# 消費税法 / Consumption Tax Act — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（国、地方公共団体等に対する特例に関する経過措置） — address `suppl-4061-109/art-22` - 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-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22 - 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. --- ### 第二十二条（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. caption: machine translation, not official suppl-4061-109/art-22 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22 **第一項** 消費税法第六十条第二項（国、地方公共団体等に対する特例）の規定の適用を受ける国又は地方公共団体が、適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、旧消費税法第二十九条（税率）に規定する税率による。 suppl-4061-109/art-22/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-1 If, with respect to a taxable transfer, etc. of assets made before the application date by the national government or a local government to which the provisions of Article 60, paragraph (2) (Special Provisions for the National Government, Local Governments, etc.) of the Consumption Tax Act apply, the last day of the fiscal year in which the consideration for that taxable transfer, etc. of assets is to be received is on or after the application date, the consumption tax on that taxable transfer, etc. of assets is at the rate prescribed in Article 29 (Tax Rates) of the Former Consumption Tax Act. machine translation, not official **第二項** 附則第十条第六項の規定は、前項の規定の適用を受ける場合について準用する。 suppl-4061-109/art-22/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-2 The provisions of Article 10, paragraph (6) of the Supplementary Provisions apply mutatis mutandis to the case where the provisions of the preceding paragraph apply. machine translation, not official **第三項** 消費税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、適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末日が適用日以後であるときは、当該課税仕入れに係る新消費税法第三十条から第三十六条まで（仕入れに係る消費税額の控除等）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。 suppl-4061-109/art-22/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-3 If, with respect to a taxable purchase made before the application date by the national government or a local government to which the provisions of Article 60, paragraph (2) of the Consumption Tax Act apply, the last day of the fiscal year in which the expense of that taxable purchase is to be paid is on or after the application date, the provisions then in force continue to govern the deduction, etc. of consumption tax on purchases for that taxable purchase under the provisions of Articles 30 through 36 (Deduction, etc. of Amount of Consumption Tax on Purchases) of the New Consumption Tax Act and Article 60, paragraphs (4) and (5) of the New Consumption Tax Act. machine translation, not official **第四項** 消費税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適用日前に行った課税資産の譲渡等及び課税仕入れに関する経過措置については、前三項の規定に準じて、政令で定める。 suppl-4061-109/art-22/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-4 Transitional measures concerning a taxable transfer, etc. of assets and a taxable purchase made before the application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order, in accordance with the provisions of the preceding three paragraphs. machine translation, not official --- ## Cites - suppl-4061-109/art-22/par-1: 消費税法第六十条第二項 → 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-4061-109/art-22/par-2: 附則第十条第六項 → 消費税法 附則第十条第六項 (Supplementary Provisions, Article 10, paragraph (6)), suppl-4061-109/art-10/par-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-10/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-10/par-6 - suppl-4061-109/art-22/par-2: 前項 → 消費税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4061-109/art-22/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-1 - suppl-4061-109/art-22/par-3: 消費税法第六十条第二項 → 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-4061-109/art-22/par-3: 新消費税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-4061-109/art-22/par-3: 新消費税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-4061-109/art-22/par-3: 新消費税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-4061-109/art-22/par-3: 新消費税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-4061-109/art-22/par-3: 新消費税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-4061-109/art-22/par-3: 新消費税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-4061-109/art-22/par-3: 新消費税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-4061-109/art-22/par-3: 新消費税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-4061-109/art-22/par-3: 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-4061-109/art-22/par-3: 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-4061-109/art-22/par-4: 消費税法第六十条第三項 → 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-4061-109/art-22/par-4: 前三項 → 消費税法 附則第二十二条第一項 (Supplementary Provisions, Article 22, paragraph (1)), suppl-4061-109/art-22/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-1 - suppl-4061-109/art-22/par-4: 前三項 → 消費税法 附則第二十二条第二項 (Supplementary Provisions, Article 22, paragraph (2)), suppl-4061-109/art-22/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-2 - suppl-4061-109/art-22/par-4: 前三項 → 消費税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4061-109/art-22/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-3 ## Cited by 4 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 附則第二十二条第二項（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-4061-109/art-22/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-2 - 消費税法 附則第二十二条第四項（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-4061-109/art-22/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-22/par-4 - 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