# 消費税法 / Consumption Tax Act — 第二十二条 (Supplementary Provisions, Article 22) - 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: 第二十二条 (Supplementary Provisions, Article 22)（消費税法の一部改正に伴う経過措置） — address `suppl-4231-82/art-22` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22 - 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 caption: machine translation, not official suppl-4231-82/art-22 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22 **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。）第九条の二の規定は、平成二十五年一月一日以後に開始する同条第一項に規定する個人事業者のその年又は法人のその事業年度について適用し、同日前に開始した同項に規定する個人事業者のその年又は法人のその事業年度については、なお従前の例による。 suppl-4231-82/art-22/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-1 The provisions of Article 9-2 of the Consumption Tax Act as amended by the provisions of Article 6 (hereinafter referred to as the "New Consumption Tax Act" in this Article) apply to the year of an individual business operator prescribed in paragraph (1) of that Article, or the business year of a corporation, beginning on or after January 1, 2013, and the provisions then in force continue to govern the year of an individual business operator prescribed in that paragraph, or the business year of a corporation, that began before that day. machine translation, not official **第二項** 平成二十四年一月一日から同年三月三十一日までの間における新消費税法第十五条第七項の規定の適用については、同項中「）、第十一条第四項」とあるのは「）及び第十一条第四項」と、「及び第三十条第二項に規定する課税期間における課税売上高について」とあるのは「について」と、「、第十一条第四項又は第三十条第六項」とあるのは「又は第十一条第四項」とする。 suppl-4231-82/art-22/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-2 With regard to the application of the provisions of Article 15, paragraph (7) of the New Consumption Tax Act during the period from January 1, 2012 to March 31, 2012, in that paragraph, the phrase "), the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)" is deemed to be replaced with ") and the taxable sales in the base period of that business year prescribed in Article 11, paragraph (4)", the phrase ", and the taxable sales in the taxable period prescribed in Article 30, paragraph (2)" is deemed to be deleted, and the phrase ", Article 11, paragraph (4) or Article 30, paragraph (6)" is deemed to be replaced with " or Article 11, paragraph (4)". machine translation, not official **第三項** 新消費税法第三十条の規定は、平成二十四年四月一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をいう。以下この項において同じ。）について適用し、同日前に開始した課税期間については、なお従前の例による。 suppl-4231-82/art-22/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3 The provisions of Article 30 of the New Consumption Tax Act apply to taxable periods (meaning the taxable periods prescribed in Article 19 of the Consumption Tax Act; the same applies hereinafter in this paragraph) beginning on or after April 1, 2012, and the provisions then in force continue to govern the taxable periods that began before that day. machine translation, not official **第四項** 新消費税法第五十四条及び第五十五条の規定は、平成二十四年一月一日以後に支払決定又は充当をするこれらの規定による還付金に係る還付加算金について適用する。ただし、当該還付加算金の全部又は一部で、同日前の期間に対応するものの計算については、なお従前の例による。 suppl-4231-82/art-22/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-4 The provisions of Articles 54 and 55 of the New Consumption Tax Act apply to interest on refunds in connection with refunds under those provisions for which a decision to pay or appropriation is made on or after January 1, 2012; provided, however, that the provisions then in force continue to govern the calculation of all or part of that interest on refunds that corresponds to a period before that day. machine translation, not official **第五項** 平成二十三年十二月三十一日以前に支払決定又は充当をした第六条の規定による改正前の消費税法第五十四条又は第五十五条の規定による還付金に係る還付加算金については、なお従前の例による。 suppl-4231-82/art-22/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-5 The provisions then in force continue to govern interest on refunds in connection with refunds under the provisions of Article 54 or 55 of the Consumption Tax Act prior to the amendment by the provisions of Article 6 for which a decision to pay or appropriation was made on or before December 31, 2011. machine translation, not official --- ## Cites - suppl-4231-82/art-22/par-1: この条 → 消費税法 附則第二十二条 (Supplementary Provisions, Article 22), suppl-4231-82/art-22 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22 - suppl-4231-82/art-22/par-1: 第九条の二 → 消費税法 第九条の二 (Article 9-2), art-9-2 — https://japanlaw.org/en/consumption-tax-act/art-9-2 · https://japanlaw.org/l/363AC0000000108/art-9-2 - suppl-4231-82/art-22/par-1: 同条第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1 - suppl-4231-82/art-22/par-2: 新消費税法第十五条第七項 → 消費税法 第十五条第七項 (Article 15, paragraph (7)), art-15/par-7 — https://japanlaw.org/en/consumption-tax-act/art-15/par-7 · https://japanlaw.org/l/363AC0000000108/art-15/par-7 - suppl-4231-82/art-22/par-2: 第十一条第四項 → 消費税法 第十一条第四項 (Article 11, paragraph (4)), art-11/par-4 — https://japanlaw.org/en/consumption-tax-act/art-11/par-4 · https://japanlaw.org/l/363AC0000000108/art-11/par-4 - suppl-4231-82/art-22/par-2: 第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2 - suppl-4231-82/art-22/par-2: 第三十条第六項 → 消費税法 第三十条第六項 (Article 30, paragraph (6)), art-30/par-6 — https://japanlaw.org/en/consumption-tax-act/art-30/par-6 · https://japanlaw.org/l/363AC0000000108/art-30/par-6 - suppl-4231-82/art-22/par-3: 新消費税法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30 - suppl-4231-82/art-22/par-3: 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-4231-82/art-22/par-3: この項 → 消費税法 附則第二十二条第三項 (Supplementary Provisions, Article 22, paragraph (3)), suppl-4231-82/art-22/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3 - suppl-4231-82/art-22/par-4: 新消費税法第五十四条 → 消費税法 第五十四条 (Article 54), art-54 — https://japanlaw.org/en/consumption-tax-act/art-54 · https://japanlaw.org/l/363AC0000000108/art-54 - suppl-4231-82/art-22/par-4: 第五十五条 → 消費税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/consumption-tax-act/art-55 · https://japanlaw.org/l/363AC0000000108/art-55 ## 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三号ニ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-3/sub-2 - 消費税法 附則第一条第一項第四号（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-1/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-1/par-1/item-4 - 消費税法 附則第二十二条第一項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-1 - 消費税法 附則第二十二条第三項（消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4231-82/art-22/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4231-82/art-22/par-3 --- ## 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-20261013T073630-047, translated 2026-10-13 - 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