# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（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） — address `suppl-4292-109/art-6` - 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/art-6 - 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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261106T203801-060, 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