# 消費税法 / Consumption Tax Act — 第五条 (Supplementary Provisions, Article 5)

- 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: 第五条 (Supplementary Provisions, Article 5)（旅客運賃等の税率等に関する経過措置） — address `suppl-4241-68/art-5`
- 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-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5
- 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.

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### 第五条（旅客運賃等の税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for Passenger Fares, etc.
<sup>caption: machine translation, not official</sup>
<sup>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</sup>

**第一項**  事業者が、旅客運賃、映画又は演劇を催す場所への入場料金その他の不特定かつ多数の者に対する課税資産の譲渡等に係る対価で政令で定めるものを施行日前に領収している場合において、当該対価の領収に係る課税資産の譲渡等を施行日以後に行うときは、当該課税資産の譲渡等に係る消費税については、第二条の規定による改正前の消費税法（以下附則第十四条までにおいて「旧消費税法」という。）第二十九条に規定する税率による。
<sup>suppl-4241-68/art-5/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-1</sup>
In the case where a business operator has received before the Effective Date consideration specified by Cabinet Order for a taxable transfer, etc. of assets to an unspecified and large number of persons, such as passenger fares and admission fees to places where movies or plays are shown, if the business operator makes the taxable transfer, etc. of assets for which that consideration was received on or after the Effective Date, the tax rate prescribed in Article 29 of the Consumption Tax Act prior to the amendment by the provisions of Article 2 (hereinafter referred to as the "Former Consumption Tax Act" up to and including Article 14 of the Supplementary Provisions) applies to the consumption tax on that taxable transfer, etc. of assets.
<sup>machine translation, not official</sup>

**第二項**  事業者が継続的に供給し、又は提供することを約する契約に基づき行う電気、ガス、水道水及び電気通信役務（電気通信事業法（昭和五十九年法律第八十六号）第二条第三号に規定する電気通信役務をいう。）で施行日前から継続して供給し、又は提供しているものの供給又は提供その他の政令で定める課税資産の譲渡等で施行日から平成二十六年四月三十日までの間に料金の支払を受ける権利が確定するもの（施行日以後初めて料金の支払を受ける権利が確定する日が同月三十日後であるもの（以下この項において「特定継続供給等に係る課税資産の譲渡等」という。）にあっては、当該確定したもののうち、政令で定める部分）の当該確定した料金（特定継続供給等に係る課税資産の譲渡等にあっては、当該確定した料金のうち当該政令で定める部分に対応する部分に限る。）に係る課税資産の譲渡等に係る消費税については、旧消費税法第二十九条に規定する税率による。
<sup>suppl-4241-68/art-5/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-2</sup>
The tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on a taxable transfer, etc. of assets relating to the fee so determined (for a taxable transfer, etc. of assets by specified continuous supply, limited to the part of the fee so determined that corresponds to the part specified by Cabinet Order) for the supply or provision of electricity, gas, tap water and telecommunications services (meaning telecommunications services prescribed in Article 2, item (iii) of the Telecommunications Business Act (Act No. 86 of 1984)) that a business operator supplies or provides under a contract promising to supply or provide them continuously and that it has been supplying or providing continuously since before the Effective Date, or for any other taxable transfer, etc. of assets specified by Cabinet Order, for which the right to receive payment of the fee is determined during the period from the Effective Date to April 30, 2014 (for a taxable transfer, etc. of assets for which the day on which the right to receive payment of the fee is first determined on or after the Effective Date is after April 30, 2014 (hereinafter in this paragraph referred to as a "taxable transfer, etc. of assets by specified continuous supply"), the part of what has been so determined that is specified by Cabinet Order).
<sup>machine translation, not official</sup>

