# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十二条 (Article 12)

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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: 第十二条 (Article 12)（小規模事業者等に係る資産の譲渡等の時期の特例） — address `art-12`
- 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-12
- e-Gov law ID: 363M50000040053 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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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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### 第十二条（小規模事業者等に係る資産の譲渡等の時期の特例） — Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12</sup>

**第一項**  法第十八条第一項の規定の適用を受ける個人事業者がその適用を受けないこととなつた場合における前受金に係る資産の譲渡等、前払金に係る課税仕入れ（特定課税仕入れ（法第五条第一項に規定する特定課税仕入れをいう。以下この項において同じ。）に該当するものを除く。以下この条において同じ。）又は前払金に係る特定課税仕入れを行つた時期については、次に定めるところによる。
<sup>art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1</sup>
In the case where an individual business operator to whom Article 18, paragraph (1) of the Act applies ceases to be subject to its application, the timing at which a transfer, etc. of assets relating to money received in advance, a taxable purchase relating to money paid in advance (excluding one that falls under a specified taxable purchase (meaning a specified taxable purchase prescribed in Article 5, paragraph (1) of the Act; the same applies hereinafter in this paragraph); the same applies hereinafter in this Article), or a specified taxable purchase relating to money paid in advance was made is as provided in the following items:
<sup>machine translation, not official</sup>

  **一**  法第十八条第一項の規定の適用を受けることとなつた課税期間の初日の前日における資産の譲渡等に係る前受金の額の合計額から同項の規定の適用を受けないこととなつた課税期間の初日の前日における資産の譲渡等に係る前受金の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が資産の譲渡等を行つたものとみなす。
  <sup>art-12/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-1</sup>
  with respect to the portion relating to the balance remaining after deducting, from the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money received in advance for transfers, etc. of assets as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a transfer, etc. of assets on the day preceding the first day of the taxable period for which the application ceased;
  <sup>machine translation, not official</sup>

  **二**  法第十八条第一項の規定の適用を受けることとなつた課税期間の初日の前日における課税仕入れに係る前払金の額の合計額から同項の規定の適用を受けないこととなつた課税期間の初日の前日における課税仕入れに係る前払金の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が課税仕入れを行つたものとみなす。
  <sup>art-12/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-2</sup>
  with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a taxable purchase on the day preceding the first day of the taxable period for which the application ceased;
  <sup>machine translation, not official</sup>

  **三**  法第十八条第一項の規定の適用を受けることとなつた課税期間の初日の前日における特定課税仕入れに係る前払金の額の合計額から同項の規定の適用を受けないこととなつた課税期間の初日の前日における特定課税仕入れに係る前払金の額の合計額を控除した残額に係る部分については、その適用を受けないこととなつた課税期間の初日の前日において当該個人事業者が特定課税仕入れを行つたものとみなす。
  <sup>art-12/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-3</sup>
  with respect to the portion relating to the balance remaining after deducting, from the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which Article 18, paragraph (1) of the Act came to apply, the total amount of money paid in advance for specified taxable purchases as of the day preceding the first day of the taxable period for which that paragraph ceased to apply, the individual business operator is deemed to have made a specified taxable purchase on the day preceding the first day of the taxable period for which the application ceased.
  <sup>machine translation, not official</sup>

**第二項**  令第四十条第一項第一号又は前項第一号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における資産の譲渡等に係る対価の額の合計額から控除する。
<sup>art-12/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-2</sup>
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (i) of the Order or item (i) of the preceding paragraph, the total of those amounts not fully deducted is to be deducted from the total of the amounts of consideration for transfers, etc. of assets in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
<sup>machine translation, not official</sup>

**第三項**  令第四十条第一項第一号、第一項第一号及び前項の規定による控除は、課税資産の譲渡等（軽減対象課税資産の譲渡等に該当するものを除く。）に係るものと軽減対象課税資産の譲渡等に係るものと課税資産の譲渡等以外の資産の譲渡等に係るものとにそれぞれ区分してこれらの規定を適用するものとする。
<sup>art-12/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-3</sup>
The deductions under Article 40, paragraph (1), item (i) of the Order, paragraph (1), item (i) of this Article, and the preceding paragraph are to be made by applying those provisions separately to those relating to taxable transfers, etc. of assets (excluding those that fall under taxable transfers, etc. of assets subject to the reduced rate), those relating to taxable transfers, etc. of assets subject to the reduced rate, and those relating to transfers, etc. of assets other than a taxable transfer, etc. of assets.
<sup>machine translation, not official</sup>

