# 消費税法 / Consumption Tax Act — 附　則 (Supplementary Provisions)

- 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: 附　則 (Supplementary Provisions) — address `suppl-4081-82`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4081-82
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4081-82
- 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.

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## 附　則 平成八年六月一四日法律第八二号
<sup>suppl-4081-82 · https://japanlaw.org/en/consumption-tax-act/suppl-4081-82 · https://japanlaw.org/l/363AC0000000108/suppl-4081-82</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-82/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4081-82/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4081-82/art-1</sup>

**第一項**  この法律は、平成九年四月一日から施行する。
<sup>suppl-4081-82/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4081-82/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4081-82/art-1/par-1</sup>
This Act comes into effect on April 1, 1997.
<sup>machine translation, not official</sup>

### 第百条（消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act
<sup>caption: machine translation, not official</sup>
<sup>suppl-4081-82/art-100 · https://japanlaw.org/en/consumption-tax-act/suppl-4081-82/art-100 · https://japanlaw.org/l/363AC0000000108/suppl-4081-82/art-100</sup>

**第一項**  附則第三十二条第二項に規定する存続組合は、消費税法その他消費税に関する法令の規定の適用については、同法別表第三第一号に掲げる法人とみなす。
<sup>suppl-4081-82/art-100/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4081-82/art-100/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4081-82/art-100/par-1</sup>
For the purpose of applying the Consumption Tax Act and other laws and regulations concerning consumption tax, the surviving association prescribed in Article 32, paragraph (2) of the Supplementary Provisions is deemed to be a corporation listed in Appended Table 3, item (i) of that Act.
<sup>machine translation, not official</sup>

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## 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-20261013T073630-032, 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