# 消費税法 / Consumption Tax Act — 第二十八条 (Supplementary Provisions, Article 28) - 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: 第二十八条 (Supplementary Provisions, Article 28)（消費税法の一部改正に伴う経過措置） — address `suppl-4201-23/art-28` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28 - 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. --- ### 第二十八条（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-4201-23/art-28 · https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28 **第一項** 第六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。）第十七条第二項の規定は、事業者が施行日以後に開始する課税期間（消費税法第十九条に規定する課税期間（同条第一項第三号から第四号の二までの規定による届出書の提出をしている事業者にあっては、当該届出書の提出がないものとした場合の同項に規定する課税期間）をいう。以下この項において同じ。）において着手する新消費税法第十七条第二項に規定する工事（経過措置工事（附則第四条第二項に規定する経過措置工事及び附則第十九条第二項に規定する経過措置工事をいう。以下この項において同じ。）を除く。）について適用し、事業者が施行日前に開始した課税期間において着手した第六条の規定による改正前の消費税法第十七条第二項に規定する工事（経過措置工事を含む。）については、なお従前の例による。 suppl-4201-23/art-28/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-1 The provisions of Article 17, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to in this Article as the "New Consumption Tax Act") apply to construction work prescribed in Article 17, paragraph (2) of the New Consumption Tax Act (excluding construction work under the transitional measures (meaning the construction work under the transitional measures prescribed in Article 4, paragraph (2) of the Supplementary Provisions and that prescribed in Article 19, paragraph (2) of the Supplementary Provisions; the same applies hereinafter in this paragraph)) that a business operator commences in a taxable period (meaning the taxable period prescribed in Article 19 of the Consumption Tax Act (for a business operator that has submitted a written notification under paragraph (1), items (iii) through (iv)-2 of that Article, the taxable period prescribed in that paragraph on the assumption that no such written notification has been submitted); the same applies hereinafter in this paragraph) beginning on or after the Effective Date, and the provisions then in force continue to govern construction work (including construction work under the transitional measures) prescribed in Article 17, paragraph (2) of the Consumption Tax Act prior to amendment by the provisions of Article 6 that a business operator commenced in a taxable period that began before the Effective Date. machine translation, not official **第二項** 一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（以下この項において「整備法」という。）第二条第一項に規定する旧有限責任中間法人で整備法第三条第一項本文の規定の適用を受けるもの及び整備法第二十五条第二項に規定する特例無限責任中間法人は新消費税法別表第三第一号の表に掲げる一般社団法人に、整備法第四十二条第二項に規定する特例民法法人は新消費税法別表第三第一号の表に掲げる一般社団法人又は一般財団法人に、それぞれ該当するものとする。 suppl-4201-23/art-28/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-2 A former limited liability intermediate corporation prescribed in Article 2, paragraph (1) of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (hereinafter referred to in this paragraph as the "Arrangement Act") to which the main clause of Article 3, paragraph (1) of the Arrangement Act applies, and a special unlimited liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act, are to fall under a general incorporated association listed in the table in Appended Table 3, item (i) of the New Consumption Tax Act, and a special Civil Code corporation prescribed in Article 42, paragraph (2) of the Arrangement Act is to fall under a general incorporated association or general incorporated foundation listed in the table in Appended Table 3, item (i) of the New Consumption Tax Act, respectively. machine translation, not official --- ## Cites - suppl-4201-23/art-28/par-1: この条 → 消費税法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4201-23/art-28 — https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28 - suppl-4201-23/art-28/par-1: 第十七条第二項 → 消費税法 第十七条第二項 (Article 17, paragraph (2)), art-17/par-2 — https://japanlaw.org/en/consumption-tax-act/art-17/par-2 · https://japanlaw.org/l/363AC0000000108/art-17/par-2 - suppl-4201-23/art-28/par-1: 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-4201-23/art-28/par-1: 同条第一項第三号から第四号の二まで → 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-4201-23/art-28/par-1: 同条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2 - suppl-4201-23/art-28/par-1: 同条第一項第三号から第四号の二まで → 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-4201-23/art-28/par-1: 同条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2 - suppl-4201-23/art-28/par-1: 同項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1 - suppl-4201-23/art-28/par-1: この項 → 消費税法 附則第二十八条第一項 (Supplementary Provisions, Article 28, paragraph (1)), suppl-4201-23/art-28/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-1 - suppl-4201-23/art-28/par-2: この項 → 消費税法 附則第二十八条第二項 (Supplementary Provisions, Article 28, paragraph (2)), suppl-4201-23/art-28/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-2 - suppl-4201-23/art-28/par-2: 新消費税法別表第三第一号 → 消費税法 別表第三第一号 (Appended Table 3, item (i)), appdx-3/item-1 — https://japanlaw.org/en/consumption-tax-act/appdx-3/item-1 · https://japanlaw.org/l/363AC0000000108/appdx-3/item-1 ## 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五号ヘ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-1/par-1/item-5/sub-2 - 消費税法 附則第二十八条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/par-1 - 消費税法 附則第二十八条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4201-23/art-28/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4201-23/art-28/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-20261013T073630-045, 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