# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第二十三条 (Supplementary Provisions, Article 23) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23. 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: 第二十三条 (Supplementary Provisions, Article 23) — address `suppl-4302-135/art-23` - 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-23 - 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. --- ### 第二十三条 suppl-4302-135/art-23 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23 **第一項** 二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れを行った場合における課税仕入れに係る消費税額の計算については、次の各号に掲げる場合の区分に応じ、当該各号に定める方法により行うものとする。 suppl-4302-135/art-23/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-1 With regard to the calculation of consumption tax on taxable purchases in the case where a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies has been made, the calculation is to be carried out, according to the category of cases listed in the following items, by the method specified in each of those items: machine translation, not official **一** その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第一項又は第二項の規定により計算する場合　二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れを行った都度、当該控除対象課税仕入れに係る同項の規定によりみなされる課税仕入れに係る消費税額を算出し、その金額に一円未満の端数が生じたときは、当該端数を切り捨て、又は四捨五入する方法 suppl-4302-135/art-23/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-1/item-1 a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (1) or (2) of the New Order: a method of calculating, each time a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is made, the consumption tax on taxable purchases deemed under that paragraph to relate to that deductible taxable purchase, and, where a fraction of less than one yen arises in that amount, rounding that fraction down or off; machine translation, not official **二** その課税期間に係る課税仕入れに係る消費税額につき、新令第四十六条第三項の規定により計算する場合　当該課税期間中に行った二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れについて、当該控除対象課税仕入れに係る五年消費税法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額を合計した金額を基礎として、二十八年改正法附則第五十三条第一項の規定によりみなされる課税仕入れに係る消費税額を算出する方法 suppl-4302-135/art-23/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-1/item-2 a case where the consumption tax on taxable purchases for the taxable period is calculated pursuant to Article 46, paragraph (3) of the New Order: a method of calculating the consumption tax on taxable purchases deemed under Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, on the basis of the total of the amounts of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the 2023 Consumption Tax Act that pertain to the deductible taxable purchases to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies made during that taxable period. machine translation, not official **第二項** 二十八年改正法附則第五十三条第一項の規定の適用を受ける控除対象課税仕入れについて消費税法施行令第七十五条第八項の規定の適用を受ける場合における同項の規定の適用については、同項中「金額を」とあるのは、「金額に一からその課税仕入れに係る所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を控除して得た率を乗じて算出した金額を」とする。 suppl-4302-135/art-23/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-2 In the case where a deductible taxable purchase to which Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act applies is subject to Article 75, paragraph (8) of the Order for Enforcement of the Consumption Tax Act, with regard to the application of that paragraph, the phrase "the amount" in that paragraph is deemed to be replaced with "the amount calculated by multiplying the amount by the rate obtained by deducting, from one, the ratio specified in each item of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) according to the category of deductible taxable purchases listed in that item into which that taxable purchase falls". machine translation, not official **第三項** 事業者が、二十六年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る二十八年改正法附則第五十三条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは「百八分の六・二四とし、当該課税仕入れが他の者から受けた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に係るものである場合には百五分の四とする。」と、「同条第一項に」とあるのは「新消費税法第三十条第一項に」とする。 suppl-4302-135/art-23/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-3 Where a business operator has made a taxable purchase pertaining to a 2014 transitional transfer, etc. of assets, then, with regard to the application of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase "another person, 6.24/108" in that paragraph is deemed to be replaced with "another person, 6.24/108 and, where that taxable purchase relates to a 2014 transitional transfer, etc. of assets received from another person (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)), 4/105.", and the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 30, paragraph (1) of the New Consumption Tax Act". machine translation, not official **第四項** 事業者が、元年経過措置資産の譲渡等に係る課税仕入れを行った場合における当該課税仕入れに係る二十八年改正法附則第五十三条第一項の規定の適用については、同項中「、百八分の六・二四」とあるのは「百八分の六・二四とし、当該課税仕入れが他の者から受けた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に係るものである場合には百八分の六・三とする。」と、「同条第一項に」とあるのは「新消費税法第三十条第一項に」とする。 suppl-4302-135/art-23/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-23/par-4 Where a business operator has made a taxable purchase pertaining to a 2019 transitional transfer, etc. of assets, then, with regard to the application of Article 53, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act to that taxable purchase, the phrase "another person, 6.24/108" in that paragraph is deemed to be replaced with "another person, 6.24/108 and, where that taxable purchase relates to a 2019 transitional transfer, etc. of assets received from another person (meaning 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)), 6.3/108.", and the phrase "paragraph (1) of that Article" in that paragraph is deemed to be replaced with "Article 30, paragraph (1) of the New Consumption Tax Act". machine translation, not official --- ## Cites - suppl-4302-135/art-23/par-1/item-1: 新令第四十六条第一項 → 消費税法施行令 第四十六条の二第一項 (Article 46-2, paragraph (1)), art-46-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-46-2/par-1 - suppl-4302-135/art-23/par-1/item-1: 第二項 → 消費税法施行令 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-46-2/par-2 - suppl-4302-135/art-23/par-2: 消費税法施行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 - suppl-4302-135/art-23/par-3: 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-23/par-4: 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 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五号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-5 - 消費税法施行令 附則第二十二条第一項（適格請求書発行事業者以外の者から行った課税仕入れに係る消費税額の計算に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-22/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-20261106T203801-064, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-065, 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