# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4)

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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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-4289-20/art-4`
- 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-4
- 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
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They are never merged and never substituted for one another.

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### 第四条
<sup>suppl-4289-20/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4</sup>

**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。
<sup>suppl-4289-20/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-1</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>suppl-4289-20/art-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-4/par-2</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- 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

## 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

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## 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