# 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-4289-20`
- 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-4289-20
- 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 平成二八年三月三一日財務省令第二〇号
suppl-4289-20 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20
### 第一条（施行期日） — Effective Date
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suppl-4289-20/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1
**第一項** この省令は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4289-20/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1
This Ministerial Order comes into effect as of April 1, 2016; provided, however, that the provisions set forth in the following items come into effect as of the date specified in each of those items:
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**一** 第一条中消費税法施行規則第六条の改正規定（同条第三項に係る部分及び同条第七項に係る部分（同項を同条第九項とする部分を除く。）を除く。）、同令第七条の改正規定、同条の次に一条を加える改正規定、同令第八条に一項を加える改正規定、同令第九条第一号の改正規定、同令第十条の改正規定（同条第一項第一号イ及び第二号イに係る部分並びに同条第三項第一号に係る部分を除く。）、同令第十条の二の改正規定（同条第一項第一号に係る部分及び同条第三項第一号に係る部分を除く。）、同令第十条の三の改正規定（同条第一項第一号に係る部分及び同条第二項第一号に係る部分を除く。）及び同令第二十九条の改正規定並びに附則第三条の規定 平成二十八年五月一日
suppl-4289-20/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-1
the provisions amending Article 6 of the Regulation for Enforcement of the Consumption Tax Act in Article 1 (excluding the part relating to Article 6, paragraph (3) of that Regulation and the part relating to Article 6, paragraph (7) of that Regulation (excluding the part making Article 6, paragraph (7) of that Regulation Article 6, paragraph (9) of that Regulation)), the provisions amending Article 7 of that Regulation, the provisions adding one Article after Article 7 of that Regulation, the provisions adding one paragraph to Article 8 of that Regulation, the provisions amending Article 9, item (i) of that Regulation, the provisions amending Article 10 of that Regulation (excluding the part relating to Article 10, paragraph (1), item (i), (a) and item (ii), (a) of that Regulation and the part relating to Article 10, paragraph (3), item (i) of that Regulation), the provisions amending Article 10-2 of that Regulation (excluding the part relating to Article 10-2, paragraph (1), item (i) of that Regulation and the part relating to Article 10-2, paragraph (3), item (i) of that Regulation), the provisions amending Article 10-3 of that Regulation (excluding the part relating to Article 10-3, paragraph (1), item (i) of that Regulation and the part relating to Article 10-3, paragraph (2), item (i) of that Regulation), and the provisions amending Article 29 of that Regulation, and the provisions of Article 3 of the Supplementary Provisions: May 1, 2016;
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**二** 次に掲げる規定 平成二十九年一月一日
suppl-4289-20/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-2
the following provisions: January 1, 2017;
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**イ** 第一条中消費税法施行規則第十条第一項第一号イ及び第二号イの改正規定、同条第三項第一号の改正規定、同令第十条の二第一項第一号の改正規定、同条第三項第一号の改正規定、同令第十条の三第一項第一号の改正規定、同条第二項第一号の改正規定、同令第十条の五第一項第一号及び第三項第一号並びに第十条の六第一項第一号及び第三項第一号の改正規定、同令第十三条第一項第一号及び第三項第一号の改正規定、同令第十五条第一項第一号及び第二項第一号の改正規定、同令第十七条第一項第一号の改正規定、同条第二項第一号の改正規定、同条第四項第一号イ及び第二号イの改正規定並びに同令第十七条の二第一号イ及び第二号イ並びに第二十条の二第一項第一号及び第二項第一号の改正規定並びに附則第四条の規定
suppl-4289-20/art-1/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-2/sub-1
the provisions amending Article 10, paragraph (1), item (i), (a) and item (ii), (a) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 10, paragraph (3), item (i) of that Regulation, the provisions amending Article 10-2, paragraph (1), item (i) of that Regulation, the provisions amending Article 10-2, paragraph (3), item (i) of that Regulation, the provisions amending Article 10-3, paragraph (1), item (i) of that Regulation, the provisions amending Article 10-3, paragraph (2), item (i) of that Regulation, the provisions amending Article 10-5, paragraph (1), item (i) and paragraph (3), item (i), and Article 10-6, paragraph (1), item (i) and paragraph (3), item (i) of that Regulation, the provisions amending Article 13, paragraph (1), item (i) and paragraph (3), item (i) of that Regulation, the provisions amending Article 15, paragraph (1), item (i) and paragraph (2), item (i) of that Regulation, the provisions amending Article 17, paragraph (1), item (i) of that Regulation, the provisions amending Article 17, paragraph (2), item (i) of that Regulation, the provisions amending Article 17, paragraph (4), item (i), (a) and item (ii), (a) of that Regulation, and the provisions amending Article 17-2, item (i), (a) and item (ii), (a), and Article 20-2, paragraph (1), item (i) and paragraph (2), item (i) of that Regulation, and the provisions of Article 4 of the Supplementary Provisions;
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**ロ** 第二条の規定及び附則第五条の規定
suppl-4289-20/art-1/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-2/sub-2
the provisions of Article 2 and the provisions of Article 5 of the Supplementary Provisions;
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**三** 附則第六条から第十二条までの規定 令和元年十月一日
suppl-4289-20/art-1/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-3
the provisions of Articles 6 through 12 of the Supplementary Provisions: October 1, 2019.
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### 第二条（届出書の記載事項等に関する経過措置） — Transitional Measures on Matters to Be Stated in Written Notifications, etc.
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suppl-4289-20/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-2
**第一項** 第一条の規定による改正後の消費税法施行規則（以下「新規則」という。）第二十六条第一項（第三号に係る部分に限る。）の規定は、平成二十八年四月一日以後に所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）第五条の規定による改正後の消費税法（附則第四条第二項において「新法」という。）第五十七条第一項（第二号の二に係る部分に限る。）の規定により提出する届出書について適用する。
suppl-4289-20/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-2/par-1
The provisions of Article 26, paragraph (1) (limited to the part relating to item (iii)) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Regulation") apply to a written notification submitted on or after April 1, 2016 under the provisions of Article 57, paragraph (1) (limited to the part relating to item (ii)-2) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter referred to as the "Amending Act") (referred to as the "New Act" in Article 4, paragraph (2) of the Supplementary Provisions).
