# 消費税法 / Consumption Tax Act — 附 則 (Supplementary Provisions)
- 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: 附 則 (Supplementary Provisions) — address `suppl-4281-15`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/suppl-4281-15
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15
- 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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## 附 則 平成二八年三月三一日法律第一五号
suppl-4281-15 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15
### 第一条（施行期日） — Effective Date
caption: machine translation, not official
suppl-4281-15/art-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1
**第一項** この法律は、平成二十八年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。
suppl-4281-15/art-1/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1
This Act comes into effect on April 1, 2016; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:
machine translation, not official
**一** 第五条中消費税法第八条の改正規定 平成二十八年五月一日
suppl-4281-15/art-1/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-1
the provision amending Article 8 of the Consumption Tax Act in Article 5: May 1, 2016;
machine translation, not official
**二** 略
suppl-4281-15/art-1/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-2
Omitted
machine translation, not official
**三** 次に掲げる規定 平成二十九年一月一日
suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-3
the following provisions: January 1, 2017;
machine translation, not official
**イ及びロ** 略
suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-3/sub-1
Omitted
machine translation, not official
**ハ** 第五条中消費税法第四条の改正規定及び同法第六十二条の改正規定並びに附則第三十三条の規定
suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-3/sub-2
the provision amending Article 4 of the Consumption Tax Act and the provision amending Article 62 of that Act in Article 5, and the provisions of Article 33 of the Supplementary Provisions;
machine translation, not official
**四から七まで** 略
suppl-4281-15/art-1/par-1/item-4-to-7 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-4-to-7 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-4-to-7
Omitted
machine translation, not official
**七の二** 附則第四十条第三項の規定 令和元年七月一日
suppl-4281-15/art-1/par-1/item-7-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-7-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-7-2
the provisions of Article 40, paragraph (3) of the Supplementary Provisions: July 1, 2019;
machine translation, not official
**七の三** 次に掲げる規定 令和元年十月一日
suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-7-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-7-3
the following provisions: October 1, 2019;
machine translation, not official
**イからニまで** 略
suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-7-3/sub-1
Omitted
machine translation, not official
**ホ** 附則第三十四条から第三十九条まで及び第四十条（第三項を除く。）の規定
suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-7-3/sub-2
the provisions of Articles 34 through 39 and Article 40 (excluding paragraph (3)) of the Supplementary Provisions;
machine translation, not official
**八** 附則第四十四条及び第四十五条の規定 令和三年十月一日
suppl-4281-15/art-1/par-1/item-8 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-8
the provisions of Articles 44 and 45 of the Supplementary Provisions: October 1, 2021;
machine translation, not official
**八の二** 附則第五十一条の二第五項の規定 令和五年四月一日
suppl-4281-15/art-1/par-1/item-8-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-8-2
the provisions of Article 51-2, paragraph (5) of the Supplementary Provisions: April 1, 2023;
machine translation, not official
**九** 次に掲げる規定 令和五年十月一日
suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9
the following provisions: October 1, 2023;
machine translation, not official
**イ** 第五条の規定（同条中消費税法第二条第四項の改正規定、同法第四条の改正規定、同法第八条の改正規定、同法第九条第五項の改正規定、同条第七項の改正規定、同法第十二条の三の次に一条を加える改正規定、同法第十五条第六項の改正規定（「第十二条の三」を「第十二条の四」に改める部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定（「第五十七条」の下に「から第五十七条の三まで」を加える部分を除く。）、同法第三十七条の改正規定、同法第三十七条の二の改正規定、同法第五十七条第一項の改正規定、同法第六十二条の改正規定、同法別表第一第四号イの改正規定（「（別表第二」を「（同表」に改める部分に限る。）及び同表第十二号の改正規定（「別表第二」を「別表第二の二」に改める部分を除く。）を除く。）（附則第四十四条第一項、第五十二条第一項及び第百二十八条の二において「五年改正規定」という。）並びに附則第四十六条から第五十一条まで、第五十一条の二（第五項を除く。）、第五十二条から第五十三条の二まで及び第百六十一条の規定
suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9/sub-1
the provisions of Article 5 (excluding, in that Article, the provision amending Article 2, paragraph (4) of the Consumption Tax Act, the provision amending Article 4 of that Act, the provision amending Article 8 of that Act, the provision amending Article 9, paragraph (5) of that Act, the provision amending paragraph (7) of that Article, the provision adding one Article after Article 12-3 of that Act, the provision amending Article 15, paragraph (6) of that Act (limited to the part replacing "Article 12-3" with "Article 12-4"), the provision amending paragraph (7) of that Article, the provision amending paragraph (11) of that Article (excluding the part adding "through Article 57-3" after "Article 57"), the provision amending Article 37 of that Act, the provision amending Article 37-2 of that Act, the provision amending Article 57, paragraph (1) of that Act, the provision amending Article 62 of that Act, the provision amending Appended Table 1, item (iv), (a) of that Act (limited to the part replacing "(Appended Table 2" with "(that table"), and the provision amending item (xii) of that table (excluding the part replacing "Appended Table 2" with "Appended Table 2-2")) (referred to as the "2023 amendment provisions" in Article 44, paragraph (1), Article 52, paragraph (1) and Article 128-2 of the Supplementary Provisions), and the provisions of Articles 46 through 51, Article 51-2 (excluding paragraph (5)), Articles 52 through 53-2 and Article 161 of the Supplementary Provisions;
machine translation, not official
**ロ及びハ** 略
suppl-4281-15/art-1/par-1/item-9/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9/sub-2
Omitted
machine translation, not official
**ニ** 第十八条中所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十五条の改正規定、同法附則第三十六条第一項の改正規定及び同法附則第三十八条から第四十条までの改正規定並びに附則第百五十三条の規定
suppl-4281-15/art-1/par-1/item-9/sub-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9/sub-3
in Article 18, the provision amending Article 35 of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), the provision amending Article 36, paragraph (1) of the Supplementary Provisions of that Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of that Act, and the provisions of Article 153 of the Supplementary Provisions;
machine translation, not official
**九の二** 附則第五十一条の三の規定 令和八年十月一日
suppl-4281-15/art-1/par-1/item-9-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9-2
the provisions of Article 51-3 of the Supplementary Provisions: October 1, 2026;
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### 第三十二条（二十八年新消費税法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the 2016 New Consumption Tax Act
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suppl-4281-15/art-32 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32
**第一項** 第五条の規定（同条中消費税法第二条第四項の改正規定、同法第九条第五項の改正規定、同条第七項の改正規定、同法第十二条の三の次に一条を加える改正規定、同法第十五条第六項の改正規定（「第十二条の三」を「第十二条の四」に改める部分に限る。）、同条第七項の改正規定、同条第十一項の改正規定（「第五十七条」の下に「から第五十七条の三まで」を加える部分を除く。）、同法第三十七条の改正規定、同法第三十七条の二の改正規定、同法第五十七条第一項の改正規定、同法別表第一第四号イの改正規定（「（別表第二」を「（同表」に改める部分に限る。）及び同表第十二号の改正規定（「別表第二」を「別表第二の二」に改める部分を除く。）に限る。）による改正後の同法（以下附則第四十条までにおいて「二十八年新消費税法」という。）第十二条の四の規定は、同条第一項に規定する事業者で、施行日以後に高額特定資産の仕入れ等（同項に規定する高額特定資産の仕入れ等をいう。）を行った場合（同項に規定する自己建設高額特定資産にあっては、当該自己建設高額特定資産の同項に規定する建設等が施行日以後に完了した場合とする。次項において同じ。）に該当することとなるものについて適用する。この場合において、同条第一項第二号に定める日が施行日前である場合における同項の規定の適用については、施行日を同項に規定する高額特定資産の仕入れ等の日とみなす。
suppl-4281-15/art-32/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-1
The provisions of Article 12-4 of the Consumption Tax Act as amended by the provisions of Article 5 (limited to, in that Article, the provision amending Article 2, paragraph (4) of the Consumption Tax Act, the provision amending Article 9, paragraph (5) of that Act, the provision amending paragraph (7) of that Article, the provision adding one Article after Article 12-3 of that Act, the provision amending Article 15, paragraph (6) of that Act (limited to the part replacing "Article 12-3" with "Article 12-4"), the provision amending paragraph (7) of that Article, the provision amending paragraph (11) of that Article (excluding the part adding "through Article 57-3" after "Article 57"), the provision amending Article 37 of that Act, the provision amending Article 37-2 of that Act, the provision amending Article 57, paragraph (1) of that Act, the provision amending Appended Table 1, item (iv), (a) of that Act (limited to the part replacing "(Appended Table 2" with "(that table"), and the provision amending item (xii) of that table (excluding the part replacing "Appended Table 2" with "Appended Table 2-2")) (referred to as the "2016 New Consumption Tax Act" through Article 40 of the Supplementary Provisions) apply to a business operator prescribed in Article 12-4, paragraph (1) of the 2016 New Consumption Tax Act that comes to fall under the case where, on or after the Effective Date, it has made a purchase, etc. of a high-value specified asset (meaning a purchase, etc. of a high-value specified asset prescribed in that paragraph) (for a self-constructed high-value specified asset prescribed in that paragraph, the case where the construction, etc. prescribed in that paragraph of that self-constructed high-value specified asset is completed on or after the Effective Date; the same applies in the following paragraph). In this case, where the day specified in paragraph (1), item (ii) of that Article is before the Effective Date, for the application of the provisions of that paragraph, the Effective Date is deemed to be the day of the purchase, etc. of a high-value specified asset prescribed in that paragraph.
