# 消費税法 / Consumption Tax Act — 第二十七条 (Supplementary Provisions, Article 27)
- 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: 第二十七条 (Supplementary Provisions, Article 27)（課税期間に関する経過措置） — address `suppl-4151-8/art-27`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-27
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27
- 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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### 第二十七条（課税期間に関する経過措置） — Transitional Measures Concerning Taxable Periods
caption: machine translation, not official
suppl-4151-8/art-27 · https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-27 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27
**第一項** 新消費税法第十九条（第一項第三号の二又は第四号の二の規定による届出書に係る部分に限る。）の規定は、適用日以後に開始する年又は事業年度（同項第三号又は第四号の規定による届出書を提出している事業者にあっては、これらの規定に定める期間）について適用する。
suppl-4151-8/art-27/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-27/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27/par-1
The provisions of Article 19 of the New Consumption Tax Act (limited to the part pertaining to the written notification under paragraph (1), item (iii)-2 or (iv)-2) apply to years or business years that begin on or after the application date (for a business operator that has submitted the written notification under item (iii) or (iv) of that paragraph, the periods specified in those provisions).
machine translation, not official
**第二項** 平成十六年一月一日前に提出された旧消費税法第十九条第一項第三号又は第四号の規定による届出書は、新消費税法第十九条第一項第三号又は第四号の規定による届出書とみなして、同条の規定を適用する。
suppl-4151-8/art-27/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-27/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-27/par-2
The written notification under Article 19, paragraph (1), item (iii) or (iv) of the Former Consumption Tax Act that was submitted before January 1, 2004 is deemed to be the written notification under Article 19, paragraph (1), item (iii) or (iv) of the New Consumption Tax Act, and the provisions of that Article apply.
machine translation, not official
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## Cites
- suppl-4151-8/art-27/par-1: 新消費税法第十九条 → 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-4151-8/art-27/par-2: 新消費税法第十九条第一項第三号 → 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-4151-8/art-27/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-4151-8/art-27/par-2: 同条 → 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
## Cited by
1 provision cites this one. No official source publishes this direction.
- 消費税法 附則第一条第一項第五号ロ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-5/sub-2
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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-20261013T073630-039, 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