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### 第三条
suppl-4289-20/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-3
**第一項** 新規則第八条第三項、第十条第一項（第二号ニに係る部分に限る。）及び第十条の二第三項の規定は、平成二十八年五月一日以後に消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号。以下「改正令」という。）第一条の規定による改正後の消費税法施行令（次条第二項において「新令」という。）第十八条の二第一項若しくは第八項（同条第十二項の規定の適用を受ける場合に限る。）又は新規則第八条第三項の規定により提出する申請書について適用し、同日前に改正令第一条の規定による改正前の消費税法施行令（次条第二項において「旧令」という。）第十八条の二第一項又は第七項の規定により提出した申請書については、なお従前の例による。
suppl-4289-20/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-3/par-1
The provisions of Article 8, paragraph (3), Article 10, paragraph (1) (limited to the part relating to item (ii), (d)) and Article 10-2, paragraph (3) of the New Regulation apply to a written application submitted on or after May 1, 2016 under the provisions of Article 18-2, paragraph (1) or paragraph (8) (limited to the case where it is subject to the application of the provisions of paragraph (12) of that Article) of the Order for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 148 of 2016; hereinafter referred to as the "Amending Order") (referred to as the "New Order" in paragraph (2) of the following Article) or under the provisions of Article 8, paragraph (3) of the New Regulation, and the provisions then in force continue to govern a written application submitted before that date under the provisions of Article 18-2, paragraph (1) or (7) of the Order for Enforcement of the Consumption Tax Act as in force before amendment by the provisions of Article 1 of the Amending Order (referred to as the "Former Order" in paragraph (2) of the following Article).
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### 第四条
suppl-4289-20/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4
**第一項** 新規則第十五条第二項の規定は、平成二十九年一月一日以後に同項の規定により提出する届出書について適用し、同日前に第一条の規定による改正前の消費税法施行規則第十五条第二項の規定により提出した届出書については、なお従前の例による。
suppl-4289-20/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-1
The provisions of Article 15, paragraph (2) of the New Regulation apply to a written notification submitted under the provisions of that paragraph on or after January 1, 2017, and the provisions then in force continue to govern a written notification submitted before that date under the provisions of Article 15, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1.
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**第二項** 新規則第十条第一項（第一号イ及び第二号イに係る部分に限る。）及び第三項、第十条の二第一項（第一号に係る部分に限る。）及び第六項、第十条の三、第十条の五第一項及び第三項、第十条の六第一項及び第三項、第十三条第一項及び第三項、第十五条第一項、第十七条第一項、第二項及び第四項、第十七条の二並びに第二十条の二第一項及び第二項の規定は、平成二十九年一月一日以後に提出する消費税法第八条第八項、第十九条第一項第三号若しくは第三号の二若しくは第三項、第四十二条第八項若しくは第九項若しくは新法第三十七条第一項若しくは第五項若しくは消費税法施行令第十八条の四第五項若しくは第七項若しくは新令第十八条の二第三項、第十四項、第十六項若しくは第十七項の届出書又は消費税法施行令第十八条の四第一項、第四十七条第一項若しくは第五十七条の二第三項若しくは新令第十八条の二第一項若しくは第八項若しくは消費税法第三十七条の二第二項（同条第七項において準用する場合を含む。）の申請書について適用し、同日前に提出した同法第八条第八項、第十九条第一項第三号若しくは第三号の二若しくは第三項、第四十二条第八項若しくは第九項若しくは改正法第五条の規定による改正前の消費税法第三十七条第一項若しくは第四項若しくは消費税法施行令第十八条の四第五項若しくは第七項若しくは旧令第十八条の二第三項、第十一項、第十三項若しくは第十四項の届出書又は消費税法施行令第十八条の四第一項、第四十七条第一項若しくは第五十七条の二第三項若しくは旧令第十八条の二第一項若しくは第七項若しくは消費税法第三十七条の二第二項（同条第七項において準用する場合を含む。）の申請書については、なお従前の例による。
suppl-4289-20/art-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2
The provisions of Article 10, paragraph (1) (limited to the part relating to item (i), (a) and item (ii), (a)) and paragraph (3), Article 10-2, paragraph (1) (limited to the part relating to item (i)) and paragraph (6), Article 10-3, Article 10-5, paragraphs (1) and (3), Article 10-6, paragraphs (1) and (3), Article 13, paragraphs (1) and (3), Article 15, paragraph (1), Article 17, paragraphs (1), (2) and (4), Article 17-2, and Article 20-2, paragraphs (1) and (2) of the New Regulation apply to a written notification under Article 8, paragraph (8), Article 19, paragraph (1), item (iii) or (iii)-2 or paragraph (3), or Article 42, paragraph (8) or (9) of the Consumption Tax Act, Article 37, paragraph (1) or (5) of the New Act, Article 18-4, paragraph (5) or (7) of the Order for Enforcement of the Consumption Tax Act, or Article 18-2, paragraph (3), (14), (16) or (17) of the New Order, or a written application under Article 18-4, paragraph (1), Article 47, paragraph (1) or Article 57-2, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, Article 18-2, paragraph (1) or (8) of the New Order, or Article 37-2, paragraph (2) of the Consumption Tax Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), submitted on or after January 1, 2017, and the provisions then in force continue to govern a written notification under Article 8, paragraph (8), Article 19, paragraph (1), item (iii) or (iii)-2 or paragraph (3), or Article 42, paragraph (8) or (9) of the Consumption Tax Act, Article 37, paragraph (1) or (4) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Amending Act, Article 18-4, paragraph (5) or (7) of the Order for Enforcement of the Consumption Tax Act, or Article 18-2, paragraph (3), (11), (13) or (14) of the Former Order, or a written application under Article 18-4, paragraph (1), Article 47, paragraph (1) or Article 57-2, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, Article 18-2, paragraph (1) or (7) of the Former Order, or Article 37-2, paragraph (2) of the Consumption Tax Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article), submitted before that date.
