
- suppl-4282-148/art-13/par-1: 第五項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4262-317/art-5/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-5
- suppl-4282-148/art-13/par-1: 第六条第一項 → 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
- suppl-4282-148/art-13/par-1: 第七条第一項 → 消費税法施行令 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4262-317/art-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-7/par-1
- suppl-4282-148/art-13/par-1: 第八条第一項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4262-317/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-8/par-1
- suppl-4282-148/art-13/par-1: 第十三条第一項 → 消費税法施行令 附則第十三条第一項 (Supplementary Provisions, Article 13, paragraph (1)), suppl-4262-317/art-13/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-13/par-1
- suppl-4282-148/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-4282-148/art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-1
- suppl-4282-148/art-14/par-1: 次項 → 消費税法施行令 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4282-148/art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-2
- suppl-4282-148/art-14/par-2: 次項 → 消費税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4282-148/art-14/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3
- suppl-4282-148/art-14/par-2: この項 → 消費税法施行令 附則第十四条第二項 (Supplementary Provisions, Article 14, paragraph (2)), suppl-4282-148/art-14/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-2
- suppl-4282-148/art-14/par-3: この項 → 消費税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4282-148/art-14/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3
- suppl-4282-148/art-14/par-4: 消費税法第二条第一項第十六号 → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-16 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-14/par-4: この項 → 消費税法施行令 附則第十四条第四項 (Supplementary Provisions, Article 14, paragraph (4)), suppl-4282-148/art-14/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4
- suppl-4282-148/art-15/par-1: 前条第一項 → 消費税法施行令 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4282-148/art-14/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-1
- suppl-4282-148/art-15/par-1: この条 → 消費税法施行令 附則第十五条 (Supplementary Provisions, Article 15), suppl-4282-148/art-15 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-15
- suppl-4282-148/art-15/par-1: 前条第三項 → 消費税法施行令 附則第十四条第三項 (Supplementary Provisions, Article 14, paragraph (3)), suppl-4282-148/art-14/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3
- suppl-4282-148/art-16/par-1: この項 → 消費税法施行令 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4282-148/art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-16/par-1
- suppl-4282-148/art-16/par-1: 消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-43/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-16/par-1: 同法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4282-148/art-16/par-1: 同法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-46/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

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

- 消費税法施行令 附則第一条第一項第二号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-2
- 消費税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-1/par-1/item-3
- 消費税法施行令 附則第二条第一項第一号（飲食料品に含まれる資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-1
- 消費税法施行令 附則第二条第一項第二号（飲食料品に含まれる資産の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-2/par-1/item-2
- 消費税法施行令 附則第三条第一項（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-1
- 消費税法施行令 附則第三条第二項第一号（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-1
- 消費税法施行令 附則第三条第二項第三号（飲食料品の譲渡に含まれない食事の提供を行う事業の範囲等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-3/par-2/item-3
- 消費税法施行令 附則第五条第一項（高額特定資産の仕入れ等に要した費用に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-1
- 消費税法施行令 附則第六条第一項（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1
- 消費税法施行令 附則第六条第一項第三号（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-1/item-3
- 消費税法施行令 附則第六条第二項（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-2
- 消費税法施行令 附則第六条第三項（課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-6/par-3
- 消費税法施行令 附則第七条第一項（仕入れに係る対価の返還等を受けた金額に他の者から受けた元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-7/par-1
- 消費税法施行令 附則第八条第一項（売上げに係る対価の返還等の金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例等） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-8/par-1
- 消費税法施行令 附則第九条第一項（貸倒れ等により領収をすることができなくなった金額に元年軽減対象資産の譲渡等に係るものが含まれる場合の消費税額の計算の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-9/par-1
- 消費税法施行令 附則第十一条の二第一項（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-1
- 消費税法施行令 附則第十一条の二第二項（飲食料品の譲渡を行う中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-11-2/par-2
- 消費税法施行令 附則第十四条第一項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-1
- 消費税法施行令 附則第十四条第二項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-2
- 消費税法施行令 附則第十四条第三項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-3
- 消費税法施行令 附則第十四条第四項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-14/par-4
- 消費税法施行令 附則第十五条第一項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用関係） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-15/par-1
- 消費税法施行令 附則第十六条第一項（課税標準の計算等に関する経過措置及び課税仕入れ等に関する経過措置の適用に関する手続） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-16/par-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-20261106T203801-044, translated 2026-11-07
- 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
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-058, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-059, 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-20261106T203801-059, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-060, 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-20261106T203801-060, 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