# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7)

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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: 第七条 (Supplementary Provisions, Article 7)（経過措置規定の適用を受ける場合における申告書に添付すべき書類の記載事項） — address `suppl-4289-20/art-7`
- 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-7
- 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.

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### 第七条（経過措置規定の適用を受ける場合における申告書に添付すべき書類の記載事項） — Matters to Be Stated in Documents to Be Attached to Returns in the Case of Application of Transitional Measure Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4289-20/art-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7</sup>

**第一項**  改正令附則第十六条第一項に規定する財務省令で定める書類は、次の各号に掲げる場合の区分に応じ、当該各号に定める事項が記載された書類とする。
<sup>suppl-4289-20/art-7/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1</sup>
The documents specified by Ministry of Finance Order prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the Amending Order are, according to the category of cases listed in each of the following items, documents stating the matters specified in that item:
<sup>machine translation, not official</sup>

  **一**  改正法附則第三十八条第一項の規定の適用を受ける場合　次に掲げる事項
  <sup>suppl-4289-20/art-7/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1</sup>
  a case where the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act apply: the following matters:
  <sup>machine translation, not official</sup>

    **イ**  改正法附則第三十八条第一項に規定する適用対象期間の初日及び末日の年月日
    <sup>suppl-4289-20/art-7/par-1/item-1/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-1</sup>
    the dates of the first day and last day of the eligible period prescribed in Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act;
    <sup>machine translation, not official</sup>

    **ロ**  改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の元年軽減対象資産の譲渡等（改正法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。以下この号及び次号ロにおいて同じ。）の対価の額（消費税法第二十八条第一項に規定する対価の額をいう。以下この号及び次号において同じ。）の合計額の計算に関する明細（改正令附則第十四条第一項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細）
    <sup>suppl-4289-20/art-7/par-1/item-1/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-2</sup>
    a statement of the calculation of the total of the amounts of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of the Consumption Tax Act; hereinafter the same applies in this item and the following item) for 2019 reduced-rate transfers, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this item and (b) of the following item) during that eligible period, calculated under the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (1) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
    <sup>machine translation, not official</sup>

    **ハ**  改正法附則第三十八条第一項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するもの及び元年軽減対象資産の譲渡等に該当するものを除く。以下ハ及び次号ハにおいて同じ。）の対価の額の合計額の計算に関する明細（改正令附則第十四条第一項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税資産の譲渡等の対価の額の合計額の計算に関する明細）
    <sup>suppl-4289-20/art-7/par-1/item-1/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-3</sup>
    a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph and those that fall under 2019 reduced-rate transfers, etc. of assets; hereinafter the same applies in (c) and in (c) of the following item) during that eligible period, calculated under the provisions of Article 38, paragraph (1) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (1) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
    <sup>machine translation, not official</sup>

    **ニ**  改正法附則第三十八条第四項の規定の適用を受ける場合には、その旨
    <sup>suppl-4289-20/art-7/par-1/item-1/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-4</sup>
    where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies, a statement to that effect;
    <sup>machine translation, not official</sup>

    **ホ**  その他参考となるべき事項
    <sup>suppl-4289-20/art-7/par-1/item-1/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-5</sup>
    any other matters for reference;
    <sup>machine translation, not official</sup>

  **二**  改正法附則第三十八条第二項の規定の適用を受ける場合　次に掲げる事項
  <sup>suppl-4289-20/art-7/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2</sup>
  a case where the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act apply: the following matters:
  <sup>machine translation, not official</sup>

    **イ**  改正法附則第三十八条第二項に規定する適用対象期間の初日及び末日の年月日
    <sup>suppl-4289-20/art-7/par-1/item-2/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-1</sup>
    the dates of the first day and last day of the eligible period prescribed in Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act;
    <sup>machine translation, not official</sup>

    **ロ**  改正法附則第三十八条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細（改正令附則第十四条第二項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した元年軽減対象資産の譲渡等の対価の額の合計額の計算に関する明細）
    <sup>suppl-4289-20/art-7/par-1/item-2/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-2</sup>
    a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets during that eligible period, calculated under the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (2) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for 2019 reduced-rate transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
    <sup>machine translation, not official</sup>

