# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十条 (Supplementary Provisions, Article 10) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-10. 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: 第十条 (Supplementary Provisions, Article 10)（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） — address `suppl-4289-20/art-10` - 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/art-10 - 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. caption: machine translation, not official 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". machine translation, not official --- ## Cites - 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 ## Cited by 3 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-20261106T203801-031, 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