# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109. 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: 附　則 (Supplementary Provisions) — address `suppl-4292-109` - 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-4292-109 - 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. --- ## 附　則 平成二九年三月三一日政令第一〇九号 suppl-4292-109 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4292-109/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-1 **第一項** この政令は、平成二十九年七月一日から施行する。ただし、第十四条の二第三項の改正規定は同年四月一日から、附則第八条の規定は同年六月一日から施行する。 suppl-4292-109/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-1/par-1 This Cabinet Order comes into effect on July 1, 2017; provided, however, that the provisions amending Article 14-2, paragraph (3) come into effect on April 1 of that year, and the provisions of Article 8 of the Supplementary Provisions on June 1 of that year. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4292-109/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-2 **第一項** この附則に別段の定めがあるものを除き、この政令（第十四条の二第三項の改正規定を除く。）による改正後の消費税法施行令（以下「新令」という。）は、この政令の施行の日（以下「施行日」という。）以後に国内において事業者（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。）が行う資産の譲渡等（同項第八号に規定する資産の譲渡等をいう。以下この条及び附則第六条において同じ。）及び施行日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下同じ。）について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れについては、なお従前の例による。 suppl-4292-109/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the Order for Enforcement of the Consumption Tax Act after the amendment by this Cabinet Order (excluding the provisions amending Article 14-2, paragraph (3)) (hereinafter referred to as the "New Order") applies to transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article and Article 6 of the Supplementary Provisions) that a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter) makes in Japan on or after the date on which this Cabinet Order comes into effect (hereinafter referred to as the "Effective Date") and to taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter) that a business operator makes in Japan on or after the Effective Date, and the provisions then in force continue to govern transfers, etc. of assets that a business operator made in Japan before the Effective Date and taxable purchases that a business operator made in Japan before the Effective Date. machine translation, not official ### 第三条（小規模事業者の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators caption: machine translation, not official suppl-4292-109/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-3 **第一項** 施行日以後に開始する課税期間（消費税法第十九条第一項に規定する課税期間（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。）をいう。以下同じ。）に係る基準期間における課税売上高（同法第九条第一項に規定する基準期間における課税売上高をいう。附則第五条第一項において同じ。）又は同法第九条の二第一項に規定する特定期間における課税売上高については、当該課税期間に係る基準期間（同法第二条第一項第十四号に規定する基準期間をいう。附則第五条第一項において同じ。）又は当該課税期間に係る同法第九条の二第一項に規定する特定期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該基準期間又は当該特定期間の初日から施行されていたものとして、同法第九条第二項又は第九条の二第二項の規定により計算する。 suppl-4292-109/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-3/par-1 With regard to the taxable sales in the base period (meaning the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act; the same applies in Article 5, paragraph (1) of the Supplementary Provisions) relating to a taxable period (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) beginning on or after the Effective Date, or the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of that Act, if the first day of the base period relating to that taxable period (meaning the base period prescribed in Article 2, paragraph (1), item (xiv) of that Act; the same applies in Article 5, paragraph (1) of the Supplementary Provisions) or of the specified period prescribed in Article 9-2, paragraph (1) of that Act relating to that taxable period is before the Effective Date, they are calculated under the provisions of Article 9, paragraph (2) or Article 9-2, paragraph (2) of that Act on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that base period or that specified period. machine translation, not official ### 第四条（納税義務の免除の規定の適用を受けない旨の届出に関する経過措置） — Transitional Measures Concerning Written Notification to the Effect That the Provisions on Exemption from Tax Liability Will Not Apply caption: machine translation, not official suppl-4292-109/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-4 **第一項** 仮想通貨（新令第九条第四項に規定する仮想通貨をいう。以下同じ。）の譲渡を行う事業者が、消費税法第九条第四項に規定する届出書を施行日以後に開始する課税期間（前条及び次条の規定の適用により消費税を納める義務が免除されることとなるものに限るものとし、消費税法施行令第二十条各号に掲げるものを除く。）の初日から平成二十九年十二月三十一日までの間にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。 