# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十一条の二 (Article 11-2)

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- 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: 第十一条の二 (Article 11-2)（特定期間における給与等の金額） — address `art-11-2`
- 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-11-2
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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- 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
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They are never merged and never substituted for one another.

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### 第十一条の二（特定期間における給与等の金額） — Amount of Salary or Other Wage in the Specified Period
<sup>caption: machine translation, not official</sup>
<sup>art-11-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-2</sup>

**第一項**  法第九条の二第三項に規定する給与等の金額に相当するものとして財務省令で定めるものは、所得税法施行規則（昭和四十年大蔵省令第十一号）第百条第一項第一号（給与等、退職手当等又は公的年金等の支払明細書）に規定する給与等の金額とする。
<sup>art-11-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-2/par-1</sup>
The amount specified by Ministry of Finance Order as corresponding to the amount of the salary or other wage prescribed in Article 9-2, paragraph (3) of the Act is the amount of the salary or other wage prescribed in Article 100, paragraph (1), item (i) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Regulation for Enforcement of the Income Tax Act (Ministry of Finance Order No. 11 of 1965).
<sup>machine translation, not official</sup>

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## Cites
- art-11-2/par-1: 法第九条の二第三項 → 消費税法 第九条の二第三項 (Article 9-2, paragraph (3)), art-9-2/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-9-2/par-3 (e-Gov law ID 363AC0000000108)

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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 in force from 2026-11-01 (https://laws.e-gov.go.jp/law/363M50000040053/20261101_507M60000040022), retrieved 2026-11-06
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-regulation-20261106T203801-008, 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