# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十一条の四 (Article 11-4)

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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: 第十一条の四 (Article 11-4)（法人課税信託等の受託者に関する特例） — address `art-11-4`
- 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-11-4
- 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.

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### 第十一条の四（法人課税信託等の受託者に関する特例） — Special Provisions for Trustees of Trusts Subject to Corporate Taxation, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-11-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-4</sup>

**第一項**  法第十五条第三項に規定する受託事業者は、法第四十六条の二第二項に規定する特定法人に該当しないものとする。
<sup>art-11-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-11-4/par-1</sup>
A trustee business operator prescribed in Article 15, paragraph (3) of the Act is not to fall under a specified corporation prescribed in Article 46-2, paragraph (2) of the Act.
<sup>machine translation, not official</sup>

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## Cites
- art-11-4/par-1: 法第十五条第三項 → 消費税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-15/par-3 (e-Gov law ID 363AC0000000108)
- art-11-4/par-1: 法第四十六条の二第二項 → 消費税法 第四十六条の二第二項 (Article 46-2, paragraph (2)), art-46-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-46-2/par-2 (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 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-008, translated 2026-11-07
- 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