# 消費税法 / Consumption Tax Act — 第三条 (Supplementary Provisions, Article 3) - 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: 第三条 (Supplementary Provisions, Article 3)（小規模事業者に係る納税義務の免除に関する経過措置） — address `suppl-4031-73/art-3` - 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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-3 - 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 --- ## 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 ## 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-20261013T073630-027, 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