# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-48/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（消費税法施行令の一部改正に伴う経過措置） — address `suppl-4282-48/art-4` - 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-4282-48/art-4 - 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. --- ### 第四条（消費税法施行令の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Consumption Tax Act caption: machine translation, not official suppl-4282-48/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-48/art-4 **第一項** 事業者（消費税法（昭和六十三年法律第百八号）第二条第一項第四号に規定する事業者をいう。）がこの政令の施行の日前に国内において行った課税仕入れ（同項第十二号に規定する課税仕入れをいう。）に係る第六条の規定による改正前の消費税法施行令第五条第八号ヨに掲げる熱供給施設利用権については、なお従前の例による。 suppl-4282-48/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-48/art-4/par-1 With regard to a heat supply facilities use right set out in Article 5, item (viii), (o) of the Order for Enforcement of the Consumption Tax Act before the amendment by the provisions of Article 6 relating to a taxable purchase (meaning a taxable purchase prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act) made in Japan before the day on which this Cabinet Order comes into effect by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (Act No. 108 of 1988)), the provisions then in force continue to govern. machine translation, not official **第二項** 改正法附則第五十条第一項に規定する指定旧供給区域熱供給を行う事業を営む同項に規定するみなし熱供給事業者に対して当該事業に係る熱供給事業法第二条第四項に規定する熱供給施設を設けるために要する費用を負担し、その施設を利用して同条第一項に規定する熱供給を受ける権利は、第六条の規定による改正後の消費税法施行令第五条の規定の適用については、同条第八号に掲げる無形固定資産とみなす。 suppl-4282-48/art-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4282-48/art-4/par-2 The right, acquired by bearing the cost required to provide heat supply facilities prescribed in Article 2, paragraph (4) of the Heat Supply Business Act relating to the business for a deemed heat supply business operator prescribed in Article 50, paragraph (1) of the Supplementary Provisions of the Amending Act that carries on the business of designated former supply area heat supply prescribed in that paragraph, to receive the heat supply prescribed in Article 2, paragraph (1) of the Heat Supply Business Act using those facilities, is deemed, for the application of the provisions of Article 5 of the Order for Enforcement of the Consumption Tax Act after the amendment by the provisions of Article 6, to be an intangible fixed asset set out in item (viii) of that Article. machine translation, not official --- ## Cites - suppl-4282-48/art-4/par-1: 消費税法（昭和六十三年法律第百八号）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-4282-48/art-4/par-1: 同項第十二号 → 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-4282-48/art-4/par-2: 熱供給事業法第二条第四項 → e-Gov law 347AC0000000088, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection - suppl-4282-48/art-4/par-2: 同条第一項 → e-Gov law 347AC0000000088, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection - suppl-4282-48/art-4/par-2: 消費税法施行令第五条 → 消費税法施行令 第五条 (Article 5), art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5 - suppl-4282-48/art-4/par-2: 同条第八号 → 消費税法施行令 第五条第一項第八号 (Article 5, paragraph (1), item (viii)), art-5/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-5/par-1/item-8 --- ## 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-20261106T203801-050, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-058, 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