machine translation, not official
**第二項** 前項の規定にかかわらず、同項の事業者が平成二十七年十二月三十一日までに締結した契約に基づき施行日以後に高額特定資産の仕入れ等を行った場合については、二十八年新消費税法第十二条の四第一項の規定は、適用しない。
suppl-4281-15/art-32/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-2
Notwithstanding the provisions of the preceding paragraph, the provisions of Article 12-4, paragraph (1) of the 2016 New Consumption Tax Act do not apply where the business operator referred to in the preceding paragraph makes a purchase, etc. of a high-value specified asset on or after the Effective Date pursuant to a contract concluded on or before December 31, 2015.
machine translation, not official
**第三項** 施行日から附則第一条第九号に定める日（以下附則第五十三条の二までにおいて「五年施行日」という。）の前日までの間における二十八年新消費税法第五十七条第一項の規定の適用については、同項第二号中「場合並びに」とあるのは「場合及び」と、「場合及び次条第一項の登録を受けている場合」とあるのは「場合」と、同項第二号の二中「場合及び次条第一項の登録を受けている場合」とあるのは「場合」とする。
suppl-4281-15/art-32/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-3
For the application of Article 57, paragraph (1) of the 2016 New Consumption Tax Act during the period from the Effective Date to the day preceding the day specified in Article 1, item (ix) of the Supplementary Provisions (referred to as the "2023 Effective Date" through Article 53-2 of the Supplementary Provisions), in item (ii) of that paragraph, the phrase "場合並びに" (case, and) is deemed to be replaced with "場合及び" (case, and, joining a smaller group), the phrase "case and the case where registration under paragraph (1) of the following Article has been received" is deemed to be replaced with "case", and in item (ii)-2 of that paragraph, the phrase "case and the case where registration under paragraph (1) of the following Article has been received" is deemed to be replaced with "case".
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### 第三十三条（恒久的施設又は国外事業所等で受ける事業者向け電気通信利用役務の提供に係る内外判定基準の適用に関する経過措置） — Transitional Measures Concerning Application of the Criteria for Determining Whether Provision of Telecommunications Services for Businesses Received at a Permanent Establishment or Foreign Office or Similar Establishment Is Within or Outside Japan
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suppl-4281-15/art-33 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-33 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-33
**第一項** 第五条の規定（同条中消費税法第四条の改正規定及び同法第六十二条の改正規定に限る。）による改正後の同法第四条第四項ただし書の規定は、平成二十九年一月一日以後に事業者（消費税法第二条第一項第四号に規定する事業者をいう。以下附則第五十三条の二までにおいて同じ。）が行う特定仕入れ（消費税法第四条第一項に規定する特定仕入れをいう。以下この条において同じ。）について適用し、同日前に行った特定仕入れについては、なお従前の例による。
suppl-4281-15/art-33/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-33/par-1
The provisions of the proviso to Article 4, paragraph (4) of the Consumption Tax Act as amended by the provisions of Article 5 (limited to, in that Article, the provision amending Article 4 of the Consumption Tax Act and the provision amending Article 62 of that Act) apply to specified purchases (meaning specified purchases prescribed in Article 4, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article) made on or after January 1, 2017 by a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter through Article 53-2 of the Supplementary Provisions), and the provisions then in force continue to govern specified purchases made before that day.
machine translation, not official
### 第三十四条（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — Transitional Measures Concerning Tax Rates, etc. for 2019 Reduced-Rate Transfers, etc. of Assets
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suppl-4281-15/art-34 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34
**第一項** 事業者が、令和元年十月一日（以下附則第四十条までにおいて「元年適用日」という。）から五年施行日の前日までの間に国内において行う課税資産の譲渡等（消費税法第二条第一項第九号に規定する課税資産の譲渡等をいい、同項第八号の二に規定する特定資産の譲渡等に該当するものを除く。以下附則第五十二条までにおいて同じ。）のうち次に掲げるもの（以下附則第三十九条までにおいて「元年軽減対象資産の譲渡等」という。）及び保税地域（同項第二号に規定する保税地域をいう。以下附則第四十六条までにおいて同じ。）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。以下同条までにおいて同じ。）のうち第一号に規定する飲食料品に該当するものに係る消費税の税率は、同法第二十九条の規定にかかわらず、百分の六・二四とする。
suppl-4281-15/art-34/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
The tax rate for consumption tax on those of the taxable transfers, etc. of assets (meaning taxable transfers, etc. of assets prescribed in Article 2, paragraph (1), item (ix) of the Consumption Tax Act, excluding those that fall under specified transfers, etc. of assets prescribed in item (viii)-2 of that paragraph; the same applies hereinafter through Article 52 of the Supplementary Provisions) made in Japan by a business operator during the period from October 1, 2019 (referred to as the "2019 application date" through Article 40 of the Supplementary Provisions) to the day preceding the 2023 Effective Date that are listed below (referred to as "2019 reduced-rate transfers, etc. of assets" through Article 39 of the Supplementary Provisions), and on those of the taxable goods (meaning taxable goods prescribed in item (xi) of that paragraph; the same applies hereinafter through Article 46 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 through that Article) that fall under the food and drink items prescribed in item (i), is 6.24/100, notwithstanding Article 29 of that Act.
