# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 消費税法施行令 (Order for Enforcement of the Consumption Tax Act), 昭和六十三年政令第三百六十号 - English title "Order for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十条 (Supplementary Provisions, Article 10)（国、地方公共団体等の仕入れに係る消費税額の特例に関する経過措置） — address `suppl-4282-148/art-10` - 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/art-10 - e-Gov law ID: 363CO0000000360 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page. - Every provision below carries its address and its URL on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十条（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. caption: machine translation, not official suppl-4282-148/art-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-10 **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。 suppl-4282-148/art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-10/par-1 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)". machine translation, not official --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## Sources - claude-opus-5-5 — English title of a law in this collection, written for this site, written 2026-11-07 - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法施行令 — the text in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363CO0000000360/20261101_507CO0000000125), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-046, translated 2026-11-07 - claude-sonnet-5-5, 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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06