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### 第五条
suppl-4289-20/art-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-5
**第一項** 第二条の規定による改正後の消費税法施行規則等の一部を改正する省令（平成二十七年財務省令第二十七号）附則第三条第一項の規定は、平成二十九年一月一日以後に所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十九条第二項の規定により提出する申請書について適用し、同日前に同項の規定により提出した申請書については、なお従前の例による。
suppl-4289-20/art-5/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-5/par-1
The provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 27 of 2015) as amended by the provisions of Article 2 apply to a written application submitted on or after January 1, 2017 under the provisions of Article 39, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), and the provisions then in force continue to govern a written application submitted before that date under the provisions of that paragraph.
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### 第六条（有料老人ホームにおける飲食料品の提供の対象となる入居者の範囲） — Scope of Residents Eligible for Provision of Food and Drink Items at Fee-Based Homes for the Elderly
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suppl-4289-20/art-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6
**第一項** 改正令附則第三条第二項第一号に規定する財務省令で定める年齢その他の要件は、次の各号のいずれかに該当する者であることとする。
suppl-4289-20/art-6/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6/par-1
The age and other requirements specified by Ministry of Finance Order prescribed in Article 3, paragraph (2), item (i) of the Supplementary Provisions of the Amending Order are that the person falls under any of the following items:
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**一** 六十歳以上の者
suppl-4289-20/art-6/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6/par-1/item-1
a person 60 years of age or older;
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**二** 介護保険法（平成九年法律第百二十三号）第十九条第一項に規定する要介護認定又は同条第二項に規定する要支援認定を受けている六十歳未満の者
suppl-4289-20/art-6/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6/par-1/item-2
a person under 60 years of age who has received Certification of Needed Long-Term Care prescribed in Article 19, paragraph (1) of the Long-Term Care Insurance Act (Act No. 123 of 1997) or Certification of Needed Support prescribed in paragraph (2) of that Article;
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**三** 前二号のいずれかに該当する者と同居している配偶者（前二号のいずれかに該当する者を除き、その者と婚姻の届出をしていないが事実上婚姻関係と同様の事情にある者を含む。）
suppl-4289-20/art-6/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6/par-1/item-3
a spouse who lives with a person who falls under either of the preceding two items (excluding a person who falls under either of the preceding two items, and including a person who has not filed a notification of marriage with that person but is in circumstances equivalent to a de facto marital relationship).
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### 第七条（経過措置規定の適用を受ける場合における申告書に添付すべき書類の記載事項） — Matters to Be Stated in Documents to Be Attached to Returns in the Case of Application of Transitional Measure Provisions
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suppl-4289-20/art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7
**第一項** 改正令附則第十六条第一項に規定する財務省令で定める書類は、次の各号に掲げる場合の区分に応じ、当該各号に定める事項が記載された書類とする。
suppl-4289-20/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1
The documents specified by Ministry of Finance Order prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the Amending Order are, according to the category of cases listed in each of the following items, documents stating the matters specified in that item:
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**一** 改正法附則第三十八条第一項の規定の適用を受ける場合 次に掲げる事項
suppl-4289-20/art-7/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1
a case where the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act apply: the following matters:
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**イ** 改正法附則第三十八条第一項に規定する適用対象期間の初日及び末日の年月日
suppl-4289-20/art-7/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-1
the dates of the first day and last day of the eligible period prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act;
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**ロ** 改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の元年軽減対象資産の譲渡等（改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この号及び次号ロにおいて同じ。）の対価の額（消費税法第二十八条第一項に規定する対価の額をいう。以下この号及び次号において同じ。）の合計額の計算に関する明細（改正令附則第十四条第一項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細）
suppl-4289-20/art-7/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-2
a statement of the calculation of the total of the amounts of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act; hereinafter the same applies in this item and the following item) for 2019 reduced-rate transfers, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this item and (b) of the following item) during that eligible period, calculated under the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (1) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
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**ハ** 改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するもの及び元年軽減対象資産の譲渡等に該当するものを除く。以下ハ及び次号ハにおいて同じ。）の対価の額の合計額の計算に関する明細（改正令附則第十四条第一項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税資産の譲渡等の対価の額の合計額の計算に関する明細）
suppl-4289-20/art-7/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-3
a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph and those that fall under 2019 reduced-rate transfers, etc. of assets; hereinafter the same applies in (c) and in (c) of the following item) during that eligible period, calculated under the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (1) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
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**ニ** 改正法附則第三十八条第四項の規定の適用を受ける場合には、その旨
suppl-4289-20/art-7/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-4
where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies, a statement to that effect;
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**ホ** その他参考となるべき事項
suppl-4289-20/art-7/par-1/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-5
any other matters for reference;
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**二** 改正法附則第三十八条第二項の規定の適用を受ける場合 次に掲げる事項
suppl-4289-20/art-7/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2
a case where the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act apply: the following matters:
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**イ** 改正法附則第三十八条第二項に規定する適用対象期間の初日及び末日の年月日
suppl-4289-20/art-7/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-1
the dates of the first day and last day of the eligible period prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act;
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**ロ** 改正法附則第三十八条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細（改正令附則第十四条第二項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細）
suppl-4289-20/art-7/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-2
a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets during that eligible period, calculated under the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (2) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
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**ハ** 改正法附則第三十八条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の課税資産の譲渡等の対価の額の合計額の計算に関する明細（改正令附則第十四条第二項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税資産の譲渡等の対価の額の合計額の計算に関する明細）
suppl-4289-20/art-7/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-3
a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets during that eligible period, calculated under the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (2) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
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**ニ** 改正法附則第三十八条第四項の規定の適用を受ける場合には、その旨
suppl-4289-20/art-7/par-1/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-4
where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies, a statement to that effect;
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**ホ** その他参考となるべき事項
suppl-4289-20/art-7/par-1/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-5
any other matters for reference;
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**三** 改正法附則第三十九条第一項の規定の適用を受ける場合 次に掲げる事項
suppl-4289-20/art-7/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-3
a case where the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act apply: the following matters:
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**イ** 改正法附則第三十九条第一項に規定する適用対象期間の初日及び末日の年月日
suppl-4289-20/art-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-3/sub-1
the dates of the first day and last day of the eligible period prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act;
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**ロ** 改正法附則第三十九条第一項の規定により計算した当該適用対象期間中の課税仕入れ等の税額（同項に規定する課税仕入れ等の税額をいう。ロにおいて同じ。）の合計額の計算に関する明細（改正令附則第十四条第三項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税仕入れ等の税額の合計額の計算に関する明細）
suppl-4289-20/art-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-3/sub-2
a statement of the calculation of the total of the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this (b)) during that eligible period, calculated under the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (where Article 14, paragraph (3) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amount of tax on taxable purchases, etc., classified by each covered business prescribed in Article 14, paragraph (3) of the Supplementary Provisions of the Amending Order to which Article 14, paragraph (3) applies);
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**ハ** その他参考となるべき事項
suppl-4289-20/art-7/par-1/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-3/sub-3
any other matters for reference.
