# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十三条 (Supplementary Provisions, Article 13) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-13. 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: 第十三条 (Supplementary Provisions, Article 13)（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） — address `suppl-4282-148/art-13` - 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-13 - 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 caption: machine translation, not official suppl-4282-148/art-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-13 **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。 suppl-4282-148/art-13/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-13/par-1 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. machine translation, not official --- ## Cites - 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 ## Cited by 2 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 --- ## 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-20261106T203801-059, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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