# 消費税法 / Consumption Tax Act — 第十三条 (Supplementary Provisions, Article 13) - 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: 第十三条 (Supplementary Provisions, Article 13)（課税資産の譲渡等についての中間申告等に関する経過措置） — address `suppl-4241-68/art-13` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13 - 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. --- ### 第十三条（課税資産の譲渡等についての中間申告等に関する経過措置） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets caption: machine translation, not official suppl-4241-68/art-13 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13 **第一項** 新消費税法第四十二条第八項の規定は、同項に規定する六月中間申告対象期間に係る課税期間（消費税法第十九条に規定する課税期間をいう。次項及び附則第十六条第一項において同じ。）が施行日以後に開始するものについて適用する。 suppl-4241-68/art-13/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-1 The provisions of Article 42, paragraph (8) of the New Consumption Tax Act apply to a taxable period relating to a six-month interim filing period prescribed in that paragraph (meaning a taxable period prescribed in Article 19 of the Consumption Tax Act; the same applies in the following paragraph and Article 16, paragraph (1) of the Supplementary Provisions) that begins on or after the Effective Date. machine translation, not official **第二項** 施行日以後に終了する課税期間（みなし課税期間（消費税法第四十三条第一項に規定する中間申告対象期間が同項の規定により一の課税期間とみなされる場合における当該中間申告対象期間をいう。附則第十六条第一項において同じ。）にあっては、その末日が施行日以後である当該みなし課税期間。以下この項において同じ。）において附則第二条から前条まで及び次条の規定により旧消費税法第二十九条に規定する税率が適用される課税資産の譲渡等が行われた場合における当該課税期間に係る消費税法第四十二条第一項、第四項又は第六項の規定による申告書で同法第四十三条第一項各号に掲げる事項を記載したもの及び同法第四十五条第一項の規定による申告書については、同法第四十三条第一項第一号及び第四十五条第一項第一号中「課税標準である金額の合計額」とあるのは「税率の異なるごとに区分した課税標準である金額及びその合計額」と、同法第四十三条第一項第二号及び第四十五条第一項第二号中「課税標準額」とあるのは「税率の異なるごとに区分した課税標準額」とする。 suppl-4241-68/art-13/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 With respect to a return under Article 42, paragraph (1), (4) or (6) of the Consumption Tax Act that states the matters listed in the items of Article 43, paragraph (1) of that Act, and a return under Article 45, paragraph (1) of that Act, for a taxable period ending on or after the Effective Date (for a deemed taxable period (meaning an interim filing period prescribed in Article 43, paragraph (1) of the Consumption Tax Act that is deemed to be one taxable period under that paragraph; the same applies in Article 16, paragraph (1) of the Supplementary Provisions), that deemed taxable period whose last day falls on or after the Effective Date; the same applies hereinafter in this paragraph) in which taxable transfers, etc. of assets to which the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies pursuant to the provisions of Article 2 through the preceding Article and the following Article of the Supplementary Provisions are made, the phrase "total of the amounts constituting the tax base" in Article 43, paragraph (1), item (i) and Article 45, paragraph (1), item (i) of the Consumption Tax Act is deemed to be replaced with "amounts constituting the tax base and their total, classified by differing tax rates", and the phrase "tax base amount" in Article 43, paragraph (1), item (ii) and Article 45, paragraph (1), item (ii) of that Act is deemed to be replaced with "tax base amount classified by differing tax rates". machine translation, not official --- ## Cites - suppl-4241-68/art-13/par-1: 新消費税法第四十二条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8 - suppl-4241-68/art-13/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-4241-68/art-13/par-1: 次項 → 消費税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4241-68/art-13/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 - suppl-4241-68/art-13/par-1: 附則第十六条第一項 → 消費税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4241-68/art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-1 - suppl-4241-68/art-13/par-2: 消費税法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1 - suppl-4241-68/art-13/par-2: 附則第十六条第一項 → 消費税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4241-68/art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-1 - suppl-4241-68/art-13/par-2: この項 → 消費税法 附則第十三条第二項 (Supplementary Provisions, Article 13, paragraph (2)), suppl-4241-68/art-13/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第十条 (Supplementary Provisions, Article 10), suppl-4241-68/art-10 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-10 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-10 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第十一条 (Supplementary Provisions, Article 11), suppl-4241-68/art-11 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-11 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-11 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第十二条 (Supplementary Provisions, Article 12), suppl-4241-68/art-12 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-12 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-12 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第二条 (Supplementary Provisions, Article 2), suppl-4241-68/art-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-2 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第三条 (Supplementary Provisions, Article 3), suppl-4241-68/art-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-3 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第四条 (Supplementary Provisions, Article 4), suppl-4241-68/art-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-4 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-4 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第五条 (Supplementary Provisions, Article 5), suppl-4241-68/art-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第六条 (Supplementary Provisions, Article 6), suppl-4241-68/art-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-6 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-6 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第七条 (Supplementary Provisions, Article 7), suppl-4241-68/art-7 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-7 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第八条 (Supplementary Provisions, Article 8), suppl-4241-68/art-8 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-8 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-8 - suppl-4241-68/art-13/par-2: 附則第二条から前条まで → 消費税法 附則第九条 (Supplementary Provisions, Article 9), suppl-4241-68/art-9 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-9 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-9 - suppl-4241-68/art-13/par-2: 次条 → 消費税法 附則第十四条 (Supplementary Provisions, Article 14), suppl-4241-68/art-14 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-14 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-14 - suppl-4241-68/art-13/par-2: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1 - suppl-4241-68/art-13/par-2: 第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4 - suppl-4241-68/art-13/par-2: 第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6 - suppl-4241-68/art-13/par-2: 同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-4241-68/art-13/par-2: 同法第四十三条第一項第一号 → 消費税法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-1 - suppl-4241-68/art-13/par-2: 第四十五条第一項第一号 → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-1 - suppl-4241-68/art-13/par-2: 同法第四十三条第一項第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2 - suppl-4241-68/art-13/par-2: 第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 消費税法 附則第十三条第一項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-1 - 消費税法 附則第十三条第二項（課税資産の譲渡等についての中間申告等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-13/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-13/par-2 - 消費税法 附則第十六条第一項（第三条の規定による消費税法の一部改正に伴う税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/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-20261013T073630-050, 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