# 消費税法 / Consumption Tax Act — 第七条 (Supplementary Provisions, Article 7) - 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: 第七条 (Supplementary Provisions, Article 7)（割賦販売等に係る資産の譲渡等の時期の特例等に関する経過措置） — address `suppl-3631-108/art-7` - 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-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-7 - 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. --- ### 第七条（割賦販売等に係る資産の譲渡等の時期の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on the Time of Transfer, etc. of Assets Relating to Instalment Sales or Similar Transactions, etc. caption: machine translation, not official suppl-3631-108/art-7 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-7 **第一項** 第十五条の規定は、適用日以後に行われる同条第一項に規定する棚卸資産又は役務の割賦販売等について適用する。 suppl-3631-108/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-7/par-1 Article 15 applies to instalment sales or similar transactions of inventory or services prescribed in paragraph (1) of that Article that are conducted on or after the application date. machine translation, not official **第二項** 第十六条の規定は、適用日以後に行われる同条第一項に規定する資産の延払条件付販売等又は同条第五項に規定する資産の延払条件付譲渡について適用する。 suppl-3631-108/art-7/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-3631-108/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-3631-108/art-7/par-2 Article 16 applies to sales on deferred payment terms of assets prescribed in paragraph (1) of that Article, or transfers of assets on deferred payment terms prescribed in paragraph (5) of that Article, that are conducted on or after the application date. machine translation, not official --- ## Cites - suppl-3631-108/art-7/par-1: 第十五条 → 消費税法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/consumption-tax-act/art-15 · https://japanlaw.org/l/363AC0000000108/art-15 - suppl-3631-108/art-7/par-1: 同条第一項 → 消費税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/art-15/par-1 - suppl-3631-108/art-7/par-2: 第十六条 → 消費税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/consumption-tax-act/art-16 · https://japanlaw.org/l/363AC0000000108/art-16 - suppl-3631-108/art-7/par-2: 同条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/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-20261013T073630-025, 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