# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4031-73` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4031-73 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73 - 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. --- ## 附　則 平成三年五月一五日法律第七三号 suppl-4031-73 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4031-73/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-1 **第一項** この法律は、平成三年十月一日から施行する。 suppl-4031-73/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-1/par-1 This Act comes into effect as of October 1, 1991. machine translation, not official ### 第二条（経過措置の原則） — Principles of Transitional Measures caption: machine translation, not official suppl-4031-73/art-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-2 **第一項** この附則に別段の定めがあるものを除き、改正後の消費税法（以下「新法」という。）の規定は、この法律の施行の日（以下「施行日」という。）以後に国内において事業者が行う資産の譲渡等及び施行日以後に国内において事業者が行う課税仕入れ並びに施行日以後に保税地域から引き取られる外国貨物に係る消費税について適用し、施行日前に国内において事業者が行った資産の譲渡等及び施行日前に国内において事業者が行った課税仕入れ並びに施行日前に保税地域から引き取った外国貨物に係る消費税については、なお従前の例による。 suppl-4031-73/art-2/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-2/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act after the amendment (hereinafter referred to as the "New Act") apply to consumption tax on transfers, etc. of assets made by a business operator in Japan on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date"), on taxable purchases made by a business operator in Japan on or after the Effective Date, and on foreign goods taken out of a bonded area on or after the Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by a business operator in Japan before the Effective Date, on taxable purchases made by a business operator in Japan before the Effective Date, and on foreign goods taken out of a bonded area before the Effective Date. machine translation, not official ### 第三条（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-4031-73/art-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-3 **第一項** 施行日以後に開始する消費税法第十九条に規定する課税期間（以下「課税期間」という。）に係る新法第九条第一項に規定する基準期間における課税売上高（次条第一項において「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、新法別表第一第七号から第十三号までの規定（改正前の消費税法（以下「旧法」という。）別表第一第七号に掲げる資産の譲渡等で政令で定めるもの及び同表第八号に掲げる資産の譲渡等に該当するもの以外の資産の譲渡等に係る部分に限る。次条において同じ。）が、当該基準期間の初日から施行されていたものとして、新法第九条第二項及び第三項の規定により計算する。 suppl-4031-73/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-3/par-1 With respect to the taxable sales in the base period prescribed in Article 9, paragraph (1) of the New Act (referred to as "taxable sales in the base period" in paragraph (1) of the following Article) for a taxable period prescribed in Article 19 of the Consumption Tax Act (hereinafter referred to as the "taxable period") that begins on or after the Effective Date, where the first day of that base period is before the Effective Date, the taxable sales are calculated under the provisions of Article 9, paragraphs (2) and (3) of the New Act as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act (limited to the portion relating to transfers, etc. of assets other than those specified by Cabinet Order among the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Consumption Tax Act before the amendment (hereinafter referred to as the "Former Act") and those that fall under the transfers, etc. of assets set out in item (viii) of that Table; the same applies in the following Article) had been in effect from the first day of that base period. machine translation, not official ### 第四条（相続があった場合の納税義務の免除の特例等に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Inheritance, etc. caption: machine translation, not official suppl-4031-73/art-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4 **第一項** 施行日以後に消費税法第十条第一項に規定する相続（以下この条において「相続」という。）、同法第十一条第一項若しくは第三項に規定する合併（以下この条において「合併」という。）又は同法第十二条第一項に規定する分割（以下この条において「分割」という。）があった場合における新法第十条第一項に規定する被相続人に係る基準期間における課税売上高、新法第十一条第一項若しくは第三項に規定する被合併法人に係る基準期間における課税売上高又は新法第十二条第一項に規定する分割親法人に係る基準期間における課税売上高については、当該基準期間の初日が施行日前であるときは、新法別表第一第七号から第十三号までの規定が、当該基準期間の初日から施行されていたものとして、新法第十条第一項、第十一条第一項若しくは第三項又は第十二条第一項の規定を適用する。 suppl-4031-73/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-1 In the case where, on or after the Effective Date, an inheritance prescribed in Article 10, paragraph (1) of the Consumption Tax Act (hereinafter in this Article referred to as "inheritance"), a merger prescribed in Article 11, paragraph (1) or (3) of that Act (hereinafter in this Article referred to as "merger"), or a company split prescribed in Article 12, paragraph (1) of that Act (hereinafter in this Article referred to as "company split") has taken place, with respect to the taxable sales in the base period of the decedent prescribed in Article 10, paragraph (1) of the New Act, the taxable sales in the base period of the merged corporation prescribed in Article 11, paragraph (1) or (3) of the New Act, or the taxable sales in the base period of the split-off parent corporation prescribed in Article 12, paragraph (1) of the New Act, where the first day of that base period is before the Effective Date, the provisions of Article 10, paragraph (1), Article 11, paragraph (1) or (3), or Article 12, paragraph (1) of the New Act apply as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act had been in effect from the first day of that base period. machine translation, not official **第二項** 合併又は分割があった場合において、施行日以後に開始する課税期間に係る新法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に規定する基準期間に対応する期間における課税売上高については、当該期間の初日が施行日前であるときは、新法別表第一第七号から第十三号までの規定が、当該期間の初日から施行されていたものとして、新法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を適用する。 suppl-4031-73/art-4/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-2 In the case where a merger or company split has taken place, with respect to the taxable sales in the period corresponding to the base period prescribed in Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) of the New Act for a taxable period beginning on or after the Effective Date, where the first day of that period is before the Effective Date, the provisions of Article 11, paragraph (2) or (4) or Article 12, paragraphs (2) through (5) of the New Act apply as if the provisions of Appended Table 1, items (vii) through (xiii) of the New Act had been in effect from the first day of that period. machine translation, not official **第三項** 前二項に定めるもののほか、相続、合併又は分割があった場合における新法第十条から第十二条までの規定の適用に関し必要な事項は、政令で定める。 