# 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-4101-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4101-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4101-24 - 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. --- ## 附　則 平成一〇年三月三一日法律第二四号 suppl-4101-24 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4101-24/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-1 **第一項** この法律は、平成十年四月一日から施行する。 suppl-4101-24/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-1/par-1 This Act comes into effect on April 1, 1998. machine translation, not official ### 第二十八条（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 caption: machine translation, not official suppl-4101-24/art-28 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28 **第一項** 前条の規定による改正後の消費税法（以下この条において「新消費税法」という。）第十二条の規定は、施行日以後に同条第一項に規定する分割があった場合について適用し、施行日前に前条の規定による改正前の消費税法（以下この条において「旧消費税法」という。）第十二条第一項に規定する分割があった場合については、なお従前の例による。 suppl-4101-24/art-28/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-1 The provisions of Article 12 of the Consumption Tax Act as amended by the provisions of the preceding Article (hereinafter in this Article referred to as the "New Consumption Tax Act") apply where a corporate split prescribed in paragraph (1) of that Article takes place on or after the effective date, and the provisions then in force continue to govern where a corporate split prescribed in Article 12, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of the preceding Article (hereinafter in this Article referred to as the "Former Consumption Tax Act") took place before the effective date. machine translation, not official **第二項** 事業者の施行日前に開始した課税期間（消費税法第十九条に規定する課税期間（同条第一項第三号又は第四号の規定による届出書の提出をしている事業者にあっては、当該届出書の提出がないものとした場合の同項に規定する課税期間）をいう。以下この条において同じ。）において行った旧消費税法第十五条第一項に規定する棚卸資産又は役務の割賦販売等については、なお従前の例による。 suppl-4101-24/art-28/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-2 The provisions then in force continue to govern the instalment sales or similar transactions of inventory or services prescribed in Article 15, paragraph (1) of the Former Consumption Tax Act made by a business operator in a taxable period that began before the effective date (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has filed a written notification under the provisions of paragraph (1), item (iii) or (iv) of that Article, the taxable period prescribed in that paragraph that would apply if that written notification had not been filed); the same applies hereinafter in this Article). machine translation, not official **第三項** 施行日以後最初に開始する課税期間の直前の課税期間において旧消費税法第十五条第一項の規定の適用を受けている事業者が、施行日から平成十年九月三十日までの間に開始する課税期間において行う同項に規定する棚卸資産又は役務の割賦販売等については、同条の規定は、なおその効力を有する。この場合において、同条第一項中「所得税法」とあるのは「法人税法等の一部を改正する法律（平成十年法律第二十四号。以下この項において「平成十年改正法」という。）第二条の規定による改正前の所得税法（次項において「旧所得税法」という。）」と、「法人税法」とあるのは「平成十年改正法第一条の規定による改正前の法人税法（次項において「旧法人税法」という。）」と、「これらの規定の適用を受けるため割賦販売等をしたすべての棚卸資産又は役務」とあるのは「割賦販売等をしたすべての棚卸資産又は役務（平成十年改正法附則第二十七条の規定による改正後の消費税法第十六条第一項に規定する長期割賦販売等に該当するものを除く。以下この項において同じ。）」と、同条第二項中「所得税法」とあるのは「旧所得税法」と、「法人税法」とあるのは「旧法人税法」とする。 suppl-4101-24/art-28/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-3 With regard to the instalment sales or similar transactions of inventory or services prescribed in Article 15, paragraph (1) of the Former Consumption Tax Act made, in a taxable period beginning during the period from the effective date to September 30, 1998, by a business operator to which the provisions of that paragraph applied in the taxable period immediately preceding the first taxable period beginning on or after the effective date, the provisions of that Article remain in force. In this case, the phrase "Income Tax Act" in paragraph (1) of that Article is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 2 of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998; hereinafter in this paragraph referred to as the "1998 Amending Act") (referred to as the "Former Income Tax Act" in the following paragraph)", the phrase "Corporation Tax Act" with "Corporation Tax Act prior to the amendment by the provisions of Article 1 of the 1998 Amending Act (referred to as the "Former Corporation Tax Act" in the following paragraph)", the phrase "all inventory or services for which the instalment sale or similar transaction was made in order to receive the application of these provisions" with "all inventory or services for which the instalment sale or similar transaction was made (excluding those that fall under the long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act as amended by the provisions of Article 27 of the Supplementary Provisions of the 1998 Amending Act; the same applies hereinafter in this paragraph)", and the phrase "Income Tax Act" in paragraph (2) of that Article with "Former Income Tax Act" and the phrase "Corporation Tax Act" with "Former Corporation Tax Act". machine translation, not official **第四項** 前項の規定の適用がある場合における新消費税法第四十三条の規定の適用については、同条第三項中「第十六条第三項」とあるのは、「第十六条第三項及び法人税法等の一部を改正する法律（平成十年法律第二十四号）附則第二十八条第三項の規定によりなおその効力を有するものとされる同法附則第二十七条の規定による改正前の消費税法第十五条第三項」とする。 