suppl-4292-109/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-4/par-1 Where a business operator that transfers virtual currency (meaning virtual currency prescribed in Article 9, paragraph (4) of the New Order; the same applies hereinafter) submits the written notification prescribed in Article 9, paragraph (4) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date (limited to one for which the obligation to pay consumption tax is to be exempted by the application of the preceding Article and the following Article, and excluding those listed in the items of Article 20 of the Order for Enforcement of the Consumption Tax Act) to December 31, 2017, and that written notification states that it will be subject to the application of Article 9, paragraph (4) of the Consumption Tax Act for the taxable period that includes the day on which that written notification was submitted, Article 9, paragraph (4) of the Consumption Tax Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period. machine translation, not official ### 第五条（相続があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc. caption: machine translation, not official suppl-4292-109/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5 **第一項** 施行日以後に消費税法第十条第一項又は第二項に規定する相続があった場合におけるこれらの規定に規定する被相続人の基準期間における課税売上高については、当該基準期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該基準期間の初日から施行されていたものとして、同法第十条第一項又は第二項の規定を適用する。 suppl-4292-109/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-1 With regard to the taxable sales in the base period of a decedent prescribed in Article 10, paragraph (1) or (2) of the Consumption Tax Act in the case where there has been an inheritance prescribed in those provisions on or after the Effective Date, if the first day of that base period is before the Effective Date, Article 10, paragraph (1) or (2) of the Consumption Tax Act is applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that base period. machine translation, not official **第二項** 施行日以後に消費税法第十一条第一項若しくは第二項に規定する合併若しくは同条第三項若しくは第四項に規定する合併又は同法第十二条第一項から第四項までに規定する分割等若しくは同条第五項若しくは第六項に規定する吸収分割があった場合におけるこれらの規定に規定する基準期間に対応する期間における課税売上高については、当該期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該期間の初日から施行されていたものとして、同法第十一条第一項から第四項まで又は第十二条第一項から第六項までの規定を適用する。この場合において、同法第十一条第四項又は第十二条第三項に規定する基準期間における課税売上高の計算については、附則第三条の規定の例による。 suppl-4292-109/art-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-2 Where, on or after the Effective Date, there has been a merger prescribed in Article 11, paragraph (1) or (2) of the Consumption Tax Act or a merger prescribed in paragraph (3) or (4) of that Article, or a corporate split, etc. prescribed in Article 12, paragraphs (1) through (4) of that Act or an absorption-type company split prescribed in paragraph (5) or (6) of that Article, with regard to the taxable sales in the period corresponding to the base period prescribed in those provisions, if the first day of that period is before the Effective Date, Article 11, paragraphs (1) through (4) or Article 12, paragraphs (1) through (6) of that Act are applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that period. In this case, the calculation of the taxable sales in the base period prescribed in Article 11, paragraph (4) or Article 12, paragraph (3) of that Act follows the example of the provisions of Article 3 of the Supplementary Provisions. machine translation, not official **第三項** 消費税法第十二条の三第一項に規定する新設開始日が施行日以後である場合における同項に規定する基準期間に相当する期間における課税売上高については、当該期間の初日が施行日前であるときは、新令第九条第四項の規定が、当該期間の初日から施行されていたものとして、同法第十二条の三第一項の規定を適用する。 suppl-4292-109/art-5/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-3 Where the new establishment start date prescribed in Article 12-3, paragraph (1) of the Consumption Tax Act is on or after the Effective Date, with regard to the taxable sales in the period corresponding to the base period prescribed in that paragraph, if the first day of that period is before the Effective Date, Article 12-3, paragraph (1) of that Act is applied on the assumption that Article 9, paragraph (4) of the New Order had been in effect from the first day of that period. machine translation, not official ### 第六条（長期割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc. caption: machine translation, not official suppl-4292-109/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-6 **第一項** 事業者が、施行日前に行った消費税法第十六条第一項に規定する長期割賦販売等（仮想通貨の譲渡に該当するものに限る。）につき、同項の規定の適用を受けた場合において、当該長期割賦販売等に係る賦払金の額で施行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資産の譲渡等については、新令第九条第四項及び第四十八条第二項第一号の規定は、適用しない。 suppl-4292-109/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-6/par-1 Where a business operator has been subject to the application of Article 16, paragraph (1) of the Consumption Tax Act with respect to a long-term installment sale, etc. prescribed in that paragraph (limited to one that falls under the transfer of virtual currency) made before the Effective Date, if there is an installment relating to that long-term installment sale, etc. whose due date for payment arrives on or after the Effective Date, Article 9, paragraph (4) and Article 48, paragraph (2), item (i) of the New Order do not apply to the transfer, etc. of assets for the portion relating to that installment. machine translation, not official ### 第七条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — Transitional Measures Concerning Non-Taxation and Taxable Purchases in the Case of Receiving Special Provisions on the Time, etc. of Transfers, etc. of Assets of Small-Scale Business Operators caption: machine translation, not official suppl-4292-109/art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-7 **第一項** 消費税法第十八条第一項の個人事業者が、施行日前に行った仮想通貨の譲渡につき、当該仮想通貨の譲渡に係る対価の額を収入した日が施行日以後であるときは、当該仮想通貨の譲渡については、新令第九条第四項及び第四十八条第二項第一号の規定は、適用しない。 