# 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-4231-114`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4231-114
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4231-114
- 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 平成二三年一二月二日法律第一一四号
<sup>suppl-4231-114 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114</sup>

### 第一条（施行期日） — Effective Date
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1</sup>

**第一項**  この法律は、公布の日から施行する。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-4231-114/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1/par-1</sup>
This Act comes into effect on the date of promulgation; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
<sup>machine translation, not official</sup>

  **一から四まで**  略
  <sup>suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-1/par-1/item-1-to-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1/par-1/item-1-to-4</sup>
  Omitted
  <sup>machine translation, not official</sup>

  **五**  次に掲げる規定　平成二十五年一月一日
  <sup>suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-1/par-1/item-5 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1/par-1/item-5</sup>
  the following provisions: January 1, 2013;
  <sup>machine translation, not official</sup>

    **イからニまで**  略
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1/par-1/item-5/sub-1</sup>
    Omitted
    <sup>machine translation, not official</sup>

    **ホ**  第六条中消費税法の目次の改正規定、同法第六十二条の改正規定、同法第六十三条を削り、同法第六十三条の二を同法第六十三条とする改正規定並びに同法第六十五条第四号及び第五号を削る改正規定並びに附則第三十二条第二項の規定
    <sup>suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1/par-1/item-5/sub-2</sup>
    the provisions amending the table of contents of the Consumption Tax Act in Article 6, the provisions amending Article 62 of that Act, the provisions deleting Article 63 of that Act and making Article 63-2 of that Act Article 63 of that Act, and the provisions deleting Article 65, items (iv) and (v) of that Act, and the provisions of Article 32, paragraph (2) of the Supplementary Provisions
    <sup>machine translation, not official</sup>

### 第三十二条（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
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-32 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32</sup>

**第一項**  第六条の規定による改正後の消費税法（以下この項において「新消費税法」という。）第五十六条の規定は、施行日以後に消費税法第四十五条第一項の規定による申告書の提出期限が到来する消費税についての新消費税法第五十六条に規定する更正の請求について適用し、施行日前に消費税法第四十五条第一項の規定による申告書の提出期限（同法第四十六条第一項の規定による申告書にあっては、当該申告書に係る同法第十九条に規定する課税期間の末日の翌日から二月を経過する日）が到来した消費税についての第六条の規定による改正前の消費税法（次項及び附則第三十九条において「旧消費税法」という。）第五十六条に規定する更正の請求については、なお従前の例による。
<sup>suppl-4231-114/art-32/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-1</sup>
The provisions of Article 56 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this paragraph) apply to a request for reassessment prescribed in Article 56 of the New Consumption Tax Act concerning consumption tax for which the deadline for filing a return under Article 45, paragraph (1) of the Consumption Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for reassessment prescribed in Article 56 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 (referred to as the "Former Consumption Tax Act" in the following paragraph and Article 39 of the Supplementary Provisions) concerning consumption tax for which the deadline for filing a return under Article 45, paragraph (1) of the Consumption Tax Act (or, for a return under Article 46, paragraph (1) of that Act, the day on which two months have elapsed from the day following the last day of the taxable period prescribed in Article 19 of that Act relating to that return) arrived before the Effective Date.
<sup>machine translation, not official</sup>

**第二項**  平成二十四年十二月三十一日以前に旧消費税法第六十二条第一項第一号に掲げる者又は同条第三項に規定する課税貨物を保税地域から引き取る者に対して行った同条第一項（同条第二項において準用する場合を含む。以下この項において同じ。）又は第三項の規定による質問又は検査（同日後引き続き行われる調査（同日以前にこれらの者に対して当該調査に係る同条第一項又は第三項の規定による質問又は検査を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを含む。）及び同条第一項第二号に掲げる者又は同条第三項に規定する金銭の支払若しくは資産の譲渡等をする義務があると認められる者若しくは金銭の支払若しくは資産の譲渡等を受ける権利があると認められる者に対して同日以前に行った同条第一項又は第三項の規定による質問又は検査（当該経過措置調査に係るものを含む。）については、なお従前の例による。
<sup>suppl-4231-114/art-32/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-2</sup>
With regard to questioning or inspections conducted on or before December 31, 2012 on a person listed in Article 62, paragraph (1), item (i) of the Former Consumption Tax Act or a person who takes taxable goods prescribed in paragraph (3) of that Article out of a bonded area, under the provisions of paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (2) of that Article; the same applies hereinafter in this paragraph) or paragraph (3) of that Article (including those relating to an investigation that continues to be conducted after that date (limited to one for which questioning or inspection under paragraph (1) or (3) of that Article relating to that investigation had been conducted on those persons on or before that date; hereinafter in this paragraph referred to as an "investigation covered by the transitional measures")), and to questioning or inspections conducted on or before that date on a person listed in paragraph (1), item (ii) of that Article or a person prescribed in paragraph (3) of that Article who is found to have an obligation to pay money or make a transfer, etc. of assets, or to have a right to receive payment of money or a transfer, etc. of assets, under the provisions of paragraph (1) or (3) of that Article (including those relating to the investigation covered by the transitional measures), the provisions then in force continue to govern.
<sup>machine translation, not official</sup>

