# 消費税法施行令 / Order for Enforcement of the Consumption Tax Act — 第六条 (Supplementary Provisions, Article 6) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-6. 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: 第六条 (Supplementary Provisions, Article 6)（旧税率が適用された課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — address `suppl-4302-135/art-6` - 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-6 - 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. --- ### 第六条（旧税率が適用された課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — Transitional Measures Concerning the Amount of the Tax Base for Consumption Tax on Taxable Transfers, etc. of Assets to Which the Former Tax Rate Was Applied caption: machine translation, not official suppl-4302-135/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-6 **第一項** 事業者が、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。次項並びに次条第二項及び第三項において「二十四年消費税法改正法」という。）附則第五条第三項並びに消費税法施行令の一部を改正する政令（平成二十五年政令第五十六号。次条第二項において「二十五年改正令」という。）附則第五条第一項及び第三項の規定の適用を受けた課税資産の譲渡等を行った場合における当該課税資産の譲渡等に係る新令第四十五条第三項の規定の適用については、同項中「百十分の百」とあるのは、「百五分の百」とする。 suppl-4302-135/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-1 Where a business operator has made a taxable transfer, etc. of assets to which Article 5, paragraph (3) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; referred to as the "2012 Consumption Tax Act Amendment Act" in the following paragraph and paragraphs (2) and (3) of the following Article) and Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 56 of 2013; referred to as the "2013 Amending Order" in paragraph (2) of the following Article) applied, then, with regard to the application of Article 45, paragraph (3) of the New Order to that taxable transfer, etc. of assets, the phrase "100/110" in that paragraph is deemed to be replaced with "100/105". machine translation, not official **第二項** 事業者が、二十四年消費税法改正法附則第十六条第一項において準用する二十四年消費税法改正法附則第五条第三項並びに消費税法施行令の一部を改正する政令（平成二十六年政令第三百十七号。次条第三項において「二十六年改正令」という。）附則第五条第一項本文及び第三項本文の規定の適用を受けた課税資産の譲渡等を行った場合における当該課税資産の譲渡等に係る新令第四十五条第三項の規定の適用については、同項中「百十分の百」とあるのは、「百八分の百」とする。 suppl-4302-135/art-6/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-2 Where a business operator has made a taxable transfer, etc. of assets to which Article 5, paragraph (3) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act as applied mutatis mutandis pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, and the main clauses of Article 5, paragraphs (1) and (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 317 of 2014; referred to as the "2014 Amending Order" in paragraph (3) of the following Article) applied, then, with regard to the application of Article 45, paragraph (3) of the New Order to that taxable transfer, etc. of assets, the phrase "100/110" in that paragraph is deemed to be replaced with "100/108". machine translation, not official --- ## Cites - suppl-4302-135/art-6/par-1: 次項 → 消費税法施行令 附則第六条第二項 (Supplementary Provisions, Article 6, paragraph (2)), suppl-4302-135/art-6/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/par-2 - suppl-4302-135/art-6/par-1: 次条第二項 → 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-6/par-1: 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 - suppl-4302-135/art-6/par-1: 附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4252-56/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-1 - suppl-4302-135/art-6/par-1: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4252-56/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4252-56/art-5/par-3 - suppl-4302-135/art-6/par-1: 新令第四十五条第三項 → 消費税法施行令 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-45/par-3 - suppl-4302-135/art-6/par-2: 次条第三項 → 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 - suppl-4302-135/art-6/par-2: 附則第五条第一項 → 消費税法施行令 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4262-317/art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-1 - suppl-4302-135/art-6/par-2: 第三項 → 消費税法施行令 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4262-317/art-5/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4262-317/art-5/par-3 - suppl-4302-135/art-6/par-2: 新令第四十五条第三項 → 消費税法施行令 第四十五条第三項 (Article 45, paragraph (3)), art-45/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-45/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 附則第六条第一項（旧税率が適用された課税資産の譲渡等に係る消費税の課税標準の額に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-4302-135/art-6/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-20261106T203801-062, 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