# 消費税法 / Consumption Tax Act — 第三十五条 (Supplementary Provisions, Article 35) - 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: 第三十五条 (Supplementary Provisions, Article 35)（消費税法の一部改正に伴う経過措置の原則） — address `suppl-4271-9/art-35` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-35 - 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. --- ### 第三十五条（消費税法の一部改正に伴う経過措置の原則） — Principles of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act caption: machine translation, not official suppl-4271-9/art-35 · https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-35 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-35 **第一項** この附則に別段の定めがあるものを除き、第四条の規定（同条中消費税法第二条第一項第八号の次に四号を加える改正規定（同項第八号の二に規定する特定役務の提供に係る部分及び同項第八号の五に係る部分に限る。）、同法第八条第六項の改正規定、同条に三項を加える改正規定、同法別表第一第七号ロの改正規定及び同法別表第三第一号の表の改正規定を除く。）による改正後の消費税法（以下附則第四十八条までにおいて「新消費税法」という。）の規定は、平成二十七年十月一日（以下附則第四十八条までにおいて「新消費税法適用日」という。）以後に国内において事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下附則第四十八条までにおいて同じ。）が行う資産の譲渡等（同項第八号に規定する資産の譲渡等をいう。以下附則第四十八条までにおいて同じ。）及び新消費税法適用日以後に国内において事業者が行う課税仕入れ（同項第十二号に規定する課税仕入れをいう。以下附則第四十八条までにおいて同じ。）並びに新消費税法適用日以後に保税地域（同項第二号に規定する保税地域をいう。以下この条及び附則第四十三条において同じ。）から引き取られる課税貨物（同項第十一号に規定する課税貨物をいう。以下この条及び附則第四十三条において同じ。）に係る消費税について適用し、新消費税法適用日前に国内において事業者が行った資産の譲渡等及び新消費税法適用日前に国内において事業者が行った課税仕入れ並びに新消費税法適用日前に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-4271-9/art-35/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-35/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the provisions of Article 4 (excluding the provisions of that Article adding four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part concerning the provision of specified services prescribed in item (viii)-2 of that paragraph and the part concerning item (viii)-5 of that paragraph), the provisions amending Article 8, paragraph (6) of that Act, the provisions adding three paragraphs to that Article, the provisions amending Appended Table 1, item (vii), (b) of that Act, and the provisions amending the table in Appended Table 3, item (i) of that Act) (hereinafter referred to as the "New Consumption Tax Act" up to and including Article 48 of the Supplementary Provisions) apply to consumption tax on transfers, etc. of assets (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) made in Japan by a business operator (meaning a business operator prescribed in item (iv) of that paragraph; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) on or after October 1, 2015 (hereinafter referred to as "the application date of the New Consumption Tax Act" up to and including Article 48 of the Supplementary Provisions), on taxable purchases (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter up to and including Article 48 of the Supplementary Provisions) made in Japan by a business operator on or after the application date of the New Consumption Tax Act, and on taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter in this Article and Article 43 of the Supplementary Provisions) taken out of a bonded area (meaning a bonded area prescribed in item (ii) of that paragraph; the same applies hereinafter in this Article and Article 43 of the Supplementary Provisions) on or after the application date of the New Consumption Tax Act, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made in Japan by a business operator before the application date of the New Consumption Tax Act, taxable purchases made in Japan by a business operator before the application date of the New Consumption Tax Act, and taxable goods taken out of a bonded area before the application date of the New Consumption Tax Act. machine translation, not official --- ## Cites - suppl-4271-9/art-35/par-1: 附則第四十八条 → 消費税法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-4271-9/art-48 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-48 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48 - suppl-4271-9/art-35/par-1: 消費税法第二条第一項第四号 → 消費税法 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4 - suppl-4271-9/art-35/par-1: 同項第八号 → 消費税法 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8 - suppl-4271-9/art-35/par-1: 同項第十二号 → 消費税法 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-12 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-12 - suppl-4271-9/art-35/par-1: 同項第二号 → 消費税法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-2 - suppl-4271-9/art-35/par-1: この条 → 消費税法 附則第三十五条 (Supplementary Provisions, Article 35), suppl-4271-9/art-35 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-35 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-35 - suppl-4271-9/art-35/par-1: 附則第四十三条 → 消費税法 附則第四十三条 (Supplementary Provisions, Article 43), suppl-4271-9/art-43 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-43 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-43 - suppl-4271-9/art-35/par-1: 同項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 ## 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三号ロ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-3/sub-2 - 消費税法 附則第三十五条第一項（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-4271-9/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-35/par-1 - 消費税法 附則第百五十三条第一項（国外事業者から受けた電気通信利用役務の提供等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-153/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-153/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-20261013T073630-053, 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