# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第一条 (Article 1) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1. 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: 消費税法施行規則 (Regulation for Enforcement of the Consumption Tax Act), 昭和六十三年大蔵省令第五十三号 - English title "Regulation for Enforcement of the Consumption Tax Act": claude-opus-5-5 - Kind: MinisterialOrdinance — 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: 第一条 (Article 1)（定義） — address `art-1` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1 - e-Gov law ID: 363M50000040053 — 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. --- ### 第一条（定義） — Definitions caption: machine translation, not official art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1 **第一項** この省令において「国内」、「保税地域」、「個人事業者」、「事業者」、「国外事業者」、「被合併法人」、「分割法人」、「人格のない社団等」、「適格請求書発行事業者」、「資産の譲渡等」、「特定資産の譲渡等」、「電気通信利用役務の提供」、「課税資産の譲渡等」、「軽減対象課税資産の譲渡等」、「課税貨物」、「課税仕入れ」、「事業年度」、「基準期間」、「棚卸資産」、「調整対象固定資産」、「特例申告書」又は「附帯税」とは、それぞれ消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで、第五号の二、第六号、第七号から第八号の三まで、第九号、第九号の二、第十一号、第十二号から第十六号まで、第十八号又は第十九号に規定する国内、保税地域、個人事業者、事業者、国外事業者、被合併法人、分割法人、人格のない社団等、適格請求書発行事業者、資産の譲渡等、特定資産の譲渡等、電気通信利用役務の提供、課税資産の譲渡等、軽減対象課税資産の譲渡等、課税貨物、課税仕入れ、事業年度、基準期間、棚卸資産、調整対象固定資産、特例申告書又は附帯税をいう。 art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1/par-1 In this Ministerial Order, "Japan," "bonded area," "individual business operator," "business operator," "foreign business operator," "merged corporation," "splitting corporation," "association or foundation without legal personality," "qualified invoice issuer," "transfer, etc. of assets," "specified transfer, etc. of assets," "supply of telecommunications services," "taxable transfer, etc. of assets," "taxable transfer, etc. of assets subject to the reduced rate," "taxable goods," "taxable purchase," "business year," "base period," "inventory," "adjustment-target fixed asset," "special return," or "accessory tax" mean, respectively, Japan, bonded area, individual business operator, business operator, foreign business operator, merged corporation, splitting corporation, association or foundation without legal personality, qualified invoice issuer, transfer, etc. of assets, specified transfer, etc. of assets, supply of telecommunications services, taxable transfer, etc. of assets, taxable transfer, etc. of assets subject to the reduced rate, taxable goods, taxable purchase, business year, base period, inventory, adjustment-target fixed asset, special return, or accessory tax prescribed in Article 2, paragraph (1), items (i) through (iv)-2, item (v)-2, item (vi), items (vii) through (viii)-3, item (ix), item (ix)-2, item (xi), items (xii) through (xvi), item (xviii) or item (xix) of the Consumption Tax Act (Act No. 108 of 1988; hereinafter referred to as "the Act"). machine translation, not official **第二項** この省令において「資産の貸付け」には、資産に係る権利の設定その他他の者に資産を使用させる一切の行為（当該行為のうち、電気通信利用役務の提供に該当するものを除く。）を含むものとする。 art-1/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1/par-2 In this Ministerial Order, "lending of assets" is to include the establishment of rights pertaining to assets and any other act of causing another person to use assets (excluding any such act that falls under the supply of telecommunications services). machine translation, not official **第三項** この省令において「相続」には包括遺贈を含むものとし、「相続人」には包括受遺者を含むものとし、「被相続人」には包括遺贈者を含むものとする。 art-1/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-1/par-3 In this Ministerial Order, "inheritance" is to include a comprehensive bequest, "heir" is to include a comprehensive legatee, and "decedent" is to include a person who makes a comprehensive bequest. machine translation, not official --- ## Cites - art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-1 (e-Gov law ID 363AC0000000108) - art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-2 (e-Gov law ID 363AC0000000108) - art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 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) - art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108) - art-1/par-1: 消費税法（昭和六十三年法律第百八号。以下「法」という。）第二条第一項第一号から第四号の二まで → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4-2 (e-Gov law ID 363AC0000000108) - art-1/par-1: 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) - art-1/par-1: 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) - art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-7 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第七号の二 (Article 2, paragraph (1), item (vii-2)), art-2/par-1/item-7-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-7-2 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第七号から第八号の三まで → 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) - art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第七号から第八号の三まで → 消費税法 第二条第一項第八号の三 (Article 2, paragraph (1), item (viii-3)), art-2/par-1/item-8-3 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-3 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第九号の二 → 消費税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9-2 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-12 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第十二号から第十六号まで → 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) - art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-14 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十五号 (Article 2, paragraph (1), item (xv)), art-2/par-1/item-15 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-15 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第十二号から第十六号まで → 消費税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-16 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第十八号 → 消費税法 第二条第一項第十八号 (Article 2, paragraph (1), item (xviii)), art-2/par-1/item-18 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-18 (e-Gov law ID 363AC0000000108) - art-1/par-1: 第十九号 → 消費税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-19 (e-Gov law ID 363AC0000000108) --- ## 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 in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-001, 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