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### 第八条（改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項） — Matters to Be Stated in the Written Notification to the Effect That the Provisions of Article 40 of the Supplementary Provisions of the Amending Act Apply
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suppl-4289-20/art-8 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8
**第一項** 改正法附則第四十条第一項の規定による届出書には、新規則第十七条第一項の規定にかかわらず、次に掲げる事項を記載しなければならない。
suppl-4289-20/art-8/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1
A written notification under the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act must state the following matters, notwithstanding the provisions of Article 17, paragraph (1) of the New Regulation:
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**一** 新規則第十七条第一項第一号及び第二号に掲げる事項
suppl-4289-20/art-8/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-1
the matters listed in Article 17, paragraph (1), items (i) and (ii) of the New Regulation;
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**二** 改正法附則第四十条第一項の規定の適用を受けようとする課税期間（消費税法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。次号及び附則第十条において同じ。）の初日の年月日
suppl-4289-20/art-8/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-2
the date of the first day of the taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, and including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article; hereinafter the same applies in the following item and Article 10 of the Supplementary Provisions) for which the person intends to be subject to the application of the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act;
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**三** 前号に規定する課税期間の消費税法第九条第一項に規定する基準期間における課税売上高
suppl-4289-20/art-8/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-3
the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act for the taxable period prescribed in the preceding item;
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**四** 改正法附則第四十条第一項の規定により当該届出書を提出する旨
suppl-4289-20/art-8/par-1/item-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-4
a statement that the written notification is submitted under the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act;
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**五** 改正法附則第四十条第二項の規定の適用を受ける場合にあっては、同項に規定する著しく困難な事情
suppl-4289-20/art-8/par-1/item-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-5
where the provisions of Article 40, paragraph (2) of the Supplementary Provisions of the Amending Act apply, the circumstances that make it extremely difficult, as prescribed in that paragraph.
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### 第九条（輸出免税物品購入記録票等の記載事項等に関する経過措置） — Transitional Measures on Matters to Be Stated, etc. in Purchase Records of Tax-Exempt Goods for Export, etc.
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suppl-4289-20/art-9 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9
**第一項** 輸出物品販売場（消費税法第八条第六項に規定する輸出物品販売場をいう。以下この条において同じ。）を経営する事業者（同法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）は、元年適用日（改正法附則第三十四条第一項に規定する元年適用日をいう。次条から附則第十二条までにおいて同じ。）から令和二年三月三十一日までの間において消費税法施行令第十八条第二項各号に定める方法により行った同条第一項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等（改正法附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この条において同じ。）に該当する場合には、消費税法施行規則第六条第一項から第八項までに規定する書類に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載するものとする。
suppl-4289-20/art-9/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/par-1
A business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; hereinafter the same applies in this Article) that operates a tax-free shop (meaning a tax-free shop prescribed in Article 8, paragraph (6) of the Consumption Tax Act; hereinafter the same applies in this Article) is, if a transfer, made during the period from the 2019 application date (meaning the 2019 application date prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies from the following Article through Article 12 of the Supplementary Provisions) through March 31, 2020 by a method specified in the items of Article 18, paragraph (2) of the Order for Enforcement of the Consumption Tax Act, of tax-exempt goods prescribed in paragraph (1) of that Article falls under a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this Article), to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.
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**第二項** 輸出物品販売場を経営する事業者は、令和二年四月一日から令和三年九月三十日までの間において消費税法施行令等の一部を改正する政令（平成三十年政令第百三十五号。以下この項において「三十年改正令」という。）附則第四条第三項の規定によりなお従前の例によることができることとされる場合における三十年改正令第一条の規定による改正前の消費税法施行令第十八条第二項各号に定める方法により行った同条第一項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等に該当する場合には、三十年改正令附則第四条第三項の規定によりなお従前の例によることができることとされる場合における消費税法施行規則等の一部を改正する省令（平成三十年財務省令第十八号）第一条の規定による改正前の消費税法施行規則第六条第一項から第八項までに規定する書類に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載するものとする。
suppl-4289-20/art-9/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/par-2
A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2021, in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act, etc. (Cabinet Order No. 135 of 2018; hereinafter in this paragraph referred to as the "2018 Amending Order"), by a method specified in the items of Article 18, paragraph (2) of the Order for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the 2018 Amending Order, of tax-exempt goods prescribed in Article 18, paragraph (1) of the Order for Enforcement of the Consumption Tax Act before that amendment falls under a 2019 reduced-rate transfer, etc. of assets, to state, in the documents prescribed in Article 6, paragraphs (1) through (8) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 18 of 2018) in the case where it is permitted that the provisions then in force continue to govern pursuant to Article 4, paragraph (3) of the Supplementary Provisions of the 2018 Amending Order, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.