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**一** 飲食料品（食品表示法（平成二十五年法律第七十号）第二条第一項に規定する食品（酒税法（昭和二十八年法律第六号）第二条第一項に規定する酒類を除く。以下この号において単に「食品」という。）をいい、食品と食品以外の資産が一の資産を形成し、又は構成しているもののうち政令で定める資産を含む。以下この号において同じ。）の譲渡（次に掲げる課税資産の譲渡等は、含まないものとする。）
suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
the transfer of food and drink items (meaning food (excluding liquor prescribed in Article 2, paragraph (1) of the Liquor Tax Act (Act No. 6 of 1953); hereinafter in this item simply referred to as "food") prescribed in Article 2, paragraph (1) of the Food Labeling Act (Act No. 70 of 2013), and including those assets specified by Cabinet Order among assets in which food and assets other than food form or constitute a single asset; the same applies hereinafter in this item) (the following taxable transfers, etc. of assets are not included);
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**イ** 飲食店業その他の政令で定める事業を営む者が行う食事の提供（テーブル、椅子、カウンターその他の飲食に用いられる設備のある場所において飲食料品を飲食させる役務の提供をいい、当該飲食料品を持帰りのための容器に入れ、又は包装を施して行う譲渡は、含まないものとする。）
suppl-4281-15/art-34/par-1/item-1/sub-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1/sub-1
the provision of meals by a person who carries on a restaurant business or any other business specified by Cabinet Order (meaning the provision of services of having food and drink items eaten or drunk at a place with facilities used for eating and drinking such as tables, chairs and counters, and not including the transfer of those food and drink items placed in take-out containers or wrapped);
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**ロ** 課税資産の譲渡等の相手方が指定した場所において行う加熱、調理又は給仕等の役務を伴う飲食料品の提供（老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項に規定する有料老人ホームその他の人が生活を営む場所として政令で定める施設において行う政令で定める飲食料品の提供を除く。）
suppl-4281-15/art-34/par-1/item-1/sub-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1/sub-2
the provision of food and drink items accompanied by services such as heating, cooking or serving, performed at a place designated by the counterparty to the taxable transfer, etc. of assets (excluding the provision of food and drink items specified by Cabinet Order performed at a fee-based home for the elderly prescribed in Article 29, paragraph (1) of the Act on Social Welfare for the Elderly (Act No. 133 of 1963) or at any other facility specified by Cabinet Order as a place where people live their lives).
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**二** 一定の題号を用い、政治、経済、社会、文化等に関する一般社会的事実を掲載する新聞（一週に二回以上発行する新聞に限る。）の定期購読契約（当該新聞を購読しようとする者に対して、当該新聞を定期的に継続して供給することを約する契約をいう。）に基づく譲渡
suppl-4281-15/art-34/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-2
the transfer pursuant to a subscription contract for periodical purchase (meaning a contract that promises to supply a newspaper regularly and continuously to a person who intends to subscribe to it) of a newspaper that carries general social facts concerning politics, economics, society, culture, etc. under a fixed title (limited to a newspaper issued twice or more a week).
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**第二項** 元年適用日から五年施行日の前日までの間における消費税法第三十条、第三十二条、第三十六条、第三十八条、第三十九条、第四十三条、第四十五条及び第四十七条の規定の適用については、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。この場合において、読み替えられたこれらの規定は、この附則に別段の定めがあるものを除き、元年適用日以後に国内において事業者が行う資産の譲渡等（同法第二条第一項第八号に規定する資産の譲渡等をいう。以下附則第五十条までにおいて同じ。）及び元年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。以下附則第五十三条の二までにおいて同じ。）並びに元年適用日以後に保税地域から引き取られる課税貨物に係る消費税について適用し、元年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元年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元年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。
第三十条第一項 百十分の七・八 百十分の七・八（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等（所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項に規定する元年軽減対象資産の譲渡等をいう。以下この章において同じ。）に係るものである場合には、百八分の六・二四）
第三十条第八項第一号ハ 内容 内容（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、資産の内容及び元年軽減対象資産の譲渡等に係るものである旨）
第三十条第九項第一号ハ 内容 内容（当該課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、資産の内容及び元年軽減対象資産の譲渡等である旨）
第三十条第九項第一号ニ 課税資産の譲渡等の 税率の異なるごとに区分して合計した課税資産の譲渡等の
第三十条第九項第二号ニ 内容 内容（当該課税仕入れが他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、資産の内容及び元年軽減対象資産の譲渡等に係るものである旨）
第三十条第九項第二号ホ 第一項 税率の異なるごとに区分して合計した第一項
第三十二条第一項第一号 百十分の七・八 百十分の七・八（当該仕入れに係る対価の返還等が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第三十六条第一項 百十分の七・八 百十分の七・八（当該課税仕入れに係る棚卸資産が他の者から受けた元年軽減対象資産の譲渡等に係るものである場合又は当該課税貨物が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項第一号に規定する飲食料品に該当するものである場合には、百八分の六・二四）
第三十八条第一項 百分の十 百分の十（当該課税資産の譲渡等が元年軽減対象資産の譲渡等である場合には、百分の八）
百十分の七・八 百十分の七・八（当該売上げに係る対価の返還等が元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第三十九条第一項 百十分の七・八 百十分の七・八（当該税込価額が元年軽減対象資産の譲渡等に係るものである場合には、百八分の六・二四）
第四十三条第一項第一号 課税資産の譲渡等に係る 課税資産の譲渡等に係る税率の異なるごとに区分した
第四十三条第一項第二号 課税標準額 税率の異なるごとに区分した課税標準額
第四十五条第一項第一号 ）に係る ）に係る税率の異なるごとに区分した
第四十五条第一項第二号 課税標準額 税率の異なるごとに区分した課税標準額
第四十七条第一項第一号 数量及び 数量、
いう。） いう。）及び税率
suppl-4281-15/art-34/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
For the application of Articles 30, 32, 36, 38, 39, 43, 45 and 47 of the Consumption Tax Act during the period from the 2019 application date to the day preceding the 2023 Effective Date, the terms listed in the middle column of the following table that appear in the provisions of that Act listed in the upper column of that table are deemed to be replaced with the terms listed in the lower column of that table, respectively. In this case, except as otherwise provided in these Supplementary Provisions, those provisions as so replaced apply to consumption tax on transfers, etc. of assets made by business operators in Japan on or after the 2019 application date (meaning transfers, etc. of assets prescribed in Article 2, paragraph (1), item (viii) of that Act; the same applies hereinafter through Article 50 of the Supplementary Provisions), taxable purchases made by business operators in Japan on or after the 2019 application date (meaning taxable purchases prescribed in item (xii) of that paragraph; the same applies hereinafter through Article 53-2 of the Supplementary Provisions), and taxable goods taken out of bonded areas on or after the 2019 application date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets made by business operators in Japan before the 2019 application date, taxable purchases made by business operators in Japan before the 2019 application date, and taxable goods taken out of bonded areas before the 2019 application date.
