# 消費税法 / Consumption Tax Act — 第五条 (Supplementary Provisions, Article 5) - 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: 第五条 (Supplementary Provisions, Article 5)（小規模事業者に係る納税義務の免除に関する経過措置） — address `suppl-3631-108/art-5` - 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-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5 - 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. --- ### 第五条（小規模事業者に係る納税義務の免除に関する経過措置） — Transitional Measures Concerning Exemption from Tax Liability for Small-Scale Business Operators caption: machine translation, not official suppl-3631-108/art-5 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-5 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5 **第一項** 第九条第一項に規定する基準期間における課税売上高（次項において「基準期間における課税売上高」という。）については、当該基準期間の初日が施行日前であるときは、この法律が、当該基準期間の初日から施行されていたものとして、同条第二項及び第三項の規定により計算する。 suppl-3631-108/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5/par-1 The taxable sales in the base period prescribed in Article 9, paragraph (1) (referred to as "taxable sales in the base period" in the following paragraph) are, if the first day of that base period is before the Effective Date, to be calculated under paragraphs (2) and (3) of that Article, on the assumption that this Act had been in effect from the first day of that base period. machine translation, not official **第二項** 前項の規定により基準期間における課税売上高を計算することにつき困難な事情があるときは、第九条第二項の規定にかかわらず、昭和六十四年一月一日から平成元年二月二十八日までの期間における課税売上高（当該期間中に国内において行つた課税資産の譲渡等の対価の額（第二十八条第一項に規定する対価の額をいう。）の合計額から当該期間中に行つた第九条第二項に規定する売上げに係る税抜対価の返還等の金額の合計額を控除した残額をいう。）に六を乗じて計算した金額を基準期間における課税売上高とすることができる。 suppl-3631-108/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5/par-2 If there are difficult circumstances in calculating the taxable sales in the base period under the preceding paragraph, then notwithstanding Article 9, paragraph (2), the amount calculated by multiplying by six the taxable sales for the period from January 1, 1989 to February 28, 1989 (meaning the balance remaining after deducting the total tax-exclusive refunds, etc. of consideration for sales prescribed in Article 9, paragraph (2) made during that period from the total amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1)) for taxable transfers, etc. of assets made in Japan during that period) may be treated as the taxable sales in the base period. machine translation, not official **第三項** 事業者が、第九条第四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項及び同条第六項の規定の適用については、同条第四項中「届出書を」とあるのは「届出書を平成元年三月三十一日までに」と、「当該提出をした日の属する課税期間の翌課税期間（当該提出を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、同条第六項中「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-5/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-5/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5/par-3 In the application of Article 9, paragraphs (4) and (6) to a case where a business operator has submitted the written notification prescribed in paragraph (4) of that Article to the district director having jurisdiction over its place for tax payment before the application date, the phrase "written notification" in paragraph (4) of that Article is deemed to be replaced with "written notification by March 31, 1989", the phrase "the taxable period following the taxable period that includes the day on which that submission was made (if the taxable period that includes the day on which that submission was made 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)" in that paragraph is deemed to be replaced with "the taxable period that includes April 1, 1989", and the phrase "the following taxable period prescribed in that paragraph" in paragraph (6) of that Article is deemed to be replaced with "the taxable period that includes April 1, 1989". machine translation, not official --- ## Cites - suppl-3631-108/art-5/par-1: 第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - suppl-3631-108/art-5/par-1: 次項 → 消費税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-3631-108/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5/par-2 - suppl-3631-108/art-5/par-1: 同条第二項 → 消費税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/consumption-tax-act/art-9/par-2 · https://japanlaw.org/l/363AC0000000108/art-9/par-2 - suppl-3631-108/art-5/par-1: 第三項 → 消費税法 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/en/consumption-tax-act/art-9/par-3 · https://japanlaw.org/l/363AC0000000108/art-9/par-3 - suppl-3631-108/art-5/par-2: 前項 → 消費税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-3631-108/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5/par-1 - suppl-3631-108/art-5/par-2: 第九条第二項 → 消費税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/en/consumption-tax-act/art-9/par-2 · https://japanlaw.org/l/363AC0000000108/art-9/par-2 - suppl-3631-108/art-5/par-2: 第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1 - suppl-3631-108/art-5/par-3: 第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4 - suppl-3631-108/art-5/par-3: 同条第六項 → 消費税法 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — https://japanlaw.org/en/consumption-tax-act/art-9/par-6 · https://japanlaw.org/l/363AC0000000108/art-9/par-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第五条第一項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5/par-1 - 消費税法 附則第五条第二項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-5/par-2 - 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 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13