# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第五条 (Supplementary Provisions, Article 5) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5. 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: 第五条 (Supplementary Provisions, Article 5)（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — address `suppl-4302-135/art-5` - 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-5 - 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. --- ### 第五条（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — Transitional Measures Concerning the Special Provisions on the Time of Transfer, etc. of Assets Relating to Long-Term Installment Sales, etc. caption: machine translation, not official suppl-4302-135/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5 **第一項** 所得税法等の一部を改正する法律（平成三十年法律第七号。以下この条において「改正法」という。）附則第四十四条第一項の規定によりなおその効力を有するものとされる改正法第五条の規定による改正前の消費税法第十六条の規定に基づく旧令第三十一条、第三十二条第一項（法人税法（昭和四十年法律第三十四号）第六十三条第一項ただし書（同条第三項及び第四項に係る部分に限る。）に係る部分に限る。）及び第二項、第三十三条から第三十五条まで並びに第三十七条の規定は、なおその効力を有する。この場合において、旧令第三十一条中「法」とあるのは「旧効力消費税法（所得税法等の一部を改正する法律（平成三十年法律第七号。第三十七条において「三十年改正法」という。）附則第四十四条第二項に規定する旧効力消費税法をいう。次条、第三十三条から第三十五条まで及び第三十七条において同じ。）」と、旧令第三十二条第一項中「につき法」とあるのは「につき旧効力消費税法」と、「所得税法第六十五条第一項ただし書（延払条件付販売等に係る収入及び費用の帰属時期）に規定する経理しなかつた年の十二月三十一日の属する課税期間又は法人税法第六十三条第一項ただし書（長期割賦販売等に係る収益及び費用の帰属事業年度）に規定する経理しなかつた決算に係る事業年度終了の日の属する課税期間若しくは同条第三項」とあるのは「旧効力法人税法（三十年改正法附則第二十八条第二項に規定する旧効力法人税法をいう。第三十七条において同じ。）第六十三条第三項」と、「これらの」とあるのは「当該」と、同条第二項中「法第十六条第二項本文」とあるのは「旧効力消費税法第十六条第二項本文」と、「法人税法施行令」とあるのは「法人税法施行令等の一部を改正する政令（平成三十年政令第百三十二号）附則第十三条第一項の規定によりなおその効力を有するものとされる同令第一条の規定による改正前の法人税法施行令（以下この項において「旧効力法人税法施行令」という。）」と、「同令」とあるのは「旧効力法人税法施行令」と、旧令第三十三条から第三十五条までの規定中「法第十六条第二項本文」とあるのは「旧効力消費税法第十六条第二項本文」と、旧令第三十七条中「法人税法」とあり、及び「同法」とあるのは「旧効力法人税法」と、「法第十六条」とあるのは「旧効力消費税法第十六条及び三十年改正法附則第四十四条」とする。 suppl-4302-135/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-1 The provisions of Article 31, Article 32, paragraph (1) (limited to the part pertaining to the proviso to Article 63, paragraph (1) of the Corporation Tax Act (Act No. 34 of 1965) (limited to the part pertaining to paragraphs (3) and (4) of that Article)) and paragraph (2), Articles 33 through 35, and Article 37 of the Former Order, which are based on the provisions of Article 16 of the Consumption Tax Act prior to amendment by the provisions of Article 5 of the Amending Act that are to remain in force pursuant to Article 44, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter in this Article referred to as the "Amending Act"), remain in force. In this case, the phrase "the Act" in Article 31 of the Former Order is deemed to be replaced with "the former Consumption Tax Act kept in effect (meaning the former Consumption Tax Act kept in effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in Article 37); the same applies in the following Article, Articles 33 through 35, and Article 37)", in Article 32, paragraph (1) of the Former Order, the phrase "with respect to the Act" is deemed to be replaced with "with respect to the former Consumption Tax Act kept in effect", the phrase "the taxable period that includes December 31 of the year in which it did not so account, as prescribed in the proviso to Article 65, paragraph (1) (Time of Attribution of Revenue and Expenses Pertaining to Sales on Deferred Payment Terms, etc.) of the Income Tax Act, or the taxable period that includes the last day of the business year pertaining to the settlement of accounts in which it did not so account, as prescribed in the proviso to Article 63, paragraph (1) (Business Year to Which Revenue and Expenses Pertaining to Long-Term Installment Sales, etc. Are Attributed) of the Corporation Tax Act, or paragraph (3) of that Article" is deemed to be replaced with "Article 63, paragraph (3) of the former Corporation Tax Act kept in effect (meaning the former Corporation Tax Act kept in effect prescribed in Article 28, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act; the same applies in Article 37)", and the phrase "these" is deemed to be replaced with "that"; in paragraph (2) of that Article, the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "the main clause of Article 16, paragraph (2) of the former Consumption Tax Act kept in effect", the phrase "Order for the Enforcement of the Corporation Tax Act" is deemed to be replaced with "Order for the Enforcement of the Corporation Tax Act prior to amendment by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 132 of 2018), which is to remain in force pursuant to Article 13, paragraph (1) of the Supplementary Provisions of that Cabinet Order (hereinafter in this paragraph referred to as the "Former Order for the Enforcement of the Corporation Tax Act Kept in Effect")", and the phrase "that Order" is deemed to be replaced with "the Former Order for the Enforcement of the Corporation Tax Act Kept in Effect"; in the provisions of Articles 33 through 35 of the Former Order, the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "the main clause of Article 16, paragraph (2) of the former Consumption Tax Act kept in effect"; and in Article 37 of the Former Order, the phrases "Corporation Tax Act" and "that Act" are deemed to be replaced with "former Corporation Tax Act kept in effect", and the phrase "Article 16 of the Act" is deemed to be replaced with "Article 16 of the former Consumption Tax Act kept in effect and Article 44 of the Supplementary Provisions of the 2018 Amendment Act". machine translation, not official **第二項** 事業者が平成三十年四月一日前に特定長期割賦販売等（改正法附則第四十四条第一項に規定する特定長期割賦販売等をいう。