suppl-4031-73/art-4/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-3 In addition to what is provided for in the preceding two paragraphs, particulars necessary for the application of the provisions of Articles 10 through 12 of the New Act in the case where an inheritance, merger or company split has taken place are specified by Cabinet Order. machine translation, not official ### 第五条（割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfers, etc. of Assets Relating to Instalment Sales or Similar Transactions caption: machine translation, not official suppl-4031-73/art-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-5 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-5 **第一項** 事業者が、施行日前に行った消費税法第十五条第一項に規定する棚卸資産又は役務の割賦販売等（新法別表第一第七号から第十二号までに掲げる資産の譲渡等に該当するもの（旧法別表第一第七号及び第八号に掲げる資産の譲渡等に該当するものを除く。）に限る。）につき同項の規定の適用を受けた場合において、当該割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法別表第一第七号から第十二号までの規定は、適用しない。 suppl-4031-73/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-5/par-1 Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services prescribed in that paragraph made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act)), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment. machine translation, not official **第二項** 事業者が、施行日前に行った消費税法第十五条第一項に規定する棚卸資産又は役務の割賦販売等（新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するものに限る。）につき同項の規定の適用を受けた場合において、当該割賦販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法第六条第一項に規定する別表第一に掲げるものとみなす。 suppl-4031-73/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-5/par-2 Where a business operator has applied Article 15, paragraph (1) of the Consumption Tax Act to an instalment sale or similar transaction of inventory or services made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that instalment sale or similar transaction whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act. machine translation, not official ### 第六条（延払条件付販売等に係る資産の譲渡等の時期の特例を受ける場合における非課税に関する経過措置） — Transitional Measures Concerning Non-Taxation in the Case of Receiving Special Provisions on the Time of Transfers, etc. of Assets Relating to Sales on Deferred Payment Terms caption: machine translation, not official suppl-4031-73/art-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-6 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6 **第一項** 事業者が、施行日前に行った消費税法第十六条第一項の資産の同項に規定する延払条件付販売等（新法別表第一第七号、第十号及び第十二号に掲げる資産の譲渡等に該当するもの（旧法別表第一第七号に掲げる資産の譲渡等に該当するものを除く。）に限る。）につき同項の規定の適用を受けた場合において、当該延払条件付販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法別表第一第七号、第十号及び第十二号の規定は、適用しない。 suppl-4031-73/art-6/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-1 Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii), (x) and (xii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, item (vii) of the Former Act)), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the provisions of Appended Table 1, items (vii), (x) and (xii) of the New Act do not apply to the transfer, etc. of assets for the portion relating to that installment. machine translation, not official **第二項** 事業者が、施行日前に行った消費税法第十六条第一項の資産の同項に規定する延払条件付販売等（新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するものに限る。）につき同項の規定の適用を受けた場合において、当該延払条件付販売等に係る賦払金の額で施行日以後にその支払の期日が到来するものがあるときは、当該賦払金に係る部分の資産の譲渡等については、新法第六条第一項に規定する別表第一に掲げるものとみなす。 suppl-4031-73/art-6/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6/par-2 Where a business operator has applied Article 16, paragraph (1) of the Consumption Tax Act to a sale on deferred payment terms of assets under that paragraph, as prescribed in that paragraph, made before the Effective Date (limited to one that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act), if there is an amount of an installment of that sale on deferred payment terms whose payment due date arrives on or after the Effective Date, the transfer, etc. of assets for the portion relating to that installment is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act. machine translation, not official ### 第七条（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における非課税及び課税仕入れに関する経過措置） — Transitional Measures Concerning Non-Taxation and Taxable Purchases in the Case of Receiving Special Provisions on the Time, etc. of Transfers, etc. of Assets of Small-Scale Business Operators caption: machine translation, not official suppl-4031-73/art-7 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7 **第一項** 新法第十八条第一項の個人事業者が、施行日前に行った社会福祉事業等の資産の譲渡等（資産の譲渡等で新法別表第一第七号から第十三号までに掲げる資産の譲渡等に該当するもの（旧法別表第一第七号及び第八号に掲げる資産の譲渡等に該当するものを除く。）をいう。以下同じ。）につき、当該社会福祉事業等の資産の譲渡等に係る対価の額を収入した日が施行日以後であるときは、当該社会福祉事業等の資産の譲渡等については、新法別表第一第七号から第十三号までの規定は、適用しない。 suppl-4031-73/art-7/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-1 Where, with respect to a transfer, etc. of assets in social welfare services, etc. (meaning a transfer, etc. of assets that falls under the transfers, etc. of assets set out in Appended Table 1, items (vii) through (xiii) of the New Act (excluding those that fall under the transfers, etc. of assets set out in Appended Table 1, items (vii) and (viii) of the Former Act); the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets in social welfare services, etc. is on or after the Effective Date, the provisions of Appended Table 1, items (vii) through (xiii) of the New Act do not apply to that transfer, etc. of assets in social welfare services, etc. machine translation, not official **第二項** 新法第十八条第一項の個人事業者が、施行日前に行った社会福祉事業等の仕入れ（社会福祉事業等の資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は社会福祉事業等の資産の譲渡等に係る役務の提供を受けることをいう。以下同じ。）につき、当該社会福祉事業等の仕入れに係る費用の額を支出した日が施行日以後であるときは、当該社会福祉事業等の仕入れに係る新法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等については、なお従前の例による。 suppl-4031-73/art-7/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-2 Where, with respect to a purchase for social welfare services, etc. (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets in social welfare services, etc., or receiving the provision of services relating to a transfer, etc. of assets in social welfare services, etc.; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of costs was paid in respect of that purchase for social welfare services, etc. is on or after the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act relating to that purchase for social welfare services, etc. machine translation, not official **第三項** 新法第十八条第一項の個人事業者が、施行日前に行った授産作業の資産の譲渡等（資産の譲渡等で新法別表第一第七号イに規定する身体障害者授産施設、精神薄弱者授産施設及び授産施設を経営する事業において授産活動としての作業に基づき行われる資産の譲渡等に該当するものをいう。