# 消費税法 / Consumption Tax Act — 第二十一条 (Supplementary Provisions, Article 21) - 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: 第二十一条 (Supplementary Provisions, Article 21)（課税資産の譲渡等についての中間申告等に関する経過措置） — address `suppl-4061-109/art-21` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21 - 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. --- ### 第二十一条（課税資産の譲渡等についての中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets caption: machine translation, not official suppl-4061-109/art-21 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-21 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21 **第一項** 新消費税法第四十二条（課税資産の譲渡等についての中間申告）及び第四十三条（第四項を除く。）（仮決算をした場合の中間申告書の記載事項等）の規定は、新消費税法第四十二条第一項、第四項、第六項又は第八項に規定する課税期間が適用日以後に開始する場合について適用し、当該課税期間が適用日前に開始した場合については、なお従前の例による。 suppl-4061-109/art-21/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-21/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21/par-1 The provisions of Article 42 (Interim Return for Taxable Transfers, etc. of Assets) and Article 43 (excluding paragraph (4)) (Matters to Be Stated in an Interim Return When Provisional Settlement of Accounts Is Made, etc.) of the New Consumption Tax Act apply where the taxable period prescribed in Article 42, paragraph (1), (4), (6) or (8) of the New Consumption Tax Act begins on or after the application date, and the provisions then in force continue to govern where that taxable period began before the application date. machine translation, not official **第二項** 新消費税法第四十三条第四項の規定は、同条第一項に規定する中間申告対象期間の末日が適用日以後である当該中間申告対象期間に係る同項に規定する中間申告書を提出する場合について適用する。 suppl-4061-109/art-21/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-21/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21/par-2 The provisions of Article 43, paragraph (4) of the New Consumption Tax Act apply where, for an interim filing period prescribed in paragraph (1) of that Article the last day of which is on or after the application date, the interim return prescribed in that paragraph is filed for that interim filing period. machine translation, not official **第三項** 適用日以後に終了する課税期間（新消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合には、その末日が適用日以後である当該中間申告対象期間。以下この項において同じ。）においてこの附則の規定により旧消費税法第二十九条（税率）に規定する税率が適用される課税資産の譲渡等が行われた場合における当該課税期間に係る新消費税法第四十二条第一項、第四項、第六項又は第八項の規定による申告書で新消費税法第四十三条第一項各号に掲げる事項を記載したもの及び新消費税法第四十五条第一項（課税資産の譲渡等についての確定申告）の規定による申告書については、新消費税法第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、新消費税法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。 suppl-4061-109/art-21/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-21/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21/par-3 Where, in a taxable period ending on or after the application date (where an interim filing period prescribed in Article 43, paragraph (1) of the New Consumption Tax Act is deemed to be one taxable period under the provisions of that paragraph, that interim filing period the last day of which is on or after the application date; the same applies hereinafter in this paragraph), a taxable transfer, etc. of assets is made to which, by the provisions of these Supplementary Provisions, the tax rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act applies, with regard to a return for that taxable period under the provisions of Article 42, paragraph (1), (4), (6) or (8) of the New Consumption Tax Act that states the matters set forth in the items of Article 43, paragraph (1) of the New Consumption Tax Act, and a return under the provisions of Article 45, paragraph (1) (Final Return for Taxable Transfers, etc. of Assets) of the New Consumption Tax Act, the phrase "total of the amounts of the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the New Consumption Tax Act is deemed to be replaced with "amounts of the tax base classified by each different tax rate and the total thereof", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of the New Consumption Tax Act with "tax base amount classified by each different tax rate". machine translation, not official **第四項** 新消費税法第四十五条第五項及び第四十六条第三項（還付を受けるための申告）の規定は、適用日以後に終了する課税期間に係るこれらの規定に規定する申告書を提供する場合について適用する。 suppl-4061-109/art-21/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-21/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21/par-4 The provisions of Article 45, paragraph (5) and Article 46, paragraph (3) (Return to Receive a Refund) of the New Consumption Tax Act apply where the returns prescribed in those provisions are provided for taxable periods ending on or after the application date. machine translation, not official --- ## Cites - suppl-4061-109/art-21/par-1: 新消費税法第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 · https://japanlaw.org/l/363AC0000000108/art-42 - suppl-4061-109/art-21/par-1: 第四十三条 → 消費税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/consumption-tax-act/art-43 · https://japanlaw.org/l/363AC0000000108/art-43 - suppl-4061-109/art-21/par-1: 新消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1 - suppl-4061-109/art-21/par-1: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - suppl-4061-109/art-21/par-1: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 - suppl-4061-109/art-21/par-1: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8 - suppl-4061-109/art-21/par-2: 同条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1 - suppl-4061-109/art-21/par-3: 新消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1 - suppl-4061-109/art-21/par-3: この項 → 消費税法 附則第二十一条第三項 (Supplementary Provisions, Article 21, paragraph (3)), suppl-4061-109/art-21/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-21/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21/par-3 - suppl-4061-109/art-21/par-3: 新消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1 - suppl-4061-109/art-21/par-3: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - suppl-4061-109/art-21/par-3: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 - suppl-4061-109/art-21/par-3: 第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8 - suppl-4061-109/art-21/par-3: 新消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - suppl-4061-109/art-21/par-3: 新消費税法第四十三条第一項第一号 → 消費税法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-1 - suppl-4061-109/art-21/par-3: 第四十五条第一項第一号 → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-1 - suppl-4061-109/art-21/par-3: 新消費税法第四十三条第一項第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2 - suppl-4061-109/art-21/par-3: 第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2 - suppl-4061-109/art-21/par-4: 新消費税法第四十五条第五項 → 消費税法 第四十五条第六項 (Article 45, paragraph (6)), art-45/par-6 — https://japanlaw.org/en/consumption-tax-act/art-45/par-6 · https://japanlaw.org/l/363AC0000000108/art-45/par-6 - suppl-4061-109/art-21/par-4: 第四十六条第三項 → 消費税法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/en/consumption-tax-act/art-46/par-3 · https://japanlaw.org/l/363AC0000000108/art-46/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-1/par-1 - 消費税法 附則第二十一条第三項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-21/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-21/par-3 - 消費税法 附則第二十四条第一項（政令への委任） — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-24/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-24/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-20261013T073630-031, 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