# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第十二条 (Supplementary Provisions, Article 12) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-12. 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: 第十二条 (Supplementary Provisions, Article 12)（課税標準額に対する消費税額の計算に関する経過措置） — address `suppl-4289-20/art-12` - 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-12 - 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 ## 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-20261106T203801-027, 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-20261106T203801-031, 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