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**第三項** 輸出物品販売場を経営する事業者は、令和二年四月一日から令和五年九月三十日までの間において消費税法施行令第十八条第三項各号に定める方法により行った同条第二項に規定する免税対象物品の譲渡が元年軽減対象資産の譲渡等に該当する場合には、消費税法施行規則第六条第五項から第七項までに規定する書類又は同条第九項に規定する購入記録情報に、当該免税対象物品の譲渡が元年軽減対象資産の譲渡等である旨を記載し、又は記録するものとする。
suppl-4289-20/art-9/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/par-3
A business operator that operates a tax-free shop is, if a transfer, made during the period from April 1, 2020 through September 30, 2023 by a method specified in the items of Article 18, paragraph (3) of the Order for Enforcement of the Consumption Tax Act, of tax-exempt goods prescribed in paragraph (2) of that Article falls under a 2019 reduced-rate transfer, etc. of assets, to state or record, in the documents prescribed in Article 6, paragraphs (5) through (7) of the Regulation for Enforcement of the Consumption Tax Act or in the purchase record information prescribed in paragraph (9) of that Article, that the transfer of the tax-exempt goods is a 2019 reduced-rate transfer, etc. of assets.
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### 第十条（小規模事業者等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, etc.
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suppl-4289-20/art-10 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10
**第一項** 元年適用日から令和五年九月三十日までの日の属する課税期間において消費税法第十八条第一項の規定の適用を受けた場合における消費税法施行規則第十二条第三項の規定の適用については、同項中「に係るもの、」とあるのは「（元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この項において同じ。）に該当するものを除く。）に係るものと元年軽減対象資産の譲渡等に係るものと」と、「区分して」とあるのは「それぞれ区分して」とする。
suppl-4289-20/art-10/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10/par-1
Where the provisions of Article 18, paragraph (1) of the Consumption Tax Act have been applied in a taxable period that includes a day in the period from the 2019 application date through September 30, 2023, in applying Article 12, paragraph (3) of the Regulation for Enforcement of the Consumption Tax Act in that case, the phrase "those relating to taxable transfers, etc. of assets," in Article 12, paragraph (3) of that Regulation is deemed to be replaced with "those relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); hereinafter the same applies in this paragraph)) and those relating to 2019 reduced-rate transfers, etc. of assets, and", and the word "separately" with "respectively and separately".
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### 第十一条（帳簿の記載事項等に関する経過措置） — Transitional Measures on Matters to Be Stated in Books, etc.
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suppl-4289-20/art-11 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-11
**第一項** 元年適用日から令和五年九月三十日までの間における消費税法施行規則第二十七条第一項及び第三項の規定の適用については、同条第一項第一号ハ中「内容」とあるのは「内容（当該資産の譲渡等が元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この条において同じ。）である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）」と、同号ニ中「資産の譲渡等の」とあるのは「税率の異なるごとに区分した資産の譲渡等の」と、同項第三号ハ中「内容」とあるのは「内容（当該仕入れに係る対価の返還等が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、仕入れに係る対価の返還等の内容及び元年軽減対象資産の譲渡等に係るものである旨）」と、同項第五号ハ中「内容」とあるのは「内容（当該貸倒れに係る課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）」と、同号ニ中「貸倒れ」とあるのは「税率の異なるごとに区分した貸倒れ」と、同条第三項中「課税資産の譲渡等（」とあるのは「課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）（」と、「）と」とあるのは「）と元年軽減対象資産の譲渡等（法第三十七条第一項の規定の適用を受ける事業者にあつては、令第五十七条第五項第一号から第六号までに掲げる事業の種類ごとの元年軽減対象資産の譲渡等）と」と、「に区分した」とあるのは「とにそれぞれ区分した」とする。
suppl-4289-20/art-11/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-11/par-1
In applying Article 27, paragraphs (1) and (3) of the Regulation for Enforcement of the Consumption Tax Act during the period from the 2019 application date through September 30, 2023, the word "content" in Article 27, paragraph (1), item (i), (c) of that Regulation is deemed to be replaced with "content (where the transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); hereinafter the same applies in this Article), the content of the assets and a statement that it is a 2019 reduced-rate transfer, etc. of assets)", the phrase "consideration for the transfer, etc. of assets" in Article 27, paragraph (1), item (i), (d) of that Regulation with "consideration for the transfer, etc. of assets classified by each different tax rate", the word "content" in Article 27, paragraph (1), item (iii), (c) of that Regulation with "content (where that refund, etc. of consideration for purchases relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the content of the refund, etc. of consideration for purchases and a statement that it relates to a 2019 reduced-rate transfer, etc. of assets)", the word "content" in Article 27, paragraph (1), item (v), (c) of that Regulation with "content (where the taxable transfer, etc. of assets to which the bad debt relates is a 2019 reduced-rate transfer, etc. of assets, the content of the assets and a statement that it is a 2019 reduced-rate transfer, etc. of assets)", the phrase "the bad debt" in Article 27, paragraph (1), item (v), (d) of that Regulation with "the bad debt classified by each different tax rate", and, in Article 27, paragraph (3) of that Regulation, the phrase "taxable transfers, etc. of assets (" with "taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) (", the phrase "), and" with "), 2019 reduced-rate transfers, etc. of assets (for a business operator to which Article 37, paragraph (1) of the Act applies, 2019 reduced-rate transfers, etc. of assets for each type of business listed in Article 57, paragraph (5), items (i) through (vi) of the Order), and", and the phrase "divided into" with "divided respectively into".
