# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-14. 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: 第十四条 (Supplementary Provisions, Article 14)（旧税率が適用された課税資産の譲渡等に係る適格請求書に記載すべき消費税額等の計算に関する経過措置） — address `suppl-4302-135/art-14` - 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-4302-135/art-14 - 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. --- ### 第十四条（旧税率が適用された課税資産の譲渡等に係る適格請求書に記載すべき消費税額等の計算に関する経過措置） — Transitional Measures Concerning the Calculation of the Amount of Consumption Tax, etc. to Be Stated in a Qualified Invoice Pertaining to Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied caption: machine translation, not official suppl-4302-135/art-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-14 **第一項** 事業者が、二十六年経過措置資産の譲渡等を行った場合における当該二十六年経過措置資産の譲渡等に係る五年消費税法第五十七条の四第一項第四号及び新令第七十条の十の規定の適用については、同号中「第二十九条第一号又は第二号」とあるのは「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第二条の規定による改正前の消費税法第二十九条」と、「七十八分の百」とあるのは「百分の百二十五」と、同条第一号中「、百分の八」とあるのは「百分の八とし、当該合計した金額が二十六年経過措置資産の譲渡等（消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項に規定する二十六年経過措置資産の譲渡等をいう。次号において同じ。）に係るものである場合には百分の五とする。」と、同条第二号中「、百八分の八」とあるのは「百八分の八とし、当該合計した金額が二十六年経過措置資産の譲渡等に係るものである場合には百五分の五とする。」とする。 suppl-4302-135/art-14/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-14/par-1 Where a business operator has made a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 57-4, paragraph (1), item (iv) of the 2023 Consumption Tax Act and Article 70-10 of the New Order to that 2014 transitional transfer, etc. of assets, the phrase "Article 29, item (i) or (ii)" in that item is deemed to be replaced with "Article 29 of the Consumption Tax Act prior to amendment by the provisions of Article 2 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012)", the phrase "100/78" is deemed to be replaced with "125/100", in item (i) of that Article of the New Order, the phrase ", 8/100" is deemed to be replaced with "8/100 and, where that total amount pertains to a 2014 transitional transfer, etc. of assets (meaning a 2014 transitional transfer, etc. of assets prescribed in Article 7, paragraph (2) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018); the same applies in the following item), 5/100.", and in item (ii) of that Article, the phrase ", 8/108" is deemed to be replaced with "8/108 and, where that total amount pertains to a 2014 transitional transfer, etc. of assets, 5/105.". machine translation, not official **第二項** 事業者が、元年経過措置資産の譲渡等を行った場合における当該元年経過措置資産の譲渡等に係る五年消費税法第五十七条の四第一項第四号及び新令第七十条の十の規定の適用については、同号中「第二十九条第一号又は第二号」とあるのは「社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第三条の規定による改正前の消費税法第二十九条」と、「七十八分の百」とあるのは「六十三分の八十」と、同条各号中「軽減対象課税資産の譲渡等」とあるのは「軽減対象課税資産の譲渡等又は消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項に規定する元年経過措置資産の譲渡等」とする。 suppl-4302-135/art-14/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-14/par-2 Where a business operator has made a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 57-4, paragraph (1), item (iv) of the 2023 Consumption Tax Act and Article 70-10 of the New Order to that 2019 transitional transfer, etc. of assets, the phrase "Article 29, item (i) or (ii)" in that item is deemed to be replaced with "Article 29 of the Consumption Tax Act prior to amendment by the provisions of Article 3 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012)", the phrase "100/78" is deemed to be replaced with "80/63", and in the items of that Article of the New Order, the phrase "taxable transfer, etc. of assets subject to the reduced rate" is deemed to be replaced with "taxable transfer, etc. of assets subject to the reduced rate or a 2019 transitional transfer, etc. of assets prescribed in Article 7, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018)". machine translation, not official --- ## Cites - suppl-4302-135/art-14/par-1: 新令第七十条の十 → 消費税法施行令 第七十条の十 (Article 70-10), art-70-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-10 - suppl-4302-135/art-14/par-1: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第二条 → e-Gov law 424AC0000000068, 第二条 (Article 2), art-2 — not held in this collection - suppl-4302-135/art-14/par-1: 同条第一号 → 消費税法施行令 第七十条の十第一項第一号 (Article 70-10, paragraph (1), item (i)), art-70-10/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-10/par-1/item-1 - suppl-4302-135/art-14/par-1: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第二項 → 消費税法施行令 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-4302-135/art-7/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-2 - suppl-4302-135/art-14/par-1: 次号 → 消費税法施行令 第七十条の十第一項第二号 (Article 70-10, paragraph (1), item (ii)), art-70-10/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-10/par-1/item-2 - suppl-4302-135/art-14/par-2: 新令第七十条の十 → 消費税法施行令 第七十条の十 (Article 70-10), art-70-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-10 - suppl-4302-135/art-14/par-2: 社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号）第三条 → e-Gov law 424AC0000000068, 第三条 (Article 3), art-3 — not held in this collection - suppl-4302-135/art-14/par-2: 消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号）附則第七条第三項 → 消費税法施行令 附則第七条第三項 (Supplementary Provisions, Article 7, paragraph (3)), suppl-4302-135/art-7/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-7/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第五号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5 --- ## 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-20261106T203801-063, 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