**第三項**  事業者が、平成八年十月一日から平成二十五年十月一日（以下この項から第五項まで及び附則第七条第一項において「指定日」という。）の前日までの間に締結した工事（製造を含む。）の請負に係る契約（これに類する政令で定める契約を含む。）に基づき、施行日以後に当該契約に係る課税資産の譲渡等を行う場合には、当該課税資産の譲渡等（指定日以後に当該契約に係る対価の額が増額された場合には、当該増額される前の対価の額に相当する部分に限る。）に係る消費税については、旧消費税法第二十九条に規定する税率による。
<sup>suppl-4241-68/art-5/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-3</sup>
Where a business operator makes, on or after the Effective Date, a taxable transfer, etc. of assets under a contract for the undertaking of construction work (including manufacturing) concluded during the period from October 1, 1996 until the day before October 1, 2013 (that October 1, 2013 is hereinafter referred to as the "designated day" in this paragraph through paragraph (5) and in Article 7, paragraph (1) of the Supplementary Provisions) (including a contract specified by Cabinet Order as similar thereto), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that taxable transfer, etc. of assets (if the amount of consideration under that contract is increased on or after the designated day, limited to the part equivalent to the amount of consideration before the increase).
<sup>machine translation, not official</sup>

**第四項**  事業者が、平成八年十月一日から指定日の前日までの間に締結した資産の貸付けに係る契約に基づき、施行日前から施行日以後引き続き当該契約に係る資産の貸付けを行っている場合において、当該契約の内容が、第一号及び第二号又は第一号及び第三号に掲げる要件に該当するときは、施行日以後に行う当該資産の貸付けに係る消費税については、旧消費税法第二十九条に規定する税率による。ただし、指定日以後に当該資産の貸付けの対価の額の変更が行われた場合には、当該変更後における当該資産の貸付けについては、この限りでない。
<sup>suppl-4241-68/art-5/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4</sup>
In the case where a business operator, under a contract relating to the lending of assets concluded during the period from October 1, 1996 until the day before the designated day, has been engaged in the lending of assets under that contract continuously from before the Effective Date through on or after the Effective Date, if the terms of that contract satisfy the requirements set forth in items (i) and (ii), or items (i) and (iii), the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that lending of assets made on or after the Effective Date; provided, however, that this does not apply to that lending of assets after the change if the amount of consideration for that lending of assets is changed on or after the designated day.
<sup>machine translation, not official</sup>

  **一**  当該契約に係る資産の貸付けの期間及び当該期間中の対価の額が定められていること。
  <sup>suppl-4241-68/art-5/par-4/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4/item-1</sup>
  the period of the lending of assets under that contract and the amount of consideration during that period are specified.
  <sup>machine translation, not official</sup>

  **二**  事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
  <sup>suppl-4241-68/art-5/par-4/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4/item-2</sup>
  there is no provision allowing the business operator to request a change in that amount of consideration due to a change in circumstances or for any other reason.
  <sup>machine translation, not official</sup>

  **三**  契約期間中に当事者の一方又は双方がいつでも解約の申入れをすることができる旨の定めがないことその他対価に関する契約の内容が政令で定める要件に該当していること。
  <sup>suppl-4241-68/art-5/par-4/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4/item-3</sup>
  there is no provision allowing either or both of the parties to give notice of termination at any time during the contract period, and the terms of the contract concerning consideration otherwise satisfy the requirements specified by Cabinet Order.
  <sup>machine translation, not official</sup>

**第五項**  事業者が、平成八年十月一日から指定日の前日までの間に締結した役務の提供に係る契約で当該契約の性質上当該役務の提供の時期をあらかじめ定めることができないものであって、当該役務の提供に先立って対価の全部又は一部が分割して支払われる契約として政令で定めるものに基づき、施行日以後に当該契約に係る役務の提供を行う場合において、当該契約の内容が次に掲げる要件に該当するときは、当該役務の提供に係る消費税については、旧消費税法第二十九条に規定する税率による。ただし、指定日以後において当該役務の提供の対価の額の変更が行われた場合は、この限りでない。
<sup>suppl-4241-68/art-5/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-5</sup>
Where a business operator provides services on or after the Effective Date under a contract relating to the provision of services concluded during the period from October 1, 1996 until the day before the designated day, being a contract that by its nature does not allow the time of provision of the services to be determined in advance and that is specified by Cabinet Order as a contract under which all or part of the consideration is paid in installments prior to the provision of the services, and the terms of that contract satisfy the following requirements, the tax rate prescribed in Article 29 of the Former Consumption Tax Act applies to the consumption tax on that provision of services; provided, however, that this does not apply if the amount of consideration for that provision of services is changed on or after the designated day.
<sup>machine translation, not official</sup>

