# 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-4181-10`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4181-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4181-10
- 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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## 附　則 平成一八年三月三一日法律第一〇号
<sup>suppl-4181-10 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-1</sup>

**第一項**  この法律は、平成十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
<sup>suppl-4181-10/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-1/par-1</sup>
This Act comes into effect on April 1, 2006; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.
<sup>machine translation, not official</sup>

  **一から三まで**  略
  <sup>suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-1/par-1/item-1-to-3 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-1/par-1/item-1-to-3</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **四**  次に掲げる規定　平成十八年十月一日
  <sup>suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-1/par-1/item-4</sup>
  the following provisions: October 1, 2006;
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-1/par-1/item-4/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-1/par-1/item-4/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第六条中消費税法第十六条第二項の改正規定
    <sup>suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-1/par-1/item-4/sub-2</sup>
    the provisions in Article 6 amending Article 16, paragraph (2) of the Consumption Tax Act.
    <sup>machine translation, not official</sup>

### 第六十二条（分割等があった場合の納税義務の免除の特例の経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability in the Case of Corporate Splits, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-62 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-62 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-62</sup>

**第一項**  第六条の規定による改正後の消費税法（次条において「新消費税法」という。）第十二条第三項及び第四項の規定は、これらの規定に規定する基準期間の末日が施行日以後に到来する場合について適用し、施行日前に当該基準期間の末日が到来した場合については、なお従前の例による。
<sup>suppl-4181-10/art-62/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-62/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-62/par-1</sup>
The provisions of Article 12, paragraphs (3) and (4) of the Consumption Tax Act as amended by the provisions of Article 6 (referred to as the "New Consumption Tax Act" in the following Article) apply where the last day of the base period prescribed in those provisions falls on or after the Effective Date, and the provisions then in force continue to govern where the last day of that base period fell before the Effective Date.
<sup>machine translation, not official</sup>

### 第六十三条（災害等があった場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の経過措置） — Transitional Measures Concerning Special Provisions on Notification of the Special Provisions on Deduction of Amount of Consumption Tax on Purchases by Small and Medium Sized Business Operators in the Event of Disasters, etc.
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-63 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-63 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-63</sup>

**第一項**  新消費税法第三十七条の二の規定は、同条第一項又は第六項に規定する災害その他やむを得ない理由のやんだ日が施行日以後に到来する場合における当該災害その他やむを得ない理由の生じた日の属する同条第一項に規定する選択被災課税期間又は同条第六項に規定する不適用被災課税期間から適用する。
<sup>suppl-4181-10/art-63/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-63/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-63/par-1</sup>
The provisions of Article 37-2 of the New Consumption Tax Act apply, in the case where the day on which a disaster or other unavoidable reason prescribed in paragraph (1) or (6) of that Article ended falls on or after the Effective Date, starting from the elected disaster-affected taxable period prescribed in paragraph (1) of that Article or the disaster-affected taxable period of discontinuance prescribed in paragraph (6) of that Article that includes the day on which that disaster or other unavoidable reason occurred.
<sup>machine translation, not official</sup>

### 第二百十一条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-211 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-211 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-211</sup>

**第一項**  この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）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。
<sup>suppl-4181-10/art-211/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-211/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-211/par-1</sup>
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) 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.
<sup>machine translation, not official</sup>

### 第二百十二条（その他の経過措置の政令への委任） — Delegation of Other Transitional Measures to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>suppl-4181-10/art-212 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-212 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-212</sup>

**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。
<sup>suppl-4181-10/art-212/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-212/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-212/par-1</sup>
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.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4181-10/art-62/par-1: 次条 → 消費税法 附則第六十三条 (Supplementary Provisions, Article 63), suppl-4181-10/art-63 — https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-63 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-63
- suppl-4181-10/art-62/par-1: 第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12/par-3 · https://japanlaw.org/l/363AC0000000108/art-12/par-3
- suppl-4181-10/art-62/par-1: 第四項 → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/consumption-tax-act/art-12/par-4 · https://japanlaw.org/l/363AC0000000108/art-12/par-4
- suppl-4181-10/art-63/par-1: 新消費税法第三十七条の二 → 消費税法 第三十七条の二 (Article 37-2), art-37-2 — https://japanlaw.org/en/consumption-tax-act/art-37-2 · https://japanlaw.org/l/363AC0000000108/art-37-2
- suppl-4181-10/art-63/par-1: 同条第一項 → 消費税法 第三十七条の二第一項 (Article 37-2, paragraph (1)), art-37-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-1
- suppl-4181-10/art-63/par-1: 第六項 → 消費税法 第三十七条の二第六項 (Article 37-2, paragraph (6)), art-37-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-37-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-37-2/par-6
- suppl-4181-10/art-211/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4181-10/art-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-1
- suppl-4181-10/art-211/par-1: この条 → 消費税法 附則第二百十一条 (Supplementary Provisions, Article 211), suppl-4181-10/art-211 — https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-211 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-211

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 消費税法 附則第六十二条第一項（分割等があった場合の納税義務の免除の特例の経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-62/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-62/par-1
- 消費税法 附則第二百十一条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4181-10/art-211/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4181-10/art-211/par-1

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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-20261013T073630-042, 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