# 消費税法 / Consumption Tax Act — 第三条 (Supplementary Provisions, Article 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: 第三条 (Supplementary Provisions, Article 3)（小規模事業者に係る納税義務の免除等に関する経過措置） — address `suppl-4241-68/art-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-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-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. --- ### 第三条（小規模事業者に係る納税義務の免除等に関する経過措置） — Transitional Measures Concerning Exemption from Tax Liability, etc. for Small-Scale Business Operators caption: machine translation, not official 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 **第一項** 事業者が、施行日前に国内において行った課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいう。以下附則第十六条の二までにおいて同じ。）につき、同項第十四号に規定する基準期間若しくは同法第九条の二第四項に規定する特定期間又は同法第十九条に規定する課税期間中に新消費税法第三十八条第一項に規定する売上げに係る対価の返還等をした場合には、当該売上げに係る対価の返還等に係る消費税法第九条第一項、第十一条第四項若しくは第十二条第三項に規定する基準期間における課税売上高、同法第九条の二第一項に規定する特定期間における課税売上高又は同法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の計算については、なお従前の例による。 suppl-4241-68/art-3/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-3/par-1 If, with respect to a taxable transfer, etc. of assets (meaning a taxable transfer, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act; the same applies hereinafter up to and including Article 16-2 of the Supplementary Provisions) made by a business operator in Japan before the Effective Date, the business operator has made a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act during the base period prescribed in item (xiv) of that paragraph or the specified period prescribed in Article 9-2, paragraph (4) of that Act, or the taxable period prescribed in Article 19 of that Act, the provisions then in force continue to govern the calculation of the taxable sales in the base period prescribed in Article 9, paragraph (1), Article 11, paragraph (4) or Article 12, paragraph (3) of the Consumption Tax Act, the taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of that Act, or the taxable sales in the taxable period prescribed in Article 30, paragraph (2) of that Act, relating to that refund, etc. of consideration for sales. machine translation, not official --- ## Cites - suppl-4241-68/art-3/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9 - suppl-4241-68/art-3/par-1: 附則第十六条の二 → 消費税法 附則第十六条の二 (Supplementary Provisions, Article 16-2), suppl-4241-68/art-16-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2 - suppl-4241-68/art-3/par-1: 同項第十四号 → 消費税法 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-14 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-14 - suppl-4241-68/art-3/par-1: 同法第九条の二第四項 → 消費税法 第九条の二第四項 (Article 9-2, paragraph (4)), art-9-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-4 - suppl-4241-68/art-3/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-4241-68/art-3/par-1: 新消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - suppl-4241-68/art-3/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1 - suppl-4241-68/art-3/par-1: 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-4241-68/art-3/par-1: 第十二条第三項 → 消費税法 第十二条第三項 (Article 12, paragraph (3)), art-12/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12/par-3 · https://japanlaw.org/l/363AC0000000108/art-12/par-3 - suppl-4241-68/art-3/par-1: 同法第九条の二第一項 → 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-4241-68/art-3/par-1: 同法第三十条第二項 → 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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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-20261013T073630-049, 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