# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第四条の二 (Supplementary Provisions, Article 4-2) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2. 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: 第四条の二 (Supplementary Provisions, Article 4-2)（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — address `suppl-4309-18/art-4-2` - 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-4309-18/art-4-2 - 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. --- ### 第四条の二（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers caption: machine translation, not official suppl-4309-18/art-4-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2 **第一項** 二十八年改正法附則第五十一条の二第一項に規定する適格請求書発行事業者の同項の規定の適用を受ける課税期間における第一条の規定による改正後の消費税法施行規則（以下この条において「新規則」という。）第二十二条第四項及び消費税法施行規則第二十七条第四項の規定の適用については、新規則第二十二条第四項中「第三十七条第一項」とあるのは「第三十七条第一項又は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）附則第五十一条の二第一項」と、消費税法施行規則第二十七条第四項中「第三十七条第一項」とあるのは「第三十七条第一項又は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）附則第五十一条の二第一項」と、「同項の」とあるのは「これらの」とする。 suppl-4309-18/art-4-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2/par-1 In applying Article 22, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (hereinafter in this Article referred to as the "New Regulation") and Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act in a taxable period in which a qualified invoice issuer prescribed in Article 51-2, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act is subject to the application of that paragraph, the phrase "Article 37, paragraph (1) of the Act" in Article 22, paragraph (4) of the New Regulation is deemed to be replaced with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37, paragraph (1) of the Act" in Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act with "Article 37, paragraph (1) of the Act or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "to which that paragraph applies" in Article 27, paragraph (4) of the Regulation for Enforcement of the Consumption Tax Act with "to which those provisions apply". machine translation, not official --- ## Cites - suppl-4309-18/art-4-2/par-1: この条 → 消費税法施行規則 附則第四条の二 (Supplementary Provisions, Article 4-2), suppl-4309-18/art-4-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2 - suppl-4309-18/art-4-2/par-1: 第二十二条第四項 → 消費税法施行規則 第二十二条第四項 (Article 22, paragraph (4)), art-22/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-22/par-4 - suppl-4309-18/art-4-2/par-1: 消費税法施行規則第二十七条第四項 → 消費税法施行規則 第二十七条第四項 (Article 27, paragraph (4)), art-27/par-4 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-27/par-4 ## 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-4309-18/art-1/par-1/item-3 - 消費税法施行規則 附則第三条第一項（電子情報処理組織による申告の特例に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-3/par-1 - 消費税法施行規則 附則第四条の二第一項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-4309-18/art-4-2/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-20261106T203801-032, 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