  **一**  当該契約に係る役務の提供の対価の額が定められていること。
  <sup>suppl-4241-68/art-5/par-5/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-5/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-5/item-1</sup>
  the amount of consideration for the provision of services under that contract is specified.
  <sup>machine translation, not official</sup>

  **二**  事業者が事情の変更その他の理由により当該対価の額の変更を求めることができる旨の定めがないこと。
  <sup>suppl-4241-68/art-5/par-5/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-5/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-5/item-2</sup>
  there is no provision allowing the business operator to request a change in that amount of consideration due to a change in circumstances or for any other reason.
  <sup>machine translation, not official</sup>

**第六項**  第一項から第三項まで、第四項本文又は前項本文の規定の適用を受ける課税資産の譲渡等に係る新消費税法第三十八条第一項及び第三十九条第一項の規定の適用については、新消費税法第三十八条第一項中「百分の八」とあるのは「百分の五」と、「百八分の六・三」とあるのは「百五分の四」と、新消費税法第三十九条第一項中「百八分の六・三」とあるのは「百五分の四」とする。
<sup>suppl-4241-68/art-5/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-6</sup>
With regard to the application of Article 38, paragraph (1) and Article 39, paragraph (1) of the New Consumption Tax Act to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of the preceding paragraph apply, in Article 38, paragraph (1) of the New Consumption Tax Act, the phrase "8/100" is deemed to be replaced with "5/100" and the phrase "6.3/108" with "4/105", and in Article 39, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" is deemed to be replaced with "4/105".
<sup>machine translation, not official</sup>

**第七項**  事業者が、第一項から第三項まで、第四項本文又は第五項本文の規定の適用を受けた事業者からこれらの規定の適用を受けた課税資産の譲渡等に係る資産を譲り受け、若しくは借り受け、又は当該課税資産の譲渡等に係る役務の提供を受けた場合における新消費税法第三十条第一項、第三十二条第一項及び第三十六条第一項の規定の適用については、これらの規定中「百八分の六・三」とあるのは、「百五分の四」とする。
<sup>suppl-4241-68/art-5/par-7 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-7</sup>
In the case where a business operator takes a transfer of, or borrows, assets relating to a taxable transfer, etc. of assets to which the provisions of paragraphs (1) through (3), the main clause of paragraph (4) or the main clause of paragraph (5) apply, from a business operator to which those provisions applied, or receives provision of services relating to that taxable transfer, etc. of assets, with regard to the application of Article 30, paragraph (1), Article 32, paragraph (1) and Article 36, paragraph (1) of the New Consumption Tax Act, the phrase "6.3/108" in those provisions is deemed to be replaced with "4/105".
<sup>machine translation, not official</sup>

