# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-3639-53/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 (Supplementary Provisions, Article 4)（帳簿の記載事項に関する経過措置） — address `suppl-3639-53/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/suppl-3639-53/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（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 --- ## Cites - 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 --- ## 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