# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53. 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: 附　則 (Supplementary Provisions) — address `suppl-3639-53` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53 - 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. --- ## 附　則 suppl-3639-53 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-3639-53/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-1 **第一項** この省令は、法の施行の日から施行する。ただし、附則第五条、第六条（大蔵省組織規程（昭和二十四年大蔵省令第三十七号）第九十条第一項第五号の改正規定に限る。）、附則第七条（税関職員の身分を示す証票等の書式に関する省令（昭和二十九年大蔵省令第六十四号）の改正規定中「第三十四条第四項又は」の下に「消費税法第六十二条第四項、」を加える部分を除く。）、附則第八条から第十条まで、第十一条（国税質問検査章規則（昭和四十年大蔵省令第四十九号）第二条第一号の改正規定中「第百五十七条」の下に「、消費税法（昭和六十三年法律第百八号）第六十二条第四項」を加える部分を除く。）、附則第十三条及び第十四条（沖縄の復帰に伴う国税関係法令の適用の特別措置等に関する省令（昭和四十七年大蔵省令第四十二号）第三十条の次に一条を加える改正規定を除く。）の規定は、平成元年四月一日から施行する。 suppl-3639-53/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-1/par-1 This Ministerial Order comes into effect as of the date of enforcement of the Act; provided, however, that the provisions of Articles 5, 6 (limited to the provisions amending Article 90, paragraph (1), item (v) of the Ministry of Finance Organization Regulations (Ministry of Finance Order No. 37 of 1949)), 7 (excluding the part of the provisions amending the Ministerial Order on the Forms of Certificates Showing the Status of Customs Officials, etc. (Ministry of Finance Order No. 64 of 1954) that adds "Article 62, paragraph (4) of the Consumption Tax Act," after "Article 34, paragraph (4) or"), 8 through 10, 11 (excluding the part of the provisions amending Article 2, item (i) of the Regulation on Badges for Questioning and Inspection for National Taxes (Ministry of Finance Order No. 49 of 1965) that adds ", Article 62, paragraph (4) of the Consumption Tax Act (Act No. 108 of 1988)" after "Article 157"), 13 and 14 (excluding the provisions adding one Article after Article 30 of the Ministerial Order on Special Measures for the Application of National Tax Laws and Regulations upon the Reversion of Okinawa, etc. (Ministry of Finance Order No. 42 of 1972)) of the Supplementary Provisions come into effect as of April 1, 1989. machine translation, not official ### 第二条（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） — Transitional Measures on Special Provisions on the Time of Transfers, etc. of Assets Pertaining to Small-Scale Business Operators caption: machine translation, not official suppl-3639-53/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-2 **第一項** 第十二条第一項の規定は、同項に規定する個人事業者が平成元年四月一日（以下「適用日」という。）以後に行う資産の譲渡等に係る同項第一号に規定する前受金の額及び当該個人事業者が適用日以後に行う課税仕入れに係る同項第二号に規定する前払金の額について適用する。 suppl-3639-53/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-2/par-1 The provisions of Article 12, paragraph (1) apply to the amount of advance receipts prescribed in item (i) of that paragraph relating to a transfer, etc. of assets made by an individual business operator prescribed in that paragraph on or after April 1, 1989 (hereinafter referred to as the "application date"), and to the amount of advance payments prescribed in item (ii) of that paragraph relating to a taxable purchase made by that individual business operator on or after the application date. machine translation, not official ### 第三条（納税地の指定に関する経過措置） — Transitional Measures on Designation of Place for Tax Payment caption: machine translation, not official suppl-3639-53/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-3 **第一項** 法の施行の日に所得税法（昭和四十年法律第三十三号）第十八条第一項（納税地の指定）又は法人税法（昭和四十年法律第三十四号）第十八条第一項（納税地の指定）の規定による所得税又は法人税の納税地の指定を受けている事業者については、当該指定を受けている納税地を資産の譲渡等に係る消費税の納税地として同日に法第二十三条第一項の規定による指定を受けたものとみなす。 suppl-3639-53/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-3/par-1 With respect to a business operator that, as of the date of enforcement of the Act, has been designated a place for tax payment of income tax or corporation tax under the provisions of Article 18, paragraph (1) (Designation of Locality for Paying Over Taxes) of the Income Tax Act (Act No. 33 of 1965) or Article 18, paragraph (1) (Designation of Place for Tax Payment) of the Corporation Tax Act (Act No. 34 of 1965), the place for tax payment so designated is deemed to have been designated, as of that date, as the place for tax payment of consumption tax on transfers, etc. of assets, under the provisions of Article 23, paragraph (1) of the Act. machine translation, not official ### 第四条（帳簿の記載事項に関する経過措置） — Transitional Measures on Matters to Be Stated in Books caption: machine translation, not official suppl-3639-53/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-4 **第一項** 事業者（法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、適用日から平成元年九月三十日までの間に国内において行つた資産の譲渡等若しくは第二十七条第一項第二号に規定する資産の譲渡等に係る対価の返還等又は法第三十二条第一項に規定する仕入れに係る対価の返還等については、第二十七条第一項第一号イ、第二号イ及び第三号イに掲げる事項は、同項第一号、第二号及び第三号の規定にかかわらず、これらの事項の記録を省略することができる。 