# 消費税法 / Consumption Tax Act — 第十六条 (Supplementary Provisions, Article 16) - 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: 第十六条 (Supplementary Provisions, Article 16)（小規模事業者等に係る限界控除に関する経過措置） — address `suppl-3631-108/art-16` - 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-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-16 - 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. --- ### 第十六条（小規模事業者等に係る限界控除に関する経過措置） — Transitional Measures Concerning Marginal Deduction for Small-Scale Business Operators, etc. caption: machine translation, not official suppl-3631-108/art-16 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-16 **第一項** 個人事業者（第四十条第三項の規定の適用を受ける個人事業者を除く。）の適用日の属する課税期間に係る同条の規定の適用については、同条第一項中「六千万円」とあるのは「四千五百万円」と、「三千万円」とあるのは「二千二百五十万円」とする。 suppl-3631-108/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-16/par-1 With respect to the application of Article 40 to the taxable period that includes the application date of an individual business operator (excluding an individual business operator to whom Article 40, paragraph (3) applies), the phrase "60 million yen" in paragraph (1) of that Article is deemed to be replaced with "45 million yen", and the phrase "30 million yen" with "22.5 million yen". machine translation, not official **第二項** 第四十条第三項の規定は、課税期間が適用日前に開始し、適用日以後に終了する法人について準用する。この場合において、同項中「当該課税期間の月数」とあるのは、「平成元年四月一日から当該課税期間の末日までの期間の月数」と読み替えるものとする。 suppl-3631-108/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-16/par-2 The provisions of Article 40, paragraph (3) apply mutatis mutandis to a corporation whose taxable period began before the application date and ends on or after the application date. In this case, the phrase "the number of months in that taxable period" in that paragraph is deemed to be replaced with "the number of months in the period from April 1, 1989 to the last day of that taxable period". machine translation, not official ## 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