suppl-4292-109/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-7/par-1 Where, for a transfer of virtual currency made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for that transfer of virtual currency was received falls on or after the Effective Date, Article 9, paragraph (4) and Article 48, paragraph (2), item (i) of the New Order do not apply to that transfer of virtual currency. machine translation, not official **第二項** 消費税法第十八条第一項の個人事業者が、施行日前に行った仮想通貨の課税仕入れ（仮想通貨の譲受けに該当するものに限る。以下この項及び附則第九条において同じ。）につき、当該仮想通貨の課税仕入れに係る費用の額を支出した日が施行日以後であるときは、当該仮想通貨の課税仕入れに係る同法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等については、なお従前の例による。 suppl-4292-109/art-7/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-7/par-2 Where, for a taxable purchase of virtual currency (limited to one that falls under taking a transfer of virtual currency; the same applies hereinafter in this paragraph and Article 9 of the Supplementary Provisions) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the cost of that taxable purchase of virtual currency was paid falls on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under Articles 30 through 36 of the Consumption Tax Act relating to that taxable purchase of virtual currency. machine translation, not official ### 第八条（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置） — Transitional Measures Concerning Deduction of Tax Amount Relating to Virtual Currency Held on the Day Preceding the Effective Date caption: machine translation, not official suppl-4292-109/art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8 **第一項** 事業者（施行日の前日の属する課税期間において消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、同日において仮想通貨（当該事業者が国内において譲り受けた課税仕入れに係るものに限る。以下この条において同じ。）を有しており、かつ、当該仮想通貨の全部又は一部の種類についてその種類ごとの数量が、当該種類ごとの平成二十九年六月一日から施行日の前日までの間の各日において当該事業者が有していた仮想通貨の数量の合計数を三十で除して計算した数量に対して増加した場合には、その増加した部分に係る仮想通貨の課税仕入れに係る消費税額（その種類ごとの数量が増加した仮想通貨のその増加した数量に当該仮想通貨の種類別単価（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基礎とした種類ごとの一単位当たりの価額をいう。以下この条並びに附則第十一条第二項及び第三項において同じ。）をそれぞれ乗じて計算した金額に百八分の六・三を乗じて算出した金額の合計額をいう。）は、同法第三十条第一項（同条第二項の規定の適用がある場合には、同項の規定を含む。）の規定の適用については、施行日の前日の属する課税期間の仕入れに係る消費税額（同法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。附則第十一条第六項において同じ。）の計算の基礎となる課税仕入れ等の税額（同法第三十条第二項に規定する課税仕入れ等の税額をいう。附則第十一条第六項において同じ。）に含まれないものとする。ただし、同日において有していた仮想通貨の価額（同日において有していた種類ごとの仮想通貨の数量に当該仮想通貨の種類別単価をそれぞれ乗じて計算した金額に百八分の百を乗じて算出した金額の合計額をいう。）が百万円未満の場合は、この限りでない。 suppl-4292-109/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1 Where a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act in the taxable period that includes the day preceding the Effective Date) holds virtual currency (limited to virtual currency relating to taxable purchases of which the business operator took a transfer in Japan; the same applies hereinafter in this Article) on that day, and the quantity by kind of all or some kinds of that virtual currency has increased over the quantity calculated by dividing by thirty the total of the quantities of virtual currency that the business operator held on each day during the period from June 1, 2017 to the day preceding the Effective Date, by kind, the amount of consumption tax on taxable purchases of virtual currency relating to the increased portion (meaning the total of the amounts calculated by multiplying the increased quantity of virtual currency of each kind whose quantity has increased by the unit price by kind of that virtual currency (meaning the value per unit of each kind based on 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 11, paragraphs (2) and (3) of the Supplementary Provisions) and multiplying the result by 6.3/108) is not to be included, for the purposes of the application of Article 30, paragraph (1) of that Act (including, where paragraph (2) of that Article applies, that paragraph), in the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act; the same applies in Article 11, paragraph (6) of the Supplementary Provisions) that forms the basis for calculating the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act; the same applies in Article 11, paragraph (6) of the Supplementary Provisions) for the taxable period that includes the day preceding the Effective Date; provided, however, that this does not apply where the value of the virtual currency held on that day (meaning the total of the amounts calculated by multiplying the quantity of virtual currency of each kind held on that day by the unit price by kind of that virtual currency and multiplying the result by 100/108) is less than 1,000,000 yen. machine translation, not official **第二項** 前項本文の場合に該当する事業者が、仮想通貨の種類別単価の計算につき困難な事情があるときは、施行日の前日における当該仮想通貨の種類ごとの一単位当たりの価額その他の合理的な方法により算出した価額を種類別単価とみなして、同項の規定を適用することができる。 suppl-4292-109/art-8/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2 Where a business operator falling under the case in the main clause of the preceding paragraph has difficulty in calculating the unit price by kind of virtual currency, it may apply that paragraph by treating as the unit price by kind a value calculated on the basis of the value per unit of each kind of that virtual currency on the day preceding the Effective Date or by any other reasonable method. machine translation, not official ### 第九条（仕入れに係る対価の返還等を受けた場合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 in the Case of Receipt of a Refund, etc. of Consideration for Purchases caption: machine translation, not official suppl-4292-109/art-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-9 **第一項** 事業者が、施行日前に国内において行った仮想通貨の課税仕入れにつき、施行日以後に消費税法第三十二条第一項に規定する仕入れに係る対価の返還等（前条第一項本文（同条第二項の規定により適用する場合を含む。）