# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（輸出物品販売場で行う免税販売手続等に関する経過措置） — address `suppl-4302-135/art-4` - 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-4 - 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. --- ### 第四条（輸出物品販売場で行う免税販売手続等に関する経過措置） — Transitional Measures Concerning Tax-Free Sale Procedures, etc. Conducted at Tax-Free Shops caption: machine translation, not official suppl-4302-135/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4 **第一項** 新令第十八条から第十八条の四までの規定は、令和二年四月一日以後に行われる課税資産の譲渡等について適用し、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-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-1 The provisions of Articles 18 through 18-4 of the New Order apply to taxable transfers, etc. of assets made on or after April 1, 2020, 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** 令和二年三月三十一日までに第一条の規定による改正前の消費税法施行令（第四項、次条及び附則第二十条の二において「旧令」という。）第十八条第二項第一号ハの規定により提出を受けた旅券等の写し（同号ハに規定する旅券等の写しをいい、同条第四項の規定により提供を受けた同項に規定する電磁的記録を含む。第四項において同じ。）に係る同条第九項の規定による保存については、なお従前の例による。 suppl-4302-135/art-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-2 With regard to the retention, pursuant to Article 18, paragraph (9) of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 (referred to as the "Former Order" in paragraph (4), the following Article, and Article 20-2 of the Supplementary Provisions), of a copy of a passport, etc. (meaning the copy of a passport, etc. prescribed in Article 18, paragraph (2), item (i), (c) of the Former Order, and including the electronic or magnetic record prescribed in paragraph (4) of that Article that has been provided pursuant to the provisions of that paragraph; the same applies in paragraph (4)) submitted by March 31, 2020 pursuant to the provisions of Article 18, paragraph (2), item (i), (c) of the Former Order, the provisions then in force continue to govern. machine translation, not official **第三項** 新令第十八条第二項第一号に規定する市中輸出物品販売場を経営する事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下同じ。）が新令第十八条及び第十八条の三の規定により行うこととされる新令第十八条第六項に規定する免税販売手続は、令和二年四月一日から令和三年九月三十日までの間は、なお従前の例によることができる。 suppl-4302-135/art-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-3 With regard to the tax-free sale procedures prescribed in Article 18, paragraph (6) of the New Order that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter) who operates an urban tax-free shop prescribed in Article 18, paragraph (2), item (i) of the New Order is to carry out pursuant to the provisions of Article 18 and Article 18-3 of the New Order, the provisions then in force may continue to govern during the period from April 1, 2020 to September 30, 2021. machine translation, not official **第四項** 令和二年四月一日から令和三年九月三十日までの間に前項の規定によりなお従前の例によることができることとされる場合における旧令第十八条第二項第一号ハの規定により提出を受けた旅券等の写しに係る同条第九項の規定による保存については、なお従前の例による。 suppl-4302-135/art-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-4 With regard to the retention, pursuant to Article 18, paragraph (9) of the Former Order, of a copy of a passport, etc. submitted pursuant to the provisions of Article 18, paragraph (2), item (i), (c) of the Former Order in the case where the provisions then in force may continue to govern pursuant to the provisions of the preceding paragraph during the period from April 1, 2020 to September 30, 2021, the provisions then in force continue to govern. machine translation, not official **第五項** 新令第十八条第二項第一号に規定する市中輸出物品販売場を経営する事業者は、令和二年四月一日前においても、同条第六項の規定の例により、同項の規定による届出を行うことができる。 suppl-4302-135/art-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-5 A business operator who operates an urban tax-free shop prescribed in Article 18, paragraph (2), item (i) of the New Order may, even before April 1, 2020, make the notification under the provisions of paragraph (6) of that Article in accordance with the provisions of that paragraph. machine translation, not official **第六項** 新令第十八条の四第四項の承認を受けようとする事業者は、令和二年四月一日前においても、同条第五項の規定の例により、同項の申請書を提出することができる。 suppl-4302-135/art-4/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-6 A business operator who intends to obtain the approval under Article 18-4, paragraph (4) of the New Order may, even before April 1, 2020, submit the written application under paragraph (5) of that Article in accordance with the provisions of that paragraph. machine translation, not official **第七項** 税務署長は、前項の規定による申請書の提出があった場合には、令和二年四月一日前においても、新令第十八条の四第六項から第八項までの規定の例により、同条第六項の規定による承認、同条第七項の規定による承認の取消し及び同条第八項の規定による通知（以下この項において「承認等」という。）