suppl-4101-24/art-28/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-4 In the case where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 43 of the New Consumption Tax Act, the phrase "Article 16, paragraph (3)" in paragraph (3) of that Article is deemed to be replaced with "Article 16, paragraph (3) and Article 15, paragraph (3) of the Consumption Tax Act prior to the amendment by the provisions of Article 27 of the Supplementary Provisions of the Act Partially Amending the Corporation Tax Act, etc. (Act No. 24 of 1998), which is to remain in force pursuant to the provisions of Article 28, paragraph (3) of the Supplementary Provisions of that Act". machine translation, not official **第五項** 新消費税法第十六条の規定は、施行日以後に開始する課税期間において行われる同条第一項に規定する長期割賦販売等について適用し、施行日前に開始した課税期間において行われた旧消費税法第十六条第一項に規定する資産の延払条件付販売等又は同条第五項に規定する資産の延払条件付譲渡については、なお従前の例による。 suppl-4101-24/art-28/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-5 The provisions of Article 16 of the New Consumption Tax Act apply to a long-term installment sale, etc. prescribed in paragraph (1) of that Article that is made in a taxable period beginning on or after the effective date, and the provisions then in force continue to govern a sale on deferred payment terms of assets prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act or a transfer of assets on deferred payment terms prescribed in paragraph (5) of that Article that was made in a taxable period that began before the effective date. machine translation, not official **第六項** 新消費税法第十七条の規定は、事業者が施行日以後に締結する請負契約に係る同条第一項に規定する長期大規模工事の請負及び同条第二項に規定する工事の請負について適用し、施行日前に締結した請負契約に係る旧消費税法第十七条第一項に規定する長期工事の請負については、なお従前の例による。 suppl-4101-24/art-28/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-6 The provisions of Article 17 of the New Consumption Tax Act apply to the undertaking of long-term large-scale construction prescribed in paragraph (1) of that Article and the undertaking of construction work prescribed in paragraph (2) of that Article under a contract for the undertaking of construction work that a business operator concludes on or after the effective date, and the provisions then in force continue to govern the undertaking of long-term construction work prescribed in Article 17, paragraph (1) of the Former Consumption Tax Act under a contract for the undertaking of construction work concluded before the effective date. machine translation, not official --- ## Cites - suppl-4101-24/art-28/par-1: この条 → 消費税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4101-24/art-28 — https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28 - suppl-4101-24/art-28/par-1: 第十二条 → 消費税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/consumption-tax-act/art-12 · https://japanlaw.org/l/363AC0000000108/art-12 - suppl-4101-24/art-28/par-1: 同条第一項 → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/art-12/par-1 - suppl-4101-24/art-28/par-2: 消費税法第十九条 → 消費税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/consumption-tax-act/art-19 · https://japanlaw.org/l/363AC0000000108/art-19 - suppl-4101-24/art-28/par-2: 同条第一項第三号 → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3 - suppl-4101-24/art-28/par-2: 第四号 → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4 - suppl-4101-24/art-28/par-2: 同項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1 - suppl-4101-24/art-28/par-2: この条 → 消費税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4101-24/art-28 — https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28 - suppl-4101-24/art-28/par-3: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - suppl-4101-24/art-28/par-4: 前項 → 消費税法 附則第二十八条第三項 (Supplementary Provisions, Article 28, paragraph (3)), suppl-4101-24/art-28/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-3 - suppl-4101-24/art-28/par-4: 新消費税法第四十三条 → 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-4101-24/art-28/par-4: 同条第三項 → 消費税法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-4 - suppl-4101-24/art-28/par-4: 第十六条第三項 → 消費税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/consumption-tax-act/art-16/par-3 · https://japanlaw.org/l/363AC0000000108/art-16/par-3 - suppl-4101-24/art-28/par-5: 新消費税法第十六条 → 消費税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/consumption-tax-act/art-16 · https://japanlaw.org/l/363AC0000000108/art-16 - suppl-4101-24/art-28/par-5: 同条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - suppl-4101-24/art-28/par-6: 新消費税法第十七条 → 消費税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/consumption-tax-act/art-17 · https://japanlaw.org/l/363AC0000000108/art-17 - suppl-4101-24/art-28/par-6: 同条第一項 → 消費税法 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — https://japanlaw.org/en/consumption-tax-act/art-17/par-1 · https://japanlaw.org/l/363AC0000000108/art-17/par-1 - suppl-4101-24/art-28/par-6: 同条第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第二十八条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-1 - 消費税法 附則第二十八条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-2 - 消費税法 附則第二十八条第四項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4101-24/art-28/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4101-24/art-28/par-4 --- ## 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-20261013T073630-033, translated 2026-10-13 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, 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