の規定の適用を受ける仮想通貨の課税仕入れに係るものを除く。）を受けた場合には、当該仕入れに係る対価の返還等に係る同法第三十二条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。 suppl-4292-109/art-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-9/par-1 Where a business operator receives, on or after the Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Consumption Tax Act (excluding one relating to a taxable purchase of virtual currency to which the main clause of paragraph (1) of the preceding Article (including where applied pursuant to paragraph (2) of that Article) applies) with respect to a taxable purchase of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under Article 32 of that Act relating to that refund, etc. of consideration for purchases. machine translation, not official ### 第十条（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use caption: machine translation, not official suppl-4292-109/art-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-10 **第一項** 仮想通貨の譲渡を行う事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。次条を除き、以下同じ。）が、国内における仮想通貨の譲渡に係る業務の用に供するため、施行日前に国内において調整対象固定資産（同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。以下この条において同じ。）の課税仕入れを行い、又は施行日前に調整対象固定資産に該当する同項第十一号に規定する課税貨物を同項第二号に規定する保税地域から引き取った場合には、当該調整対象固定資産を施行日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、同法第三十四条第一項に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同条の規定を適用する。 suppl-4292-109/art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-10/par-1 Where a business operator that transfers virtual currency (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter, except in the following Article) has, before the Effective Date, made a taxable purchase of an adjustment-target fixed asset (meaning an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of that Act; the same applies hereinafter in this Article) in Japan for use in the business relating to the transfer of virtual currency in Japan, or has, before the Effective Date, taken out of a bonded area prescribed in item (ii) of that paragraph taxable goods prescribed in item (xi) of that paragraph that fall under an adjustment-target fixed asset, then, for as long as it continues to use that adjustment-target fixed asset for that business on or after the Effective Date, Article 34 of that Act is applied by treating that adjustment-target fixed asset as being used for the business relating to taxable transfers, etc. of assets prescribed in Article 34, paragraph (1) of that Act. machine translation, not official ### 第十一条（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — Transitional Measures Concerning Adjustment, etc. of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability caption: machine translation, not official suppl-4292-109/art-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11 **第一項** 施行日以後に消費税法第三十六条第一項の規定の適用を受ける事業者が、施行日前に国内において行った仮想通貨の課税仕入れに係る棚卸資産（同法第二条第一項第十五号に規定する棚卸資産をいう。以下この条において同じ。）を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産に係る同法第三十六条第一項の規定による消費税額の調整については、なお従前の例による。 suppl-4292-109/art-11/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-1 Where a business operator to which Article 36, paragraph (1) of the Consumption Tax Act applies on or after the Effective Date holds inventory (meaning inventory prescribed in Article 2, paragraph (1), item (xv) of that Act; the same applies hereinafter in this Article) relating to taxable purchases of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under Article 36, paragraph (1) of that Act relating to the inventory relating to those taxable purchases of virtual currency. machine translation, not official **第二項** 前項の規定にかかわらず、施行日以後に消費税法第三十六条第一項の規定の適用を受ける事業者が、平成二十九年六月一日から施行日の前日までの間に国内において行った仮想通貨の課税仕入れに係る棚卸資産を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産の価額（当該有している種類ごとの仮想通貨の数量に当該仮想通貨の種類別単価をそれぞれ乗じて計算した金額に百八分の百を乗じて算出した金額の合計額をいう。）のうち百万円を超える部分に係る仮想通貨の課税仕入れに係る棚卸資産に係る同項の規定による消費税額の調整については、同項の規定は、適用しない。 suppl-4292-109/art-11/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2 Notwithstanding the preceding paragraph, where a business operator to which Article 36, paragraph (1) of the Consumption Tax Act applies on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan during the period from June 1, 2017 to the day preceding the Effective Date, Article 36, paragraph (1) of that Act does not apply to the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to taxable purchases of virtual currency for the portion exceeding 1,000,000 yen of the value of the inventory relating to those taxable purchases of virtual currency (meaning the total of the amounts calculated by multiplying the quantity of virtual currency of each kind so held by the unit price by kind of that virtual currency and multiplying the result by 100/108). machine translation, not official **第三項** 附則第八条第二項の規定は、前項の種類別単価を計算する場合について準用する。 