# 消費税法 / Consumption Tax Act — 第四十四条 (Supplementary Provisions, Article 44) - 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: 第四十四条 (Supplementary Provisions, Article 44)（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — address `suppl-4271-9/art-44` - 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-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-44 - 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. --- ### 第四十四条（中小事業者の仕入れに係る消費税額の控除の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Deduction of Consumption Tax on Purchases of Small and Medium-Sized Business Operators caption: machine translation, not official suppl-4271-9/art-44 · https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-44 **第一項** 新消費税法第三十七条第一項の規定は、新消費税法適用日以後に終了する課税期間から適用し、新消費税法適用日前に終了する課税期間については、なお従前の例による。 suppl-4271-9/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-44/par-1 The provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply from the taxable period ending on or after the application date of the New Consumption Tax Act, and the provisions then in force continue to govern the taxable periods ending before the application date of the New Consumption Tax Act. machine translation, not official **第二項** 新消費税法第三十七条第一項の規定の適用を受ける課税期間については、当分の間、当該課税期間中に国内において行った特定課税仕入れはなかったものとして、新消費税法の規定を適用する。 suppl-4271-9/art-44/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-44/par-2 With regard to a taxable period to which the provisions of Article 37, paragraph (1) of the New Consumption Tax Act apply, the provisions of the New Consumption Tax Act are applied, for the time being, on the assumption that no specified taxable purchases were made in Japan during that taxable period. machine translation, not official --- ## Cites - suppl-4271-9/art-44/par-1: 新消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 - suppl-4271-9/art-44/par-2: 新消費税法第三十七条第一項 → 消費税法 第三十七条第一項 (Article 37, paragraph (1)), art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/art-37/par-1 ## Cited by 4 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 附則第三十六条第一項（小規模事業者の納税義務の免除の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-1 - 消費税法 附則第五十一条の二第四項（適格請求書発行事業者となる小規模事業者に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-4 - 消費税法 附則第五十一条の三第四項（適格請求書発行事業者となる小規模個人事業者に係る税額控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-4 --- ## 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