# 消費税法 / Consumption Tax Act — 第十六条の三 (Supplementary Provisions, Article 16-3) - 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: 第十六条の三 (Supplementary Provisions, Article 16-3)（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除に関する経過措置） — address `suppl-4241-68/art-16-3` - 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-16-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-3 - 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. --- ### 第十六条の三（特定課税仕入れに係る対価の返還等を受けた場合の消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Receiving a Refund, etc. of Consideration for Specified Taxable Purchases caption: machine translation, not official 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 **第一項** 元年新消費税法第三十八条の二第一項に規定する事業者が、平成二十七年十月一日から一部施行日の前日までの間に国内において行った特定課税仕入れにつき、一部施行日以後に同項に規定する特定課税仕入れに係る対価の返還等を受けた場合には、当該特定課税仕入れに係る対価の返還等に係る同条の規定による消費税額の控除については、なお従前の例による。 suppl-4241-68/art-16-3/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-3/par-1 Where a business operator prescribed in Article 38-2, paragraph (1) of the 2019 New Consumption Tax Act receives, on or after the Partial Effective Date, a refund, etc. of consideration for specified taxable purchases prescribed in that paragraph with respect to specified taxable purchases made in Japan during the period from October 1, 2015 to the day preceding the Partial Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax under the provisions of that Article for that refund, etc. of consideration for specified taxable purchases. machine translation, not official --- ## Cites - suppl-4241-68/art-16-3/par-1: 元年新消費税法第三十八条の二第一項 → 消費税法 第三十八条の二第一項 (Article 38-2, paragraph (1)), art-38-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-38-2/par-1 - suppl-4241-68/art-16-3/par-1: 同条 → 消費税法 第三十八条の二 (Article 38-2), art-38-2 — https://japanlaw.org/en/consumption-tax-act/art-38-2 · https://japanlaw.org/l/363AC0000000108/art-38-2 ## 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 附則第十五条第一項（第三条の規定による消費税法の一部改正に伴う経過措置の原則） — 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 - 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-20261013T073630-051, 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