# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十五条の三 (Article 15-3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-3. 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: 第十五条の三 (Article 15-3)（古物に準ずるものの範囲） — address `art-15-3` - 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-15-3 - 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. --- ### 第十五条の三（古物に準ずるものの範囲） — Scope of Items Similar to Secondhand Goods caption: machine translation, not official art-15-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-3 **第一項** 令第四十九条第一項第一号ハ（１）に規定する財務省令で定めるものは、同号ハ（１）に規定する事業者が、古物営業法（昭和二十四年法律第百八号）第二条第二項（定義）に規定する古物営業と同等の取引方法により買い受ける同条第一項に規定する古物に準ずる物品及び証票（当該事業者に譲渡する者（適格請求書発行事業者を除く。）が使用、鑑賞その他の目的で譲り受けたものに限るものとし、令第四十九条第一項第一号ハ（４）に規定する特定金属くずに該当するものを除く。）とする。 art-15-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-3/par-1 The items specified by Ministry of Finance Order prescribed in Article 49, paragraph (1), item (i), (c)(1) of the Order are the articles and tokens, purchased by the business operator prescribed in (c)(1) of that item by a method of transaction equivalent to the secondhand goods business prescribed in Article 2, paragraph (2) (Definitions) of the Secondhand Goods Business Act (Act No. 108 of 1949), that are similar to the secondhand goods prescribed in paragraph (1) of that Article (limited to those acquired for use, appreciation, or other purposes by the person who transfers them to that business operator (excluding a qualified invoice issuer), and excluding those that fall under the specified metal scrap prescribed in Article 49, paragraph (1), item (i), (c)(4) of the Order). machine translation, not official --- ## Cites - art-15-3/par-1: 令第四十九条第一項第一号 → 消費税法施行令 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-49/par-1/item-1 (e-Gov law ID 363CO0000000360) - art-15-3/par-1: 古物営業法（昭和二十四年法律第百八号）第二条第二項 → 古物営業法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/secondhand-goods-business-act/art-2/par-2 (e-Gov law ID 324AC0000000108) - art-15-3/par-1: 同条第一項 → 古物営業法 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — https://japanlaw.org/ja/secondhand-goods-business-act/art-2/par-1 (e-Gov law ID 324AC0000000108) ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 附則第三条第一項（古物に準ずるものの範囲に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5089-19/art-3/par-1 --- ## 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-20261106T203801-011, 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