# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 附　則 (Supplementary Provisions)

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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: 附　則 (Supplementary Provisions) — address `suppl-5039-18`
- 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-5039-18
- 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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## 附　則 令和三年三月三一日財務省令第一八号
<sup>suppl-5039-18 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-5039-18/art-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1</sup>

**第一項**  この省令は、令和三年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-5039-18/art-1/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1/par-1</sup>
This Ministerial Order comes into effect as of April 1, 2021; provided, however, that the provisions listed in the following items come into effect as of the date specified in each of those items:
<sup>machine translation, not official</sup>

  **一**  第一条中消費税法施行規則第五条第一項第二号の改正規定、同令第十五条の四第一項第一号チの改正規定、同項第二号の改正規定及び同令第十六条第二項の改正規定並びに次条及び附則第三条の規定　令和三年十月一日
  <sup>suppl-5039-18/art-1/par-1/item-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1/par-1/item-1</sup>
  the provisions amending Article 5, paragraph (1), item (ii) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 15-4, paragraph (1), item (i), (h) of that Regulation, the provisions amending item (ii) of that paragraph, and the provisions amending Article 16, paragraph (2) of that Regulation, and the provisions of the following Article and Article 3 of the Supplementary Provisions: October 1, 2021;
  <sup>machine translation, not official</sup>

  **二**  第一条中消費税法施行規則第七条第二項の改正規定、同令第十条の六第二項の改正規定、同令第十五条の四第三項の改正規定、同令第二十三条の四第一項の改正規定、同条第六項の改正規定及び同令第二十七条の次に二条を加える改正規定並びに第二条中消費税法施行規則等の一部を改正する省令附則第二条（見出しを含む。）の改正規定　令和四年一月一日
  <sup>suppl-5039-18/art-1/par-1/item-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1/par-1/item-2</sup>
  the provisions amending Article 7, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act in Article 1, the provisions amending Article 10-6, paragraph (2) of that Regulation, the provisions amending Article 15-4, paragraph (3) of that Regulation, the provisions amending Article 23-4, paragraph (1) of that Regulation, the provisions amending paragraph (6) of that Article, and the provisions adding two Articles after Article 27 of that Regulation, and the provisions amending Article 2 (including its heading) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. in Article 2: January 1, 2022.
  <sup>machine translation, not official</sup>

### 第二条（輸出取引等の証明に関する経過措置） — Transitional Measures on Proof of Export Transactions, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-5039-18/art-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2</sup>

**第一項**  第一条の規定による改正後の消費税法施行規則（次条において「新規則」という。）第五条第一項第二号及び第十六条第二項の規定は、令和三年十月一日以後にする同号に規定する輸出として行われる資産の譲渡若しくは貸付け又は同項に規定する資産の輸出に係る証明について適用し、同日前にした第一条の規定による改正前の消費税法施行規則（以下この条において「旧規則」という。）第五条第一項第二号に規定する輸出として行われる資産の譲渡若しくは貸付け又は旧規則第十六条第二項に規定する資産の輸出に係る証明については、なお従前の例による。
<sup>suppl-5039-18/art-2/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2/par-1</sup>
The provisions of Article 5, paragraph (1), item (ii) and Article 16, paragraph (2) of the Regulation for Enforcement of the Consumption Tax Act as amended by the provisions of Article 1 (referred to as the "New Regulation" in the following Article) apply to the proof relating to a transfer or lease of assets made as an export prescribed in that item, or relating to an export of assets prescribed in that paragraph, made on or after October 1, 2021, and the provisions then in force continue to govern the proof relating to a transfer or lease of assets made as an export prescribed in Article 5, paragraph (1), item (ii) of the Regulation for Enforcement of the Consumption Tax Act before amendment by the provisions of Article 1 (hereinafter in this Article referred to as the "Former Regulation"), or relating to an export of assets prescribed in Article 16, paragraph (2) of the Former Regulation, made before that date.
<sup>machine translation, not official</sup>

### 第三条（本人確認書類の範囲等に関する経過措置） — Transitional Measures on the Scope, etc. of Identity Verification Documents
<sup>caption: machine translation, not official</sup>
<sup>suppl-5039-18/art-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-3</sup>

**第一項**  新規則第十五条の四第一項第一号チ及び第二号の規定は、令和三年十月一日以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下この条において同じ。）が行う課税仕入れ（同法第三十条第十一項に規定する課税仕入れをいう。以下この条において同じ。）について適用し、同日前に国内において事業者が行った課税仕入れについては、なお従前の例による。
<sup>suppl-5039-18/art-3/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-3/par-1</sup>
The provisions of Article 15-4, paragraph (1), item (i), (h) and item (ii) of the New Regulation apply to taxable purchases (meaning taxable purchases prescribed in Article 30, paragraph (11) of the Consumption Tax Act; hereinafter the same applies in this Article) made in Japan by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of that Act; hereinafter the same applies in this Article) on or after October 1, 2021, and the provisions then in force continue to govern taxable purchases made in Japan by a business operator before that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-5039-18/art-1/par-1/item-1: 次条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-5039-18/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2
- suppl-5039-18/art-1/par-1/item-1: 附則第三条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5039-18/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-3
- suppl-5039-18/art-2/par-1: 次条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5039-18/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-3
- suppl-5039-18/art-2/par-1: 第五条第一項第二号 → 消費税法施行規則 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-5/par-1/item-2
- suppl-5039-18/art-2/par-1: 第十六条第二項 → 消費税法施行規則 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-16/par-2
- suppl-5039-18/art-2/par-1: この条 → 消費税法施行規則 附則第二条 (Supplementary Provisions, Article 2), suppl-5039-18/art-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2
- suppl-5039-18/art-3/par-1: 新規則第十五条の四第一項第一号 → 消費税法施行規則 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-1
- suppl-5039-18/art-3/par-1: 第二号 → 消費税法施行規則 第十五条の七第一項第二号 (Article 15-7, paragraph (1), item (ii)), art-15-7/par-1/item-2 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1/item-2
- suppl-5039-18/art-3/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-4 (e-Gov law ID 363AC0000000108)
- suppl-5039-18/art-3/par-1: この条 → 消費税法施行規則 附則第三条 (Supplementary Provisions, Article 3), suppl-5039-18/art-3 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-3
- suppl-5039-18/art-3/par-1: 同法第三十条第十一項 → 消費税法 第三十条第十一項 (Article 30, paragraph (11)), art-30/par-11 — https://japanlaw.org/ja/consumption-tax-act/art-30/par-11 (e-Gov law ID 363AC0000000108)

## 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一号（施行期日） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-1/par-1/item-1
- 消費税法施行規則 附則第二条第一項（輸出取引等の証明に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/art-2/par-1
- 消費税法施行規則 附則第三条第一項（本人確認書類の範囲等に関する経過措置） — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5039-18/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-20261106T203801-027, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-032, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-enforcement-regulation-20261106T203801-033, 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-20261106T203801-033, 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