# 消費税法 / Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（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） — address `suppl-4031-73/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-4 - 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 --- ## Cites - 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 ## Cited by 4 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