# 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-5052-137/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)（厚生労働大臣の指定に関する経過措置） — address `suppl-5052-137/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-5052-137/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（厚生労働大臣の指定に関する経過措置） — Transitional Measures Concerning Designation by the Minister of Health, Labour and Welfare caption: machine translation, not official suppl-5052-137/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-3 **第一項** この政令の施行前に第一条の規定による改正前の消費税法施行令第十四条の三第一号若しくは第八号又は第十四条の四の規定により厚生労働大臣がした指定は、それぞれ新令第十四条の三第一号の規定により内閣総理大臣がした指定又は同条第八号若しくは新令第十四条の四の規定により内閣総理大臣及び厚生労働大臣がした指定とみなす。 suppl-5052-137/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-3/par-1 A designation made by the Minister of Health, Labour and Welfare before this Cabinet Order comes into effect pursuant to Article 14-3, item (i) or (viii) or Article 14-4 of the Order for Enforcement of the Consumption Tax Act prior to amendment by the provisions of Article 1 is deemed to be, respectively, a designation made by the Prime Minister pursuant to Article 14-3, item (i) of the New Order or a designation made by the Prime Minister and the Minister of Health, Labour and Welfare pursuant to item (viii) of that Article or Article 14-4 of the New Order. machine translation, not official --- ## Cites - suppl-5052-137/art-3/par-1: 新令第十四条の三第一号 → 消費税法施行令 第十四条の三第一項第一号 (Article 14-3, paragraph (1), item (i)), art-14-3/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-1 - suppl-5052-137/art-3/par-1: 同条第八号 → 消費税法施行令 第十四条の三第一項第八号 (Article 14-3, paragraph (1), item (viii)), art-14-3/par-1/item-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-3/par-1/item-8 - suppl-5052-137/art-3/par-1: 新令第十四条の四 → 消費税法施行令 第十四条の四 (Article 14-4), art-14-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-14-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第二条第一項（電子決済手段の譲渡等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5052-137/art-2/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-20261106T203801-066, 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