# 消費税法 / Consumption Tax Act — 第四十八条 (Supplementary Provisions, Article 48) - 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: 第四十八条 (Supplementary Provisions, Article 48)（特定役務の提供に係る消費税の課税等に関する経過措置） — address `suppl-4271-9/art-48` - 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-48 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48 - 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. --- ### 第四十八条（特定役務の提供に係る消費税の課税等に関する経過措置） — Transitional Measures Concerning Taxation, etc. of Consumption Tax on Provision of Specified Services caption: machine translation, not official 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 **第一項** この附則に別段の定めがあるものを除き、第四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。）による改正後の消費税法（次項において「二十八年新消費税法」という。）の規定は、平成二十八年四月一日（以下この条において「二十八年新消費税法適用日」という。）以後に国内において事業者が行う資産の譲渡等及び二十八年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に係る消費税について適用し、新消費税法適用日から二十八年新消費税法適用日の前日までの間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から二十八年新消費税法適用日の前日までの間に国内において事業者が行った課税仕入れに係る消費税については、なお従前の例による。 suppl-4271-9/art-48/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-48/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of the Consumption Tax Act as amended by the amending provision in Article 4 that adds four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part pertaining to the provision of specified services prescribed in item (viii)-2 of that paragraph and the part pertaining to item (viii)-5 of that paragraph) (referred to as the "2016 New Consumption Tax Act" in the following paragraph) apply to consumption tax on a transfer, etc. of assets that a business operator makes in Japan on or after April 1, 2016 (hereinafter in this Article referred to as the "application date of the 2016 New Consumption Tax Act") and on a taxable purchase that a business operator makes in Japan on or after the application date of the 2016 New Consumption Tax Act, and the provisions then in force continue to govern consumption tax on a transfer, etc. of assets that a business operator made in Japan during the period from the application date of the new Consumption Tax Act to the day before the application date of the 2016 New Consumption Tax Act and on a taxable purchase that a business operator made in Japan during the period from the application date of the new Consumption Tax Act to the day before the application date of the 2016 New Consumption Tax Act. machine translation, not official **第二項** 附則第三十六条第二項の規定は二十八年新消費税法適用日の翌日以後に開始する課税期間に係る基準期間における課税売上高又は特定期間における課税売上高の計算について、附則第三十七条第一項の規定は二十八年新消費税法適用日以後に新消費税法第十条第一項又は第二項に規定する相続があった場合について、附則第三十七条第二項の規定は二十八年新消費税法適用日以後に新消費税法第十一条第一項から第四項までに規定する合併があった場合又は新消費税法第十二条第一項から第四項までに規定する分割等があった場合若しくは同条第五項若しくは第六項に規定する吸収分割があった場合について、附則第三十七条第三項の規定は新消費税法第十二条の三第一項に規定する新設開始日が二十八年新消費税法適用日以後である場合について、附則第四十一条の規定は二十八年新消費税法適用日前に国内において行った課税仕入れにつき二十八年新消費税法適用日以後に新消費税法第三十二条第一項に規定する仕入れに係る対価の返還等を受けた場合について、附則第四十五条及び第四十六条の規定は二十八年新消費税法適用日前に国内において行った課税資産の譲渡等につき二十八年新消費税法適用日以後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又は消費税法第三十九条第一項に規定する領収をすることができなくなった場合について、それぞれ準用する。この場合において、附則第三十六条第二項中「新消費税法適用日の」とあるのは「平成二十八年四月一日（以下附則第四十六条までにおいて「二十八年新消費税法適用日」という。）の」と、「新消費税法適用日前」とあるのは「二十八年新消費税法適用日前」と、「新消費税法が」とあるのは「第四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。）による改正後の消費税法（次条において「二十八年新消費税法」という。）が」と、附則第三十七条中「新消費税法適用日」とあるのは「二十八年新消費税法適用日」と、「新消費税法が」とあるのは「二十八年新消費税法が」と、附則第四十一条、第四十五条及び第四十六条中「新消費税法適用日」とあるのは「二十八年新消費税法適用日」と読み替えるものとする。 suppl-4271-9/art-48/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-48/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48/par-2 The provisions of Article 36, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the calculation of taxable sales in the base period or taxable sales in the specified period for a taxable period beginning on or after the day following the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (1) of the Supplementary Provisions, to a case where there is inheritance prescribed in Article 10, paragraph (1) or (2) of the New Consumption Tax Act on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (2) of the Supplementary Provisions, to a case where there is