以下同じ。）又は授産作業の仕入れ（授産作業の資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は授産作業の資産の譲渡等に係る役務の提供を受けることをいう。以下同じ。）につき、当該授産作業の資産の譲渡等に係る対価の額を収入した日又は当該授産作業の仕入れに係る費用の額を支出した日が施行日以後であるときは、当該授産作業の資産の譲渡等については、新法第六条第一項に規定する別表第一に掲げるものとみなし、当該授産作業の仕入れについては、新法第三十条から第三十六条までの規定による仕入れに係る消費税額の控除等の適用を受ける課税仕入れに該当しないものとする。 suppl-4031-73/art-7/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7/par-3 Where, with respect to a transfer, etc. of assets from sheltered workshop work (meaning a transfer, etc. of assets that falls under a transfer, etc. of assets made on the basis of work as sheltered workshop activity in a business operating a sheltered workshop for persons with physical disabilities, a sheltered workshop for persons with intellectual disabilities or a sheltered workshop prescribed in Appended Table 1, item (vii), (a) of the New Act; the same applies hereinafter) or a purchase for sheltered workshop work (meaning receiving by transfer or lease the assets relating to a transfer, etc. of assets from sheltered workshop work, or receiving the provision of services relating to a transfer, etc. of assets from sheltered workshop work; the same applies hereinafter) made before the Effective Date by an individual business operator under Article 18, paragraph (1) of the New Act, the day on which the amount of consideration was received as revenue in respect of that transfer, etc. of assets from sheltered workshop work or the day on which the amount of costs was paid in respect of that purchase for sheltered workshop work is on or after the Effective Date, that transfer, etc. of assets from sheltered workshop work is deemed to be among those set out in Appended Table 1 prescribed in Article 6, paragraph (1) of the New Act, and that purchase for sheltered workshop work is not to fall under a taxable purchase subject to the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 of the New Act. machine translation, not official ### 第八条（仕入れに係る対価の返還等を受けた場合の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases in the Case of Receipt of a Refund, etc. of Consideration for Purchases caption: machine translation, not official suppl-4031-73/art-8 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-8 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-8 **第一項** 事業者が、施行日前に国内において行った社会福祉事業等の仕入れにつき、新法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合には、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。 suppl-4031-73/art-8/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-8/par-1 Where a business operator has received a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Act with respect to a purchase for social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under the provisions of that Article relating to that refund, etc. of consideration for purchases. machine translation, not official **第二項** 新法第三十二条の規定は、授産作業の仕入れに係る同条第一項に規定する仕入れに係る対価の返還等については、施行日以後に事業者が国内において当該授産作業の仕入れを行った場合について適用する。 suppl-4031-73/art-8/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-8/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-8/par-2 The provisions of Article 32 of the New Act apply, with respect to the refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article relating to a purchase for sheltered workshop work, to the case where a business operator makes that purchase for sheltered workshop work in Japan on or after the Effective Date. machine translation, not official **第三項** 事業者が、施行日前に保税地域から引き取った外国貨物で新法別表第二第六号及び第七号に掲げる外国貨物に該当するものにつき、新法第三十二条第四項に規定する消費税額の還付を受けた場合には、当該消費税額の還付に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。 suppl-4031-73/art-8/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-8/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-8/par-3 Where a business operator has received a refund of the amount of consumption tax prescribed in Article 32, paragraph (4) of the New Act with respect to foreign goods taken out of a bonded area before the Effective Date that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act, the provisions then in force continue to govern the calculation of the deduction of consumption tax on purchases under the provisions of that Article relating to the refund of that consumption tax. machine translation, not official ### 第九条（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置） — Transitional Measures Concerning Adjustment of Consumption Tax on Purchases in the Case of Conversion of an Adjustment-Target Fixed Asset for Taxable Business Use to Non-Taxable Business Use caption: machine translation, not official suppl-4031-73/art-9 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-9 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9 **第一項** 社会福祉事業等の資産の譲渡等を行う事業者（新法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が、社会福祉事業等の資産の譲渡等に係る業務の用に供するため、施行日前に国内において旧法第二条第一項第十六号に規定する調整対象固定資産（以下この条において「調整対象固定資産」という。）の課税仕入れを行い、又は施行日前に調整対象固定資産に該当する課税貨物を保税地域から引き取った場合において、当該調整対象固定資産を施行日以後引き続き当該業務の用に供している間は、当該調整対象固定資産については、新法第三十四条第一項に規定する課税資産の譲渡等に係る業務の用に供しているものとみなして、同条の規定を適用する。 suppl-4031-73/art-9/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9/par-1 Where a business operator that makes transfers, etc. of assets in social welfare services, etc. (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act) has made, in Japan before the Effective Date, a taxable purchase of an adjustment-target fixed asset prescribed in Article 2, paragraph (1), item (xvi) of the Former Act (hereinafter in this Article referred to as an "adjustment-target fixed asset") for use in operations relating to transfers, etc. of assets in social welfare services, etc., or has taken taxable goods that fall under adjustment-target fixed assets out of a bonded area before the Effective Date, then, while it continues on and after the Effective Date to use that adjustment-target fixed asset in those operations, that adjustment-target fixed asset is deemed to be used in operations relating to the taxable transfers, etc. of assets prescribed in Article 34, paragraph (1) of the New Act, and that Article applies. machine translation, not official ### 第十条（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — Transitional Measures Concerning Adjustment, etc. of Consumption Tax on Inventory in the Case of Ceasing to Be Exempted from Tax Liability caption: machine translation, not official suppl-4031-73/art-10 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10 **第一項** 新法第三十六条第一項の事業者が、施行日前に国内において行った社会福祉事業等の仕入れに係る棚卸資産又は施行日前に保税地域から引き取った外国貨物のうち新法別表第二第六号及び第七号に掲げる外国貨物に該当するもので棚卸資産に該当するものを有している場合には、当該社会福祉事業等の仕入れに係る棚卸資産又は当該外国貨物で棚卸資産に該当するものに係る同項の規定による消費税額の調整については、なお従前の例による。 