# 消費税法 / Consumption Tax Act — 第三十条 (Supplementary Provisions, Article 30) - 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: 第三十条 (Supplementary Provisions, Article 30)（小規模事業者の納税義務の免除が適用されなくなった場合等の届出に関する経過措置） — address `suppl-4151-8/art-30` - 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-30 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30 - 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. --- ### 第三十条（小規模事業者の納税義務の免除が適用されなくなった場合等の届出に関する経過措置） — Transitional Measures Concerning Notification When Exemption from Tax Liability for Small-Scale Business Operators Ceases to Apply, etc. caption: machine translation, not official suppl-4151-8/art-30 · https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-30 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30 **第一項** 新消費税法第五十七条第一項第一号及び第二号の規定は、これらの規定に規定する課税期間が適用日以後に開始する場合について適用し、当該課税期間が適用日前に開始した場合については、なお従前の例による。 suppl-4151-8/art-30/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-30/par-1 The provisions of Article 57, paragraph (1), items (i) and (ii) of the New Consumption Tax Act apply where the taxable period prescribed in those provisions begins on or after the application date, and the provisions then in force continue to govern where that taxable period began before the application date. machine translation, not official --- ## Cites - suppl-4151-8/art-30/par-1: 新消費税法第五十七条第一項第一号 → 消費税法 第五十七条第一項第一号 (Article 57, paragraph (1), item (i)), art-57/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-1 - suppl-4151-8/art-30/par-1: 第二号 → 消費税法 第五十七条第一項第二号 (Article 57, paragraph (1), item (ii)), art-57/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-57/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第四号ヘ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-1/par-1/item-4/sub-2 - 消費税法 附則第二十五条第一項（小規模事業者に係る納税義務の免除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4151-8/art-25/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4151-8/art-25/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-20261013T073630-039, 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