以下この条において同じ。）に係る契約をし、かつ、同日以後に当該特定長期割賦販売等に係る資産の譲渡等（消費税法第二条第一項第八号に規定する資産の譲渡等をいう。第五項及び第十一項において同じ。）を行った場合には、改正法附則第四十四条第一項の規定の適用については、当該特定長期割賦販売等は、同日前に行われたものとする。 suppl-4302-135/art-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-2 Where a business operator has entered into a contract pertaining to a specified long-term installment sale, etc. (meaning a specified long-term installment sale, etc. prescribed in Article 44, paragraph (1) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this Article) before April 1, 2018 and has made, on or after that day, a transfer, etc. of assets pertaining to that specified long-term installment sale, etc. (meaning a transfer, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies in paragraphs (5) and (11)), then, for the purpose of applying Article 44, paragraph (1) of the Supplementary Provisions of the Amending Act, that specified long-term installment sale, etc. is deemed to have been made before that day. machine translation, not official **第三項** 改正法附則第四十四条第四項の規定の適用を受ける事業者の同項の規定の適用を受ける特定長期割賦販売等につき、当該特定長期割賦販売等に係る賦払金の額で同項の規定による控除をして控除しきれない金額がある場合には、当該特定長期割賦販売等のうち当該控除しきれない金額に係る部分については、当該控除しきれない金額が生じた適用課税期間（同項に規定する適用課税期間をいう。以下この項、第八項及び第九項において同じ。）において、消費税法第三十八条第一項に規定する売上げに係る対価の返還等をしたものとみなして、同法（同条第二項及び第五十七条の四第三項を除く。）の規定を適用する。この場合において、当該控除しきれない金額に係る部分については、当該適用課税期間後の各適用課税期間において、改正法附則第四十四条第四項に規定する収入金額又は収益の額として、同項の規定を適用する。 suppl-4302-135/art-5/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3 Where, with respect to a specified long-term installment sale, etc. to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies, of a business operator to which that paragraph applies, there is an amount of the installments pertaining to that specified long-term installment sale, etc. that cannot be fully deducted under the deduction pursuant to that paragraph, the portion of that specified long-term installment sale, etc. pertaining to the amount that cannot be fully deducted is deemed to be, in the applicable taxable period in which the amount that cannot be fully deducted arose (meaning the applicable taxable period prescribed in Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act; the same applies hereinafter in this paragraph, paragraph (8), and paragraph (9)), a refund, etc. of consideration for sales made as prescribed in Article 38, paragraph (1) of the Consumption Tax Act, and the provisions of that Act (excluding paragraph (2) of that Article and Article 57-4, paragraph (3)) apply. In this case, the portion pertaining to the amount that cannot be fully deducted is treated, in each applicable taxable period after that applicable taxable period, as the amount of revenue prescribed in Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act, and that paragraph applies. machine translation, not official **第四項** 平成三十年四月一日から五年施行日の前日までの間における前項の規定の適用については、同項中「同条第二項及び第五十七条の四第三項」とあるのは、「同条第二項」とする。 suppl-4302-135/art-5/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-4 With regard to the application of the preceding paragraph during the period from April 1, 2018 to the day preceding the 2023 Effective Date, the phrase "paragraph (2) of that Article and Article 57-4, paragraph (3)" in that paragraph is deemed to be replaced with "paragraph (2) of that Article". machine translation, not official **第五項** 改正法附則第四十四条第四項の規定の適用を受けている事業者が、同項の規定の適用を受ける特定長期割賦販売等につき、次に掲げる場合に該当することとなった場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額でその該当することとなった日の属する課税期間（消費税法第十九条第一項に規定する課税期間（同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。）をいう。以下同じ。）の初日の前日以前に既に資産の譲渡等を行ったものとみなされた部分に係る金額以外の金額に係る部分は、改正法附則第四十四条第四項の規定にかかわらず、当該事業者が当該課税期間において、資産の譲渡等を行ったものとみなす。 suppl-4302-135/art-5/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5 Where a business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies comes to fall under any of the following cases with respect to a specified long-term installment sale, etc. to which that paragraph applies, then, notwithstanding Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act, the portion of that specified long-term installment sale, etc. pertaining to an amount other than the amount pertaining to the portion of the installments of that specified long-term installment sale, etc. that has already been deemed to be a transfer, etc. of assets made on or before the day preceding the first day of the taxable period that includes the day on which it came to fall under that case (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act (including a period deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article); the same applies hereinafter) is deemed to be a transfer, etc. of assets made by that business operator in that taxable period: machine translation, not official **一** 法人税法施行令等の一部を改正する政令（平成三十年政令第百三十二号。次号及び第十二項において「法人税法施行令改正令」という。）附則第十三条第六項（同項の適格分割に係る部分を除く。）