# 消費税法 / Consumption Tax Act — 第二十条 (Supplementary Provisions, Article 20) - 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: 第二十条 (Supplementary Provisions, Article 20)（消費税法の一部改正に伴う経過措置） — address `suppl-4131-6/art-20` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20 - 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-4131-6/art-20 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20 **第一項** 第十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。）第十一条の規定は、平成十三年四月一日以後に合併があった場合について適用し、同日前に合併があった場合については、なお従前の例による。 suppl-4131-6/art-20/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20/par-1 The provisions of Article 11 of the Consumption Tax Act as amended by the provisions of Article 10 (hereinafter in this Article referred to as the "New Consumption Tax Act") apply where a merger takes place on or after April 1, 2001, and the provisions then in force continue to govern where a merger took place before that date. machine translation, not official **第二項** 新消費税法第十二条の規定は、平成十三年四月一日以後に同条第一項に規定する分割等又は同条第五項に規定する吸収分割があった場合について適用し、同日前に第十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-4131-6/art-20/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20/par-2 The provisions of Article 12 of the New Consumption Tax Act apply where a corporate split, etc. prescribed in paragraph (1) of that Article or an absorption-type company split prescribed in paragraph (5) of that Article takes place on or after April 1, 2001, and the provisions then in force continue to govern where, before that date, a corporate split prescribed in Article 12, paragraph (1) of the Consumption Tax Act prior to the amendment by the provisions of Article 10 (hereinafter in this Article referred to as the "Former Consumption Tax Act") took place. machine translation, not official **第三項** 新消費税法第三十七条第一項の規定は、平成十三年四月一日以後に同項に規定する分割等があった場合について適用し、同日前に旧消費税法第三十七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-4131-6/art-20/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20/par-3 The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply where a corporate split, etc. prescribed in that paragraph takes place on or after April 1, 2001, and the provisions then in force continue to govern where, before that date, a corporate split prescribed in Article 37, paragraph (1) of the Former Consumption Tax Act took place. machine translation, not official **第四項** 新消費税法第四十二条の規定は、平成十三年四月一日以後に合併があった場合について適用し、同日前に合併があった場合については、なお従前の例による。 suppl-4131-6/art-20/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20/par-4 The provisions of Article 42 of the New Consumption Tax Act apply where a merger takes place on or after April 1, 2001, and the provisions then in force continue to govern where a merger took place before that date. machine translation, not official --- ## Cites - suppl-4131-6/art-20/par-1: この条 → 消費税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-6/art-20 — https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20 - suppl-4131-6/art-20/par-1: 第十一条 → 消費税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/consumption-tax-act/art-11 · https://japanlaw.org/l/363AC0000000108/art-11 - suppl-4131-6/art-20/par-2: 新消費税法第十二条 → 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-4131-6/art-20/par-2: 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-4131-6/art-20/par-2: 同条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/consumption-tax-act/art-12/par-5 · https://japanlaw.org/l/363AC0000000108/art-12/par-5 - suppl-4131-6/art-20/par-2: この条 → 消費税法 附則第二十条 (Supplementary Provisions, Article 20), suppl-4131-6/art-20 — https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20 - suppl-4131-6/art-20/par-3: 新消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-4131-6/art-20/par-4: 新消費税法第四十二条 → 消費税法 第四十二条 (Article 42), art-42 — https://japanlaw.org/en/consumption-tax-act/art-42 · https://japanlaw.org/l/363AC0000000108/art-42 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第三号（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-1/par-1/item-3 - 消費税法 附則第二十条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20/par-1 - 消費税法 附則第二十条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4131-6/art-20/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4131-6/art-20/par-2 --- ## 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-20261013T073630-036, 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