# 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-4131-153` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4131-153 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4131-153 - 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 平成一三年一二月一二日法律第一五三号 suppl-4131-153 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4131-153/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-1 **第一項** この法律は、公布の日から起算して六月を超えない範囲内において政令で定める日から施行する。 suppl-4131-153/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-1/par-1 This Act comes into effect as of the day specified by Cabinet Order within a period not exceeding six months from the date of promulgation. machine translation, not official ### 第四十二条（処分、手続等に関する経過措置） — Transitional Measures for Dispositions, Procedures, etc. caption: machine translation, not official suppl-4131-153/art-42 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-42 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-42 **第一項** この法律の施行前に改正前のそれぞれの法律（これに基づく命令を含む。以下この条において同じ。）の規定によってした処分、手続その他の行為であって、改正後のそれぞれの法律の規定に相当の規定があるものは、この附則に別段の定めがあるものを除き、改正後のそれぞれの法律の相当の規定によってしたものとみなす。 suppl-4131-153/art-42/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-42/par-1 Dispositions, procedures and other acts carried out before this Act comes into effect pursuant to the provisions of each Act prior to amendment (including orders based on it; the same applies hereinafter in this Article), for which there are equivalent provisions in each Act as amended, are deemed, unless otherwise provided for in these Supplementary Provisions, to have been carried out pursuant to the equivalent provisions of each Act as amended. machine translation, not official ### 第四十三条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4131-153/art-43 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-43 **第一項** この法律の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4131-153/art-43/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-43/par-1 With regard to the application of penal provisions to acts committed before this Act comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第四十四条（経過措置の政令への委任） — Delegation of Transitional Measures to Cabinet Order caption: machine translation, not official suppl-4131-153/art-44 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-44 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4131-153/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-44/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4131-153/art-42/par-1: この条 → 消費税法 附則第四十二条 (Supplementary Provisions, Article 42), suppl-4131-153/art-42 — https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-42 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-42 ## Cited by 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第四十二条第一項（処分、手続等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4131-153/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4131-153/art-42/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-20261013T073630-037, 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