# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十六条の五 (Article 26-5) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-5. 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: 第二十六条の五 (Article 26-5)（適格請求書等の交付義務の特例に係る組合に準ずるものの範囲等） — address `art-26-5` - 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-26-5 - 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. --- ### 第二十六条の五（適格請求書等の交付義務の特例に係る組合に準ずるものの範囲等） — Scope, etc. of Entities Equivalent to Cooperatives Subject to the Special Provision on the Obligation to Deliver Qualified Invoices, etc. caption: machine translation, not official art-26-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-5 **第一項** 令第七十条の九第二項第二号ロに規定する財務省令で定めるものは、農業協同組合法（昭和二十二年法律第百三十二号）第七十二条の六（法人格）に規定する農事組合法人並びに同号ロに規定する組合に準ずるものであつて、中小企業等協同組合法（昭和二十四年法律第百八十一号）第三条第一号（種類）に規定する事業協同組合及び当該事業協同組合をもつて組織する同条第三号に規定する協同組合連合会とする。 art-26-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-5/par-1 The entities specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (ii), (b) of the Order are an agricultural producers' cooperative corporation prescribed in Article 72-6 (Legal Personality) of the Agricultural Co-operatives Act (Act No. 132 of 1947) and, as entities equivalent to the cooperative prescribed in (b) of that item, a business cooperative prescribed in Article 3, item (i) (Types) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949) and a federation of cooperatives prescribed in item (iii) of that Article that is organized by such business cooperatives. machine translation, not official **第二項** 令第七十条の九第二項第二号ロに規定する財務省令で定める方法は、同号ロに規定する組合による同号ロに規定する農林水産物の譲渡の対価の額に係る当該組合の組合員その他の構成員に対する精算につき、一定の期間における当該農林水産物の譲渡に係る対価の額を当該農林水産物の種類、品質、等級その他の区分ごとに平均した価格をもつて算出した金額を基礎として行う方法とする。 art-26-5/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-5/par-2 The method specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (ii), (b) of the Order is a method whereby, in settling with the members and other constituents of the cooperative prescribed in (b) of that item the amount of consideration for the transfer by that cooperative of the agricultural, forestry and fishery products prescribed in (b) of that item, the settlement is made on the basis of an amount calculated at a price obtained by averaging, for each type, quality, grade or other category of those agricultural, forestry and fishery products, the amount of consideration for their transfer over a fixed period. machine translation, not official --- ## Cites - art-26-5/par-1: 令第七十条の九第二項第二号 → 消費税法施行令 第七十条の九第二項第二号 (Article 70-9, paragraph (2), item (ii)), art-70-9/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2 (e-Gov law ID 363CO0000000360) - art-26-5/par-1: 農業協同組合法（昭和二十二年法律第百三十二号）第七十二条の六 → e-Gov law 322AC0000000132, 第七十二条の六 (Article 72-6), art-72-6 — not held in this collection - art-26-5/par-1: 中小企業等協同組合法（昭和二十四年法律第百八十一号）第三条第一号 → e-Gov law 324AC0000000181, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection - art-26-5/par-1: 同条第三号 → e-Gov law 324AC0000000181, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection - art-26-5/par-2: 令第七十条の九第二項第二号 → 消費税法施行令 第七十条の九第二項第二号 (Article 70-9, paragraph (2), item (ii)), art-70-9/par-2/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-2 (e-Gov law ID 363CO0000000360) --- ## 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-20261106T203801-022, 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-20261106T203801-022, 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