# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — as amended, not yet in force

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text. 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.

- 昭和六十三年大蔵省令第五十三号 · MinisterialOrdinance
- English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5
- Text: the text as amended with effect from 2027-10-01, standing until 2028-03-31 — NOT yet in force (revision 20271001_508M60000040019)
- URL (this text's page): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text
- The text in force: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation

This law's whole text runs past 200 KB as Markdown, so its twin here is its table of
contents. Each page of the law below has a twin of its own, at that page's path under /md,
with the same rules: the Japanese and the English of every provision, the source of each
English line, and every provision's address and URL. Only the Japanese as published by the
government has legal effect.

One provision as Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/art-1

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## 本則 (the main text)

- 制定文（一） — Enacting Statement 1 — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/enact-1 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text#enact-1
- 第一章　総則 — Chapter I General Provisions · art-1 to art-14 · 292 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-1 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-1/from-art-1
  <sup>heading: machine translation, not official</sup>
  - 第一条から第四条まで — Articles 1 to 4 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-1/from-art-1
  - 第五条から第六条の三まで — Articles 5 to 6-3 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-1/from-art-5
  - 第六条の四から第八条まで — Articles 6-4 to 8 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-1/from-art-6-4
  - 第九条から第十一条の四まで — Articles 9 to 11-4 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-1/from-art-9
  - 第十一条の五から第十二条まで — Articles 11-5 to 12 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-1/from-art-11-5
  - 第十三条から第十四条まで — Articles 13 to 14 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-1/from-art-13
- 第二章　税額控除等 — Chapter II Deduction of Tax Amounts, etc. · art-15 to art-19 · 119 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-2 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-2/from-art-15
  <sup>heading: machine translation, not official</sup>
  - 第十五条から第十五条の六まで — Articles 15 to 15-6 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-2/from-art-15
  - 第十五条の七から第十六条まで — Articles 15-7 to 16 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-2/from-art-15-7
  - 第十七条から第十九条まで — Articles 17 to 19 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-2/from-art-17
- 第三章　申告及び納付 — Chapter III Returns and Payment · art-20 to art-25 · 130 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-3 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-3/from-art-20
  <sup>heading: machine translation, not official</sup>
  - 第二十条から第二十三条の二まで — Articles 20 to 23-2 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-3/from-art-20
  - 第二十三条の三から第二十五条まで — Articles 23-3 to 25 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-3/from-art-23-3
- 第四章　雑則 — Chapter IV Miscellaneous Provisions · art-26 to art-32 · 224 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-4 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-4/from-art-26
  <sup>heading: machine translation, not official</sup>
  - 第二十六条 — Article 26 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-4/from-art-26
  - 第二十六条の二から第二十六条の八まで — Articles 26-2 to 26-8 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-4/from-art-26-2
  - 第二十六条の九から第二十七条まで — Articles 26-9 to 27 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-4/from-art-26-9
  - 第二十七条の二から第三十二条まで — Articles 27-2 to 32 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/ch-4/from-art-27-2

## 附則・別表・様式 (supplementary provisions, appended tables and forms)

This text's page draws only the 附則 and 別表 the amendment changes; each one's twin below is the whole of it.

