# 消費税法 / Consumption Tax Act — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8)（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） — address `suppl-4031-73/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4031-73/art-8 - 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 --- ## Cites - 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 ## 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 - 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