# 消費税法施行規則 / Regulation for Enforcement of the Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) This is the Markdown twin of https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4. 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 (Supplementary Provisions, Article 4)（消費税法施行規則の一部改正に伴う経過措置） — address `suppl-5069-66/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-5069-66/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 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（消費税法施行規則の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act caption: machine translation, not official suppl-5069-66/art-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4 **第一項** 附則第二条第一項に規定する国民健康保険の被保険者証について、経過期間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号ニ中「又は」とあるのは、「、租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第四条第一項（消費税法施行規則の一部改正に伴う経過措置）に規定する国民健康保険の被保険者証又は」とする。 suppl-5069-66/art-4/par-1 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-1 With respect to the certificate of insured person for National Health Insurance prescribed in Article 2, paragraph (1) of the Supplementary Provisions, for the application, during the transitional period, of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase ", or a health insurance specially-insured day laborer certificate book" in item (i), (d) of that paragraph is deemed to be replaced with ", the certificate of insured person for National Health Insurance prescribed in Article 4, paragraph (1) (Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024), or a health insurance specially-insured day laborer certificate book". machine translation, not official **第二項** 附則第二条第二項に規定する健康保険の被保険者証について、経過期間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号ニ中「又は」とあるのは、「、租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第四条第二項（消費税法施行規則の一部改正に伴う経過措置）に規定する健康保険の被保険者証又は」とする。 suppl-5069-66/art-4/par-2 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-2 With respect to the certificate of insured person for Health Insurance prescribed in Article 2, paragraph (2) of the Supplementary Provisions, for the application, during the transitional period, of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase ", or a health insurance specially-insured day laborer certificate book" in item (i), (d) of that paragraph is deemed to be replaced with ", the certificate of insured person for Health Insurance prescribed in Article 4, paragraph (2) (Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024), or a health insurance specially-insured day laborer certificate book". machine translation, not official **第三項** 附則第二条第三項に規定する船員保険の被保険者証について、経過期間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号ニ中「又は」とあるのは、「、租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第四条第三項（消費税法施行規則の一部改正に伴う経過措置）に規定する船員保険の被保険者証又は」とする。 suppl-5069-66/art-4/par-3 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-3 With respect to the certificate of insured person for Mariners' Insurance prescribed in Article 2, paragraph (3) of the Supplementary Provisions, for the application, during the transitional period, of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase ", or a health insurance specially-insured day laborer certificate book" in item (i), (d) of that paragraph is deemed to be replaced with ", the certificate of insured person for Mariners' Insurance prescribed in Article 4, paragraph (3) (Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024), or a health insurance specially-insured day laborer certificate book". machine translation, not official **第四項** 附則第二条第四項に規定する後期高齢者医療の被保険者証について、経過期間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号ニ中「又は」とあるのは、「、租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第四条第四項（消費税法施行規則の一部改正に伴う経過措置）に規定する後期高齢者医療の被保険者証又は」とする。 suppl-5069-66/art-4/par-4 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-4 With respect to the certificate of insured person for medical care for the latter-stage elderly prescribed in Article 2, paragraph (4) of the Supplementary Provisions, for the application, during the transitional period, of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase ", or a health insurance specially-insured day laborer certificate book" in item (i), (d) of that paragraph is deemed to be replaced with ", the certificate of insured person for medical care for the latter-stage elderly prescribed in Article 4, paragraph (4) (Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024), or a health insurance specially-insured day laborer certificate book". machine translation, not official **第五項** 附則第二条第五項に規定する国家公務員共済組合の組合員証について、経過期間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号ニ中「又は健康保険日雇特例被保険者手帳」とあるのは、「、健康保険日雇特例被保険者手帳又は租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第四条第五項（消費税法施行規則の一部改正に伴う経過措置）に規定する国家公務員共済組合の組合員証」とする。 