# 消費税法 / Consumption Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — address `suppl-3631-108/art-13` - 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-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-13 - 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. --- ### 第十三条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators caption: machine translation, not official suppl-3631-108/art-13 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-13 **第一項** 第三十七条第一項に規定する事業者が、同項に規定する届出書を適用日前にその納税地を所轄する税務署長に提出した場合における同条の規定の適用については、同項中「記載した届出書を」とあるのは「記載した届出書を平成元年三月三十一日までに」と、「当該届出書を提出した日の属する課税期間の翌課税期間（当該届出書を提出した日の属する課税期間が事業を開始した日の属する課税期間その他の政令で定める課税期間である場合には、当該課税期間）」とあるのは「平成元年四月一日の属する課税期間」と、同条第三項中「同項に規定する翌課税期間」とあるのは「平成元年四月一日の属する課税期間」とする。 suppl-3631-108/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-13/par-1 With respect to the application of Article 37 in the case where a business operator prescribed in Article 37, paragraph (1) has submitted the written notification prescribed in that paragraph to the district director having jurisdiction over its place for tax payment before the application date, the phrase "a written notification" in that paragraph is deemed to be replaced with "by March 31, 1989, a written notification", the phrase "the taxable period following the taxable period that includes the day on which that written notification was submitted (or, if the taxable period that includes the day on which that written notification was submitted is the taxable period that includes the day on which the business operator commenced business or another taxable period specified by Cabinet Order, that taxable period)" with "the taxable period that includes April 1, 1989", and the phrase "the following taxable period prescribed in that paragraph" in paragraph (3) of that Article with "the taxable period that includes April 1, 1989". machine translation, not official --- ## Cites - suppl-3631-108/art-13/par-1: 第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-3631-108/art-13/par-1: 同条 → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37 - suppl-3631-108/art-13/par-1: 同条第三項 → 消費税法 第三十七条第三項 (Article 37, paragraph (3)), art-37/par-3 — https://japanlaw.org/en/consumption-tax-act/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/art-37/par-3 ## 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-20261013T073630-026, 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