の規定の適用を受けることとなった場合 suppl-4302-135/art-5/par-5/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5/item-1 a case where it has come to be subject to the application of Article 13, paragraph (6) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 132 of 2018; referred to as the "Corporation Tax Act Enforcement Order Amendment Order" in the following item and paragraph (12)) (excluding the part pertaining to a qualified split under Article 13, paragraph (6) of the Supplementary Provisions of that Cabinet Order); machine translation, not official **二** 法人税法施行令改正令附則第十三条第十一項の規定の適用を受けることとなった場合 suppl-4302-135/art-5/par-5/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5/item-2 a case where it has come to be subject to the application of Article 13, paragraph (11) of the Supplementary Provisions of the Corporation Tax Act Enforcement Order Amendment Order. machine translation, not official **第六項** 第一項の規定によりなおその効力を有するものとされる旧令（以下この項、第十一項及び第十三項において「旧効力令」という。）第三十四条第二項又は第三十五条第二項（同条第五項において準用する場合を含む。）の規定の適用を受ける事業者のこれらの規定の適用を受ける特定長期割賦販売等につき、旧効力令第三十四条第三項又は第三十五条第三項（同条第五項において準用する場合を含む。）の規定の適用を受けることとなった場合には、当該特定長期割賦販売等が改正法附則第四十四条第二項に規定する場合に該当するものとみなして、同条第四項の規定を適用することができる。 suppl-4302-135/art-5/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-6 Where, with respect to a specified long-term installment sale, etc. to which Article 34, paragraph (2) or Article 35, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) of the Former Order that is to remain in force pursuant to the provisions of paragraph (1) (hereinafter in this paragraph, paragraph (11), and paragraph (13) referred to as the "Former Order Kept in Effect") applies, of a business operator to which those provisions apply, the business operator comes to be subject to the application of Article 34, paragraph (3) or Article 35, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) of the Former Order Kept in Effect, that specified long-term installment sale, etc. may be deemed to fall under the case prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the Amending Act, and paragraph (4) of that Article may be applied. machine translation, not official **第七項** 新令第三十三条、第三十四条第一項並びに第三十五条第一項及び第五項の規定は、改正法附則第四十四条第四項の規定の適用を受けている事業者が旧令第三十三条各号、第三十四条第一項各号及び第三十五条第一項各号（同条第五項において準用する場合を含む。）に掲げる場合のいずれかに該当することとなった場合について準用する。この場合において、新令第三十三条中「リース譲渡につき法第十六条第二項本文」とあるのは「特定長期割賦販売等（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この条、次条第一項並びに第三十五条第一項及び第五項において「三十年改正法」という。）附則第四十四条第一項に規定する特定長期割賦販売等をいう。以下この条、次条第一項並びに第三十五条第一項及び第五項において同じ。）につき三十年改正法附則第四十四条第四項」と、「リース譲渡で同項本文」とあるのは「特定長期割賦販売等で同項」と、「当該リース譲渡」とあるのは「当該特定長期割賦販売等」と、「以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文」とあるのは「の前日以前に既に資産の譲渡等を行つたものとみなされた部分に係る金額以外の金額に係る部分は、同項」と、新令第三十四条第一項中「リース譲渡につき法第十六条第二項本文」とあるのは「特定長期割賦販売等につき三十年改正法附則第四十四条第四項」と、「リース譲渡で同項本文」とあるのは「特定長期割賦販売等で同項」と、「リース譲渡に係る賦払金」とあるのは「特定長期割賦販売等に係る賦払金」と、「以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文」とあるのは「の前日以前に既に資産の譲渡等を行つたものとみなされた部分に係る金額以外の金額に係る部分は、同項」と、同項各号中「リース譲渡」とあるのは「特定長期割賦販売等」と、新令第三十五条第一項中「リース譲渡につき法第十六条第二項本文」とあるのは「特定長期割賦販売等につき三十年改正法附則第四十四条第四項」と、「リース譲渡で同項本文」とあるのは「特定長期割賦販売等で同項」と、「リース譲渡に係る賦払金」とあるのは「特定長期割賦販売等に係る賦払金」と、「以後にその支払の期日が到来するもの（当該課税期間の初日の前日以前に既に支払を受けたものを除く。）に係る部分は、同項本文」とあるのは「の前日以前に既に資産の譲渡等を行つたものとみなされた部分に係る金額以外の金額に係る部分は、同項」と、同項各号中「リース譲渡」とあるのは「特定長期割賦販売等」と、同条第五項中「リース譲渡」とあるのは「特定長期割賦販売等」と、「法第十六条第二項本文」とあるのは「三十年改正法附則第四十四条第四項」と読み替えるものとする。 suppl-4302-135/art-5/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7 The provisions of Article 33, Article 34, paragraph (1), and Article 35, paragraphs (1) and (5) of the New Order apply mutatis mutandis where a business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies comes to fall under any of the cases set out in the items of Article 33, the items of Article 34, paragraph (1), or the items of Article 35, paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) of the Former Order. In this case, the phrase "the main clause of Article 16, paragraph (2) of the Act with respect to a lease transfer" in Article 33 of the New Order is deemed to be replaced with "Article 44, paragraph (4) of the Supplementary Provisions of the 2018 Amendment Act with respect to a specified long-term installment sale, etc. (meaning a specified long-term installment sale, etc. prescribed in Article 44, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; hereinafter in this Article, paragraph (1) of the following Article, and Article 35, paragraphs (1) and (5) referred to as the "2018 Amendment Act"); the same applies in this Article, paragraph (1) of the following Article, and Article 35, paragraphs (1) and (5))", the phrase "a lease transfer for which the main clause of that paragraph" is deemed to be replaced with "a specified long-term installment sale, etc. for which that paragraph", the phrase "that lease transfer" is deemed to be replaced with "that specified long-term installment sale, etc.", and the phrase "whose due date for payment arrives on or after (excluding those already received on or before the day preceding the first day of that taxable period), the portion pertaining to which is, the main clause of that paragraph" is deemed to be replaced with "on or before the day preceding which the portion has already been deemed to be a transfer, etc. of assets, the portion pertaining to an amount other than the amount