# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（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） — address `suppl-4282-148/art-5` - 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-5 - 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 caption: machine translation, not official suppl-4282-148/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5 **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。 suppl-4282-148/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-1 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)". machine translation, not official **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。 suppl-4282-148/art-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-148/art-5/par-2 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". machine translation, not official --- ## Cites - 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 ## Cited by 3 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 --- ## 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-20261106T203801-058, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, 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