# 消費税法 / Consumption Tax Act — 第十五条 (Supplementary Provisions, Article 15) - 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: 第十五条 (Supplementary Provisions, Article 15)（第三条の規定による消費税法の一部改正に伴う経過措置の原則） — address `suppl-4241-68/art-15` - 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-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-15 - 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. --- ### 第十五条（第三条の規定による消費税法の一部改正に伴う経過措置の原則） — Basic Principle of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act by the Provisions of Article 3 caption: machine translation, not official suppl-4241-68/art-15 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-15 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-15 **第一項** この附則に別段の定めがあるものを除き、第三条の規定による改正後の消費税法（次条及び附則第十六条の三において「元年新消費税法」という。）の規定は、附則第一条第二号に定める日（以下附則第十六条の三までにおいて「一部施行日」という。）以後に国内において事業者が行う資産の譲渡等、国内において事業者が行う課税仕入れ及び保税地域から引き取られる課税貨物に係る消費税について適用し、施行日から一部施行日の前日までの間に国内において事業者が行った資産の譲渡等、国内において事業者が行った課税仕入れ及び保税地域から引き取った課税貨物に係る消費税については、なお従前の例による。 suppl-4241-68/art-15/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-15/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-15/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 3 (referred to as the "2019 New Consumption Tax Act" in the following Article and Article 16-3 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, on or after the date specified in Article 1, item (ii) of the Supplementary Provisions (referred to as the "Partial Effective Date" through Article 16-3 of the Supplementary Provisions), and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by business operators in Japan, taxable purchases made by business operators in Japan, and taxable goods taken from bonded areas, during the period from the Effective Date to the day preceding the Partial Effective Date. machine translation, not official --- ## Cites - suppl-4241-68/art-15/par-1: 次条 → 消費税法 附則第十六条 (Supplementary Provisions, Article 16), suppl-4241-68/art-16 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16 - suppl-4241-68/art-15/par-1: 附則第十六条の三 → 消費税法 附則第十六条の三 (Supplementary Provisions, Article 16-3), suppl-4241-68/art-16-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-3 - suppl-4241-68/art-15/par-1: 附則第一条第二号 → 消費税法 附則第一条第一項第二号 (Supplementary Provisions, Article 1, paragraph (1), item (ii)), suppl-4241-68/art-1/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-1/par-1/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-1/par-1/item-2 - 消費税法 附則第二条第一項（消費税法の一部改正に伴う経過措置の原則） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-2/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-20261013T073630-051, 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