pertaining to that portion is, that paragraph"; in Article 34, paragraph (1) of the New Order, the phrase "the main clause of Article 16, paragraph (2) of the Act with respect to a lease transfer" is deemed to be replaced with "Article 44, paragraph (4) of the Supplementary Provisions of the 2018 Amendment Act with respect to a specified long-term installment sale, etc.", the phrase "a lease transfer for which the main clause of that paragraph" is deemed to be replaced with "a specified long-term installment sale, etc. for which that paragraph", the phrase "installments pertaining to a lease transfer" is deemed to be replaced with "installments pertaining to a specified long-term installment sale, etc.", the phrase "whose due date for payment arrives on or after (excluding those already received on or before the day preceding the first day of that taxable period), the portion pertaining to which is, the main clause of that paragraph" is deemed to be replaced with "on or before the day preceding which the portion has already been deemed to be a transfer, etc. of assets, the portion pertaining to an amount other than the amount pertaining to that portion is, that paragraph", and the phrase "lease transfer" in the items of that paragraph is deemed to be replaced with "specified long-term installment sale, etc."; in Article 35, paragraph (1) of the New Order, the phrase "the main clause of Article 16, paragraph (2) of the Act with respect to a lease transfer" is deemed to be replaced with "Article 44, paragraph (4) of the Supplementary Provisions of the 2018 Amendment Act with respect to a specified long-term installment sale, etc.", the phrase "a lease transfer for which the main clause of that paragraph" is deemed to be replaced with "a specified long-term installment sale, etc. for which that paragraph", the phrase "installments pertaining to a lease transfer" is deemed to be replaced with "installments pertaining to a specified long-term installment sale, etc.", the phrase "whose due date for payment arrives on or after (excluding those already received on or before the day preceding the first day of that taxable period), the portion pertaining to which is, the main clause of that paragraph" is deemed to be replaced with "on or before the day preceding which the portion has already been deemed to be a transfer, etc. of assets, the portion pertaining to an amount other than the amount pertaining to that portion is, that paragraph", and the phrase "lease transfer" in the items of that paragraph is deemed to be replaced with "specified long-term installment sale, etc."; and in paragraph (5) of that Article, the phrase "lease transfer" is deemed to be replaced with "specified long-term installment sale, etc.", and the phrase "the main clause of Article 16, paragraph (2) of the Act" is deemed to be replaced with "Article 44, paragraph (4) of the Supplementary Provisions of the 2018 Amendment Act". machine translation, not official **第八項** 改正法附則第四十四条第四項の規定の適用を受けている個人事業者（消費税法第二条第一項第三号に規定する個人事業者をいう。第十一項において同じ。）が死亡した場合（前項において準用する新令第三十四条第一項の規定の適用を受ける場合を除く。）において、当該個人事業者が改正法附則第四十四条第四項の規定の適用を受けていた特定長期割賦販売等に係る事業を承継した相続人が当該死亡の日の属する課税期間以後の課税期間において当該特定長期割賦販売等につき所得税法施行令等の一部を改正する政令（平成三十年政令第百三十一号。第十二項において「所得税法施行令改正令」という。）附則第十二条第四項の規定により改正法附則第八条第三項の規定の適用を受けるときは、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で当該適用を受ける同項の収入金額に係る部分については、改正法附則第四十四条第四項の規定を適用する。この場合において、同条第五項の規定は、この項の規定により同条第四項の規定の適用を受ける最初の適用課税期間について準用する。 suppl-4302-135/art-5/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8 Where an individual business operator to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies (meaning an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act; the same applies in paragraph (11)) dies (excluding the case where Article 34, paragraph (1) of the New Order as applied mutatis mutandis in the preceding paragraph applies), and an heir who has succeeded to the business pertaining to the specified long-term installment sale, etc. to which that individual business operator was subject to the application of Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act becomes subject, with respect to that specified long-term installment sale, etc., in a taxable period on or after the taxable period that includes the date of death, to the application of Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act pursuant to Article 12, paragraph (4) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act, etc. (Cabinet Order No. 131 of 2018; referred to as the "Income Tax Act Enforcement Order Amendment Order" in paragraph (12)), then, of that specified long-term installment sale, etc., Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies to the portion pertaining to the amount of revenue under Article 8, paragraph (3) of the Supplementary Provisions of the Amending Act that is subject to that application, being an amount of the installments pertaining to that specified long-term installment sale, etc. In this case, the provisions of Article 44, paragraph (5) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the first applicable taxable period to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies pursuant to the provisions of this paragraph. machine translation, not official **第九項** 改正法附則第四十四条第四項の規定の適用を受けている法人が合併により消滅した場合（第七項において準用する新令第三十五条第一項の規定の適用を受ける場合を除く。）