suppl-4031-73/art-10/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-1 Where a business operator under Article 36, paragraph (1) of the New Act holds inventory relating to a purchase for social welfare services, etc. made in Japan before the Effective Date, or, among the foreign goods taken out of a bonded area before the Effective Date, those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act and also fall under inventory, the provisions then in force continue to govern the adjustment of consumption tax under that paragraph relating to the inventory relating to that purchase for social welfare services, etc. or to those foreign goods that fall under inventory. machine translation, not official **第二項** 新法第三十六条第一項の規定は、授産作業の仕入れに係る棚卸資産については、施行日以後に同項の事業者が国内において当該授産作業の仕入れを行った場合について適用する。 suppl-4031-73/art-10/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-2 The provisions of Article 36, paragraph (1) of the New Act apply, with respect to inventory relating to a purchase for sheltered workshop work, to the case where a business operator under that paragraph makes that purchase for sheltered workshop work in Japan on or after the Effective Date. machine translation, not official **第三項** 前二項の規定は、新法第三十六条第三項の個人事業者又は法人が同項の被相続人又は被合併法人の事業を承継した場合について準用する。この場合において、前二項中「第三十六条第一項」とあるのは「第三十六条第三項」と、「事業者」とあるのは「個人事業者又は法人」と、「国内」とあるのは「同項の被相続人又は被合併法人が国内」と、「保税地域」とあるのは「同項の被相続人又は被合併法人が保税地域」と読み替えるものとする。 suppl-4031-73/art-10/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-3 The provisions of the preceding two paragraphs apply mutatis mutandis to the case where an individual business operator or corporation under Article 36, paragraph (3) of the New Act has succeeded to the business of the decedent or merged corporation under that paragraph. In this case, the phrase "Article 36, paragraph (1)" in the preceding two paragraphs is deemed to be replaced with "Article 36, paragraph (3)", the phrase "business operator" with "individual business operator or corporation", the phrase "in Japan" with "by the decedent or merged corporation under Article 36, paragraph (3) of the New Act in Japan", and the phrase "taken out of a bonded area" with "that the decedent or merged corporation under Article 36, paragraph (3) of the New Act took out of a bonded area". machine translation, not official **第四項** 第一項及び第二項の規定は、新法第三十六条第五項の事業者が、新法第九条第一項本文の規定により消費税を納める義務が免除されることとなった場合について準用する。この場合において、第一項及び第二項中「第三十六条第一項」とあるのは、「第三十六条第五項」と読み替えるものとする。 suppl-4031-73/art-10/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-4 The provisions of paragraphs (1) and (2) apply mutatis mutandis to the case where a business operator under Article 36, paragraph (5) of the New Act comes to be exempted from the obligation to pay consumption tax under the provisions of the main clause of Article 9, paragraph (1) of the New Act. In this case, the phrase "Article 36, paragraph (1)" in paragraphs (1) and (2) is deemed to be replaced with "Article 36, paragraph (5)". machine translation, not official ### 第十一条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators caption: machine translation, not official suppl-4031-73/art-11 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-11 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-11 **第一項** 新法第三十七条第一項の規定は、施行日以後に開始する課税期間について適用し、施行日前に開始した課税期間については、なお従前の例による。 suppl-4031-73/art-11/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-11/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-11/par-1 The provisions of Article 37, paragraph (1) of the New Act apply to taxable periods beginning on or after the Effective Date, and the provisions then in force continue to govern taxable periods that began before the Effective Date. machine translation, not official **第二項** 施行日前に提出された旧法第三十七条第一項の規定による届出書は、新法第三十七条第一項の規定による届出書とみなして、同条の規定を適用する。 suppl-4031-73/art-11/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-11/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-11/par-2 A written notification under Article 37, paragraph (1) of the Former Act that was submitted before the Effective Date is deemed to be a written notification under Article 37, paragraph (1) of the New Act, and Article 37 of the New Act applies. machine translation, not official ### 第十二条（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax in the Case of Making a Refund, etc. of Consideration for Sales caption: machine translation, not official suppl-4031-73/art-12 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12 **第一項** 事業者（新法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条及び次条において同じ。）が、施行日前に国内において行った社会福祉事業等の資産の譲渡等につき、新法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。 suppl-4031-73/art-12/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12/par-1 Where a business operator (excluding a business operator whose obligation to pay consumption tax is exempted under the provisions of the main clause of Article 9, paragraph (1) of the New Act; the same applies hereinafter in this Article and the following Article) has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Act with respect to a transfer, etc. of assets in social welfare services, etc. made in Japan before the Effective Date, the provisions then in force continue to govern the deduction of consumption tax under the provisions of that Article relating to that refund, etc. of consideration for sales. machine translation, not official **第二項** 新法第三十八条の規定は、授産作業の資産の譲渡等に係る同条第一項に規定する売上げに係る対価の返還等については、施行日以後に事業者が国内において当該授産作業の資産の譲渡等を行った場合について適用する。 