**第八項**  事業者が、第三項又は第四項本文の規定の適用を受けた課税資産の譲渡等を行った場合には、その相手方に対し当該課税資産の譲渡等がこれらの規定の適用を受けたものであることについて書面により通知するものとする。
<sup>suppl-4241-68/art-5/par-8 · https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-8 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-8</sup>
Where a business operator has made a taxable transfer, etc. of assets to which the provisions of paragraph (3) or the main clause of paragraph (4) apply, it is to notify the counterparty in writing that the taxable transfer, etc. of assets was subject to those provisions.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4241-68/art-5/par-1: 附則第十四条 → 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-5/par-2: 電気通信事業法（昭和五十九年法律第八十六号）第二条第三号 → e-Gov law 359AC0000000086, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- suppl-4241-68/art-5/par-2: この項 → 消費税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4241-68/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-2
- suppl-4241-68/art-5/par-3: この項 → 消費税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4241-68/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-3
- suppl-4241-68/art-5/par-3: 第五項 → 消費税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4241-68/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-5
- suppl-4241-68/art-5/par-3: 附則第七条第一項 → 消費税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-4241-68/art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-1
- suppl-4241-68/art-5/par-4: 第一号 → 消費税法 附則第五条第四項第一号 (Supplementary Provisions, Article 5, paragraph (4), item (i)), suppl-4241-68/art-5/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4/item-1
- suppl-4241-68/art-5/par-4: 第二号 → 消費税法 附則第五条第四項第二号 (Supplementary Provisions, Article 5, paragraph (4), item (ii)), suppl-4241-68/art-5/par-4/item-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4/item-2
- suppl-4241-68/art-5/par-4: 第三号 → 消費税法 附則第五条第四項第三号 (Supplementary Provisions, Article 5, paragraph (4), item (iii)), suppl-4241-68/art-5/par-4/item-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4/item-3
- suppl-4241-68/art-5/par-6: 第一項から第三項まで → 消費税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4241-68/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-1
- suppl-4241-68/art-5/par-6: 第一項から第三項まで → 消費税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4241-68/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-2
- suppl-4241-68/art-5/par-6: 第一項から第三項まで → 消費税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4241-68/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-3
- suppl-4241-68/art-5/par-6: 第四項 → 消費税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4241-68/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4
- suppl-4241-68/art-5/par-6: 前項 → 消費税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4241-68/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-5
- suppl-4241-68/art-5/par-6: 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-5/par-6: 第三十九条第一項 → 消費税法 第三十九条第一項 (Article 39, paragraph (1)), art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/art-39/par-1
- suppl-4241-68/art-5/par-7: 第一項から第三項まで → 消費税法 附則第五条第一項 (Supplementary Provisions, Article 5, paragraph (1)), suppl-4241-68/art-5/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-1
- suppl-4241-68/art-5/par-7: 第一項から第三項まで → 消費税法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4241-68/art-5/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-2
- suppl-4241-68/art-5/par-7: 第一項から第三項まで → 消費税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4241-68/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-3
- suppl-4241-68/art-5/par-7: 第四項 → 消費税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4241-68/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4
- suppl-4241-68/art-5/par-7: 第五項 → 消費税法 附則第五条第五項 (Supplementary Provisions, Article 5, paragraph (5)), suppl-4241-68/art-5/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-5
- suppl-4241-68/art-5/par-7: 新消費税法第三十条第一項 → 消費税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-1
- suppl-4241-68/art-5/par-7: 第三十二条第一項 → 消費税法 第三十二条第一項 (Article 32, paragraph (1)), art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1
- suppl-4241-68/art-5/par-7: 第三十六条第一項 → 消費税法 第三十六条第一項 (Article 36, paragraph (1)), art-36/par-1 — https://japanlaw.org/en/consumption-tax-act/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/art-36/par-1
- suppl-4241-68/art-5/par-8: 第三項 → 消費税法 附則第五条第三項 (Supplementary Provisions, Article 5, paragraph (3)), suppl-4241-68/art-5/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-3
- suppl-4241-68/art-5/par-8: 第四項 → 消費税法 附則第五条第四項 (Supplementary Provisions, Article 5, paragraph (4)), suppl-4241-68/art-5/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4

## Cited by

18 provisions cite this one. No official source publishes this direction.

- 消費税法 附則第五条第二項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-2
- 消費税法 附則第五条第三項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-3
- 消費税法 附則第五条第四項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-4
- 消費税法 附則第五条第六項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-6
- 消費税法 附則第五条第七項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-7
- 消費税法 附則第五条第八項（旅客運賃等の税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-5/par-8 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-5/par-8
- 消費税法 附則第六条第二項（長期割賦販売等に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-6/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-6/par-2
- 消費税法 附則第七条第二項（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-7/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-2
- 消費税法 附則第七条第三項（工事の請負に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-7/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-7/par-3
- 消費税法 附則第八条第二項（小規模事業者に係る資産の譲渡等の時期等の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-8/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-8/par-2
- 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 附則第十四条第二項（国、地方公共団体等に対する特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-14/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-14/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
- 消費税法 附則第十六条第二項（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-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-2
- 消費税法 附則第十六条第三項（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-3 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16/par-3
- 消費税法 附則第十六条の二第二項（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-16-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-16-2/par-2
- 消費税法 附則第三十八条第一項（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1
- 消費税法 附則第三十八条第二項第一号（元年軽減対象資産の譲渡等を行う中小事業者の課税標準の計算等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2/item-1

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## 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