# 消費税法 / Consumption Tax Act — 第十六条 (Supplementary Provisions, Article 16)

- 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: 第十六条 (Supplementary Provisions, Article 16)（国、地方公共団体等に対する特例に関する経過措置） — address `suppl-4031-73/art-16`
- 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-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-16
- 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.

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### 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.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**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。
<sup>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</sup>
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)":
<sup>machine translation, not official</sup>

  **一**  社会福祉事業等の資産の譲渡等
  <sup>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</sup>
  a transfer, etc. of assets in social welfare services, etc.;
  <sup>machine translation, not official</sup>

  **二**  社会福祉事業等の仕入れ
  <sup>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</sup>
  a purchase for social welfare services, etc.;
  <sup>machine translation, not official</sup>

  **三**  授産作業の資産の譲渡等
  <sup>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</sup>
  a transfer, etc. of assets from sheltered workshop work;
  <sup>machine translation, not official</sup>

  **四**  授産作業の仕入れ
  <sup>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</sup>
  a purchase for sheltered workshop work.
  <sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

**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。
<sup>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</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- 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

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 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

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## 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
- 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