Article 30, paragraph (1) 7.8/110 7.8/110 (or, where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets (meaning a 2019 reduced-rate transfer, etc. of assets prescribed in Article 34, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016); the same applies hereinafter in this Chapter) received from another person, 6.24/108)
Article 30, paragraph (8), item (i), (c) details details (or, where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the details of the assets and the fact that it relates to a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (i), (c) details details (or, where that taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets, the details of the assets and the fact that it is a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (i), (d) of taxable transfers, etc. of assets of taxable transfers, etc. of assets classified and totaled for each differing tax rate
Article 30, paragraph (9), item (ii), (d) details details (or, where that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, the details of the assets and the fact that it relates to a 2019 reduced-rate transfer, etc. of assets)
Article 30, paragraph (9), item (ii), (e) paragraph (1) paragraph (1) classified and totaled for each differing tax rate
Article 32, paragraph (1), item (i) 7.8/110 7.8/110 (or, where that refund, etc. of consideration for purchases relates to a 2019 reduced-rate transfer, etc. of assets received from another person, 6.24/108)
Article 36, paragraph (1) 7.8/110 7.8/110 (or, where the inventory relating to that taxable purchase relates to a 2019 reduced-rate transfer, etc. of assets received from another person, or where those taxable goods fall under the food and drink items prescribed in Article 34, paragraph (1), item (i) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016), 6.24/108)
Article 38, paragraph (1) 10/100 10/100 (or, where that taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets, 8/100)
7.8/110 7.8/110 (or, where that refund, etc. of consideration for sales relates to a 2019 reduced-rate transfer, etc. of assets, 6.24/108)
Article 39, paragraph (1) 7.8/110 7.8/110 (or, where that tax-inclusive price relates to a 2019 reduced-rate transfer, etc. of assets, 6.24/108)
Article 43, paragraph (1), item (i) relating to taxable transfers, etc. of assets relating to taxable transfers, etc. of assets and classified by differing tax rates
Article 43, paragraph (1), item (ii) tax base amount tax base amount classified by differing tax rates
Article 45, paragraph (1), item (i) total of the amounts constituting the tax base relating to taxable transfers, etc. of assets total, classified by differing tax rates, of the amounts constituting the tax base relating to taxable transfers, etc. of assets
Article 45, paragraph (1), item (ii) tax base amount tax base amount classified by differing tax rates
Article 47, paragraph (1), item (i) quantity and quantity,
referred to as the "tax base amount" in the following item) referred to as the "tax base amount" in the following item) and the tax rate
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**第三項** 前項前段の規定の適用がある場合における消費税法第三十条第七項の規定の適用については、前項前段の規定による読替え前の同法第三十条第九項第一号に掲げる書類の交付を受けた事業者が、当該書類に係る課税資産の譲渡等の事実に基づき次に掲げる記載事項に係る追記をした当該書類を保存するときは、消費税法第三十条第七項に規定する請求書等の保存があるものとみなして、同項の規定を適用する。
suppl-4281-15/art-34/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3
For the application of Article 30, paragraph (7) of the Consumption Tax Act in the case where the first sentence of the preceding paragraph applies, where a business operator that has received delivery of a document listed in Article 30, paragraph (9), item (i) of the Consumption Tax Act as it reads before the replacement of terms under the first sentence of the preceding paragraph preserves that document with additional entries made, based on the fact of the taxable transfer, etc. of assets relating to that document, concerning the following matters to be stated, it is deemed that the invoices, etc. prescribed in Article 30, paragraph (7) of the Consumption Tax Act have been preserved, and the provisions of that paragraph apply.
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**一** 消費税法第三十条第九項第一号ハに掲げる記載事項（当該記載事項のうち、課税資産の譲渡等が元年軽減対象資産の譲渡等である旨に限る。）
suppl-4281-15/art-34/par-3/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-3/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3/item-1
the matters to be stated listed in Article 30, paragraph (9), item (i), (c) of the Consumption Tax Act (limited, among those matters, to the fact that the taxable transfer, etc. of assets is a 2019 reduced-rate transfer, etc. of assets);
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**二** 消費税法第三十条第九項第一号ニに掲げる記載事項
suppl-4281-15/art-34/par-3/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-3/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3/item-2
the matters to be stated listed in Article 30, paragraph (9), item (i), (d) of the Consumption Tax Act.
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**第四項** 第一項の規定の適用を受ける元年軽減対象資産の譲渡等に係る課税仕入れ等の税額（消費税法第三十条第二項に規定する課税仕入れ等の税額をいう。）の計算方法その他前三項の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-34/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-4
The method of calculating the amount of tax on taxable purchases, etc. (meaning the amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of the Consumption Tax Act) relating to 2019 reduced-rate transfers, etc. of assets to which the provisions of paragraph (1) apply, and other matters necessary for the application of the provisions of the preceding three paragraphs, are prescribed by Cabinet Order.
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### 第三十五条（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に関する経過措置） — Transitional Measures Concerning Tax Rates in the Case of Application of the Special Provisions on the Time of Transfer, etc. of Assets Relating to Lease Transfers
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suppl-4281-15/art-35 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-35 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35
**第一項** 事業者が、元年適用日前に行った消費税法第十六条第一項に規定するリース譲渡（所得税法等の一部を改正する法律（平成三十年法律第七号。以下この項及び附則第五十条第二項において「三十年改正法」という。）第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び旧効力消費税法（三十年改正法附則第四十四条第二項に規定する旧効力消費税法をいう。附則第五十条第二項において同じ。）第十六条第一項に規定する長期割賦販売等を含む。以下この項において同じ。）につき、当該リース譲渡に係る賦払金の額で元年適用日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち元年適用日以後に課税資産の譲渡等を行ったものとみなされる部分に係る消費税については、前条第一項の規定は、適用しない。
suppl-4281-15/art-35/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-1
Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2019 application date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 7 of 2018; referred to as the "2018 Amendment Act" in this paragraph and Article 50, paragraph (2) of the Supplementary Provisions) and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect (meaning the Former Consumption Tax Act Kept in Effect prescribed in Article 44, paragraph (2) of the Supplementary Provisions of the 2018 Amendment Act; the same applies in Article 50, paragraph (2) of the Supplementary Provisions); the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2019 application date, the provisions of paragraph (1) of the preceding Article do not apply to the consumption tax on the portion of that lease transfer that is deemed to be a taxable transfer, etc. of assets made on or after the 2019 application date.
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**第二項** 前項に定めるもののほか、資産の譲渡等の時期の特例の適用を受ける課税資産の譲渡等に適用される税率に関し必要な事項は、政令で定める。
suppl-4281-15/art-35/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-35/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-2
Beyond what is provided for in the preceding paragraph, necessary matters concerning the tax rate applicable to taxable transfers, etc. of assets to which the special provision on the time of transfer, etc. of assets applies are prescribed by Cabinet Order.
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### 第三十六条（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） — Transitional Measures Concerning Tax Rates, etc. in the Case of Application of the Special Provisions on the Time, etc. of Transfer, etc. of Assets Relating to Small-Scale Business Operators
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suppl-4281-15/art-36 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-36 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36
**第一項** 消費税法第十八条第一項の個人事業者が、元年適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価の額（同法第二十八条第一項に規定する対価の額をいう。以下附則第五十条までにおいて同じ。）を収入した日が元年適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、附則第三十四条第一項の規定は、適用しない。
suppl-4281-15/art-36/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36/par-1
Where, for taxable transfers, etc. of assets made before the 2019 application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration (meaning the amount of consideration prescribed in Article 28, paragraph (1) of that Act; the same applies hereinafter through Article 50 of the Supplementary Provisions) for those taxable transfers, etc. of assets was received falls on or after the 2019 application date, the provisions of Article 34, paragraph (1) of the Supplementary Provisions do not apply to the consumption tax on those taxable transfers, etc. of assets.
