# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-3. 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: 第三条 (Supplementary Provisions, Article 3)（輸出物品販売場で譲渡する物品に関する経過措置） — address `suppl-4302-135/art-3` - 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-3 - 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. --- ### 第三条（輸出物品販売場で譲渡する物品に関する経過措置） — Transitional Measures Concerning Goods Transferred at Tax-Free Shops caption: machine translation, not official suppl-4302-135/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-3 **第一項** 第一条の規定（同条中消費税法施行令第十八条第五項の改正規定（同項を同条第三項とする部分を除く。）に限る。）による改正後の消費税法施行令（次項において「三十年新令」という。）第十八条第五項の規定は、平成三十年七月一日以後に行われる課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下同じ。）について適用し、同日前に行われた課税資産の譲渡等については、なお従前の例による。 suppl-4302-135/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-3/par-1 The provisions of Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (limited to the provisions of that Article amending Article 18, paragraph (5) of the Order for Enforcement of the Consumption Tax Act (excluding the part that makes that paragraph Article 18, paragraph (3) of that Order)) (referred to as the "2018 New Order" in the following paragraph) apply to taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter) made on or after July 1, 2018, and the provisions then in force continue to govern taxable transfers, etc. of assets made before that day. machine translation, not official **第二項** 平成三十年七月一日から令和二年三月三十一日までの間における三十年新令第十八条第五項の規定の適用については、同項中「前二項、第十二項及び第十三項」とあるのは「第一項、第二項、第七項及び第八項」と、同項第二号中「前項第二号」とあるのは「第二項第二号ロ」とする。 suppl-4302-135/art-3/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-3/par-2 With regard to the application of Article 18, paragraph (5) of the 2018 New Order during the period from July 1, 2018 to March 31, 2020, the phrase "the preceding two paragraphs, paragraph (12), and paragraph (13)" in that paragraph is deemed to be replaced with "paragraph (1), paragraph (2), paragraph (7), and paragraph (8)", and the phrase "item (ii) of the preceding paragraph" in item (ii) of that paragraph is deemed to be replaced with "paragraph (2), item (ii), (b)". machine translation, not official --- ## Cites - suppl-4302-135/art-3/par-1: 次項 → 消費税法施行令 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4302-135/art-3/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-3/par-2 - suppl-4302-135/art-3/par-1: 第十八条第五項 → 消費税法施行令 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-4 - suppl-4302-135/art-3/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-3/par-1: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-3/par-2: 三十年新令第十八条第五項 → 消費税法施行令 第十八条第四項 (Article 18, paragraph (4)), art-18/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-4 - suppl-4302-135/art-3/par-2: 前二項 → 消費税法施行令 第十八条第五項 (Article 18, paragraph (5)), art-18/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-5 - suppl-4302-135/art-3/par-2: 第一項 → 消費税法施行令 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-2 - suppl-4302-135/art-3/par-2: 第二項 → 消費税法施行令 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/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一号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-1 - 消費税法施行令 附則第三条第一項（輸出物品販売場で譲渡する物品に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-3/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-20261106T203801-061, translated 2026-11-07 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-order-20261106T203801-062, 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