machine translation, not official
### 第十二条（課税標準額に対する消費税額の計算に関する経過措置） — Transitional Measures on Calculation of Consumption Tax on the Tax Base Amount
caption: machine translation, not official
suppl-4289-20/art-12 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-12
**第一項** 元年適用日から令和五年九月三十日までの間における消費税法施行規則の一部を改正する省令（平成十五年財務省令第九十二号）附則第二条第三項の規定の適用については、同項中「次項において」とあるのは「以下この項及び次項において」と、「計算した」とあるのは「税率の異なるごとに区分して合計した」と、「に百十分の十」とあるのは「のうち、課税資産の譲渡等（元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この項において同じ。）に該当するものを除く。）に係る税込価格の合計額に百十分の十を乗じて算出した金額及び元年軽減対象資産の譲渡等に係る税込価格の合計額に百八分の八」と、「の端数を」とあるのは「の端数を税率の異なるごとに区分して」と、「明示した」とあるのは「それぞれ明示した」と、「、同法」とあるのは「、消費税法」と、「令和五年九月三十日までの間、当該端数を」とあるのは「当該端数を税率の異なるごとに区分して」とする。
suppl-4289-20/art-12/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-12/par-1
In applying Article 2, paragraph (3) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003) during the period from the 2019 application date through September 30, 2023, the phrase "the same applies in the following paragraph)" in that paragraph is deemed to be replaced with "hereinafter the same applies in this paragraph and the following paragraph)", the phrase "calculated on the basis of" with "totaled separately for each different tax rate on the basis of", the phrase "the amount to be received in settlement by 10/110" with "the total of the tax-inclusive prices, out of the amount to be received in settlement, relating to taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets (meaning 2019 reduced-rate transfers, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); hereinafter the same applies in this paragraph)) by 10/110 and the amount calculated by multiplying the total of the tax-inclusive prices relating to 2019 reduced-rate transfers, etc. of assets by 8/108", the phrase "processing fractions of less than one yen" with "processing fractions of less than one yen separately for each different tax rate", the phrase "clearly states" with "separately and clearly states", the phrase "item (ii) of that Act" with "item (ii) of the Consumption Tax Act", and the phrase "until September 30, 2023, be made on the basis of the amount equivalent to the amount of consumption tax, etc. after those fractions have been processed" with "be made on the basis of the amount equivalent to the amount of consumption tax, etc. after those fractions have been processed separately for each different tax rate".
machine translation, not official
**第二項** 元年適用日から令和五年九月三十日までの間における消費税法施行規則の一部を改正する省令（平成十五年財務省令第九十二号）附則第二条第二項及び第四項の規定によりなおその効力を有するものとされる同令による改正前の消費税法施行規則第二十二条第一項の規定の適用については、同項中「）と」とあるのは「）を税率の異なるごとに区分して合計した金額と」と、「合計額（」とあるのは「合計額を税率の異なるごとに区分して合計した金額（」と、「端数を」とあるのは「端数を税率の異なるごとに区分して」とする。
suppl-4289-20/art-12/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-12/par-2
In applying Article 22, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act (Ministry of Finance Order No. 92 of 2003), which remains in force pursuant to the provisions of Article 2, paragraphs (2) and (4) of the Supplementary Provisions of that Ministerial Order, during the period from the 2019 application date through September 30, 2023, the phrase ") and" in Article 22, paragraph (1) of that Regulation is deemed to be replaced with ") totaled separately for each different tax rate, and", the phrase "total (" with "total of the amounts totaled separately for each different tax rate (", and the phrase "fractions" with "fractions separately for each different tax rate".
machine translation, not official
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## Cites
- suppl-4289-20/art-1/par-1/item-1: 附則第三条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-4289-20/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-3
- suppl-4289-20/art-1/par-1/item-2/sub-1: 附則第四条 → 消費税法施行規則 附則第四条 (Supplementary Provisions, Article 4), suppl-4289-20/art-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4
- suppl-4289-20/art-1/par-1/item-2/sub-2: 附則第五条 → 消費税法施行規則 附則第五条 (Supplementary Provisions, Article 5), suppl-4289-20/art-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-5
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4289-20/art-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第十一条 (Supplementary Provisions, Article 11), suppl-4289-20/art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-11
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第十二条 (Supplementary Provisions, Article 12), suppl-4289-20/art-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-12
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第六条 (Supplementary Provisions, Article 6), suppl-4289-20/art-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第七条 (Supplementary Provisions, Article 7), suppl-4289-20/art-7 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第八条 (Supplementary Provisions, Article 8), suppl-4289-20/art-8 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8
- suppl-4289-20/art-1/par-1/item-3: 附則第六条から第十二条まで → 消費税法施行規則 附則第九条 (Supplementary Provisions, Article 9), suppl-4289-20/art-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9
- suppl-4289-20/art-2/par-1: 第二十六条第一項 → 消費税法施行規則 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1
- suppl-4289-20/art-2/par-1: 第三号 → 消費税法施行規則 第二十六条第一項第三号 (Article 26, paragraph (1), item (iii)), art-26/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-26/par-1/item-3
- suppl-4289-20/art-2/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下「改正法」という。）第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4289-20/art-2/par-1: 附則第四条第二項 → 消費税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4289-20/art-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2
- suppl-4289-20/art-2/par-1: 第五十七条第一項 → 消費税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-2/par-1: 第二号の二 → 消費税法 第五十七条第一項第二号の二 (Article 57, paragraph (1), item (ii-2)), art-57/par-1/item-2-2 — https://japanlaw.org/ja/consumption-tax-act/art-57/par-1/item-2-2 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-3/par-1: 新規則第八条第三項 → 消費税法施行規則 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-8/par-3