suppl-3639-53/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-4/par-1 With respect to a transfer, etc. of assets, a refund, etc. of consideration for a transfer, etc. of assets prescribed in Article 27, paragraph (1), item (ii), or a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the Act, made in Japan during the period from the application date to September 30, 1989 by a business operator (excluding a business operator exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the Act), the recording of the matters listed in Article 27, paragraph (1), item (i), (a), item (ii), (a) and item (iii), (a) may be omitted, notwithstanding the provisions of items (i), (ii) and (iii) of that paragraph. machine translation, not official ### 第五条（砂糖消費税法施行規則等の廃止） — Abolition of the Regulation for Enforcement of the Sugar Consumption Tax Act, etc. caption: machine translation, not official suppl-3639-53/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5 **第一項** 次に掲げる省令は、廃止する。 suppl-3639-53/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5/par-1 The following Ministerial Orders are abolished: machine translation, not official **一** 砂糖消費税法施行規則（昭和三十年大蔵省令第三十四号） suppl-3639-53/art-5/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5/par-1/item-1 the Regulation for Enforcement of the Sugar Consumption Tax Act (Ministry of Finance Order No. 34 of 1955); machine translation, not official **二** 物品税法施行規則（昭和三十七年大蔵省令第二十四号） suppl-3639-53/art-5/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5/par-1/item-2 the Regulation for Enforcement of the Commodity Tax Act (Ministry of Finance Order No. 24 of 1962); machine translation, not official **三** トランプ類税法施行規則（昭和三十二年大蔵省令第五十三号） suppl-3639-53/art-5/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5/par-1/item-3 the Regulation for Enforcement of the Playing Cards Tax Act (Ministry of Finance Order No. 53 of 1957); machine translation, not official **四** 入場税法施行規則（昭和三十四年大蔵省令第三十二号） suppl-3639-53/art-5/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5/par-1/item-4 the Regulation for Enforcement of the Admission Tax Act (Ministry of Finance Order No. 32 of 1959); machine translation, not official **五** 通行税法施行細則（昭和十五年大蔵省令第十六号） suppl-3639-53/art-5/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5/par-1/item-5 the Detailed Rules for Enforcement of the Passage Tax Act (Ministry of Finance Order No. 16 of 1940). machine translation, not official --- ## Cites - suppl-3639-53/art-1/par-1: 附則第五条 → 消費税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-3639-53/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-5 - suppl-3639-53/art-2/par-1: 第十二条第一項 → 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 - suppl-3639-53/art-2/par-1: 同項第一号 → 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 - suppl-3639-53/art-2/par-1: 同項第二号 → 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 - suppl-3639-53/art-3/par-1: 所得税法（昭和四十年法律第三十三号）第十八条第一項 → 所得税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/income-tax-act/art-18/par-1 (e-Gov law ID 340AC0000000033) - suppl-3639-53/art-3/par-1: 法人税法（昭和四十年法律第三十四号）第十八条第一項 → 法人税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-18/par-1 (e-Gov law ID 340AC0000000034) - suppl-3639-53/art-3/par-1: 法第二十三条第一項 → 消費税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-23/par-1 (e-Gov law ID 363AC0000000108) - suppl-3639-53/art-4/par-1: 法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-1 (e-Gov law ID 363AC0000000108) - suppl-3639-53/art-4/par-1: 第二十七条第一項第二号 → 消費税法施行規則 第二十七条第一項第二号 (Article 27, paragraph (1), item (ii)), art-27/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-1/item-2 - suppl-3639-53/art-4/par-1: 法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-32/par-1 (e-Gov law ID 363AC0000000108) - suppl-3639-53/art-4/par-1: 第二十七条第一項第一号 → 消費税法施行規則 第二十七条第一項第一号 (Article 27, paragraph (1), item (i)), art-27/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-1/item-1 - suppl-3639-53/art-4/par-1: 第三号 → 消費税法施行規則 第二十七条第一項第三号 (Article 27, paragraph (1), item (iii)), art-27/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-1/item-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法施行規則 附則第一条第一項（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/art-1/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-20261106T203801-027, 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