# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4292-109/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（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） — address `suppl-4292-109/art-7` - 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-7 - 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 --- ## Cites - 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) ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - 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 - This site's parser, version 226 — 消費税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06