# 消費税法 / Consumption Tax Act — 第六条 (Supplementary Provisions, Article 6) - 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: 第六条 (Supplementary Provisions, Article 6)（相続があつた場合の納税義務の免除の特例等の経過措置） — address `suppl-3631-108/art-6` - 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-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-6 - 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. --- ### 第六条（相続があつた場合の納税義務の免除の特例等の経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc. caption: machine translation, not official suppl-3631-108/art-6 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-6 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-6 **第一項** 第十条から第十二条までの規定は、施行日の翌日以後にこれらの規定に規定する相続、合併及び分割があつた場合について適用する。 suppl-3631-108/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-6/par-1 Articles 10 through 12 apply to cases where the inheritance, merger or split prescribed in those provisions takes place on or after the day following the Effective Date. machine translation, not official **第二項** 第十一条第二項若しくは第四項又は第十二条第二項から第五項までの規定の適用がある場合において、これらの規定に規定する基準期間に対応する期間の初日が施行日前であるときは、この法律が、当該期間の初日から施行されていたものとして、これらの規定を適用する。 suppl-3631-108/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-6/par-2 In the case where Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) apply, if the first day of the period corresponding to the base period prescribed in those provisions is before the Effective Date, those provisions are to be applied on the assumption that this Act had been in effect from the first day of that period. machine translation, not official --- ## Cites - suppl-3631-108/art-6/par-1: 第十条から第十二条まで → 消費税法 第十条 (Article 10), art-10 — https://japanlaw.org/en/consumption-tax-act/art-10 · https://japanlaw.org/l/363AC0000000108/art-10 - suppl-3631-108/art-6/par-1: 第十条から第十二条まで → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/consumption-tax-act/art-11 · https://japanlaw.org/l/363AC0000000108/art-11 - suppl-3631-108/art-6/par-1: 第十条から第十二条まで → 消費税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/consumption-tax-act/art-12 · https://japanlaw.org/l/363AC0000000108/art-12 - suppl-3631-108/art-6/par-2: 第十一条第二項 → 消費税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/consumption-tax-act/art-11/par-2 · https://japanlaw.org/l/363AC0000000108/art-11/par-2 - suppl-3631-108/art-6/par-2: 第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/consumption-tax-act/art-11/par-4 · https://japanlaw.org/l/363AC0000000108/art-11/par-4 - suppl-3631-108/art-6/par-2: 第十二条第二項から第五項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/art-12/par-2 - suppl-3631-108/art-6/par-2: 第十二条第二項から第五項まで → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12/par-3 · https://japanlaw.org/l/363AC0000000108/art-12/par-3 - suppl-3631-108/art-6/par-2: 第十二条第二項から第五項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/consumption-tax-act/art-12/par-4 · https://japanlaw.org/l/363AC0000000108/art-12/par-4 - suppl-3631-108/art-6/par-2: 第十二条第二項から第五項まで → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/consumption-tax-act/art-12/par-5 · https://japanlaw.org/l/363AC0000000108/art-12/par-5 ## 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-20261013T073630-025, 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