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**第二項** 消費税法第十八条第一項の個人事業者が、元年適用日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が元年適用日以後であるときは、当該課税仕入れに係る同法第三十条、第三十二条及び第三十六条の規定の適用については、附則第三十四条第二項前段の規定は、適用しない。
suppl-4281-15/art-36/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-36/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36/par-2
Where, for taxable purchases made before the 2019 application date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2019 application date, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply to the application of the provisions of Articles 30, 32 and 36 of that Act relating to those taxable purchases.
machine translation, not official
### 第三十七条（国、地方公共団体等に対する特例に関する経過措置） — Transitional Measures Concerning Special Provisions for the National Government, Local Governments, etc.
caption: machine translation, not official
suppl-4281-15/art-37 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-37 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37
**第一項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、元年適用日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が元年適用日以後であるときは、当該課税資産の譲渡等に係る消費税については、附則第三十四条第一項の規定は、適用しない。
suppl-4281-15/art-37/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-1
Where, for taxable transfers, etc. of assets made before the 2019 application date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the 2019 application date, the provisions of Article 34, paragraph (1) of the Supplementary Provisions do not apply to the consumption tax on those taxable transfers, etc. of assets.
machine translation, not official
**第二項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、元年適用日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末日が元年適用日以後であるときは、当該課税仕入れに係る同法第三十条、第三十二条及び第三十六条の規定の適用については、附則第三十四条第二項前段の規定は、適用しない。
suppl-4281-15/art-37/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-2
Where, for taxable purchases made before the 2019 application date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the 2019 application date, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply to the application of the provisions of Articles 30, 32 and 36 of that Act relating to those taxable purchases.
machine translation, not official
**第三項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が、元年適用日前に行った課税資産の譲渡等及び課税仕入れに関する経過措置については、前二項の規定に準じて、政令で定める。
suppl-4281-15/art-37/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-3
Transitional measures concerning taxable transfers, etc. of assets and taxable purchases made before the 2019 application date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order in accordance with the provisions of the preceding two paragraphs.
machine translation, not official
### 第三十八条（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） — Transitional Measures Concerning Calculation of the Tax Base, etc. of Small and Medium-Sized Business Operators That Make 2019 Reduced-Rate Transfers, etc. of Assets
caption: machine translation, not official
suppl-4281-15/art-38 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38
**第一項** 元年軽減対象資産の譲渡等（消費税法第七条第一項、第五条の規定（同条中同法第八条の改正規定に限る。以下この項及び附則第五十二条第一項において同じ。）による改正後の同法第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。以下この条及び次条第一項において同じ。）を行う事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下附則第四十条までにおいて同じ。）が、適用対象期間（その基準期間における課税売上高（同項に規定する基準期間における課税売上高をいう。以下附則第五十三条の二までにおいて同じ。）が五千万円以下である課税期間（同法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。以下附則第五十三条の二までにおいて同じ。）（二十八年新消費税法第三十七条第一項に規定する分割等に係る課税期間を除く。次項において同じ。）のうち元年適用日から五年施行日の前日までの期間に該当する期間をいう。）中に国内において行った課税資産の譲渡等（消費税法第七条第一項、第五条の規定による改正後の同法第八条第一項その他の法律又は条約の規定により消費税が免除されるもの及び社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律（平成二十四年法律第六十八号。以下この項及び次項第一号において「二十四年消費税法改正法」という。）附則第十六条第一項において読み替えて準用する二十四年消費税法改正法附則第五条第一項の規定の適用を受ける課税資産の譲渡等その他の政令で定める課税資産の譲渡等を除く。以下この条及び次条第一項第一号において同じ。）の税込価額（対価として収受し、又は収受すべき一切の金銭又は金銭以外の物若しくは権利その他経済的な利益の額とし、課税資産の譲渡等につき課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額に相当する額を含むものとする。以下この条及び同項各号において同じ。）を税率の異なるごとに区分して合計することにつき困難な事情があるときは、当該税込価額の合計額に軽減売上割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。第五項及び第六項において同じ。）を乗じて計算した金額（以下この項において「軽減対象税込売上額」という。）に百八分の百を乗じて計算した金額を当該適用対象期間における元年軽減対象資産の譲渡等の対価の額の合計額とし、当該税込価額の合計額から軽減対象税込売上額を控除した残額に百十分の百を乗じて計算した金額を当該適用対象期間における課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）の対価の額の合計額として、この附則及び消費税法の規定を適用することができる。
suppl-4281-15/art-38/par-1 · 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
Where a business operator that makes 2019 reduced-rate transfers, etc. of assets (excluding those exempt from consumption tax under Article 7, paragraph (1) of the Consumption Tax Act, Article 8, paragraph (1) of that Act as amended by the provisions of Article 5 (limited to the provision of that Article amending Article 8 of that Act; the same applies hereinafter in this paragraph and Article 52, paragraph (1) of the Supplementary Provisions), or other provisions of laws or treaties; the same applies hereinafter in this Article and paragraph (1) of the following Article) (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 40 of the Supplementary Provisions) has difficulty in totaling, classified by differing tax rates, the tax-inclusive value (meaning the amount of all money, or anything other than money, or rights or other economic benefits, received or to be received as consideration, and including an amount equivalent to the amount of consumption tax to be imposed on the taxable transfer, etc. of assets and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base; the same applies hereinafter in this Article and in the items of paragraph (1) of the following Article) of taxable transfers, etc. of assets (excluding those exempt from consumption tax under Article 7, paragraph (1) of the Consumption Tax Act, Article 8, paragraph (1) of that Act as amended by the provisions of Article 5, or other provisions of laws or treaties, taxable transfers, etc. of assets to which the provisions of Article 5, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc. (Act No. 68 of 2012; hereinafter in this paragraph and paragraph (2), item (i) referred to as the "2012 Consumption Tax Act Amendment Act"), as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, apply, and other taxable transfers, etc. of assets specified by Cabinet Order; the same applies hereinafter in this Article and paragraph (1), item (i) of the following Article) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 53-2 of the Supplementary Provisions) are 50,000,000 yen or less (meaning the taxable periods prescribed in Article 19, paragraph (1) of the Consumption Tax Act, and including periods deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article; the same applies hereinafter through Article 53-2 of the Supplementary Provisions) (excluding taxable periods relating to a corporate split, etc. prescribed in Article 37, paragraph (1) of the 2016 New Consumption Tax Act; the same applies in the following paragraph), the period that falls within the period from the 2019 application date to the day before the 2023 Effective Date), the Supplementary Provisions and the provisions of the Consumption Tax Act may be applied by treating the amount calculated by multiplying the amount calculated by multiplying the total of that tax-inclusive value by the reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in paragraphs (5) and (6)) (hereinafter in this paragraph referred to as the "tax-inclusive sales subject to the reduced rate") by 100/108 as the total amount of consideration for 2019 reduced-rate transfers, etc. of assets in that eligible period, and by treating the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive sales subject to the reduced rate from the total of that tax-inclusive value by 100/110 as the total amount of consideration for taxable transfers, etc. of assets (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) in that eligible period.
machine translation, not official
**一** 当該適用対象期間における通常の事業を行う連続する十営業日（当該適用対象期間に通常の事業を行う連続する十営業日がない場合には、当該適用対象期間）中に国内において行った課税資産の譲渡等の税込価額の合計額
suppl-4281-15/art-38/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1/item-1
the total tax-inclusive value of taxable transfers, etc. of assets made in Japan during ten consecutive business days of normal business in that eligible period (or, where there are no ten consecutive business days of normal business in that eligible period, during that eligible period);
machine translation, not official
**二** 前号に掲げる金額のうち、元年軽減対象資産の譲渡等に係る部分の金額
suppl-4281-15/art-38/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1/item-2
of the amount listed in the preceding item, the amount of the portion relating to 2019 reduced-rate transfers, etc. of assets.
