# 消費税法 / Consumption Tax Act — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4)（特定新規設立法人の納税義務の免除の特例に関する経過措置） — address `suppl-4241-68/art-4` - 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-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-4 - 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. --- ### 第四条（特定新規設立法人の納税義務の免除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Exemption from Tax Liability of Specified Newly Founded Corporations caption: machine translation, not official 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 **第一項** 新消費税法第十二条の三の規定は、施行日以後に設立される同条第一項に規定する新規設立法人で、同項に規定する特定新規設立法人に該当することとなるものについて適用する。 suppl-4241-68/art-4/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-4/par-1 The provisions of Article 12-3 of the New Consumption Tax Act apply to a newly founded corporation prescribed in paragraph (1) of that Article that is established on or after the Effective Date and comes to fall under a specified newly founded corporation prescribed in that paragraph. machine translation, not official --- ## Cites - suppl-4241-68/art-4/par-1: 新消費税法第十二条の三 → 消費税法 第十二条の三 (Article 12-3), art-12-3 — https://japanlaw.org/en/consumption-tax-act/art-12-3 · https://japanlaw.org/l/363AC0000000108/art-12-3 - suppl-4241-68/art-4/par-1: 同条第一項 → 消費税法 第十二条の三第一項 (Article 12-3, paragraph (1)), art-12-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-1 ## Cited by 1 provision cites 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 --- ## 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