### 第百四条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-104 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-104 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-104</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-4231-114/art-104/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-104/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>

### 第百四条の二（この法律の公布の日が平成二十三年四月一日後となる場合における経過措置） — Transitional Measures in the Case Where the Date of Promulgation of This Act Falls After April 1, 2011
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-104-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-104-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-104-2</sup>

**第一項**  この法律の公布の日が平成二十三年四月一日後となる場合におけるこの法律による改正後のそれぞれの法律の規定の適用に関し必要な事項（この附則の規定の読替えを含む。）その他のこの法律の円滑な施行に関し必要な経過措置は、政令で定める。
<sup>suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-104-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-104-2/par-1</sup>
Matters necessary with regard to the application of the provisions of each Act as amended by this Act in the case where the date of promulgation of this Act falls after April 1, 2011 (including the replacement of terms in the provisions of these Supplementary Provisions) and other transitional measures necessary for the smooth enforcement of this Act are specified by Cabinet Order.
<sup>machine translation, not official</sup>

### 第百五条（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-4231-114/art-105 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-105 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-105</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-4231-114/art-105/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-105/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-105/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>

### 第百六条（納税環境の整備に向けた検討） — Review Toward Improving the Tax Payment Environment
<sup>caption: machine translation, not official</sup>
<sup>suppl-4231-114/art-106 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-106 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-106</sup>

**第一項**  政府は、国税に関する納税者の利益の保護に資するとともに、税務行政の適正かつ円滑な運営を確保する観点から、納税環境の整備に向け、引き続き検討を行うものとする。
<sup>suppl-4231-114/art-106/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-106/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-106/par-1</sup>
The government is to continue to conduct a review toward improving the tax payment environment, from the perspective of contributing to the protection of the interests of taxpayers with respect to national taxes and of ensuring the proper and smooth operation of tax administration.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4231-114/art-1/par-1/item-5/sub-2: 附則第三十二条第二項 → 消費税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4231-114/art-32/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-2
- suppl-4231-114/art-32/par-1: この項 → 消費税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4231-114/art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-1
- suppl-4231-114/art-32/par-1: 第五十六条 → 消費税法 第五十六条 (Article 56), art-56 — https://japanlaw.org/en/consumption-tax-act/art-56 · https://japanlaw.org/l/363AC0000000108/art-56
- suppl-4231-114/art-32/par-1: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4231-114/art-32/par-1: 同法第四十六条第一項 → 消費税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/art-46/par-1
- suppl-4231-114/art-32/par-1: 同法第十九条 → 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-4231-114/art-32/par-1: 次項 → 消費税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4231-114/art-32/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-2
- suppl-4231-114/art-32/par-2: この項 → 消費税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4231-114/art-32/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-2
- suppl-4231-114/art-104/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4231-114/art-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1
- suppl-4231-114/art-104/par-1: この条 → 消費税法 附則第百四条 (Supplementary Provisions, Article 104), suppl-4231-114/art-104 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-104 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-104

## Cited by

4 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ホ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-1/par-1/item-5/sub-2
- 消費税法 附則第三十二条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-1
- 消費税法 附則第三十二条第二項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-32/par-2
- 消費税法 附則第百四条第一項（罰則に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-114/art-104/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-114/art-104/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-20261013T073630-048, 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