# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十一条 (Supplementary Provisions, Article 21) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21. 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: 第二十一条 (Supplementary Provisions, Article 21)（国又は地方公共団体等に対する特例に関する経過措置） — address `suppl-4302-135/art-21` - 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-21 - 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. --- ### 第二十一条（国又は地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc. caption: machine translation, not official suppl-4302-135/art-21 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21 **第一項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、五年施行日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき課税期間の末日が五年施行日以後であるときは、当該課税仕入れに係る五年消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。 suppl-4302-135/art-21/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21/par-1 Where, with respect to a taxable purchase made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which that paragraph applies, the last day of the taxable period in which the expenses for that taxable purchase are to be paid is on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of consumption tax on purchases under Articles 30 and 32 of the 2023 Consumption Tax Act for that taxable purchase. machine translation, not official **第二項** 新令第七十五条第八項の規定は、五年施行日以後に行われる課税仕入れについて適用する。 suppl-4302-135/art-21/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-21/par-2 The provisions of Article 75, paragraph (8) of the New Order apply to taxable purchases made on or after the 2023 Effective Date. machine translation, not official --- ## Cites - suppl-4302-135/art-21/par-1: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-60/par-3 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-21/par-2: 新令第七十五条第八項 → 消費税法施行令 第七十五条第八項 (Article 75, paragraph (8)), art-75/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-75/par-8 ## 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-20261106T203801-064, 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