suppl-4031-73/art-12/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12/par-2 The provisions of Article 38 of the New Act apply, with respect to the refund, etc. of consideration for sales prescribed in paragraph (1) of that Article relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date. machine translation, not official ### 第十三条（貸倒れに係る消費税額の控除等に関する経過措置） — Transitional Measures Concerning Deduction of Consumption Tax Relating to Bad Debts, etc. caption: machine translation, not official suppl-4031-73/art-13 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13 **第一項** 事業者が、施行日前に国内において行った社会福祉事業等の資産の譲渡等に係る売掛金その他の債権につき、新法第三十九条第一項に規定する事実が生じたため、当該社会福祉事業等の資産の譲渡等の同項の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった社会福祉事業等の資産の譲渡等に係る同条の規定による消費税額の控除等については、なお従前の例による。 suppl-4031-73/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13/par-1 Where, with respect to accounts receivable or other claims relating to a transfer, etc. of assets in social welfare services, etc. made in Japan by a business operator before the Effective Date, a fact prescribed in Article 39, paragraph (1) of the New Act has occurred, with the result that it has become impossible to collect all or part of the tax-inclusive price of that transfer, etc. of assets in social welfare services, etc. as referred to in that paragraph, the provisions then in force continue to govern the deduction, etc. of consumption tax under the provisions of that Article relating to the transfer, etc. of assets in social welfare services, etc. for which collection has become impossible. machine translation, not official **第二項** 新法第三十九条の規定は、授産作業の資産の譲渡等に係る売掛金その他の債権については、施行日以後に事業者が国内において当該授産作業の資産の譲渡等を行った場合について適用する。 suppl-4031-73/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13/par-2 The provisions of Article 39 of the New Act apply, with respect to accounts receivable or other claims relating to a transfer, etc. of assets from sheltered workshop work, to the case where a business operator makes that transfer, etc. of assets from sheltered workshop work in Japan on or after the Effective Date. machine translation, not official ### 第十四条（小規模事業者に係る限界控除に関する経過措置） — Transitional Measures Concerning Marginal Deduction for Small-Scale Business Operators caption: machine translation, not official suppl-4031-73/art-14 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-14 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-14 **第一項** 新法第四十条の規定は、施行日以後に開始する課税期間について適用し、施行日前に開始した課税期間については、なお従前の例による。 suppl-4031-73/art-14/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-14/par-1 The provisions of Article 40 of the New Act apply to taxable periods beginning on or after the Effective Date, and the provisions then in force continue to govern taxable periods that began before the Effective Date. machine translation, not official ### 第十五条（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-4031-73/art-15 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-15 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-15 **第一項** 新法第四十二条及び第四十三条の規定は、新法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が施行日以後に開始する場合について適用し、当該課税期間が施行日前に開始した場合については、なお従前の例による。 suppl-4031-73/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-15/par-1 The provisions of Articles 42 and 43 of the New Act apply to the case where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the New Act begins on or after the Effective Date, and the provisions then in force continue to govern the case where that taxable period began before the Effective Date. machine translation, not official ### 第十六条（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-4031-73/art-16 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16 **第一項** 附則第七条の規定は、新法第六十条第二項の規定の適用を受ける国又は地方公共団体が施行日前に行った次に掲げる資産の譲渡等又は仕入れについて準用する。この場合において、附則第七条中「第十八条第一項の個人事業者」とあるのは「第六十条第二項の規定の適用を受ける国又は地方公共団体」と、「の額を収入した日」とあるのは「を収納すべき会計年度の末日」と、「額を支出した日」とあるのは「支出をすべき会計年度の末日」と、「第三十六条まで」とあるのは「第三十六条まで並びに第六十条第四項及び第五項」と読み替えるものとする。 suppl-4031-73/art-16/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-1 The provisions of Article 7 of the Supplementary Provisions apply mutatis mutandis to the following transfers, etc. of assets or purchases made before the Effective Date by the national government or a local government to which Article 60, paragraph (2) of the New Act applies. In this case, the phrase "an individual business operator under Article 18, paragraph (1) of the New Act" in Article 7 of the Supplementary Provisions is deemed to be replaced with "the national government or a local government to which Article 60, paragraph (2) of the New Act applies", the phrase "the day on which the amount of consideration was received as revenue" with "the last day of the fiscal year in which the consideration is to be received", the phrase "the day on which the amount of costs was paid" with "the last day of the fiscal year in which the costs are to be paid", and the phrase "Articles 30 through 36" with "Articles 30 through 36 and Article 60, paragraphs (4) and (5)": machine translation, not official **一** 社会福祉事業等の資産の譲渡等 suppl-4031-73/art-16/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-1/item-1 a transfer, etc. of assets in social welfare services, etc.; machine translation, not official **二** 社会福祉事業等の仕入れ suppl-4031-73/art-16/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-1/item-2 a purchase for social welfare services, etc.; machine translation, not official **三** 授産作業の資産の譲渡等 suppl-4031-73/art-16/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-1/item-3 a transfer, etc. of assets from sheltered workshop work; machine translation, not official **四** 授産作業の仕入れ suppl-4031-73/art-16/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-1/item-4 a purchase for sheltered workshop work. machine translation, not official **第二項** 新法第六十条第二項の規定の適用を受ける国又は地方公共団体が施行日前に外国貨物（新法別表第二第六号及び第七号に掲げる外国貨物に該当するものに限る。次項において同じ。）を保税地域から引き取った場合には、当該外国貨物につき課された又は課されるべき消費税額に係る新法第三十条から第三十六条まで並びに第六十条第四項及び第五項の規定による仕入れに係る消費税額の控除等については、なお従前の例による。 suppl-4031-73/art-16/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-2 Where the national government or a local government to which Article 60, paragraph (2) of the New Act applies has taken foreign goods (limited to those that fall under the foreign goods set out in Appended Table 2, items (vi) and (vii) of the New Act; the same applies in the following paragraph) out of a bonded area before the Effective Date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases under the provisions of Articles 30 through 36 and Article 60, paragraphs (4) and (5) of the New Act relating to the amount of consumption tax imposed or to be imposed on those foreign goods. machine translation, not official **第三項** 新法第六十条第三項の規定の適用を受ける同項に規定する法人が施行日前に行った第一項各号に掲げる資産の譲渡等又は仕入れに関する経過措置及び当該法人が施行日前に保税地域から引き取った外国貨物に係る仕入れに係る消費税額の控除等に関する経過措置については、前二項の規定に準じて、政令で定める。 