# 消費税法 / Consumption Tax Act — 第十四条 (Supplementary Provisions, Article 14) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第十四条 (Supplementary Provisions, Article 14)（小規模事業者に係る限界控除に関する経過措置） — address `suppl-4031-73/art-14` - 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/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-14 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第十四条（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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-20261013T073630-028, 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