**第四項**  第二項の規定による控除をして控除しきれない金額があり、かつ、当該金額が課税資産の譲渡等に係るものである場合には、当該金額は、同項に規定する直前の課税期間において行つた法第三十八条第一項に規定する売上げに係る対価の返還等をした金額とみなす。
<sup>art-12/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-4</sup>
If there is an amount that cannot be fully deducted after the deduction under paragraph (2), and that amount relates to a taxable transfer, etc. of assets, that amount is deemed to be the amount of a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Act that was made in the immediately preceding taxable period prescribed in paragraph (2).
<sup>machine translation, not official</sup>

**第五項**  令第四十条第一項第二号若しくは第一項第二号又は同条第一項第三号若しくは第一項第三号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額に係る課税仕入れ等の税額（法第三十条第二項に規定する課税仕入れ等の税額をいう。以下この項において同じ。）の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における仕入れに係る消費税額（法第三十二条第一項第一号に規定する仕入れに係る消費税額をいう。）の計算の基礎となる課税仕入れ等の税額の合計額から控除する。
<sup>art-12/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-5</sup>
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (ii) of the Order or paragraph (1), item (ii) of this Article, or under Article 40, paragraph (1), item (iii) of the Order or paragraph (1), item (iii) of this Article, the total of the amounts of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Act; the same applies hereinafter in this paragraph) relating to those amounts not fully deducted is to be deducted from the total of the amounts of tax on taxable purchases, etc. that form the basis for calculating the consumption tax on purchases (meaning the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of the Act) in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
<sup>machine translation, not official</sup>

**第六項**  前項の規定による控除をして控除しきれない金額がある場合には、当該金額を課税資産の譲渡等に係る消費税額とみなして同項に規定する直前の課税期間の法第四十五条第一項第二号に掲げる税率の異なるごとに区分した課税標準額に対する消費税額に加算する。
<sup>art-12/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-6</sup>
If there is an amount that cannot be fully deducted after the deduction under the preceding paragraph, that amount is deemed to be an amount of consumption tax relating to a taxable transfer, etc. of assets and is to be added to the consumption tax on the tax base amount, classified by each different tax rate, set out in Article 45, paragraph (1), item (ii) of the Act for the immediately preceding taxable period prescribed in the preceding paragraph.
<sup>machine translation, not official</sup>

**第七項**  令第四十条第一項第三号又は第一項第三号の規定による控除をして控除しきれない金額がある場合は、これらの控除しきれない金額の合計額は、法第十八条第一項の規定の適用を受けないこととなつた課税期間の直前の課税期間における法第四十五条第一項第一号に規定する特定課税仕入れに係る課税標準である金額の合計額から控除する。
<sup>art-12/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-7</sup>
If there is an amount that cannot be fully deducted after the deduction under Article 40, paragraph (1), item (iii) of the Order or paragraph (1), item (iii) of this Article, the total of those amounts not fully deducted is to be deducted from the total of the amounts of the tax base for specified taxable purchases prescribed in Article 45, paragraph (1), item (i) of the Act in the taxable period immediately preceding the taxable period for which Article 18, paragraph (1) of the Act ceased to apply.
<sup>machine translation, not official</sup>

**第八項**  前項の規定による控除をして控除しきれない金額がある場合には、当該金額は、同項に規定する直前の課税期間において行つた法第三十八条の二第一項に規定する特定課税仕入れに係る対価の返還等をした金額とみなす。
<sup>art-12/par-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-8</sup>
If there is an amount that cannot be fully deducted after the deduction under the preceding paragraph, that amount is deemed to be the amount of a refund, etc. of consideration for specified taxable purchases prescribed in Article 38-2, paragraph (1) of the Act that was made in the immediately preceding taxable period prescribed in the preceding paragraph.
<sup>machine translation, not official</sup>

