# 消費税法 / Consumption Tax Act — 第十七条 (Supplementary Provisions, Article 17)
- 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: 第十七条 (Supplementary Provisions, Article 17)（課税資産の譲渡等についての中間申告に関する経過措置） — address `suppl-3631-108/art-17`
- 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-17
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-17
- 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.
---
### 第十七条（課税資産の譲渡等についての中間申告に関する経過措置） — Transitional Measures Concerning Interim Returns on Taxable Transfers, etc. of Assets
caption: machine translation, not official
suppl-3631-108/art-17 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-17 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-17
**第一項** 第四十二条の規定は、適用日の翌日以後に開始する同条第一項に規定する課税期間について適用する。
suppl-3631-108/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-17/par-1
The provisions of Article 42 apply to taxable periods prescribed in paragraph (1) of that Article that begin on or after the day following the application date.
machine translation, not official
---
## Cites
- suppl-3631-108/art-17/par-1: 第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 · https://japanlaw.org/l/363AC0000000108/art-42
- suppl-3631-108/art-17/par-1: 同条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
## 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