machine translation, not official
**第二項** 元年軽減対象資産の譲渡等を行う事業者が、適用対象期間（その基準期間における課税売上高が五千万円以下である課税期間であって二十八年新消費税法第三十七条第一項の規定の適用を受けない課税期間のうち元年適用日から五年施行日の前日までの期間に該当する期間をいう。）中に国内において行った卸売業及び小売業に係る課税資産の譲渡等の税込価額を税率の異なるごとに区分して合計することにつき困難な事情があるときは、前項の規定の適用を受ける場合を除き、当該税込価額の合計額に小売等軽減仕入割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。第五項及び第六項において同じ。）を乗じて計算した金額（以下この項において「軽減対象小売等税込売上額」という。）に百八分の百を乗じて計算した金額を当該適用対象期間における卸売業及び小売業に係る元年軽減対象資産の譲渡等の対価の額の合計額とし、当該税込価額の合計額から軽減対象小売等税込売上額を控除した残額に百十分の百を乗じて計算した金額を当該適用対象期間における卸売業及び小売業に係る課税資産の譲渡等（元年軽減対象資産の譲渡等に該当するものを除く。）の対価の額の合計額として、この附則及び消費税法の規定を適用することができる。
suppl-4281-15/art-38/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the tax-inclusive value of taxable transfers, etc. of assets relating to wholesale business and retail business made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less and to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act do not apply, the period that falls within the period from the 2019 application date to the day before the 2023 Effective Date), the Supplementary Provisions and the provisions of the Consumption Tax Act may be applied, except where the provisions of the preceding paragraph apply, by treating the amount calculated by multiplying the amount calculated by multiplying the total of that tax-inclusive value by the retail, etc. reduced-rate purchase ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in paragraphs (5) and (6)) (hereinafter in this paragraph referred to as the "tax-inclusive retail, etc. sales subject to the reduced rate") by 100/108 as the total amount of consideration for 2019 reduced-rate transfers, etc. of assets relating to wholesale business and retail business in that eligible period, and by treating the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive retail, etc. sales subject to the reduced rate from the total of that tax-inclusive value by 100/110 as the total amount of consideration for taxable transfers, etc. of assets relating to wholesale business and retail business (excluding those that fall under 2019 reduced-rate transfers, etc. of assets) in that eligible period.
machine translation, not official
**一** 当該適用対象期間中に国内において行った課税仕入れに係る支払対価の額（消費税法第三十条第一項に規定する課税仕入れに係る支払対価の額をいう。以下附則第四十条までにおいて同じ。）、同項に規定する特定課税仕入れに係る支払対価の額に百分の百十（二十四年消費税法改正法附則第十六条第一項において読み替えて準用する二十四年消費税法改正法附則第五条第二項、第八条第一項又は第十四条第一項の規定の適用を受ける特定課税仕入れ（消費税法第五条第一項に規定する特定課税仕入れをいう。附則第四十四条第四項及び第五項において同じ。）である場合には、百分の百八）を乗じて計算した金額及び当該適用対象期間中に保税地域から引き取った課税貨物（他の法律又は条約の規定により消費税が免除されるものを除く。次条第一項において同じ。）に係る消費税の課税標準に当該課税貨物に課された又は課されるべき消費税額及び当該消費税額を課税標準として課されるべき地方消費税額（これらの税額に係る附帯税の額に相当する額を除く。）を加算した金額（同条第一項及び附則第四十条第一項において「課税貨物に係る税込引取価額」という。）のうち、卸売業及び小売業にのみ要するものの金額の合計額
suppl-4281-15/art-38/par-2/item-1 · 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
the total amount required solely for wholesale business and retail business, out of the amount of consideration paid for taxable purchases made in Japan during that eligible period (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act; the same applies hereinafter through Article 40 of the Supplementary Provisions), the amount calculated by multiplying the amount of consideration paid for specified taxable purchases prescribed in that paragraph by 110/100 (or 108/100 where they are specified taxable purchases (meaning specified taxable purchases prescribed in Article 5, paragraph (1) of the Consumption Tax Act; the same applies in Article 44, paragraphs (4) and (5) of the Supplementary Provisions) to which the provisions of Article 5, paragraph (2), Article 8, paragraph (1) or Article 14, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, as applied mutatis mutandis with terms replaced pursuant to Article 16, paragraph (1) of the Supplementary Provisions of the 2012 Consumption Tax Act Amendment Act, apply), and the amount obtained by adding, to the tax base of consumption tax on taxable goods taken out of a bonded area during that eligible period (excluding those exempt from consumption tax under the provisions of other laws or treaties; the same applies in paragraph (1) of the following Article), the amount of consumption tax imposed or to be imposed on those taxable goods and the amount of local consumption tax to be imposed with that amount of consumption tax as the tax base (excluding the amount equivalent to the amount of accessory tax on those tax amounts) (referred to as the "tax-inclusive value of taxable goods taken out of a bonded area" in paragraph (1) of the following Article and Article 40, paragraph (1) of the Supplementary Provisions);
machine translation, not official
**二** 前号に掲げる金額のうち、元年軽減対象資産の譲渡等にのみ要するものの金額
suppl-4281-15/art-38/par-2/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2/item-2
of the amount listed in the preceding item, the amount required solely for 2019 reduced-rate transfers, etc. of assets.
machine translation, not official
**第三項** 前項に規定する卸売業とは、他の者から購入した商品をその性質及び形状を変更しないで他の事業者に対して販売する事業をいうものとし、同項に規定する小売業とは、他の者から購入した商品をその性質及び形状を変更しないで販売する事業で同項に規定する卸売業以外のものをいうものとする。
suppl-4281-15/art-38/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-3
Wholesale business prescribed in the preceding paragraph means a business that sells goods purchased from another person to another business operator without changing their nature and form, and retail business prescribed in that paragraph means a business that sells goods purchased from another person without changing their nature and form, other than wholesale business prescribed in that paragraph.
machine translation, not official
**第四項** 第一項又は第二項の規定の適用を受けようとする事業者（主として元年軽減対象資産の譲渡等を行う事業者に限る。）が、第一項の軽減売上割合又は第二項の小売等軽減仕入割合の計算につき困難な事情があるときは、百分の五十を当該軽減売上割合又は当該小売等軽減仕入割合とみなして、これらの規定を適用することができる。
suppl-4281-15/art-38/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-4
Where a business operator that intends to apply the provisions of paragraph (1) or (2) (limited to a business operator that mainly makes 2019 reduced-rate transfers, etc. of assets) has difficulty in calculating the reduced-rate sales ratio under paragraph (1) or the retail, etc. reduced-rate purchase ratio under paragraph (2), it may apply those provisions by deeming 50/100 to be that reduced-rate sales ratio or that retail, etc. reduced-rate purchase ratio.