suppl-4031-73/art-16/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-3 With respect to the transitional measures concerning the transfers, etc. of assets or purchases set out in the items of paragraph (1) made before the Effective Date by a corporation prescribed in Article 60, paragraph (3) of the New Act to which the provisions of that paragraph apply, and the transitional measures concerning the deduction, etc. of consumption tax on purchases relating to foreign goods that the corporation took out of a bonded area before the Effective Date, these are specified by Cabinet Order in accordance with the provisions of the preceding two paragraphs. machine translation, not official ### 第十七条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4031-73/art-17 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-17 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-17 **第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる消費税に係るこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4031-73/art-17/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-17/par-1 With respect to the application of penal provisions to acts committed before the enforcement of this Act and to acts committed after the enforcement of this Act in relation to consumption tax for which the provisions then in force are to continue to govern under the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第十八条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4031-73/art-18 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-18 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18 **第一項** 附則第二条から前条までに定めるもののほか、新法第九条第四項の規定による届出書の提出、新法第三十条第三項第二号の承認及び新法第三十七条第一項の規定による届出書の提出に関する経過措置その他この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4031-73/art-18/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18/par-1 Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, the transitional measures concerning the submission of a written notification under Article 9, paragraph (4) of the New Act, the approval under Article 30, paragraph (3), item (ii) of the New Act and the submission of a written notification under Article 37, paragraph (1) of the New Act, and other transitional measures necessary for the enforcement of this Act, are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4031-73/art-3/par-1: 消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19 - suppl-4031-73/art-3/par-1: 新法第九条第一項 → 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-4031-73/art-3/par-1: 次条第一項 → 消費税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4031-73/art-4/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-1 - suppl-4031-73/art-3/par-1: 新法別表第一第七号から第十三号まで → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-3/par-1: 次条 → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4031-73/art-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4 - suppl-4031-73/art-3/par-1: 新法第九条第二項 → 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-4031-73/art-3/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-4031-73/art-4/par-1: 消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/consumption-tax-act/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/art-10/par-1 - suppl-4031-73/art-4/par-1: この条 → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4031-73/art-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4 - suppl-4031-73/art-4/par-1: 同法第十一条第一項 → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/consumption-tax-act/art-11/par-1 · https://japanlaw.org/l/363AC0000000108/art-11/par-1 - suppl-4031-73/art-4/par-1: 第三項 → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/consumption-tax-act/art-11/par-3 · https://japanlaw.org/l/363AC0000000108/art-11/par-3 - suppl-4031-73/art-4/par-1: 同法第十二条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/art-12/par-1 - suppl-4031-73/art-4/par-1: 新法別表第一第七号から第十三号まで → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-4/par-2: 新法第十一条第二項 → 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-4031-73/art-4/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-4031-73/art-4/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-4031-73/art-4/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-4031-73/art-4/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-4031-73/art-4/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 - suppl-4031-73/art-4/par-2: 新法別表第一第七号から第十三号まで → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-4/par-3: 前二項 → 消費税法 附則第四条第一項 (Supplementary Provisions, Article 4, paragraph (1)), suppl-4031-73/art-4/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-1 - suppl-4031-73/art-4/par-3: 前二項 → 消費税法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4031-73/art-4/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-2 - suppl-4031-73/art-4/par-3: 新法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-4031-73/art-4/par-3: 新法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-4031-73/art-4/par-3: 新法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-4031-73/art-5/par-1: 消費税法第十五条第一項 → 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-4031-73/art-5/par-1: 新法別表第一第七号から第十二号まで → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-5/par-2: 消費税法第十五条第一項 → 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-4031-73/art-5/par-2: 新法別表第一第七号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-5/par-2: 新法第六条第一項 → 消費税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-6/par-1 - suppl-4031-73/art-6/par-1: 消費税法第十六条第一項 → 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 - suppl-4031-73/art-6/par-1: 新法別表第一第七号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-6/par-2: 消費税法第十六条第一項 → 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 - suppl-4031-73/art-6/par-2: 新法別表第一第七号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-6/par-2: 新法第六条第一項 → 消費税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-6/par-1 - suppl-4031-73/art-7/par-1: 新法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-4031-73/art-7/par-1: 新法別表第一第七号から第十三号まで → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-7/par-2: 新法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/en/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2 - suppl-4031-73/art-7/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36 - suppl-4031-73/art-7/par-3: 新法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1 - suppl-4031-73/art-7/par-3: 新法別表第一第七号 → 消費税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/consumption-tax-act/appdx-1 · https://japanlaw.org/l/363AC0000000108/appdx-1 - suppl-4031-73/art-7/par-3: 新法第六条第一項 → 消費税法 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — https://japanlaw.org/en/consumption-tax-act/art-6/par-1 · https://japanlaw.org/l/363AC0000000108/art-6/par-1 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/en/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2 - suppl-4031-73/art-7/par-3: 新法第三十条から第三十六条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36 - suppl-4031-73/art-8/par-1: 新法第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1 - suppl-4031-73/art-8/par-1: 同条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 - suppl-4031-73/art-8/par-2: 新法第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 - suppl-4031-73/art-8/par-2: 同条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1 - suppl-4031-73/art-8/par-3: 新法別表第二第六号 → 消費税法 別表第二第六号 (Appended Table 2, item (vi)), appdx-2/item-6 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6 - suppl-4031-73/art-8/par-3: 第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-7 - suppl-4031-73/art-8/par-3: 新法第三十二条第四項 → 消費税法 第三十二条第四項 (Article 32, paragraph (4)), art-32/par-4 — https://japanlaw.org/en/consumption-tax-act/art-32/par-4 · https://japanlaw.org/l/363AC0000000108/art-32/par-4 - suppl-4031-73/art-8/par-3: 同条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 - suppl-4031-73/art-9/par-1: 新法第九条第一項 → 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-4031-73/art-9/par-1: この条 → 消費税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4031-73/art-9 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-9 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9 - suppl-4031-73/art-9/par-1: 新法第三十四条第一項 → 消費税法 第三十四条第一項 (Article 34, paragraph (1)), art-34/par-1 — https://japanlaw.org/en/consumption-tax-act/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/art-34/par-1 - suppl-4031-73/art-9/par-1: 同条 → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34 - suppl-4031-73/art-10/par-1: 新法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1 - suppl-4031-73/art-10/par-1: 新法別表第二第六号 → 消費税法 別表第二第六号 (Appended Table 2, item (vi)), appdx-2/item-6 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6 - suppl-4031-73/art-10/par-1: 第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-7 - suppl-4031-73/art-10/par-2: 新法第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1 - suppl-4031-73/art-10/par-3: 前二項 → 消費税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-73/art-10/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-1 - suppl-4031-73/art-10/par-3: 前二項 → 消費税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4031-73/art-10/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-2 - suppl-4031-73/art-10/par-3: 新法第三十六条第三項 → 消費税法 第三十六条第三項 (Article 36, paragraph (3)), art-36/par-3 — https://japanlaw.org/en/consumption-tax-act/art-36/par-3 · https://japanlaw.org/l/363AC0000000108/art-36/par-3 - suppl-4031-73/art-10/par-4: 第一項 → 消費税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-4031-73/art-10/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-1 - suppl-4031-73/art-10/par-4: 第二項 → 消費税法 附則第十条第二項 (Supplementary Provisions, Article 10, paragraph (2)), suppl-4031-73/art-10/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-2 - suppl-4031-73/art-10/par-4: 新法第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/en/consumption-tax-act/art-36/par-5 · https://japanlaw.org/l/363AC0000000108/art-36/par-5 - suppl-4031-73/art-10/par-4: 新法第九条第一項 → 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-4031-73/art-11/par-1: 新法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-4031-73/art-11/par-2: 新法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-4031-73/art-11/par-2: 同条 → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37 - suppl-4031-73/art-12/par-1: 新法第九条第一項 → 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-4031-73/art-12/par-1: この条 → 消費税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4031-73/art-12 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12 - suppl-4031-73/art-12/par-1: 次条 → 消費税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4031-73/art-13 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13 - suppl-4031-73/art-12/par-1: 新法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - suppl-4031-73/art-12/par-1: 同条 → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/consumption-tax-act/art-38 · https://japanlaw.org/l/363AC0000000108/art-38 - suppl-4031-73/art-12/par-2: 新法第三十八条 → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/consumption-tax-act/art-38 · https://japanlaw.org/l/363AC0000000108/art-38 - suppl-4031-73/art-12/par-2: 同条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - suppl-4031-73/art-13/par-1: 新法第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1 - suppl-4031-73/art-13/par-1: 同条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39 - suppl-4031-73/art-13/par-2: 新法第三十九条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39 - suppl-4031-73/art-14/par-1: 新法第四十条 → 消費税法 第四十条 (Article 40), art-40 — https://japanlaw.org/en/consumption-tax-act/art-40 · https://japanlaw.org/l/363AC0000000108/art-40 - suppl-4031-73/art-15/par-1: 新法第四十二条 → 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-4031-73/art-15/par-1: 第四十三条 → 消費税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/consumption-tax-act/art-43 · https://japanlaw.org/l/363AC0000000108/art-43 - suppl-4031-73/art-15/par-1: 新法第四十二条第一項 → 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 - suppl-4031-73/art-15/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - suppl-4031-73/art-15/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 - suppl-4031-73/art-15/par-1: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8 - suppl-4031-73/art-16/par-1: 附則第七条 → 消費税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4031-73/art-7 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7 - suppl-4031-73/art-16/par-1: 新法第六十条第二項 → 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-4031-73/art-16/par-2: 新法第六十条第二項 → 