において、その被合併法人（消費税法第二条第一項第五号の二に規定する被合併法人をいう。第十一項及び第十四項において同じ。）が改正法附則第四十四条第四項の規定の適用を受けていた特定長期割賦販売等につき、その合併法人（消費税法第二条第一項第五号に規定する合併法人をいう。第十四項において同じ。）が当該合併の日の属する課税期間以後の課税期間において法人税法施行令改正令附則第十三条第五項の規定により改正法附則第二十八条第三項の規定の適用を受けるときは、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で当該適用を受ける同項の収益の額に係る部分については、改正法附則第四十四条第四項の規定を適用する。この場合において、同条第五項の規定は、この項の規定により同条第四項の規定の適用を受ける最初の適用課税期間について準用する。 suppl-4302-135/art-5/par-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9 Where a corporation to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies ceases to exist by merger (excluding the case where Article 35, paragraph (1) of the New Order as applied mutatis mutandis in paragraph (7) applies), and, with respect to a specified long-term installment sale, etc. to which its merged corporation (meaning a merged corporation prescribed in Article 2, paragraph (1), item (v)-2 of the Consumption Tax Act; the same applies in paragraphs (11) and (14)) was subject to the application of Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act, its merging corporation (meaning a merging corporation prescribed in Article 2, paragraph (1), item (v) of the Consumption Tax Act; the same applies in paragraph (14)) becomes subject, in a taxable period on or after the taxable period that includes the date of the merger, to the application of Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act pursuant to Article 13, paragraph (5) of the Supplementary Provisions of the Corporation Tax Act Enforcement Order Amendment Order, then, of that specified long-term installment sale, etc., Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies to the portion pertaining to the amount of revenue under Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act that is subject to that application, being an amount of the installments pertaining to that specified long-term installment sale, etc. In this case, the provisions of Article 44, paragraph (5) of the Supplementary Provisions of the Amending Act apply mutatis mutandis to the first applicable taxable period to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies pursuant to the provisions of this paragraph. machine translation, not official **第十項** 前項の規定は、特定長期割賦販売等につき改正法附則第四十四条第四項の規定の適用を受けている法人が分割によりその適用を受けていた特定長期割賦販売等に係る事業を分割承継法人（消費税法第二条第一項第六号の二に規定する分割承継法人をいう。第十四項において同じ。）に承継させた場合（第七項において準用する新令第三十五条第一項（同条第五項において準用する場合に限る。）の規定の適用を受ける場合を除く。）について準用する。 suppl-4302-135/art-5/par-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-10 The provisions of the preceding paragraph apply mutatis mutandis where a corporation to which Article 44, paragraph (4) of the Supplementary Provisions of the Amending Act applies with respect to a specified long-term installment sale, etc. has, by a company split, caused a successor corporation in a company split (meaning a successor corporation in a company split prescribed in Article 2, paragraph (1), item (vi)-2 of the Consumption Tax Act; the same applies in paragraph (14)) to succeed to the business pertaining to the specified long-term installment sale, etc. to which it was subject to that application (excluding the case where Article 35, paragraph (1) of the New Order (limited to as applied mutatis mutandis pursuant to paragraph (5) of that Article) as applied mutatis mutandis in paragraph (7) applies). machine translation, not official **第十一項** 旧効力令第三十四条第二項又は第三十五条第二項（同条第五項において準用する場合を含む。）の規定の適用を受ける事業者のこれらの規定の適用を受ける特定長期割賦販売等のうち、個人事業者にあっては令和五年十二月三十一日以前に開始した課税期間において、法人にあっては同年三月三十一日以前に開始した事業年度（消費税法第二条第一項第十三号に規定する事業年度をいう。第十三項において同じ。）に含まれる各課税期間において、資産の譲渡等を行ったものとしなかった部分がある場合には、当該特定長期割賦販売等のうち、当該特定長期割賦販売等に係る賦払金の額で改正法附則第八条第二項第二号に定める年又は改正法附則第二十八条第二項第二号に定める事業年度の初日以後にその支払の期日が到来するもの（当該初日の前日以前に既に当該特定長期割賦販売等に係る事業を承継することとなった被相続人若しくは被合併法人若しくは分割法人（消費税法第二条第一項第六号に規定する分割法人をいう。第十四項において同じ。）又は当該事業者が支払を受けたものを除く。）に係る部分については、当該事業者が当該年の十二月三十一日の属する課税期間又は当該事業年度終了の日の属する課税期間において資産の譲渡等を行ったものとみなす。この場合において、当該特定長期割賦販売等が改正法附則第四十四条第三項に規定する場合に該当するものとみなして、同条第四項の規定を適用することができる。 suppl-4302-135/art-5/par-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11 Where, with respect to a specified long-term installment sale, etc. of a business operator to which Article 34, paragraph (2) or Article 35, paragraph (2) (including as applied mutatis mutandis pursuant to paragraph (5) of that Article) of the Former Order Kept in Effect applies, to which those provisions apply, there is a portion for which the business operator did not treat a transfer, etc. of assets as having been made in a taxable period beginning on or before December 31, 2023 in the case of an individual business operator, or in each taxable period included in a business year (meaning a business year prescribed in Article 2, paragraph (1), item (xiii) of the Consumption Tax Act; the same applies in paragraph (13)) beginning on or before March 31, 2023 in the case of a corporation, then, for the portion of that specified long-term installment sale, etc. pertaining to the installments of that specified long-term installment sale, etc. whose due date for payment arrives on or after the first day of the year specified in