machine translation, not official
**第五項** 消費税法第三十八条第一項に規定する事業者が、第一項又は第二項の規定の適用を受けた課税資産の譲渡等（前項の規定の適用を受けた課税資産の譲渡等を含む。）につき、同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には、当該売上げに係る対価の返還等の対象となった課税資産の譲渡等の事実に基づき、同項の規定を適用する。ただし、当該売上げに係る対価の返還等の金額を税率の異なるごとに区分することが困難な場合には、当該売上げに係る対価の返還等の金額に当該課税資産の譲渡等を行った第一項の適用対象期間における軽減売上割合又は第二項の適用対象期間における小売等軽減仕入割合（前項の規定の適用がある場合には、百分の五十）を乗じて計算した金額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十八条第一項に規定する元年軽減対象資産の譲渡等に係るものとして、同項の規定を適用することができる。
suppl-4281-15/art-38/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-5
Where a business operator prescribed in Article 38, paragraph (1) of the Consumption Tax Act makes a refund, etc. of consideration for sales prescribed in paragraph (1) of that Article with respect to a taxable transfer, etc. of assets to which the provisions of paragraph (1) or (2) have been applied (including a taxable transfer, etc. of assets to which the provisions of the preceding paragraph have been applied), the provisions of Article 38, paragraph (1) of that Act are applied on the basis of the fact of the taxable transfer, etc. of assets that is the subject of that refund, etc. of consideration for sales; provided, however, that where it is difficult to classify the amount of that refund, etc. of consideration for sales by differing tax rates, the provisions of Article 38, paragraph (1) of that Act may be applied by treating the amount calculated by multiplying the amount of that refund, etc. of consideration for sales by the reduced-rate sales ratio in the eligible period under paragraph (1) in which that taxable transfer, etc. of assets was made or the retail, etc. reduced-rate purchase ratio in the eligible period under paragraph (2) (50/100 where the provisions of the preceding paragraph apply) as relating to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 38, paragraph (1) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.
machine translation, not official
**第六項** 消費税法第三十九条第一項に規定する事業者が、第一項又は第二項の規定の適用を受けた課税資産の譲渡等（第四項の規定の適用を受けた課税資産の譲渡等を含む。）に係る売掛金その他の債権につき、同条第一項に規定する事実が生じたため、当該課税資産の譲渡等の税込価額の全部又は一部の領収をすることができなくなった場合には、当該領収をすることができなくなった課税資産の譲渡等の事実に基づき、同項の規定を適用する。ただし、当該領収をすることができなくなった課税資産の譲渡等の税込価額を税率の異なるごとに区分することが困難な場合には、当該領収をすることができなくなった課税資産の譲渡等の税込価額に当該課税資産の譲渡等を行った第一項の適用対象期間における軽減売上割合又は第二項の適用対象期間における小売等軽減仕入割合（第四項の規定の適用がある場合には、百分の五十）を乗じて計算した金額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十九条第一項に規定する元年軽減対象資産の譲渡等に係るものとして、同項の規定を適用することができる。
suppl-4281-15/art-38/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-6
Where a business operator prescribed in Article 39, paragraph (1) of the Consumption Tax Act becomes unable to receive the whole or part of the tax-inclusive value of a taxable transfer, etc. of assets to which the provisions of paragraph (1) or (2) have been applied (including a taxable transfer, etc. of assets to which the provisions of paragraph (4) have been applied), because the facts prescribed in paragraph (1) of that Article have occurred with respect to accounts receivable or other claims relating to that taxable transfer, etc. of assets, the provisions of Article 39, paragraph (1) of that Act are applied on the basis of the fact of the taxable transfer, etc. of assets for which receipt has become impossible; provided, however, that where it is difficult to classify by differing tax rates the tax-inclusive value of the taxable transfer, etc. of assets for which receipt has become impossible, the provisions of Article 39, paragraph (1) of that Act may be applied by treating the amount calculated by multiplying the tax-inclusive value of the taxable transfer, etc. of assets for which receipt has become impossible by the reduced-rate sales ratio in the eligible period under paragraph (1) in which that taxable transfer, etc. of assets was made or the retail, etc. reduced-rate purchase ratio in the eligible period under paragraph (2) (50/100 where the provisions of paragraph (4) apply) as relating to a 2019 reduced-rate transfer, etc. of assets prescribed in Article 39, paragraph (1) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.
machine translation, not official
**第七項** 第一項に規定する軽減売上割合の計算方法その他前各項の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-38/par-7 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-7
The method of calculating the reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
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### 第三十九条（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — Transitional Measures Concerning Small and Medium-Sized Business Operators Engaged in Retail Business, etc. That Have Difficulty in Classifying Taxable Purchases, etc. by Applicable Tax Rate
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suppl-4281-15/art-39 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39
**第一項** 元年軽減対象資産の譲渡等を行う事業者が、適用対象期間（その基準期間における課税売上高が五千万円以下である課税期間（二十八年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及び同項に規定する分割等に係る課税期間を除く。）のうち元年適用日から元年適用日以後一年を経過する日の属する課税期間の末日までの期間に該当する期間をいう。次項において同じ。）中に国内において行った卸売業（前条第二項に規定する卸売業をいう。以下この項において同じ。）及び小売業（同条第二項に規定する小売業をいう。以下この項において同じ。）に係る課税仕入れに係る支払対価の額又は当該適用対象期間中に保税地域から引き取った課税貨物に係る税込引取価額を税率の異なるごとに区分して合計することにつき困難な事情があるときは、消費税法第三十条第一項の規定にかかわらず、当該課税仕入れに係る支払対価の額及び当該課税貨物に係る税込引取価額の合計額に小売等軽減売上割合（第一号に掲げる金額のうちに第二号に掲げる金額の占める割合をいう。次項において同じ。）を乗じて計算した金額（以下この項において「軽減対象税込課税仕入れ等の金額」という。）に百八分の六・二四を乗じて計算した金額と、当該合計額から軽減対象税込課税仕入れ等の金額を控除した残額に百十分の七・八を乗じて計算した金額との合計額を、当該適用対象期間における卸売業及び小売業に係る課税仕入れ等の税額（同条第一項の規定により控除する同項に規定する課税仕入れに係る消費税額及び同項に規定する保税地域からの引取りに係る課税貨物につき課された又は課されるべき消費税額をいう。第三項において同じ。）の合計額とすることができる。ただし、前条第二項の規定の適用を受ける場合は、この限りでない。
suppl-4281-15/art-39/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1
Where a business operator that makes 2019 reduced-rate transfers, etc. of assets has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases relating to wholesale business (meaning wholesale business prescribed in paragraph (2) of the preceding Article; the same applies hereinafter in this paragraph) and retail business (meaning retail business prescribed in paragraph (2) of that Article; the same applies hereinafter in this paragraph) made in Japan during the eligible period (meaning, of the taxable periods for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph), the period that falls within the period from the 2019 application date to the last day of the taxable period that includes the day on which one year has elapsed from the 2019 application date; the same applies in the following paragraph), or the tax-inclusive value of taxable goods taken out of a bonded area during that eligible period, then, notwithstanding Article 30, paragraph (1) of the Consumption Tax Act, the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount of consideration paid for those taxable purchases and the tax-inclusive value of those taxable goods by the retail, etc. reduced-rate sales ratio (meaning the ratio of the amount listed in item (ii) to the amount listed in item (i); the same applies in the following paragraph) (hereinafter in this paragraph referred to as the "tax-inclusive amount of taxable purchases, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of taxable purchases, etc. subject to the reduced rate from that total by 7.8/110 may be treated as the total of the amount of tax on taxable purchases, etc. (meaning the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act that is deducted pursuant to that paragraph, and the amount of consumption tax imposed or to be imposed on taxable goods relating to the taking out from a bonded area prescribed in that paragraph; the same applies in paragraph (3)) relating to wholesale business and retail business in that eligible period; provided, however, that this does not apply where the provisions of paragraph (2) of the preceding Article apply.
