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on 1 January 2027, in 3 months

Consumption Tax Act

消費税法（しょうひぜいほう）

Amended by

Act Partially Amending the Income Tax Act, etc.

所得税法等の一部を改正する法律

The whole text as amended, on e-Gov

The same amending law also changes

  • 1 April 2025 — This law
  • 1 April 2025 — Corporation Tax Act
  • 1 April 2025 — Income Tax Act
  • 1 April 2025 — Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures
  • 1 April 2025 — Act on General Rules for National Taxes
  • 1 April 2025 — Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  • 1 April 2025 — Act on Special Measures Concerning Taxation
  • 1 May 2025 — Act on Special Measures Concerning Taxation
  • 1 October 2025 — Act on Special Measures Concerning Taxation
  • 21 November 2025 — Act on Special Measures Concerning Taxation
  • 1 December 2025 — Income Tax Act
  • 1 December 2025 — Act on Special Measures Concerning Taxation
  • 18 December 2025 — Corporation Tax Act
  • 18 December 2025 — Income Tax Act
  • 1 January 2026 — Income Tax Act
  • 1 January 2026 — Act on Special Measures Concerning Taxation
  • 1 April 2026 — Corporation Tax Act
  • 1 April 2026 — Income Tax Act
  • 1 April 2026 — Act on General Rules for National Taxes
  • 1 April 2026 — Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
  • 1 April 2026 — Act on Special Measures Concerning Taxation
  • 1 October 2026 — This law
  • 1 October 2026 — Corporation Tax Act
  • 1 October 2026 — Income Tax Act
  • 1 November 2026 — This law
  • 1 November 2026 — Act on General Rules for National Taxes
  • 1 November 2026 — Act on Special Measures Concerning Taxation
  • 1 January 2027 — Income Tax Act
  • 1 January 2027 — Act on Special Measures Concerning Taxation

1 provision changed · 1 provision in the supplementary provisions

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

Article 59-2 · Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records第五十九条の二（電磁的記録に記録された事項に関する重加算税の特例）

Read it in the amended law
  • ChangedArticle 59-2, paragraph (1)

    In the case where, with respect to matters recorded in an electronic or magnetic record retained by a business operator (meaning the purchase record information prescribed in Article 8, paragraph (2) and other records specified by Cabinet Order, and excluding, where records retained in accordance with the provisions of this Act and other laws concerning consumption tax (including orders based on them) (hereinafter in this paragraph referred to as "specified electronic or magnetic records") are retained in a manner that satisfies the requirements specified by Ministry of Finance Order as contributing to the proper performance of tax liability for national taxes, those specified electronic or magnetic records (limited to those that have been retained, satisfying those requirements, continuously on or after the day on which that business operator retained the specified electronic or magnetic records); the same applies hereinafter in this paragraph), a return filed after the due date prescribed in Article 18, paragraph (2) (Filing of a Return after the Due Date) of the Act on General Rules for National Taxes or an amended return prescribed in Article 19, paragraph (3) (Amended Return) of that Act is filed for consumption tax, a reassessment is made under the provisions of Article 24 (Reassessment) or Article 26 (Reassessment of Previous Reassessment) of that Act, or a determination is made under the provisions of Article 25 (Determination) of that Act (hereinafter in this paragraph referred to as "return filed after the due date, etc."), and the case falls under Article 68, paragraph (1) or (2) (Heavy Penalty Tax) of that Act, the amount of heavy penalty tax under paragraphs (1) and (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax that is to be the basis prescribed in those provisions (if there are facts that are to be the basis for calculating that tax other than the facts relating to matters recorded in that electronic or magnetic record that give rise to that return filed after the due date, etc. (limited to those concerning facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), limited to the amount calculated, as provided by Cabinet Order, as the amount of tax based on the facts relating to matters recorded in an electronic or magnetic record) by 10 percent.

    事業者により保存されている電磁的記録（第八条第二項に規定する購入記録情報その他の政令で定めるものをいうい、この法律その他の消費税に関する法律（これらに基づく命令を含む。）の定めるところに従つて保存が行われているもの（以下この項において「特定電磁的記録」という。）であつてその保存が国税の納税義務の適正な履行に資するものとして財務省令で定める要件を満たしている場合における当該特定電磁的記録（当該事業者により当該特定電磁的記録の保存が行われた日以後引き続き当該要件を満たして保存が行われているものに限る。）を除く。以下この項において同じ。）に記録された事項に関し消費税につき国税通則法第十八条第二項（期限後申告）に規定する期限後申告書若しくは同法第十九条第三項（修正申告）に規定する修正申告書の提出、同法第二十四条（更正）若しくは第二十六条（再更正）の規定による更正又は同法第二十五条（決定）の規定による決定（以下この項において「期限後申告等」という。）があつた場合において、同法第六十八条第一項又は第二項（重加算税）の規定に該当するときは、同条第一項及び第二項の重加算税の額は、これらの規定にかかわらず、これらの規定により計算した金額に、これらの規定に規定する基礎となるべき税額（その税額の計算の基礎となるべき事実で当該期限後申告等の基因となる当該電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく税額として政令で定めるところにより計算した金額に限る。）に百分の十の割合を乗じて計算した金額を加算した金額とする。

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 23 · Transitional Measures on Special Provisions on Heavy Penalty Tax Concerning Matters Recorded in Electronic or Magnetic Records附則第二十三条（電磁的記録に記録された事項に関する重加算税の特例に関する経過措置）

Read it in the amended law
  • AddedSupplementary Provisions, Article 23, paragraph (1)

    The provisions of Article 59-2, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 5 apply to consumption tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date pursuant to the provisions of Article 10, paragraph (2) of that Act, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of that Act, the day on which that return of refund claim is submitted; hereinafter in this Article referred to as the "statutory tax return due date") arrives on or after January 1, 2027, and the provisions then in force continue to govern consumption tax for which the statutory tax return due date arrived before the first day of that month.

    第五条の規定による改正後の消費税法第五十九条の二第一項の規定は、令和九年一月一日以後に国税通則法第二条第七号に規定する法定申告期限（同法第十条第二項の規定により当該法定申告期限とみなされる期限を含み、同法第六十一条第一項第二号に規定する還付請求申告書については、当該還付請求申告書を提出した日とする。以下この条において「法定申告期限」という。）が到来する消費税について適用し、同月一日前に法定申告期限が到来した消費税については、なお従前の例による。