a merger prescribed in Article 11, paragraphs (1) through (4) of the New Consumption Tax Act, or a corporate split, etc. prescribed in Article 12, paragraphs (1) through (4) of the New Consumption Tax Act, or an absorption-type company split prescribed in paragraph (5) or (6) of that Article, on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 37, paragraph (3) of the Supplementary Provisions, to a case where the new establishment start date prescribed in Article 12-3, paragraph (1) of the New Consumption Tax Act is on or after the application date of the 2016 New Consumption Tax Act; the provisions of Article 41 of the Supplementary Provisions, to a case where, on or after the application date of the 2016 New Consumption Tax Act, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act is received with respect to a taxable purchase made in Japan before the application date of the 2016 New Consumption Tax Act; and the provisions of Articles 45 and 46 of the Supplementary Provisions, to a case where, on or after the application date of the 2016 New Consumption Tax Act, a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act is made, or it becomes impossible to receive payment as prescribed in Article 39, paragraph (1) of the Consumption Tax Act, with respect to a taxable transfer, etc. of assets made in Japan before the application date of the 2016 New Consumption Tax Act, in each case. In this case, in Article 36, paragraph (2) of the Supplementary Provisions, "the application date of the New Consumption Tax Act" is deemed to be replaced with "April 1, 2016 (hereinafter referred to as the "application date of the 2016 New Consumption Tax Act" through Article 46 of the Supplementary Provisions)", "before the application date of the New Consumption Tax Act" with "before the application date of the 2016 New Consumption Tax Act", and "the New Consumption Tax Act" with "the Consumption Tax Act as amended by the amending provision in Article 4 that adds four items after Article 2, paragraph (1), item (viii) of the Consumption Tax Act (limited to the part pertaining to the provision of specified services prescribed in item (viii)-2 of that paragraph and the part pertaining to item (viii)-5 of that paragraph) (referred to as the "2016 New Consumption Tax Act" in the following Article)"; in Article 37 of the Supplementary Provisions, "the application date of the New Consumption Tax Act" with "the application date of the 2016 New Consumption Tax Act" and "the New Consumption Tax Act" with "the 2016 New Consumption Tax Act"; and in Articles 41, 45 and 46 of the Supplementary Provisions, "the application date of the New Consumption Tax Act" with "the application date of the 2016 New Consumption Tax Act". machine translation, not official --- ## Cites - suppl-4271-9/art-48/par-1: 次項 → 消費税法 附則第四十八条第二項 (Supplementary Provisions, Article 48, paragraph (2)), suppl-4271-9/art-48/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-48/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48/par-2 - suppl-4271-9/art-48/par-1: この条 → 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-48/par-2: 附則第三十六条第二項 → 消費税法 附則第三十六条第二項 (Supplementary Provisions, Article 36, paragraph (2)), suppl-4271-9/art-36/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-36/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-36/par-2 - suppl-4271-9/art-48/par-2: 附則第三十七条第一項 → 消費税法 附則第三十七条第一項 (Supplementary Provisions, Article 37, paragraph (1)), suppl-4271-9/art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37/par-1 - suppl-4271-9/art-48/par-2: 新消費税法第十条第一項 → 消費税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/consumption-tax-act/art-10/par-1 · https://japanlaw.org/l/363AC0000000108/art-10/par-1 - suppl-4271-9/art-48/par-2: 第二項 → 消費税法 第十条第二項 (Article 10, paragraph (2)), art-10/par-2 — https://japanlaw.org/en/consumption-tax-act/art-10/par-2 · https://japanlaw.org/l/363AC0000000108/art-10/par-2 - suppl-4271-9/art-48/par-2: 附則第三十七条第二項 → 消費税法 附則第三十七条第二項 (Supplementary Provisions, Article 37, paragraph (2)), suppl-4271-9/art-37/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37/par-2 - suppl-4271-9/art-48/par-2: 新消費税法第十一条第一項から第四項まで → 消費税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/consumption-tax-act/art-11/par-1 · https://japanlaw.org/l/363AC0000000108/art-11/par-1 - suppl-4271-9/art-48/par-2: 新消費税法第十一条第一項から第四項まで → 消費税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/consumption-tax-act/art-11/par-2 · https://japanlaw.org/l/363AC0000000108/art-11/par-2 - suppl-4271-9/art-48/par-2: 新消費税法第十一条第一項から第四項まで → 消費税法 第十一条第三項 (Article 11, paragraph (3)), art-11/par-3 — https://japanlaw.org/en/consumption-tax-act/art-11/par-3 · https://japanlaw.org/l/363AC0000000108/art-11/par-3 - suppl-4271-9/art-48/par-2: 新消費税法第十一条第一項から第四項まで → 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-4271-9/art-48/par-2: 新消費税法第十二条第一項から第四項まで → 消費税法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12/par-1 · https://japanlaw.org/l/363AC0000000108/art-12/par-1 - suppl-4271-9/art-48/par-2: 新消費税法第十二条第一項から第四項まで → 消費税法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12/par-2 · https://japanlaw.org/l/363AC0000000108/art-12/par-2 - suppl-4271-9/art-48/par-2: 新消費税法第十二条第一項から第四項まで → 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-4271-9/art-48/par-2: 新消費税法第十二条第一項から第四項まで → 消費税法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/en/consumption-tax-act/art-12/par-4 · https://japanlaw.org/l/363AC0000000108/art-12/par-4 - suppl-4271-9/art-48/par-2: 同条第五項 → 消費税法 第十二条第五項 (Article 12, paragraph (5)), art-12/par-5 — https://japanlaw.org/en/consumption-tax-act/art-12/par-5 · https://japanlaw.org/l/363AC0000000108/art-12/par-5 - suppl-4271-9/art-48/par-2: 第六項 → 消費税法 第十二条第六項 (Article 12, paragraph (6)), art-12/par-6 — https://japanlaw.org/en/consumption-tax-act/art-12/par-6 · https://japanlaw.org/l/363AC0000000108/art-12/par-6 - suppl-4271-9/art-48/par-2: 附則第三十七条第三項 → 消費税法 附則第三十七条第三項 (Supplementary Provisions, Article 37, paragraph (3)), suppl-4271-9/art-37/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37/par-3 - suppl-4271-9/art-48/par-2: 新消費税法第十二条の三第一項 → 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 - suppl-4271-9/art-48/par-2: 附則第四十一条 → 消費税法 附則第四十一条 (Supplementary Provisions, Article 41), suppl-4271-9/art-41 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-41 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-41 - suppl-4271-9/art-48/par-2: 新消費税法第三十二条第一項 → 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-4271-9/art-48/par-2: 附則第四十五条 → 消費税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4271-9/art-45 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-45 - suppl-4271-9/art-48/par-2: 第四十六条 → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4271-9/art-46 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-46 - suppl-4271-9/art-48/par-2: 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-4271-9/art-48/par-2: 消費税法第三十九条第一項 → 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-4271-9/art-48/par-2: 同項第八号の二 → 消費税法 第二条第一項第八号の二 (Article 2, paragraph (1), item (viii-2)), art-2/par-1/item-8-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-2 - suppl-4271-9/art-48/par-2: 同項第八号の五 → 消費税法 第二条第一項第八号の五 (Article 2, paragraph (1), item (viii-5)), art-2/par-1/item-8-5 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-5 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-5 - suppl-4271-9/art-48/par-2: 次条 → 消費税法 附則第三十七条 (Supplementary Provisions, Article 37), suppl-4271-9/art-37 — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-37 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-37 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第五号ハ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-1/par-1/item-5/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-1/par-1/item-5/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 附則第四十五条第一項（売上げに係る対価の返還等をした場合の消費税額の控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-45/par-1 - 消費税法 附則第四十八条第一項（特定役務の提供に係る消費税の課税等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4271-9/art-48/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4271-9/art-48/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-20261013T073630-054, 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