- 附　則 · 16 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-3639-53
- 附　則 平成元年三月三一日大蔵省令第三一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4019-31
- 附　則 平成二年三月三〇日大蔵省令第八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4029-8
- 附　則 平成三年三月一五日大蔵省令第五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4039-5
- 附　則 平成三年四月三〇日大蔵省令第二二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4039-22
- 附　則 平成三年六月七日大蔵省令第三四号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4039-34
- 附　則 平成七年一一月二四日大蔵省令第七五号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4079-75
- 附　則 平成八年三月三一日大蔵省令第二一号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4089-21
- 附　則 平成八年六月二六日大蔵省令第三六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4089-36
- 附　則 平成九年三月二六日大蔵省令第一六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4099-16
- 附　則 平成九年一二月二六日大蔵省令第九七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4099-97
- 附　則 平成一〇年三月一九日大蔵省令第二八号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4109-28
- 附　則 平成一〇年一一月三〇日大蔵省令第一五四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4109-154
- 附　則 平成一一年三月三一日大蔵省令第三七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4119-37
- 附　則 平成一二年三月二四日大蔵省令第一八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4129-18
- 附　則 平成一二年七月一二日大蔵省令第六五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4129-65
- 附　則 平成一二年八月二一日大蔵省令第六九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4129-69
- 附　則 平成一三年三月三〇日財務省令第三一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4139-31
- 附　則 平成一三年六月二九日財務省令第四八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4139-48
- 附　則 平成一三年一一月二六日財務省令第六一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4139-61
- 附　則 平成一四年一月一〇日財務省令第一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4149-1
- 附　則 平成一四年三月三一日財務省令第二八号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4149-28
- 附　則 平成一四年六月二八日財務省令第四二号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4149-42
- 附　則 平成一四年九月四日財務省令第五〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4149-50
- 附　則 平成一四年一二月二七日財務省令第七二号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4149-72
- 附　則 平成一五年三月三一日財務省令第三二号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4159-32
- 附　則 平成一五年九月三〇日財務省令第九二号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4159-92
- 附　則 平成一六年一〇月七日財務省令第六五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4169-65
- 附　則 平成一六年一二月二八日財務省令第八一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4169-81
- 附　則 平成一七年三月三一日財務省令第三六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4179-36
- 附　則 平成一八年三月三一日財務省令第二四号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4189-24
- 附　則 平成一九年九月二七日財務省令第五三号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4199-53
- 附　則 平成二〇年九月一九日財務省令第五六号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4209-56
- 附　則 平成二二年三月三一日財務省令第一六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4229-16
- 附　則 平成二三年六月三〇日財務省令第三四号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4239-34
- 附　則 平成二三年一二月二日財務省令第九一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4239-91
- 附　則 平成二五年三月一八日財務省令第六号 · 3 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4259-6
- 附　則 平成二五年五月三一日財務省令第三七号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4259-37
- 附　則 平成二五年六月二八日財務省令第四五号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4259-45
- 附　則 平成二六年三月三一日財務省令第二六号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4269-26
- 附　則 平成二六年七月九日財務省令第五八号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4269-58
- 附　則 平成二七年三月三一日財務省令第二七号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4279-27
- 附　則 平成二八年三月三一日財務省令第二〇号 · 58 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4289-20
- 附　則 平成二八年一一月二八日財務省令第七九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4289-79
- 附　則 平成二九年三月三一日財務省令第二一号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4299-21
- 附　則 平成三〇年三月三一日財務省令第一八号 · 21 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4309-18
- 附　則 平成三一年三月二九日財務省令第一〇号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-4319-10
- 附　則 令和元年一一月二九日財務省令第三四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5019-34
- 附　則 令和元年一二月一三日財務省令第三六号 · 5 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5019-36
- 附　則 令和二年三月三一日財務省令第一六号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5029-16
- 附　則 令和二年六月三〇日財務省令第五六号 · 6 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5029-56
- 附　則 令和三年三月三一日財務省令第一八号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5039-18
- 附　則 令和三年三月三一日財務省令第三三号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5039-33
- 附　則 令和四年三月三一日財務省令第一八号 · 9 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5049-18
- 附　則 令和五年三月三一日財務省令第一六号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5059-16
- 附　則 令和六年三月三〇日財務省令第一九号 · 4 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5069-19
- 附　則 令和六年六月二五日財務省令第四六号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5069-46
- 附　則 令和六年一一月二九日財務省令第六六号 · 11 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5069-66
- 附　則 令和七年三月二一日財務省令第九号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5079-9
- 附　則 令和七年三月三一日財務省令第二二号 · 7 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5079-22
- 附　則 令和七年三月三一日財務省令第三四号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5079-34
- 附　則 令和八年三月三一日財務省令第一九号 · 22 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5089-19 · page: https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5089-19
- 附　則 令和八年三月三一日財務省令第三〇号 · 2 provisions — Markdown: https://japanlaw.org/md/ja/consumption-tax-act-enforcement-regulation/amendments/20271001_508M60000040019/text/suppl-5089-30

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## 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) — 消費税法施行規則 — the text as 令和八年財務省令第十九号 leaves it, from 2027-10-01 (https://laws.e-gov.go.jp/law/363M50000040053/20271001_508M60000040019), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-010, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-014, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-019, translated 2026-11-07
- This site's parser, version 226 — 消費税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-11-06