# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十一条 (Supplementary Provisions, Article 11) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-11. 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: 第十一条 (Supplementary Provisions, Article 11)（帳簿の記載事項等に関する経過措置） — address `suppl-4289-20/art-11` - 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-11 - 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. caption: machine translation, not official 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 --- ## Cites - 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 2 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 - 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