suppl-4292-109/art-11/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3 The provisions of Article 8, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the case of calculating the unit price by kind prescribed in the preceding paragraph. machine translation, not official **第四項** 前三項の規定は、消費税法第三十六条第三項の個人事業者又は法人が、同項の被相続人又は被合併法人若しくは分割法人の事業を承継した場合について準用する。この場合において、第一項及び第二項中「第三十六条第一項」とあるのは「第三十六条第三項」と、「事業者」とあるのは「個人事業者又は法人」と、「国内」とあるのは「同項の被相続人又は被合併法人若しくは分割法人が国内」と読み替えるものとする。 suppl-4292-109/art-11/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-4 The provisions of the preceding three paragraphs apply mutatis mutandis to the case where an individual business operator or corporation prescribed in Article 36, paragraph (3) of the Consumption Tax Act succeeds to the business of a decedent, merged corporation or splitting corporation prescribed in that paragraph. In this case, in paragraphs (1) and (2), the phrase "Article 36, paragraph (1)" is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", and the phrase "made in Japan" with "made in Japan by the decedent, merged corporation or splitting corporation prescribed in that paragraph". machine translation, not official **第五項** 施行日以後に消費税法第三十六条第五項の規定の適用を受ける事業者が、施行日前に国内において行った仮想通貨の課税仕入れに係る棚卸資産を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産に係る同項の規定による消費税額の調整については、なお従前の例による。 suppl-4292-109/art-11/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-5 Where a business operator to which Article 36, paragraph (5) of the Consumption Tax Act applies on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to those taxable purchases of virtual currency. machine translation, not official **第六項** 前項の規定にかかわらず、施行日以後に消費税法第三十六条第五項の規定の適用を受けることとなる事業者が、施行日前に国内において行った仮想通貨の課税仕入れに係る棚卸資産（附則第八条第一項本文（同条第二項の規定により適用する場合を含む。）の規定の適用により仕入れに係る消費税額の計算の基礎となる課税仕入れ等の税額に含まれないこととなる部分に係るものに限る。以下この項において同じ。）を有している場合には、当該仮想通貨の課税仕入れに係る棚卸資産に係る同法第三十六条第五項の規定による消費税額の調整については、同項の規定は、適用しない。 suppl-4292-109/art-11/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6 Notwithstanding the preceding paragraph, where a business operator that is to become subject to Article 36, paragraph (5) of the Consumption Tax Act on or after the Effective Date holds inventory relating to taxable purchases of virtual currency made in Japan before the Effective Date (limited to inventory relating to the portion that, by the application of the main clause of Article 8, paragraph (1) of the Supplementary Provisions (including where applied pursuant to paragraph (2) of that Article), is not to be included in the amount of tax on taxable purchases, etc. that forms the basis for calculating the consumption tax on purchases; the same applies hereinafter in this paragraph), Article 36, paragraph (5) of the Consumption Tax Act does not apply to the adjustment of the amount of consumption tax under that paragraph relating to the inventory relating to those taxable purchases of virtual currency. machine translation, not official ### 第十二条（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — Transitional Measures Concerning Notification of Application of the Special Provisions on Deduction of Consumption Tax on Purchases caption: machine translation, not official suppl-4292-109/art-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-12 **第一項** 事業者が、消費税法第三十七条第一項に規定する届出書を施行日以後に開始する課税期間（附則第三条及び第五条第二項の規定の適用により同法第三十七条第一項の規定の適用を受けることができることとなるものに限るものとし、消費税法施行令第五十六条第一項各号に掲げるものを除く。）の初日から平成二十九年十二月三十一日までの間にその納税地を所轄する税務署長に提出した場合において、当該届出書に当該届出書を提出した日の属する課税期間について同法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該課税期間の初日の前日に当該届出書を当該税務署長に提出したものとみなして、同項の規定を適用する。 suppl-4292-109/art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-12/par-1 Where a business operator submits the written notification prescribed in Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment during the period from the first day of a taxable period beginning on or after the Effective Date (limited to one in respect of which the business operator becomes able to be subject to the application of Article 37, paragraph (1) of that Act by the application of Article 3 and Article 5, paragraph (2) of the Supplementary Provisions, and excluding those listed in the items of Article 56, paragraph (1) of the Order for Enforcement of the Consumption Tax Act) to December 31, 2017, and that written notification states that it will be subject to the application of Article 37, paragraph (1) of the Consumption Tax Act for the taxable period that includes the day on which that written notification was submitted, Article 37, paragraph (1) of the Consumption Tax Act is applied as if that written notification had been submitted to that district director on the day preceding the first day of that taxable period. machine translation, not official ### 第十三条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales caption: machine translation, not official suppl-4292-109/art-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-13 **第一項** 事業者が、施行日前に国内において行った仮想通貨の譲渡につき、消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。 