    **ハ**  改正法附則第三十八条第二項（同条第四項の規定の適用を受ける場合を含む。）の規定により計算した当該適用対象期間中の課税資産の譲渡等の対価の額の合計額の計算に関する明細（改正令附則第十四条第二項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税資産の譲渡等の対価の額の合計額の計算に関する明細）
    <sup>suppl-4289-20/art-7/par-1/item-2/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-3</sup>
    a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets during that eligible period, calculated under the provisions of Article 38, paragraph (2) of the Supplementary Provisions of the Amending Act (including where paragraph (4) of that Article applies) (where Article 14, paragraph (2) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amounts of consideration for taxable transfers, etc. of assets, classified by each covered business prescribed in that paragraph to which that paragraph applies);
    <sup>machine translation, not official</sup>

    **ニ**  改正法附則第三十八条第四項の規定の適用を受ける場合には、その旨
    <sup>suppl-4289-20/art-7/par-1/item-2/sub-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-4</sup>
    where Article 38, paragraph (4) of the Supplementary Provisions of the Amending Act applies, a statement to that effect;
    <sup>machine translation, not official</sup>

    **ホ**  その他参考となるべき事項
    <sup>suppl-4289-20/art-7/par-1/item-2/sub-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2/sub-5</sup>
    any other matters for reference;
    <sup>machine translation, not official</sup>

  **三**  改正法附則第三十九条第一項の規定の適用を受ける場合　次に掲げる事項
  <sup>suppl-4289-20/art-7/par-1/item-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-3</sup>
  a case where the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act apply: the following matters:
  <sup>machine translation, not official</sup>

    **イ**  改正法附則第三十九条第一項に規定する適用対象期間の初日及び末日の年月日
    <sup>suppl-4289-20/art-7/par-1/item-3/sub-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-3/sub-1</sup>
    the dates of the first day and last day of the eligible period prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act;
    <sup>machine translation, not official</sup>

    **ロ**  改正法附則第三十九条第一項の規定により計算した当該適用対象期間中の課税仕入れ等の税額（同項に規定する課税仕入れ等の税額をいう。ロにおいて同じ。）の合計額の計算に関する明細（改正令附則第十四条第三項の規定の適用を受ける場合には、同項の規定の適用を受ける同項に規定する対象事業ごとに区分した課税仕入れ等の税額の合計額の計算に関する明細）
    <sup>suppl-4289-20/art-7/par-1/item-3/sub-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-3/sub-2</sup>
    a statement of the calculation of the total of the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act; hereinafter the same applies in this (b)) during that eligible period, calculated under the provisions of Article 39, paragraph (1) of the Supplementary Provisions of the Amending Act (where Article 14, paragraph (3) of the Supplementary Provisions of the Amending Order applies, a statement of the calculation of the total of the amount of tax on taxable purchases, etc., classified by each covered business prescribed in Article 14, paragraph (3) of the Supplementary Provisions of the Amending Order to which Article 14, paragraph (3) applies);
    <sup>machine translation, not official</sup>

    **ハ**  その他参考となるべき事項
    <sup>suppl-4289-20/art-7/par-1/item-3/sub-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-3/sub-3</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

---

## Cites
- suppl-4289-20/art-7/par-1/item-1/sub-2: この号 → 消費税法施行規則 附則第七条第一項第一号 (Supplementary Provisions, Article 7, paragraph (1), item (i)), suppl-4289-20/art-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1
- suppl-4289-20/art-7/par-1/item-1/sub-2: 次号 → 消費税法施行規則 附則第七条第一項第二号 (Supplementary Provisions, Article 7, paragraph (1), item (ii)), suppl-4289-20/art-7/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2
- suppl-4289-20/art-7/par-1/item-1/sub-2: 消費税法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-28/par-1 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-7/par-1/item-1/sub-3: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-9 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-7/par-1/item-1/sub-3: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-8-2 (e-Gov law ID 363AC0000000108)
- suppl-4289-20/art-7/par-1/item-1/sub-3: 次号 → 消費税法施行規則 附則第七条第一項第二号 (Supplementary Provisions, Article 7, paragraph (1), item (ii)), suppl-4289-20/art-7/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-2

## 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 附則第七条第一項第一号ロ（経過措置規定の適用を受ける場合における申告書に添付すべき書類の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-2
- 消費税法施行規則 附則第七条第一項第一号ハ（経過措置規定の適用を受ける場合における申告書に添付すべき書類の記載事項） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4289-20/art-7/par-1/item-1/sub-3

---

## 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
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch consumption-tax-act-enforcement-regulation-20261106T203801-030, translated 2026-11-07
- 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