# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第二十六条の六 (Article 26-6)

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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: 第二十六条の六 (Article 26-6)（適格請求書等の交付が著しく困難な課税資産の譲渡等） — address `art-26-6`
- 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-26-6
- 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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### 第二十六条の六（適格請求書等の交付が著しく困難な課税資産の譲渡等） — Taxable Transfers, etc. of Assets for Which Delivery of Qualified Invoices, etc. Is Extremely Difficult
<sup>caption: machine translation, not official</sup>
<sup>art-26-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-6</sup>

**第一項**  令第七十条の九第二項第三号に規定する財務省令で定める課税資産の譲渡等は、次に掲げる課税資産の譲渡等とする。
<sup>art-26-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-6/par-1</sup>
The taxable transfers, etc. of assets specified by Ministry of Finance Order prescribed in Article 70-9, paragraph (2), item (iii) of the Order are the following taxable transfers, etc. of assets:
<sup>machine translation, not official</sup>

  **一**  自動販売機又は自動サービス機により行われる課税資産の譲渡等のうち当該課税資産の譲渡等に係る法第五十七条の四第一項第四号に規定する税込価額が三万円未満のもの
  <sup>art-26-6/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-6/par-1/item-1</sup>
  among taxable transfers, etc. of assets conducted by means of a vending machine or automatic service machine, those for which the tax-inclusive price prescribed in Article 57-4, paragraph (1), item (iv) of the Act relating to that taxable transfer, etc. of assets is less than 30,000 yen;
  <sup>machine translation, not official</sup>

  **二**  法別表第二第四号イに規定する郵便切手類のみを対価とする郵便法（昭和二十二年法律第百六十五号）第一条（この法律の目的）に規定する郵便の役務及び貨物の運送（同法第三十八条第一項（郵便差出箱の設置）に規定する郵便差出箱に差し出された郵便物及び貨物に係るものに限る。）
  <sup>art-26-6/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26-6/par-1/item-2</sup>
  postal services and freight transportation prescribed in Article 1 (Purpose of this Act) of the Postal Act (Act No. 165 of 1947) for which the sole consideration is postage stamps, etc. prescribed in Appended Table 2, item (iv), (a) of the Act (limited to those relating to postal items and freight posted in a mailbox prescribed in Article 38, paragraph (1) (Installation of Mailboxes) of the Postal Act).
  <sup>machine translation, not official</sup>

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## Cites
- art-26-6/par-1: 令第七十条の九第二項第三号 → 消費税法施行令 第七十条の九第二項第三号 (Article 70-9, paragraph (2), item (iii)), art-70-9/par-2/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-70-9/par-2/item-3 (e-Gov law ID 363CO0000000360)
- art-26-6/par-1/item-1: 法第五十七条の四第一項第四号 → 消費税法 第五十七条の四第一項第四号 (Article 57-4, paragraph (1), item (iv)), art-57-4/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-57-4/par-1/item-4 (e-Gov law ID 363AC0000000108)
- art-26-6/par-1/item-2: 法別表第二第四号 → 消費税法 別表第二第四号 (Appended Table 2, item (iv)), appdx-2/item-4 — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-4 (e-Gov law ID 363AC0000000108)
- art-26-6/par-1/item-2: 郵便法（昭和二十二年法律第百六十五号）第一条 → e-Gov law 322AC0000000165, 第一条 (Article 1), art-1 — not held in this collection
- art-26-6/par-1/item-2: 同法第三十八条第一項 → e-Gov law 322AC0000000165, 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — not held in this collection

## Cited by

1 provision cites this one. No official source publishes this direction.

- 消費税法施行規則 第十五条の四第一項第一号（請求書等の交付又は提供を受けることが困難な課税仕入れ） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-4/par-1/item-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-20261106T203801-022, 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