# 消費税法 / Consumption Tax Act — 第十条 (Supplementary Provisions, Article 10) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — 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: 第十条 (Supplementary Provisions, Article 10)（個人事業者の納税地の特例に関する経過措置） — address `suppl-3631-108/art-10` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-10 - Every provision below carries its address and both URLs 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. --- ### 第十条（個人事業者の納税地の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on the Place for Tax Payment of Individual Business Operators caption: machine translation, not official suppl-3631-108/art-10 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-10 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-10 **第一項** 施行日前に所得税法第十六条第一項又は第二項（納税地の特例）の規定の適用を受けている個人事業者についての第二十一条第一項又は第二項の規定の適用については、施行日にこれらの規定に規定する書類の提出があつたものとみなす。 suppl-3631-108/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-10/par-1 In the application of Article 21, paragraph (1) or (2) to an individual business operator to which Article 16, paragraph (1) or (2) (Special Provisions on the Locality for Paying Over Taxes) of the Income Tax Act has applied before the Effective Date, the documents prescribed in those provisions are deemed to have been submitted on the Effective Date. machine translation, not official --- ## Cites - suppl-3631-108/art-10/par-1: 所得税法第十六条第一項 → 所得税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/income-tax-act/art-16/par-1 · https://japanlaw.org/l/340AC0000000033/art-16/par-1 - suppl-3631-108/art-10/par-1: 第二項 → 所得税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/income-tax-act/art-16/par-2 · https://japanlaw.org/l/340AC0000000033/art-16/par-2 - suppl-3631-108/art-10/par-1: 第二十一条第一項 → 消費税法 第二十一条第一項 (Article 21, paragraph (1)), art-21/par-1 — https://japanlaw.org/en/consumption-tax-act/art-21/par-1 · https://japanlaw.org/l/363AC0000000108/art-21/par-1 - suppl-3631-108/art-10/par-1: 第二項 → 消費税法 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — https://japanlaw.org/en/consumption-tax-act/art-21/par-2 · https://japanlaw.org/l/363AC0000000108/art-21/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第十九条第一項（政令への委任） — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-19/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-025, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13