suppl-5069-66/art-4/par-5 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-5 With respect to the membership certificate of a National Public Servants Mutual Aid Association prescribed in Article 2, paragraph (5) of the Supplementary Provisions, for the application, during the transitional period, of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase ", or a health insurance specially-insured day laborer certificate book" in item (i), (d) of that paragraph is deemed to be replaced with ", a health insurance specially-insured day laborer certificate book, or the membership certificate of a National Public Servants Mutual Aid Association prescribed in Article 4, paragraph (5) (Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024)". machine translation, not official **第六項** 附則第二条第六項に規定する地方公務員共済組合の組合員証について、経過期間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号ニ中「又は健康保険日雇特例被保険者手帳」とあるのは、「、健康保険日雇特例被保険者手帳又は租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第四条第六項（消費税法施行規則の一部改正に伴う経過措置）に規定する地方公務員共済組合の組合員証」とする。 suppl-5069-66/art-4/par-6 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-6 With respect to the membership certificate of a Local Public Servants Mutual Aid Association prescribed in Article 2, paragraph (6) of the Supplementary Provisions, for the application, during the transitional period, of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase ", or a health insurance specially-insured day laborer certificate book" in item (i), (d) of that paragraph is deemed to be replaced with ", a health insurance specially-insured day laborer certificate book, or the membership certificate of a Local Public Servants Mutual Aid Association prescribed in Article 4, paragraph (6) (Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024)". machine translation, not official **第七項** 附則第二条第七項に規定する私立学校教職員共済制度の加入者証について、経過期間における消費税法施行規則第十五条の七第一項の規定の適用については、同項第一号ニ中「又は健康保険日雇特例被保険者手帳」とあるのは、「、健康保険日雇特例被保険者手帳又は租税特別措置法施行規則等の一部を改正する省令（令和六年財務省令第六十六号）附則第四条第七項（消費税法施行規則の一部改正に伴う経過措置）に規定する私立学校教職員共済制度の加入者証」とする。 suppl-5069-66/art-4/par-7 · https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/suppl-5069-66/art-4/par-7 With respect to the participant certificate of the Private School Personnel Mutual Aid System prescribed in Article 2, paragraph (7) of the Supplementary Provisions, for the application, during the transitional period, of Article 15-7, paragraph (1) of the Regulation for Enforcement of the Consumption Tax Act, the phrase ", or a health insurance specially-insured day laborer certificate book" in item (i), (d) of that paragraph is deemed to be replaced with ", a health insurance specially-insured day laborer certificate book, or the participant certificate of the Private School Personnel Mutual Aid System prescribed in Article 4, paragraph (7) (Transitional Measures Accompanying the Partial Amendment of the Regulation for Enforcement of the Consumption Tax Act) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Act on Special Measures Concerning Taxation, etc. (Ministry of Finance Order No. 66 of 2024)". machine translation, not official --- ## Cites - suppl-5069-66/art-4/par-1: 消費税法施行規則第十五条の七第一項 → 消費税法施行規則 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1 - suppl-5069-66/art-4/par-1: 同項第一号 → 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-5069-66/art-4/par-2: 消費税法施行規則第十五条の七第一項 → 消費税法施行規則 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1 - suppl-5069-66/art-4/par-2: 同項第一号 → 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-5069-66/art-4/par-3: 消費税法施行規則第十五条の七第一項 → 消費税法施行規則 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1 - suppl-5069-66/art-4/par-3: 同項第一号 → 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-5069-66/art-4/par-4: 消費税法施行規則第十五条の七第一項 → 消費税法施行規則 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1 - suppl-5069-66/art-4/par-4: 同項第一号 → 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-5069-66/art-4/par-5: 消費税法施行規則第十五条の七第一項 → 消費税法施行規則 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1 - suppl-5069-66/art-4/par-5: 同項第一号 → 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-5069-66/art-4/par-6: 消費税法施行規則第十五条の七第一項 → 消費税法施行規則 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1 - suppl-5069-66/art-4/par-6: 同項第一号 → 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-5069-66/art-4/par-7: 消費税法施行規則第十五条の七第一項 → 消費税法施行規則 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/consumption-tax-act-enforcement-regulation/art-15-7/par-1 - suppl-5069-66/art-4/par-7: 同項第一号 → 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 --- ## 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-20261106T203801-029, 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