Article 8, paragraph (2), item (ii) of the Supplementary Provisions of the Amending Act or of the business year specified in Article 28, paragraph (2), item (ii) of the Supplementary Provisions of the Amending Act (excluding those already received, on or before the day preceding that first day, by the decedent, merged corporation, or splitting corporation (meaning a splitting corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act; the same applies in paragraph (14)) whose business pertaining to that specified long-term installment sale, etc. came to be succeeded to, or by that business operator), that business operator is deemed to have made a transfer, etc. of assets in the taxable period that includes December 31 of that year or in the taxable period that includes the last day of that business year. In this case, that specified long-term installment sale, etc. may be deemed to fall under the case prescribed in Article 44, paragraph (3) of the Supplementary Provisions of the Amending Act, and paragraph (4) of that Article may be applied. machine translation, not official **第十二項** 事業者が、相続により所得税法施行令改正令附則第十二条第六項の規定の適用を受ける場合又は合併若しくは分割により法人税法施行令改正令附則第十三条第十二項の規定の適用を受ける場合には、当該事業者（改正法附則第四十四条第二項から第四項までに規定する事業者に該当するものを除く。）を改正法附則第四十四条第二項から第四項までに規定する事業者とみなして、これらの規定を適用する。この場合において、同条第二項中「既に」とあるのは「既に当該特定長期割賦販売等に係る事業を承継することとなった被相続人若しくは被合併法人若しくは分割法人又は当該事業者が」と、同条第三項中「附則第二十八条第二項第二号に定める」とあるのは「法人税法施行令等の一部を改正する政令（平成三十年政令第百三十二号）附則第十三条第十二項の規定によりみなされた」と、「既に」とあるのは「既に当該特定長期割賦販売等に係る事業を承継することとなった被合併法人若しくは分割法人又は当該事業者が」とする。 suppl-4302-135/art-5/par-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-12 Where a business operator becomes subject, by inheritance, to the application of Article 12, paragraph (6) of the Supplementary Provisions of the Income Tax Act Enforcement Order Amendment Order, or becomes subject, by merger or company split, to the application of Article 13, paragraph (12) of the Supplementary Provisions of the Corporation Tax Act Enforcement Order Amendment Order, that business operator (excluding one that falls under a business operator prescribed in Article 44, paragraphs (2) through (4) of the Supplementary Provisions of the Amending Act) is deemed to be a business operator prescribed in Article 44, paragraphs (2) through (4) of the Supplementary Provisions of the Amending Act, and those provisions apply. In this case, the phrase "already received" in paragraph (2) of that Article is deemed to be replaced with "already received by the decedent, merged corporation, or splitting corporation whose business pertaining to that specified long-term installment sale, etc. came to be succeeded to, or by that business operator", and in paragraph (3) of that Article, the phrase "specified in Article 28, paragraph (2), item (ii) of the Supplementary Provisions" is deemed to be replaced with "deemed pursuant to Article 13, paragraph (12) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for the Enforcement of the Corporation Tax Act, etc. (Cabinet Order No. 132 of 2018)", and the phrase "already received" is deemed to be replaced with "already received by the merged corporation or splitting corporation whose business pertaining to that specified long-term installment sale, etc. came to be succeeded to, or by that business operator". machine translation, not official **第十三項** 旧効力令第三十七条の規定の適用を受ける同条に規定する法人が改正法附則第二十八条第三項の規定の例により当該各事業年度の益金の額に算入される収益の額に相当する額を計算することとしているときは、当該法人が同項の規定の適用を受けるものとみなして、改正法附則第四十四条第四項及び第五項の規定を適用する。 suppl-4302-135/art-5/par-13 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-13 Where a corporation prescribed in Article 37 of the Former Order Kept in Effect to which that Article applies is to calculate, by the method provided for in Article 28, paragraph (3) of the Supplementary Provisions of the Amending Act, an amount equivalent to the amount of revenue included in the amount of gross profits of each business year, that corporation is deemed to be subject to the application of that paragraph, and Article 44, paragraphs (4) and (5) of the Supplementary Provisions of the Amending Act apply. machine translation, not official **第十四項** 受託事業者（消費税法第十五条第三項に規定する受託事業者をいう。以下この項において同じ。）についての前各項の規定の適用については、信託の併合は合併とみなし、信託の併合に係る従前の信託である法人課税信託（同条第一項に規定する法人課税信託をいう。以下この項において同じ。）に係る受託事業者は被合併法人に含まれるものと、信託の併合に係る新たな信託である法人課税信託に係る受託事業者は合併法人に含まれるものとし、信託の分割は法人の分割とみなし、信託の分割によりその信託財産の一部を受託者を同一とする他の信託又は新たな信託の信託財産として移転する法人課税信託に係る受託事業者は分割法人に含まれるものと、信託の分割により受託者を同一とする他の信託からその信託財産の一部の移転を受ける法人課税信託に係る受託事業者は分割承継法人に含まれるものとする。 