- suppl-4289-20/art-3/par-1: 第十条第一項 → 消費税法施行規則 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1
- suppl-4289-20/art-3/par-1: 第二号 → 消費税法施行規則 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1/item-2
- suppl-4289-20/art-3/par-1: 消費税法施行令等の一部を改正する政令（平成二十八年政令第百四十八号。以下「改正令」という。）第一条 → e-Gov law 428CO0000000148, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4289-20/art-3/par-1: 次条第二項 → 消費税法施行規則 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4289-20/art-4/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2
- suppl-4289-20/art-3/par-1: 第十八条の二第一項 → 消費税法施行令 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-18-2/par-1 (e-Gov law ID 363CO0000000360)
- suppl-4289-20/art-4/par-1: 新規則第十五条第二項 → 消費税法施行規則 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15/par-2
- suppl-4289-20/art-4/par-2: 新規則第十条第一項 → 消費税法施行規則 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1
- suppl-4289-20/art-4/par-2: 第一号 → 消費税法施行規則 第十条第一項第一号 (Article 10, paragraph (1), item (i)), art-10/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1/item-1
- suppl-4289-20/art-4/par-2: 第二号 → 消費税法施行規則 第十条第一項第二号 (Article 10, paragraph (1), item (ii)), art-10/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-1/item-2
- suppl-4289-20/art-4/par-2: 第三項 → 消費税法施行規則 第十条第三項 (Article 10, paragraph (3)), art-10/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-10/par-3
- suppl-4289-20/art-4/par-2: 第十三条第一項 → 消費税法施行規則 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-13/par-1
- suppl-4289-20/art-4/par-2: 第三項 → 消費税法施行規則 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-13/par-3
- suppl-4289-20/art-4/par-2: 第十五条第一項 → 消費税法施行規則 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15/par-1
- suppl-4289-20/art-4/par-2: 第十七条第一項 → 消費税法施行規則 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-1
- suppl-4289-20/art-4/par-2: 第二項 → 消費税法施行規則 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-2
- suppl-4289-20/art-4/par-2: 第四項 → 消費税法施行規則 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-4
- suppl-4289-20/art-4/par-2: 第十七条の二 → 消費税法施行規則 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17-2
- suppl-4289-20/art-4/par-2: 第二十条の二第一項 → 消費税法施行規則 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20-2/par-1
- suppl-4289-20/art-4/par-2: 第二項 → 消費税法施行規則 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-20-2/par-2
- suppl-4289-20/art-4/par-2: 第十九条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-4/par-2: 第三号の二 → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1/item-3-2 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-4/par-2: 第三項 → 消費税法 第十九条第三項 (Article 19, paragraph (3)), art-19/par-3 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-3 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-4/par-2: 第四十二条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-8 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-4/par-2: 第九項 → 消費税法 第四十二条第九項 (Article 42, paragraph (9)), art-42/par-9 — https://japanlaw.org/ja/consumption-tax-act/art-42/par-9 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-4/par-2: 第四十七条第一項 → 消費税法施行令 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-47/par-1 (e-Gov law ID 363CO0000000360)
- suppl-4289-20/art-4/par-2: 第五十七条の二第三項 → 消費税法施行令 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57-2/par-3 (e-Gov law ID 363CO0000000360)
- suppl-4289-20/art-4/par-2: 消費税法第三十七条の二第二項 → 消費税法 第三十七条の二第二項 (Article 37-2, paragraph (2)), art-37-2/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-4/par-2: 同条第七項 → 消費税法 第三十七条の二第七項 (Article 37-2, paragraph (7)), art-37-2/par-7 — https://japanlaw.org/ja/consumption-tax-act/art-37-2/par-7 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-4/par-2: 改正法第五条 → e-Gov law 428AC0000000015, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4289-20/art-6/par-1/item-2: 介護保険法（平成九年法律第百二十三号）第十九条第一項 → 介護保険法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-19/par-1 (e-Gov law ID 409AC0000000123)
- suppl-4289-20/art-6/par-1/item-2: 同条第二項 → 介護保険法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-19/par-2 (e-Gov law ID 409AC0000000123)
- suppl-4289-20/art-6/par-1/item-3: 前二号 → 消費税法施行規則 附則第六条第一項第一号 (Supplementary Provisions, Article 6, paragraph (1), item (i)), suppl-4289-20/art-6/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6/par-1/item-1
- suppl-4289-20/art-6/par-1/item-3: 前二号 → 消費税法施行規則 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-4289-20/art-6/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6/par-1/item-2
- suppl-4289-20/art-7/par-1/item-1/sub-2: この号 → 消費税法施行規則 附則第七条第一項第一号 (Supplementary Provisions, Article 7, paragraph (1), item (i)), suppl-4289-20/art-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1
- suppl-4289-20/art-7/par-1/item-1/sub-2: 次号 → 消費税法施行規則 附則第七条第一項第二号 (Supplementary Provisions, Article 7, paragraph (1), item (ii)), suppl-4289-20/art-7/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2
- suppl-4289-20/art-7/par-1/item-1/sub-2: 消費税法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-7/par-1/item-1/sub-3: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-7/par-1/item-1/sub-3: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-7/par-1/item-1/sub-3: 次号 → 消費税法施行規則 附則第七条第一項第二号 (Supplementary Provisions, Article 7, paragraph (1), item (ii)), suppl-4289-20/art-7/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2
- suppl-4289-20/art-8/par-1: 新規則第十七条第一項 → 消費税法施行規則 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-1
- suppl-4289-20/art-8/par-1/item-1: 新規則第十七条第一項第一号 → 消費税法施行規則 第十七条第一項第一号 (Article 17, paragraph (1), item (i)), art-17/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-1/item-1
- suppl-4289-20/art-8/par-1/item-1: 第二号 → 消費税法施行規則 第十七条第一項第二号 (Article 17, paragraph (1), item (ii)), art-17/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-17/par-1/item-2
- suppl-4289-20/art-8/par-1/item-2: 消費税法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-8/par-1/item-2: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-2 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-8/par-1/item-2: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/ja/consumption-tax-act/art-19/par-4 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-8/par-1/item-2: 次号 → 消費税法施行規則 附則第八条第一項第三号 (Supplementary Provisions, Article 8, paragraph (1), item (iii)), suppl-4289-20/art-8/par-1/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-3