suppl-4292-109/art-13/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-13/par-1 Where a business operator makes a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act with respect to a transfer of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under Article 38 of that Act relating to that refund, etc. of consideration for sales. machine translation, not official ### 第十四条（貸倒れに係る消費税額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc. caption: machine translation, not official suppl-4292-109/art-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-14 **第一項** 事業者が、施行日前に国内において行った仮想通貨の譲渡に係る売掛金その他の債権につき、消費税法第三十九条第一項に規定する事実が生じたため、当該仮想通貨の譲渡の同項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には、当該領収をすることができなくなった仮想通貨の譲渡に係る同条の規定による消費税額の控除等については、なお従前の例による。 suppl-4292-109/art-14/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-14/par-1 Where a business operator has become unable to collect all or part of the tax-inclusive price prescribed in Article 39, paragraph (1) of the Consumption Tax Act of a transfer of virtual currency because a fact prescribed in that paragraph has occurred with respect to accounts receivable or other claims relating to a transfer of virtual currency made in Japan before the Effective Date, the provisions then in force continue to govern the deduction, etc. of the amount of consumption tax under Article 39 of that Act relating to the transfer of virtual currency that has become uncollectible. machine translation, not official ### 第十五条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4292-109/art-15 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-15 **第一項** この政令の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる消費税に係るこの政令の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4292-109/art-15/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-15/par-1 With regard to the application of penal provisions to acts committed before the enforcement of this Cabinet Order and to acts committed after the enforcement of this Cabinet Order in relation to consumption tax for which the provisions then in force continue to govern pursuant to these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-4292-109/art-1/par-1: 附則第八条 → 消費税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4292-109/art-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8 - suppl-4292-109/art-2/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-4292-109/art-2/par-1: 同項第八号 → 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-4292-109/art-2/par-1: この条 → 消費税法施行令 附則第二条 (Supplementary Provisions, Article 2), suppl-4292-109/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-2 - suppl-4292-109/art-2/par-1: 附則第六条 → 消費税法施行令 附則第六条 (Supplementary Provisions, Article 6), suppl-4292-109/art-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-6 - suppl-4292-109/art-2/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-4292-109/art-3/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-4292-109/art-3/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-4292-109/art-3/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-4292-109/art-3/par-1: 同法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 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-4292-109/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-1 - suppl-4292-109/art-3/par-1: 同法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 同法第二条第一項第十四号 → 消費税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-14 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-3/par-1: 同法第九条第二項 → 消費税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-3/par-1: 第九条の二第二項 → 消費税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-4/par-1: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-4/par-1: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-4/par-1: 前条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4292-109/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-3 - suppl-4292-109/art-4/par-1: 次条 → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4292-109/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5 - suppl-4292-109/art-4/par-1: 消費税法施行令第二十条 → 消費税法施行令 第二十条 (Article 20), art-20 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-20 - suppl-4292-109/art-5/par-1: 消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-1: 第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-10/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-1: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-5/par-2: 消費税法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 第二項 → 消費税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同条第三項 → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-3 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-11/par-4 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同法第十二条第一項から第四項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同法第十二条第一項から第四項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同法第十二条第一項から第四項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-3 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同法第十二条第一項から第四項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-4 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 同条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-5 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 第六項 → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/ja/consumption-tax-act/art-12/par-6 