# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-4039-34`
- 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-4039-34
- 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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## 附　則 平成三年六月七日大蔵省令第三四号
<sup>suppl-4039-34 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34</sup>

**第一項**  この省令は、平成三年十月一日から施行する。
<sup>suppl-4039-34/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34/par-1</sup>
This Ministerial Order comes into effect as of October 1, 1991.
<sup>machine translation, not official</sup>

**第二項**  消費税法施行令の一部を改正する政令（平成三年政令第二百一号。以下「改正令」という。）附則第三条第四項に規定する大蔵省令で定める事項は、次に掲げる事項とする。
<sup>suppl-4039-34/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34/par-2</sup>
The matters specified by Ministry of Finance Order prescribed in Article 3, paragraph (4) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 201 of 1991; hereinafter referred to as the "Amending Order") are the following:
<sup>machine translation, not official</sup>

**一**  届出者が行う事業の内容
<sup>suppl-4039-34/par-2/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34/par-2/item-1</sup>
the content of the business carried on by the notifier;
<sup>machine translation, not official</sup>

**二**  届出者が改正令附則第三条第二項又は第三項の規定の適用を受けようとする事業者である旨
<sup>suppl-4039-34/par-2/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34/par-2/item-2</sup>
a statement that the notifier is a business operator that intends to be subject to the application of the provisions of Article 3, paragraph (2) or (3) of the Supplementary Provisions of the Amending Order;
<sup>machine translation, not official</sup>

**三**  消費税法の一部を改正する法律（平成三年法律第七十三号）による改正後の消費税法（以下「新法」という。）第九条第四項の規定の適用を受けることをやめようとする課税期間の初日の年月日
<sup>suppl-4039-34/par-2/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34/par-2/item-3</sup>
the date of the first day of the taxable period for which the notifier intends to cease to be subject to the application of the provisions of Article 9, paragraph (4) of the Consumption Tax Act as amended by the Act Partially Amending the Consumption Tax Act (Act No. 73 of 1991) (hereinafter referred to as the "New Act").
<sup>machine translation, not official</sup>

**第三項**  改正令附則第六条第四項に規定する大蔵省令で定める事項は、次に掲げる事項とする。
<sup>suppl-4039-34/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34/par-3</sup>
The matters specified by Ministry of Finance Order prescribed in Article 6, paragraph (4) of the Supplementary Provisions of the Amending Order are the following:
<sup>machine translation, not official</sup>

**一**  届出者が改正令附則第六条第二項又は第三項の規定の適用を受けようとする事業者である旨
<sup>suppl-4039-34/par-3/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34/par-3/item-1</sup>
a statement that the notifier is a business operator that intends to be subject to the application of the provisions of Article 6, paragraph (2) or (3) of the Supplementary Provisions of the Amending Order;
<sup>machine translation, not official</sup>

**二**  新法第三十七条第一項の規定の適用を受けることをやめようとする課税期間の初日の年月日
<sup>suppl-4039-34/par-3/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4039-34/par-3/item-2</sup>
the date of the first day of the taxable period for which the notifier intends to cease to be subject to the application of the provisions of Article 37, paragraph (1) of the New Act.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4039-34/par-2/item-3: 第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-9/par-4 (e-Gov law ID 363AC0000000108)

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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-20261106T203801-027, 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-20261106T203801-027, 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