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-4031-73/art-16/par-2: 新法別表第二第六号 → 消費税法 別表第二第六号 (Appended Table 2, item (vi)), appdx-2/item-6 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-6 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-6 - suppl-4031-73/art-16/par-2: 第七号 → 消費税法 別表第二第七号 (Appended Table 2, item (vii)), appdx-2/item-7 — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-7 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-7 - suppl-4031-73/art-16/par-2: 次項 → 消費税法 附則第十六条第三項 (Supplementary Provisions, Article 16, paragraph (3)), suppl-4031-73/art-16/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-3 - suppl-4031-73/art-16/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30 - suppl-4031-73/art-16/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31 - suppl-4031-73/art-16/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32 - suppl-4031-73/art-16/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33 - suppl-4031-73/art-16/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34 - suppl-4031-73/art-16/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35 - suppl-4031-73/art-16/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/en/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2 - suppl-4031-73/art-16/par-2: 新法第三十条から第三十六条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36 - suppl-4031-73/art-16/par-2: 第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/en/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4 - suppl-4031-73/art-16/par-2: 第五項 → 消費税法 第六十条第五項 (Article 60, paragraph (5)), art-60/par-5 — https://japanlaw.org/en/consumption-tax-act/art-60/par-5 · https://japanlaw.org/l/363AC0000000108/art-60/par-5 - suppl-4031-73/art-16/par-3: 新法第六十条第三項 → 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 - suppl-4031-73/art-16/par-3: 第一項 → 消費税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4031-73/art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-1 - suppl-4031-73/art-16/par-3: 前二項 → 消費税法 附則第十六条第二項 (Supplementary Provisions, Article 16, paragraph (2)), suppl-4031-73/art-16/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-2 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4031-73/art-10 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4031-73/art-11 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-11 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-11 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4031-73/art-12 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十三条 (Supplementary Provisions, Article 13), suppl-4031-73/art-13 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-13 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4031-73/art-14 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-14 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-14 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十五条 (Supplementary Provisions, Article 15), suppl-4031-73/art-15 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-15 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-15 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4031-73/art-16 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第十七条 (Supplementary Provisions, Article 17), suppl-4031-73/art-17 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-17 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-17 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4031-73/art-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-2 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4031-73/art-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-3 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4031-73/art-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4031-73/art-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-5 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-5 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4031-73/art-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-6 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-6 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4031-73/art-7 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-7 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4031-73/art-8 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-8 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-8 - suppl-4031-73/art-18/par-1: 附則第二条から前条まで → 消費税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4031-73/art-9 — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-9 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9 - suppl-4031-73/art-18/par-1: 新法第九条第四項 → 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-4031-73/art-18/par-1: 新法第三十条第三項第二号 → 消費税法 第三十条第三項第二号 (Article 30, paragraph (3), item (ii)), art-30/par-3/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-3/item-2 - suppl-4031-73/art-18/par-1: 新法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 消費税法 附則第三条第一項（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-4031-73/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-3/par-1 - 消費税法 附則第四条第一項（相続があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-1 - 消費税法 附則第四条第三項（相続があった場合の納税義務の免除の特例等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-4/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4/par-3 - 消費税法 附則第九条第一項（課税業務用調整対象固定資産を非課税業務用に転用した場合の仕入れに係る消費税額の調整に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-9/par-1 - 消費税法 附則第十条第三項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-3 - 消費税法 附則第十条第四項（納税義務の免除を受けないこととなった場合の棚卸資産に係る消費税額の調整等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-10/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-10/par-4 - 消費税法 附則第十二条第一項（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-12/par-1 - 消費税法 附則第十六条第一項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-1 - 消費税法 附則第十六条第二項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-2 - 消費税法 附則第十六条第三項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16/par-3 - 消費税法 附則第十八条第一項（政令への委任） — https://japanlaw.org/en/consumption-tax-act/suppl-4031-73/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-18/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-20261013T073630-027, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-028, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-029, 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