# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第十六条 (Supplementary Provisions, Article 16) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-16. 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: 第十六条 (Supplementary Provisions, Article 16)（適格請求書発行事業者の登録に係る小規模事業者に係る納税義務の免除の特例に関する経過措置） — address `suppl-4302-135/art-16` - 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-16 - 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. --- ### 第十六条（適格請求書発行事業者の登録に係る小規模事業者に係る納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on Exemption from Tax Liability for Small-Scale Business Operators Pertaining to Registration of Qualified Invoice Issuers caption: machine translation, not official suppl-4302-135/art-16 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-16 **第一項** 二十八年改正法第十条の規定による改正後の租税特別措置法（昭和三十二年法律第二十六号。次項において「新租税特別措置法」という。）第八十六条の五第十三項（同条第十四項において準用する場合を含む。）の規定の適用を受けた課税期間については、二十八年改正法附則第四十四条第四項の規定は、適用しない。 suppl-4302-135/art-16/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-16/par-1 With regard to a taxable period to which Article 86-5, paragraph (13) (including as applied mutatis mutandis pursuant to paragraph (14) of that Article) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) as amended by the provisions of Article 10 of the 2016 Amendment Act (referred to as the "New Act on Special Measures Concerning Taxation" in the following paragraph) applies, Article 44, paragraph (4) of the Supplementary Provisions of the 2016 Amendment Act does not apply. machine translation, not official **第二項** 新租税特別措置法第八十六条の五第十三項の規定の適用を受ける課税期間以後の課税期間（同項の規定により効力を失うこととされた五年消費税法第五十七条の二第一項の登録により二十八年改正法附則第四十四条第五項本文の規定の適用を受けることとなる課税期間に限る。）については、二十八年改正法附則第四十四条第五項本文の規定は、適用しない。 suppl-4302-135/art-16/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-16/par-2 With regard to taxable periods on or after the taxable period to which Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation applies (limited to taxable periods to which the main clause of Article 44, paragraph (5) of the Supplementary Provisions of the 2016 Amendment Act comes to apply by reason of the registration under Article 57-2, paragraph (1) of the 2023 Consumption Tax Act that is to cease to be effective pursuant to Article 86-5, paragraph (13) of the New Act on Special Measures Concerning Taxation), the main clause of Article 44, paragraph (5) of the Supplementary Provisions of the 2016 Amendment Act does not apply. machine translation, not official --- ## Cites - suppl-4302-135/art-16/par-1: 二十八年改正法第十条 → e-Gov law 428AC0000000015, 第十条 (Article 10), art-10 — not held in this collection - suppl-4302-135/art-16/par-1: 次項 → 消費税法施行令 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4302-135/art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-16/par-2 - suppl-4302-135/art-16/par-1: 同条第十四項 → 租税特別措置法 第八十六条の五第十四項 (Article 86-5, paragraph (14)), art-86-5/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-86-5/par-14 (e-Gov law ID 332AC0000000026) ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-4 - 消費税法施行令 附則第十六条第一項（適格請求書発行事業者の登録に係る小規模事業者に係る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-4302-135/art-16/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-20261106T203801-063, 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-20261106T203801-063, 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