# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第四条 (Article 4)

This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4. 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: 第四条 (Article 4)（各種学校等における教育に関する要件） — address `art-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-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.

---

### 第四条（各種学校等における教育に関する要件） — Requirements for Education at Miscellaneous Schools, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4</sup>

**第一項**  令第十五条及び第十六条に規定する財務省令で定める要件は、次に掲げる要件とする。
<sup>art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4/par-1</sup>
The requirements specified by Ministry of Finance Order prescribed in Articles 15 and 16 of the Order are the following requirements:
<sup>machine translation, not official</sup>

  **一**  施設（教員数を含む。）が同時に授業を受ける生徒数に比し十分であると認められること。
  <sup>art-4/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4/par-1/item-1</sup>
  that the facilities (including the number of teachers) are found to be sufficient in relation to the number of students who receive classes at the same time;
  <sup>machine translation, not official</sup>

  **二**  授業が年二回（令第十六条第一号に掲げる施設にあつては、年四回）を超えない一定の時期に開始され、かつ、その終期が明確に定められていること。
  <sup>art-4/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4/par-1/item-2</sup>
  that classes begin at fixed times not exceeding twice a year (four times a year, in the case of a facility listed in Article 16, item (i) of the Order), and that the end of the classes is clearly specified;
  <sup>machine translation, not official</sup>

  **三**  生徒について学年又は学期ごとにその成績の評価が行われ、その結果が成績考査に関する表簿その他の書類に登載されていること。
  <sup>art-4/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4/par-1/item-3</sup>
  that an evaluation of students' grades is made for each school year or term, and the results are entered in registers or other documents relating to the examination of grades;
  <sup>machine translation, not official</sup>

  **四**  生徒について所定の技術を修得したかどうかの成績の評価が行われ、その評価に基づいて卒業証書又は修了証書が授与されていること。
  <sup>art-4/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-4/par-1/item-4</sup>
  that an evaluation of grades as to whether students have acquired the prescribed skills is made, and graduation certificates or completion certificates are awarded on the basis of that evaluation.
  <sup>machine translation, not official</sup>

---

## Cites
- art-4/par-1: 令第十五条 → 消費税法施行令 第十五条 (Article 15), art-15 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-15 (e-Gov law ID 363CO0000000360)
- art-4/par-1: 第十六条 → 消費税法施行令 第十六条 (Article 16), art-16 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-16 (e-Gov law ID 363CO0000000360)
- art-4/par-1/item-2: 令第十六条第一号 → 消費税法施行令 第十六条第一項第一号 (Article 16, paragraph (1), item (i)), art-16/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-16/par-1/item-1 (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-20261106T203801-001, 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-20261106T203801-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-002, 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