# 消費税法 / Consumption Tax Act — 第二十五条 (Supplementary Provisions, Article 25) - 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: 第二十五条 (Supplementary Provisions, Article 25)（検討） — address `suppl-4061-109/art-25` - 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-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-25 - 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. --- ### 第二十五条（検討） — Review caption: machine translation, not official suppl-4061-109/art-25 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-25 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-25 **第一項** 消費税の税率については、社会保障等に要する費用の財源を確保する観点、行政及び財政の改革の推進状況、租税特別措置等及び消費税に係る課税の適正化の状況、財政状況等を総合的に勘案して検討を加え、必要があると認めるときは、平成八年九月三十日までに所要の措置を講ずるものとする。 suppl-4061-109/art-25/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4061-109/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4061-109/art-25/par-1 Regarding the tax rate of consumption tax, a review is to be conducted, comprehensively taking into account the perspective of securing financial resources for the expenses required for social security, etc., the state of progress in the reform of administration and finance, the state of making special taxation measures, etc. and taxation relating to consumption tax appropriate, the fiscal situation, etc., and if it is found necessary, necessary measures are to be taken by September 30, 1996. machine translation, not official --- ## 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 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-032, 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