# 消費税法 / Consumption Tax Act — 第十八条 (Supplementary Provisions, Article 18) - 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: 第十八条 (Supplementary Provisions, Article 18)（国、地方公共団体等に対する特例に関する経過措置） — address `suppl-3631-108/art-18` - 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-18 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-18 - 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. --- ### 第十八条（国、地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc. caption: machine translation, not official suppl-3631-108/art-18 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-18 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-18 **第一項** 第六十条第二項及び第三項の規定は、適用日以後に行われる資産の譲渡等、課税仕入れ及び課税貨物の保税地域からの引取りについて適用する。 suppl-3631-108/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-18/par-1 The provisions of Article 60, paragraphs (2) and (3) apply to transfers, etc. of assets, taxable purchases and taking out of taxable goods from a bonded area that take place on or after the application date. machine translation, not official --- ## Cites - suppl-3631-108/art-18/par-1: 第六十条第二項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/consumption-tax-act/art-60/par-2 · https://japanlaw.org/l/363AC0000000108/art-60/par-2 - suppl-3631-108/art-18/par-1: 第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 · https://japanlaw.org/l/363AC0000000108/art-60/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