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## Cites
- art-12/par-1: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-1: 法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-5/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-1: この項 → 消費税法施行規則 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1
- art-12/par-1: この条 → 消費税法施行規則 第十二条 (Article 12), art-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12
- art-12/par-1/item-1: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-1/item-2: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-1/item-3: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-2: 令第四十条第一項第一号 → 消費税法施行令 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-40/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-12/par-2: 前項第一号 → 消費税法施行規則 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-1
- art-12/par-2: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-3: 令第四十条第一項第一号 → 消費税法施行令 第四十条第一項第一号 (Article 40, paragraph (1), item (i)), art-40/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-40/par-1/item-1 (e-Gov law ID 363CO0000000360)
- art-12/par-3: 第一項第一号 → 消費税法施行規則 第十二条第一項第一号 (Article 12, paragraph (1), item (i)), art-12/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-1
- art-12/par-3: 前項 → 消費税法施行規則 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-2
- art-12/par-4: 第二項 → 消費税法施行規則 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-2
- art-12/par-4: 法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-5: 令第四十条第一項第二号 → 消費税法施行令 第四十条第一項第二号 (Article 40, paragraph (1), item (ii)), art-40/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-40/par-1/item-2 (e-Gov law ID 363CO0000000360)
- art-12/par-5: 第一項第二号 → 消費税法施行規則 第十二条第一項第二号 (Article 12, paragraph (1), item (ii)), art-12/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-2
- art-12/par-5: 同条第一項第三号 → 消費税法施行令 第四十条第一項第三号 (Article 40, paragraph (1), item (iii)), art-40/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-40/par-1/item-3 (e-Gov law ID 363CO0000000360)
- art-12/par-5: 第一項第三号 → 消費税法施行規則 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-3
- art-12/par-5: 法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-2 (e-Gov law ID 363AC0000000108)
- art-12/par-5: この項 → 消費税法施行規則 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-5
- art-12/par-5: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-5: 法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-12/par-6: 前項 → 消費税法施行規則 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-5
- art-12/par-6: 法第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-2 (e-Gov law ID 363AC0000000108)
- art-12/par-7: 令第四十条第一項第三号 → 消費税法施行令 第四十条第一項第三号 (Article 40, paragraph (1), item (iii)), art-40/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-40/par-1/item-3 (e-Gov law ID 363CO0000000360)
- art-12/par-7: 第一項第三号 → 消費税法施行規則 第十二条第一項第三号 (Article 12, paragraph (1), item (iii)), art-12/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1/item-3
- art-12/par-7: 法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- art-12/par-7: 法第四十五条第一項第一号 → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-1 (e-Gov law ID 363AC0000000108)
- art-12/par-8: 前項 → 消費税法施行規則 第十二条第七項 (Article 12, paragraph (7)), art-12/par-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-7
- art-12/par-8: 法第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-38-2/par-1 (e-Gov law ID 363AC0000000108)

## Cited by

10 provisions cite this one. No official source publishes this direction.

- 消費税法施行規則 第十二条第一項（小規模事業者等に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-1
- 消費税法施行規則 第十二条第二項（小規模事業者等に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-2
- 消費税法施行規則 第十二条第三項（小規模事業者等に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-3
- 消費税法施行規則 第十二条第四項（小規模事業者等に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-4
- 消費税法施行規則 第十二条第五項（小規模事業者等に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-5
- 消費税法施行規則 第十二条第六項（小規模事業者等に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-6
- 消費税法施行規則 第十二条第七項（小規模事業者等に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-7
- 消費税法施行規則 第十二条第八項（小規模事業者等に係る資産の譲渡等の時期の特例） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-8
- 消費税法施行規則 附則第二条第一項（小規模事業者に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-2/par-1
- 消費税法施行規則 附則第十条第一項（小規模事業者等に係る資産の譲渡等の時期の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10/par-1

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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-20261106T203801-009, 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-20261106T203801-009, 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