- suppl-4289-20/art-8/par-1/item-2: 附則第十条 → 消費税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4289-20/art-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10
- suppl-4289-20/art-8/par-1/item-3: 前号 → 消費税法施行規則 附則第八条第一項第二号 (Supplementary Provisions, Article 8, paragraph (1), item (ii)), suppl-4289-20/art-8/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-2
- suppl-4289-20/art-8/par-1/item-3: 消費税法第九条第一項 → 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-4289-20/art-9/par-1: この条 → 消費税法施行規則 附則第九条 (Supplementary Provisions, Article 9), suppl-4289-20/art-9 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9
- suppl-4289-20/art-9/par-1: 同法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-9/par-1: 次条から附則第十二条まで → 消費税法施行規則 附則第十条 (Supplementary Provisions, Article 10), suppl-4289-20/art-10 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10
- suppl-4289-20/art-9/par-1: 次条から附則第十二条まで → 消費税法施行規則 附則第十一条 (Supplementary Provisions, Article 11), suppl-4289-20/art-11 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-11
- suppl-4289-20/art-9/par-1: 次条から附則第十二条まで → 消費税法施行規則 附則第十二条 (Supplementary Provisions, Article 12), suppl-4289-20/art-12 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-12
- suppl-4289-20/art-9/par-1: 消費税法施行規則第六条第一項から第八項まで → 消費税法施行規則 第六条の二第二項 (Article 6-2, paragraph (2)), art-6-2/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-6-2/par-2
- suppl-4289-20/art-9/par-2: 三十年改正令第一条 → e-Gov law 430CO0000000135, 第一条 (Article 1), art-1 — not held in this collection
- suppl-4289-20/art-10/par-1: 消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-18/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-10/par-1: 消費税法施行規則第十二条第三項 → 消費税法施行規則 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-12/par-3
- suppl-4289-20/art-11/par-1: 消費税法施行規則第二十七条第一項 → 消費税法施行規則 第二十七条第一項 (Article 27, paragraph (1)), art-27/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-1
- suppl-4289-20/art-11/par-1: 第三項 → 消費税法施行規則 第二十七条第三項 (Article 27, paragraph (3)), art-27/par-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-3
- suppl-4289-20/art-11/par-1: 同条第一項第一号 → 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-4289-20/art-11/par-1: この条 → 消費税法施行規則 第二十七条 (Article 27), art-27 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27
- suppl-4289-20/art-11/par-1: 同項第三号 → 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
- suppl-4289-20/art-11/par-1: 同項第五号 → 消費税法施行規則 第二十七条第一項第五号 (Article 27, paragraph (1), item (v)), art-27/par-1/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-1/item-5
- suppl-4289-20/art-11/par-1: 法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-37/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-11/par-1: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第一号 (Article 57, paragraph (5), item (i)), art-57/par-5/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-1 (e-Gov law ID 363CO0000000360)
- suppl-4289-20/art-11/par-1: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第二号 (Article 57, paragraph (5), item (ii)), art-57/par-5/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-2 (e-Gov law ID 363CO0000000360)
- suppl-4289-20/art-11/par-1: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第三号 (Article 57, paragraph (5), item (iii)), art-57/par-5/item-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-3 (e-Gov law ID 363CO0000000360)
- suppl-4289-20/art-11/par-1: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第四号 (Article 57, paragraph (5), item (iv)), art-57/par-5/item-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-4 (e-Gov law ID 363CO0000000360)
- suppl-4289-20/art-11/par-1: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第五号 (Article 57, paragraph (5), item (v)), art-57/par-5/item-5 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-5 (e-Gov law ID 363CO0000000360)
- suppl-4289-20/art-11/par-1: 令第五十七条第五項第一号から第六号まで → 消費税法施行令 第五十七条第五項第六号 (Article 57, paragraph (5), item (vi)), art-57/par-5/item-6 — https://japanlaw.org/ja/consumption-tax-act-enforcement-order/art-57/par-5/item-6 (e-Gov law ID 363CO0000000360)
## Cited by
12 provisions cite this one. No official source publishes this direction.
- 消費税法施行規則 附則第一条第一項第一号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-1
- 消費税法施行規則 附則第一条第一項第二号イ（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-2/sub-1
- 消費税法施行規則 附則第一条第一項第二号ロ（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-2/sub-2
- 消費税法施行規則 附則第一条第一項第三号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-1/par-1/item-3
- 消費税法施行規則 附則第二条第一項（届出書の記載事項等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-2/par-1
- 消費税法施行規則 附則第三条第一項 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-3/par-1
- 消費税法施行規則 附則第六条第一項第三号（有料老人ホームにおける飲食料品の提供の対象となる入居者の範囲） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-6/par-1/item-3
- 消費税法施行規則 附則第七条第一項第一号ロ（経過措置規定の適用を受ける場合における申告書に添付すべき書類の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-2
- 消費税法施行規則 附則第七条第一項第一号ハ（経過措置規定の適用を受ける場合における申告書に添付すべき書類の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-3
- 消費税法施行規則 附則第八条第一項第二号（改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-2
- 消費税法施行規則 附則第八条第一項第三号（改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-8/par-1/item-3
- 消費税法施行規則 附則第九条第一項（輸出免税物品購入記録票等の記載事項等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-9/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-20261106T203801-001, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-027, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-029, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-030, 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-20261106T203801-030, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-031, 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-20261106T203801-031, 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