suppl-4302-135/art-5/par-14 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14 With regard to the application of the preceding paragraphs to a trustee business operator (meaning a trustee business operator prescribed in Article 15, paragraph (3) of the Consumption Tax Act; the same applies hereinafter in this paragraph), a merger of trusts is deemed to be a merger; a trustee business operator pertaining to a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph) that is a former trust pertaining to a merger of trusts is deemed to be included in merged corporations, and a trustee business operator pertaining to a trust subject to corporate taxation that is a new trust pertaining to a merger of trusts is deemed to be included in merging corporations; a trust split is deemed to be a company split of a corporation; and a trustee business operator pertaining to a trust subject to corporate taxation that, by a trust split, transfers part of its trust property as the trust property of another trust or of a new trust with the same trustee is deemed to be included in splitting corporations, and a trustee business operator pertaining to a trust subject to corporate taxation that, by a trust split, receives a transfer of part of the trust property of another trust with the same trustee is deemed to be included in successor corporations in a company split. machine translation, not official --- ## Cites - suppl-4302-135/art-5/par-1: 改正法第五条 → e-Gov law 430AC0000000007, 第五条 (Article 5), art-5 — not held in this collection - suppl-4302-135/art-5/par-1: 所得税法第六十五条第一項 → 所得税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/income-tax-act/art-65/par-1 (e-Gov law ID 340AC0000000033) - suppl-4302-135/art-5/par-1: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-1: 法第十六条 → 消費税法 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/consumption-tax-act/art-16 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-2: この条 → 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-5/par-2: 消費税法第二条第一項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-2: 第五項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4302-135/art-5/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5 - suppl-4302-135/art-5/par-2: 第十一項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11 - suppl-4302-135/art-5/par-3: この項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4302-135/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3 - suppl-4302-135/art-5/par-3: 第八項 → 消費税法施行令 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-4302-135/art-5/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8 - suppl-4302-135/art-5/par-3: 第九項 → 消費税法施行令 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4302-135/art-5/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9 - suppl-4302-135/art-5/par-3: 消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-3: 同条第二項 → 消費税法 第三十八条第二項 (Article 38, paragraph (2)), art-38/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-2 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-3: 第五十七条の四第三項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-3 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-4: 前項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4302-135/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3 - suppl-4302-135/art-5/par-5: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-5: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-5: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-5/item-1: 次号 → 消費税法施行令 附則第五条第五項第二号 (Supplementary Provisions, Article 5, paragraph (5), item (ii)), suppl-4302-135/art-5/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5/item-2 - suppl-4302-135/art-5/par-5/item-1: 第十二項 → 消費税法施行令 附則第五条第十二項 (Supplementary Provisions, Article 5, paragraph (12)), suppl-4302-135/art-5/par-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-12 - suppl-4302-135/art-5/par-6: 第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4302-135/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-1 - suppl-4302-135/art-5/par-6: この項 → 消費税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4302-135/art-5/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-6 - suppl-4302-135/art-5/par-6: 第十一項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11 - suppl-4302-135/art-5/par-6: 第十三項 → 消費税法施行令 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4302-135/art-5/par-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-13 - suppl-4302-135/art-5/par-7: 新令第三十三条 → 消費税法施行令 第三十三条 (Article 33), art-33 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-33 - suppl-4302-135/art-5/par-7: 第三十四条第一項 → 消費税法施行令 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34/par-1 - suppl-4302-135/art-5/par-7: 法第十六条第二項 → 消費税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-16/par-2 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-8: 消費税法第二条第一項第三号 → 消費税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-3 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-8: 第十一項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11 - suppl-4302-135/art-5/par-8: 前項 → 消費税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4302-135/art-5/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7 - suppl-4302-135/art-5/par-8: 新令第三十四条第一項 → 消費税法施行令 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-34/par-1 - suppl-4302-135/art-5/par-8: 第十二項 → 消費税法施行令 附則第五条第十二項 (Supplementary Provisions, Article 5, paragraph (12)), suppl-4302-135/art-5/par-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-12 - suppl-4302-135/art-5/par-8: この項 → 消費税法施行令 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-4302-135/art-5/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8 - suppl-4302-135/art-5/par-9: 第七項 → 消費税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4302-135/art-5/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7 - suppl-4302-135/art-5/par-9: 消費税法第二条第一項第五号の二 → 消費税法 第二条第一項第五号の二 (Article 2, paragraph (1), item (v-2)), art-2/par-1/item-5-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-5-2 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-9: 第十一項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11 - suppl-4302-135/art-5/par-9: 第十四項 → 消費税法施行令 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4302-135/art-5/par-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14 - suppl-4302-135/art-5/par-9: 消費税法第二条第一項第五号 → 消費税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-5 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-9: この項 → 消費税法施行令 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4302-135/art-5/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9 - suppl-4302-135/art-5/par-10: 前項 → 消費税法施行令 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4302-135/art-5/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9 - suppl-4302-135/art-5/par-10: 消費税法第二条第一項第六号の二 → 消費税法 第二条第一項第六号の二 (Article 2, paragraph (1), item (vi-2)), art-2/par-1/item-6-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-6-2 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-10: 第十四項 → 消費税法施行令 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4302-135/art-5/par-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14 - suppl-4302-135/art-5/par-10: 第七項 → 消費税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4302-135/art-5/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7 - suppl-4302-135/art-5/par-11: 消費税法第二条第一項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-13 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-11: 第十三項 → 消費税法施行令 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4302-135/art-5/par-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-13 - suppl-4302-135/art-5/par-11: 消費税法第二条第一項第六号 → 消費税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-6 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-11: 第十四項 → 消費税法施行令 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4302-135/art-5/par-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14 - suppl-4302-135/art-5/par-14: 消費税法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108) - suppl-4302-135/art-5/par-14: この項 → 消費税法施行令 附則第五条第十四項 (Supplementary Provisions, Article 5, paragraph (14)), suppl-4302-135/art-5/par-14 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4302-135/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-1 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第十項 (Supplementary Provisions, Article 5, paragraph (10)), suppl-4302-135/art-5/par-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-10 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第十一項 (Supplementary Provisions, Article 5, paragraph (11)), suppl-4302-135/art-5/par-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第十二項 (Supplementary Provisions, Article 5, paragraph (12)), suppl-4302-135/art-5/par-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-12 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第十三項 (Supplementary Provisions, Article 5, paragraph (13)), suppl-4302-135/art-5/par-13 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-13 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4302-135/art-5/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-2 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4302-135/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4302-135/art-5/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-4 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4302-135/art-5/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-4302-135/art-5/par-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-6 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第七項 (Supplementary Provisions, Article 5, paragraph (7)), suppl-4302-135/art-5/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-7 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第八項 (Supplementary Provisions, Article 5, paragraph (8)), suppl-4302-135/art-5/par-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8 - suppl-4302-135/art-5/par-14: 前各項 → 消費税法施行令 附則第五条第九項 (Supplementary Provisions, Article 5, paragraph (9)), suppl-4302-135/art-5/par-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9 - suppl-4302-135/art-5/par-14: 同条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-1 (e-Gov law ID 363AC0000000108) ## Cited by 11 provisions cite this one. No official source publishes this direction. - 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 附則第五条第二項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-2 - 消費税法施行令 附則第五条第三項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-3 - 消費税法施行令 附則第五条第四項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-4 - 消費税法施行令 附則第五条第五項第一号（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-5/item-1 - 消費税法施行令 附則第五条第六項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-6 - 消費税法施行令 附則第五条第八項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-8 - 消費税法施行令 附則第五条第九項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-9 - 消費税法施行令 附則第五条第十項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-10 - 消費税法施行令 附則第五条第十一項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-11 - 消費税法施行令 附則第五条第十四項（長期割賦販売等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-5/par-14 --- ## 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