# 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-5082-96/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)（課税仕入れ等の税額の控除に係る帳簿等の記載事項等に関する経過措置） — address `suppl-5082-96/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-5082-96/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（課税仕入れ等の税額の控除に係る帳簿等の記載事項等に関する経過措置） — Transitional Measures Concerning Matters, etc. to Be Stated in Books, etc. for Deduction of the Amount of Tax on Taxable Purchases, etc. caption: machine translation, not official suppl-5082-96/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5082-96/art-4 **第一項** 新令第四十九条第一項の規定は、附則第一条第四号に定める日以後に国内において事業者が行う課税仕入れについて適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。 suppl-5082-96/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5082-96/art-4/par-1 The provisions of Article 49, paragraph (1) of the New Order apply to taxable purchases made in Japan by a business operator on or after the day specified in Article 1, item (iv) of the Supplementary Provisions, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that day. machine translation, not official --- ## Cites - suppl-5082-96/art-4/par-1: 新令第四十九条第一項 → 消費税法施行令 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-1 - suppl-5082-96/art-4/par-1: 附則第一条第四号 → 消費税法施行令 附則第一条第一項第四号 (Supplementary Provisions, Article 1, paragraph (1), item (iv)), suppl-5082-96/art-1/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行令 附則第一条第一項第四号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/suppl-5082-96/art-1/par-1/item-4 --- ## 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-20261106T203801-068, 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