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-2: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-5/par-2: 附則第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4292-109/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-3 - suppl-4292-109/art-5/par-3: 消費税法第十二条の三第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-12-3/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-5/par-3: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-6/par-1: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-6/par-1: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-6/par-1: 第四十八条第二項第一号 → 消費税法施行令 第四十八条第二項第一号 (Article 48, paragraph (2), item (i)), art-48/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-2/item-1 - suppl-4292-109/art-7/par-1: 消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-7/par-1: 新令第九条第四項 → 消費税法施行令 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-9/par-4 - suppl-4292-109/art-7/par-1: 第四十八条第二項第一号 → 消費税法施行令 第四十八条第二項第一号 (Article 48, paragraph (2), item (i)), art-48/par-2/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-48/par-2/item-1 - suppl-4292-109/art-7/par-2: 消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-7/par-2: この項 → 消費税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4292-109/art-7/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-7/par-2 - suppl-4292-109/art-7/par-2: 附則第九条 → 消費税法施行令 附則第九条 (Supplementary Provisions, Article 9), suppl-4292-109/art-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-9 - suppl-4292-109/art-7/par-2: 同法第三十条から第三十六条まで → 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-4292-109/art-7/par-2: 同法第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/ja/consumption-tax-act/art-31 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-7/par-2: 同法第三十条から第三十六条まで → 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-4292-109/art-7/par-2: 同法第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act/art-33 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-7/par-2: 同法第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-7/par-2: 同法第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/ja/consumption-tax-act/art-35 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-7/par-2: 同法第三十条から第三十六条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/ja/consumption-tax-act/art-35-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-7/par-2: 同法第三十条から第三十六条まで → 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-4292-109/art-8/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-8/par-1: この条 → 消費税法施行令 附則第八条 (Supplementary Provisions, Article 8), suppl-4292-109/art-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8 - suppl-4292-109/art-8/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-4292-109/art-8/par-1: 附則第十一条第二項 → 消費税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4292-109/art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2 - suppl-4292-109/art-8/par-1: 第三項 → 消費税法施行令 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4292-109/art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3 - suppl-4292-109/art-8/par-1: 同条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-8/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-4292-109/art-8/par-1: 附則第十一条第六項 → 消費税法施行令 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4292-109/art-11/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6 - suppl-4292-109/art-8/par-2: 前項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4292-109/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1 - suppl-4292-109/art-9/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-4292-109/art-9/par-1: 前条第一項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4292-109/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1 - suppl-4292-109/art-9/par-1: 同条第二項 → 消費税法施行令 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4292-109/art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2 - suppl-4292-109/art-9/par-1: 同法第三十二条 → 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-4292-109/art-10/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-10/par-1: 次条 → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4292-109/art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11 - suppl-4292-109/art-10/par-1: 同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-4292-109/art-10/par-1: この条 → 消費税法施行令 附則第十条 (Supplementary Provisions, Article 10), suppl-4292-109/art-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-10 - suppl-4292-109/art-10/par-1: 同項第十一号 → 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-4292-109/art-10/par-1: 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-4292-109/art-10/par-1: 同法第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-34/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-10/par-1: 同条 → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/ja/consumption-tax-act/art-34 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-11/par-1: 消費税法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-11/par-1: 同法第二条第一項第十五号 → 消費税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-15 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-11/par-1: この条 → 消費税法施行令 附則第十一条 (Supplementary Provisions, Article 