をすることができる。この場合において、これらの規定の例によりされた承認等は、同日においてこれらの規定により行われたものとみなす。 suppl-4302-135/art-4/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7 When the written application under the preceding paragraph has been submitted, the district director may, even before April 1, 2020, in accordance with the provisions of Article 18-4, paragraphs (6) through (8) of the New Order, grant the approval under the provisions of paragraph (6) of that Article, rescind the approval under the provisions of paragraph (7) of that Article, and give the notice under the provisions of paragraph (8) of that Article (hereinafter in this paragraph referred to as "approval, etc."). In this case, an approval, etc. made in accordance with those provisions is deemed to have been made under those provisions on that day. machine translation, not official --- ## Cites - suppl-4302-135/art-4/par-1: 新令第十八条から第十八条の四まで → 消費税法施行令 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18 - suppl-4302-135/art-4/par-1: 新令第十八条から第十八条の四まで → 消費税法施行令 第十八条の二 (Article 18-2), art-18-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2 - suppl-4302-135/art-4/par-1: 新令第十八条から第十八条の四まで → 消費税法施行令 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3 - suppl-4302-135/art-4/par-1: 新令第十八条から第十八条の四まで → 消費税法施行令 第十八条の五 (Article 18-5), art-18-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5 - suppl-4302-135/art-4/par-2: 第四項 → 消費税法施行令 附則第四条第四項 (Supplementary Provisions, Article 4, paragraph (4)), suppl-4302-135/art-4/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-4 - suppl-4302-135/art-4/par-2: 次条 → 消費税法施行令 附則第五条 (Supplementary Provisions, Article 5), suppl-4302-135/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5 - suppl-4302-135/art-4/par-2: 附則第二十条の二 → 消費税法施行令 附則第二十条の二 (Supplementary Provisions, Article 20-2), suppl-4302-135/art-20-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-20-2 - suppl-4302-135/art-4/par-3: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-4/par-3: 新令第十八条 → 消費税法施行令 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18 - suppl-4302-135/art-4/par-3: 第十八条の三 → 消費税法施行令 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-3 - suppl-4302-135/art-4/par-3: 新令第十八条第六項 → 消費税法施行令 第十八条第七項 (Article 18, paragraph (7)), art-18/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18/par-7 - suppl-4302-135/art-4/par-4: 前項 → 消費税法施行令 附則第四条第三項 (Supplementary Provisions, Article 4, paragraph (3)), suppl-4302-135/art-4/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-3 - suppl-4302-135/art-4/par-6: 新令第十八条の四第四項 → 消費税法施行令 第十八条の五第四項 (Article 18-5, paragraph (4)), art-18-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-4 - suppl-4302-135/art-4/par-6: 同条第五項 → 消費税法施行令 第十八条の五第五項 (Article 18-5, paragraph (5)), art-18-5/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-5 - suppl-4302-135/art-4/par-7: 前項 → 消費税法施行令 附則第四条第六項 (Supplementary Provisions, Article 4, paragraph (6)), suppl-4302-135/art-4/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-6 - suppl-4302-135/art-4/par-7: 新令第十八条の四第六項から第八項まで → 消費税法施行令 第十八条の五第六項 (Article 18-5, paragraph (6)), art-18-5/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-5/par-6 - suppl-4302-135/art-4/par-7: この項 → 消費税法施行令 附則第四条第七項 (Supplementary Provisions, Article 4, paragraph (7)), suppl-4302-135/art-4/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7 ## Cited by 5 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二号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-2 - 消費税法施行令 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-1/par-1/item-3 - 消費税法施行令 附則第四条第二項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-2 - 消費税法施行令 附則第四条第四項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-4 - 消費税法施行令 附則第四条第七項（輸出物品販売場で行う免税販売手続等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-4/par-7 --- ## 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-20261106T203801-062, 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-20261106T203801-062, 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