# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-3. 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: 第三条 (Supplementary Provisions, Article 3) — address `suppl-4289-20/art-3` - 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-3 - 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). machine translation, not official --- ## Cites - 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) ## Cited by 1 provision cites 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 --- ## 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-20261106T203801-030, 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