11), suppl-4292-109/art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11 - suppl-4292-109/art-11/par-2: 前項 → 消費税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4292-109/art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-1 - suppl-4292-109/art-11/par-2: 消費税法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-11/par-3: 附則第八条第二項 → 消費税法施行令 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4292-109/art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2 - suppl-4292-109/art-11/par-3: 前項 → 消費税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4292-109/art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2 - suppl-4292-109/art-11/par-4: 前三項 → 消費税法施行令 附則第十一条第一項 (Supplementary Provisions, Article 11, paragraph (1)), suppl-4292-109/art-11/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-1 - suppl-4292-109/art-11/par-4: 前三項 → 消費税法施行令 附則第十一条第二項 (Supplementary Provisions, Article 11, paragraph (2)), suppl-4292-109/art-11/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2 - suppl-4292-109/art-11/par-4: 前三項 → 消費税法施行令 附則第十一条第三項 (Supplementary Provisions, Article 11, paragraph (3)), suppl-4292-109/art-11/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3 - suppl-4292-109/art-11/par-4: 消費税法第三十六条第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-3 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-11/par-5: 消費税法第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-5 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-11/par-6: 前項 → 消費税法施行令 附則第十一条第五項 (Supplementary Provisions, Article 11, paragraph (5)), suppl-4292-109/art-11/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-5 - suppl-4292-109/art-11/par-6: 消費税法第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/ja/consumption-tax-act/art-36/par-5 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-11/par-6: 附則第八条第一項 → 消費税法施行令 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4292-109/art-8/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1 - suppl-4292-109/art-11/par-6: 同条第二項 → 消費税法施行令 附則第八条第二項 (Supplementary Provisions, Article 8, paragraph (2)), suppl-4292-109/art-8/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2 - suppl-4292-109/art-11/par-6: この項 → 消費税法施行令 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-4292-109/art-11/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6 - suppl-4292-109/art-12/par-1: 消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-12/par-1: 附則第三条 → 消費税法施行令 附則第三条 (Supplementary Provisions, Article 3), suppl-4292-109/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-3 - suppl-4292-109/art-12/par-1: 第五条第二項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4292-109/art-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-2 - suppl-4292-109/art-12/par-1: 消費税法施行令第五十六条第一項 → 消費税法施行令 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-56/par-1 - suppl-4292-109/art-13/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-4292-109/art-13/par-1: 同条 → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/ja/consumption-tax-act/art-38 (e-Gov law ID 363AC0000000108) - suppl-4292-109/art-14/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-4292-109/art-14/par-1: 同条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/ja/consumption-tax-act/art-39 (e-Gov law ID 363AC0000000108) ## Cited by 16 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（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-1/par-1 - 消費税法施行令 附則第二条第一項（経過措置の原則） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-2/par-1 - 消費税法施行令 附則第三条第一項（小規模事業者の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-3/par-1 - 消費税法施行令 附則第四条第一項（納税義務の免除の規定の適用を受けない旨の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-4/par-1 - 消費税法施行令 附則第五条第二項（相続があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-5/par-2 - 消費税法施行令 附則第七条第二項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-7/par-2 - 消費税法施行令 附則第八条第一項（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-1 - 消費税法施行令 附則第八条第二項（施行日の前日に有する仮想通貨に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-8/par-2 - 消費税法施行令 附則第九条第一項（仕入れに係る対価の返還等を受けた場合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-4292-109/art-9/par-1 - 消費税法施行令 附則第十条第一項（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-10/par-1 - 消費税法施行令 附則第十一条第一項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-1 - 消費税法施行令 附則第十一条第二項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-2 - 消費税法施行令 附則第十一条第三項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-3 - 消費税法施行令 附則第十一条第四項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-4 - 消費税法施行令 附則第十一条第六項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-11/par-6 - 消費税法施行令 附則第十二条第一項（仕入れに係る消費税額の控除の特例の適用を受ける旨の届出に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-12/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-20261106T203801-044, 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-20261106T203801-047, 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-20261106T203801-060, 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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-061, 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-20261106T203801-061, 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