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Consumption Tax Act

消費税法（しょうひぜいほう）

Every amendment to this law that e-Gov records and, for those whose changes this site has read, what each one changes, provision by provision: the wording before and after, in Japanese and in English, with the words that change marked.

Promulgated, not yet in force

  • 1 November 2026

    in 16 days

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

    所得税法等の一部を改正する法律

    16 provisions changed · 3 provisions added · 1 provision removed · 1 provision in the supplementary provisions

    See what changes

  • 1 January 2027

    in 3 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

    所得税法等の一部を改正する法律

    1 provision changed · 1 provision in the supplementary provisions

    See what changes

  • 1 April 2027

    in 5 months

    Amended by

    Act Partially Amending the Immigration Control and Refugee Recognition Act and the Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 60 of 2024)

    出入国管理及び難民認定法及び外国人の技能実習の適正な実施及び技能実習生の保護に関する法律の一部を改正する法律

    1 provision changed · 1 provision in the supplementary provisions

    See what changes

  • 1 April 2027

    in 5 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    4 provisions in the supplementary provisions

    See what changes

  • By 16 April 2027

    at the latest, in 6 months

    Amended by

    Act Partially Amending the Act on the Activation of Science, Technology and Innovation Creation (Act No. 59 of 2026)

    科学技術・イノベーション創出の活性化に関する法律の一部を改正する法律

    1 provision changed · 1 provision in the supplementary provisions

    See what changes

  • 1 October 2027

    in 11 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    4 provisions in the supplementary provisions

    See what changes

  • 1 April 2028

    in 18 months

    Amended by

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    35 provisions changed · 86 provisions added · 13 provisions in the supplementary provisions

    See what changes

  • By 19 June 2030

    at the latest, in 4 years

    Amended by

    Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025)

    社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律

    1 provision changed · 3 provisions in the supplementary provisions

    See what changes

Other amendments e-Gov records

57 more amendments to this law that e-Gov records with no page of their own here: when each took effect, and the amending law. What each changed is not on this site yet.

  • 1 October 2026

    The text on this site

    Science Council of Japan Act (Act No. 70 of 2025)

    日本学術会議法

    The text after this amendment, on e-Gov

  • 1 October 2026

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2026

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2026

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2026

    Since replaced

    Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026)

    地方税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2026

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2025

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 20 June 2025

    Since replaced

    Act Partially Amending the National Pension Act, etc., and Other Matters, to Strengthen the Functions of the Pension System in Light of Socioeconomic Changes (Act No. 74 of 2025)

    社会経済の変化を踏まえた年金制度の機能強化のための国民年金法等の一部を改正する等の法律

    The text after this amendment, on e-Gov

  • 1 June 2025

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (extract) (Act No. 68 of 2022)

    刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律　抄

    The text after this amendment, on e-Gov

  • 1 April 2025

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 13 of 2025)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2025

    Since replaced

    Act Partially Amending the Basic Act on the Formation of a Digital Society, etc. to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 46 of 2024)

    情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るためのデジタル社会形成基本法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2025

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act on Japan Institute for Health Security (Act No. 47 of 2023)

    国立健康危機管理研究機構法の施行に伴う関係法律の整備に関する法律

    The text after this amendment, on e-Gov

  • 1 April 2025

    Since replaced

    Act Partially Amending the Private Schools Act (Act No. 21 of 2023)

    私立学校法の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2024

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 9 April 2024

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2024

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2024)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2024

    Since replaced

    Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 79 of 2023)

    金融商品取引法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2024

    Since replaced

    Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society (Act No. 44 of 2023)

    脱炭素社会の実現に向けた電気供給体制の確立を図るための電気事業法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 February 2024

    Since replaced

    Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 79 of 2023)

    金融商品取引法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 29 November 2023

    Since replaced

    Act Partially Amending the Financial Instruments and Exchange Act, etc. (Act No. 79 of 2023)

    金融商品取引法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2023

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2023

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 7 June 2023

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act on Japan Institute for Health Security (Act No. 47 of 2023)

    国立健康危機管理研究機構法の施行に伴う関係法律の整備に関する法律

    The text after this amendment, on e-Gov

  • 7 June 2023

    Since replaced

    Act Partially Amending the Electricity Business Act, etc. to Establish an Electricity Supply System for Realizing a Decarbonized Society (Act No. 44 of 2023)

    脱炭素社会の実現に向けた電気供給体制の確立を図るための電気事業法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 May 2023

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2023

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 3 of 2023)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2023

    Since replaced

    Act Partially Amending the Act on Securing Compensation for Automobile Accidents and the Act on Special Accounts (Act No. 65 of 2022)

    自動車損害賠償保障法及び特別会計に関する法律の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2023

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 January 2023

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 17 June 2022

    Since replaced

    Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Penal Code, etc. (Act No. 68 of 2022)

    刑法等の一部を改正する法律の施行に伴う関係法律の整理等に関する法律

    The text after this amendment, on e-Gov

  • 1 April 2022

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 4 of 2022)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2022

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 January 2022

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 January 2022

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2021

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2021

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 11 of 2021)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2020

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2020

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 8 of 2020)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2020

    Since replaced

    Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020)

    地方税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2020

    Since replaced

    Act Partially Amending the Act on Use of Information and Communications Technology in Administrative Procedures, etc., and Other Acts to Improve Convenience for Persons Concerned in Administrative Procedures, etc. and to Simplify and Streamline Administrative Operations through the Use of Information and Communications Technology (Act No. 16 of 2019)

    情報通信技術の活用による行政手続等に係る関係者の利便性の向上並びに行政運営の簡素化及び効率化を図るための行政手続等における情報通信の技術の利用に関する法律等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2020

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2019

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2019

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2019

    Since replaced

    Act Partially Amending the Local Tax Act, etc., and Other Matters (Act No. 13 of 2016)

    地方税法等の一部を改正する等の法律

    The text after this amendment, on e-Gov

  • 1 October 2019

    Since replaced

    Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012)

    社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律

    The text after this amendment, on e-Gov

  • 1 July 2019

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 July 2019

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2019

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 6 of 2019)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2019

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 10 April 2018

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2018

    Since replaced

    Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018)

    所得税法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 April 2018

    Since replaced

    Act Partially Amending the Agricultural Disaster Compensation Act (Act No. 74 of 2017)

    農業災害補償法の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 November 2017

    Since replaced

    Act on Proper Technical Intern Training and Protection of Technical Intern Trainees (Act No. 89 of 2016)

    外国人の技能実習の適正な実施及び技能実習生の保護に関する法律

    The text after this amendment, on e-Gov

  • 8 October 2017

    Since replaced

    Act Partially Amending the Customs Tariff Act, etc. (Act No. 16 of 2016)

    関税定率法等の一部を改正する法律

    The text after this amendment, on e-Gov

  • 1 October 2017

    Since replaced

    Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

    所得税法等の一部を改正する等の法律

    The text after this amendment, on e-Gov

  • 1 April 2017

    Since replaced

    Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017)

    所得税法等の一部を改正する等の法律

    The text after this amendment, on e-Gov

  • 1 April 2017

    Since replaced

    Act Partially Amending the Act on Compensation of Damages Related to Fishing Vessels and the Act on Compensation of Fishery Disaster, and Other Matters, to Improve the Compensation Systems for Fishery Management (Act No. 39 of 2016)

    漁業経営に関する補償制度の改善のための漁船損害等補償法及び漁業災害補償法の一部を改正する等の法律

    The text after this amendment, on e-Gov