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**一** 当該適用対象期間中に国内において行った卸売業及び小売業に係る課税資産の譲渡等の税込価額の合計額
suppl-4281-15/art-39/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-1
the total tax-inclusive value of taxable transfers, etc. of assets relating to wholesale business and retail business made in Japan during that eligible period;
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**二** 当該適用対象期間中に国内において行った卸売業及び小売業に係る元年軽減対象資産の譲渡等の税込価額の合計額
suppl-4281-15/art-39/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-2
the total tax-inclusive value of 2019 reduced-rate transfers, etc. of assets relating to wholesale business and retail business made in Japan during that eligible period.
machine translation, not official
**第二項** 消費税法第三十二条第一項の事業者が、前項の規定の適用を受けた課税仕入れにつき、同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は、当該仕入れに係る対価の返還等に係る課税仕入れの事実に基づき、同項の規定を適用する。ただし、当該課税仕入れに係る支払対価の額につき返還を受けた金額又は減額を受けた債務の額を税率の異なるごとに区分することが困難な場合には、当該課税仕入れに係る支払対価の額につき返還を受けた金額又は減額を受けた債務の額の合計額に当該課税仕入れを行った適用対象期間における小売等軽減売上割合を乗じて計算した金額（以下この項において「軽減対象税込対価の返還等の金額」という。）に百八分の六・二四を乗じて計算した金額と、当該合計額から軽減対象税込対価の返還等の金額を控除した残額に百十分の七・八を乗じて計算した金額との合計額を、附則第三十四条第二項前段の規定により読み替えられた同法第三十二条第一項第一号に規定する仕入れに係る対価の返還等を受けた金額に係る消費税額として、同条の規定を適用することができる。
suppl-4281-15/art-39/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2
Where a business operator under Article 32, paragraph (1) of the Consumption Tax Act receives a refund, etc. of consideration for purchases prescribed in paragraph (1) of that Article with respect to taxable purchases to which the provisions of the preceding paragraph have been applied, the provisions of Article 32, paragraph (1) of that Act are applied on the basis of the fact of the taxable purchase relating to that refund, etc. of consideration for purchases; provided, however, that where it is difficult to classify by differing tax rates the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases, the provisions of Article 32 of that Act may be applied by treating the total of the amount calculated by multiplying the amount calculated by multiplying the total of the amount refunded or the amount of the obligation reduced with respect to the amount of consideration paid for taxable purchases by the retail, etc. reduced-rate sales ratio in the eligible period in which those taxable purchases were made (hereinafter in this paragraph referred to as the "tax-inclusive amount of refunds, etc. subject to the reduced rate") by 6.24/108, and the amount calculated by multiplying the remainder obtained by deducting the tax-inclusive amount of refunds, etc. subject to the reduced rate from that total by 7.8/110, as the amount of consumption tax relating to the amount received as the refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1), item (i) of that Act as the terms are replaced pursuant to the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions.
machine translation, not official
**第三項** 第一項の規定の適用を受ける課税仕入れ等の税額の控除に係る消費税法第三十条第八項及び第九項の規定の適用については、附則第三十四条第二項前段の規定は、適用しない。
suppl-4281-15/art-39/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3
With respect to the application of Article 30, paragraphs (8) and (9) of the Consumption Tax Act relating to the deduction of the amount of tax on taxable purchases, etc. to which the provisions of paragraph (1) apply, the provisions of the first sentence of Article 34, paragraph (2) of the Supplementary Provisions do not apply.
machine translation, not official
**第四項** 第一項に規定する小売等軽減売上割合の計算方法その他前三項の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-39/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-4
The method of calculating the retail, etc. reduced-rate sales ratio prescribed in paragraph (1) and other matters necessary for the application of the provisions of the preceding three paragraphs are specified by Cabinet Order.
machine translation, not official
### 第四十条（課税仕入れ等を適用税率別に区分することが困難な中小事業者に対する経過措置） — Transitional Measures Concerning Small and Medium-Sized Business Operators That Have Difficulty in Classifying Taxable Purchases, etc. by Applicable Tax Rate
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suppl-4281-15/art-40 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40
**第一項** その基準期間における課税売上高が五千万円以下である課税期間（二十八年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及び同項に規定する分割等に係る課税期間を除き、元年適用日から元年適用日以後一年を経過する日までの日の属する課税期間に限る。次項及び第三項において「適用対象期間」という。）中に国内において行った課税仕入れに係る支払対価の額又は当該課税期間中に保税地域から引き取った課税貨物に係る税込引取価額を税率の異なるごとに区分して合計することにつき困難な事情のある事業者が、当該課税期間につき同条第一項の規定の適用を受ける旨を記載した届出書を当該課税期間の末日までにその納税地を所轄する税務署長に提出したときは、当該事業者は同項の規定による届出書を当該課税期間の初日の前日に当該税務署長に提出したものとみなす。
suppl-4281-15/art-40/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-1
Where a business operator that has difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during a taxable period for which taxable sales in the base period are 50,000,000 yen or less (excluding taxable periods to which the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply and taxable periods relating to a corporate split, etc. prescribed in that paragraph, and limited to a taxable period that includes a day from the 2019 application date to the day on which one year has elapsed from the 2019 application date; referred to as the "eligible period" in the following paragraph and paragraph (3)), or the tax-inclusive value of taxable goods taken out of a bonded area during that taxable period, submits to the district director having jurisdiction over its place for tax payment, by the last day of that taxable period, a written notification stating that the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act are to apply to it for that taxable period, that business operator is deemed to have submitted the written notification under that paragraph to that district director on the day before the first day of that taxable period.
machine translation, not official
**第二項** 二十八年新消費税法第三十七条第三項各号に掲げる場合に該当する事業者が、適用対象期間中に国内において行った課税仕入れに係る支払対価の額を税率の異なるごとに区分して合計することにつき著しく困難な事情があるときは、同項本文の規定は、適用しない。
suppl-4281-15/art-40/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-2
Where a business operator that falls under the cases listed in the items of Article 37, paragraph (3) of the 2016 New Consumption Tax Act has extreme difficulty in totaling, classified by differing tax rates, the amount of consideration paid for taxable purchases made in Japan during the eligible period, the provisions of the main clause of that paragraph do not apply.
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**第三項** 第一項の規定により二十八年新消費税法第三十七条第一項の規定の適用を受けようとする事業者は、元年適用日前においても、適用対象期間に係る同項の届出書を提出することができる。
suppl-4281-15/art-40/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-3
A business operator that intends to have the provisions of Article 37, paragraph (1) of the 2016 New Consumption Tax Act apply to it pursuant to the provisions of paragraph (1) may submit the written notification under Article 37, paragraph (1) of the 2016 New Consumption Tax Act for the eligible period even before the 2019 application date.
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**第四項** 前三項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-40/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-4
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
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### 第四十四条（適格請求書発行事業者の登録等に関する経過措置） — Transitional Measures Concerning Registration, etc. of Qualified Invoice Issuers
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suppl-4281-15/art-44 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44
**第一項** 五年施行日から令和六年三月三十一日までの間のいずれかの日に五年改正規定による改正後の消費税法（以下附則第五十三条の二までにおいて「新消費税法」という。）第五十七条の二第一項の登録を受けようとする事業者は、五年施行日前においても、同条第二項の規定の例により、同項の申請書を提出することができる。ただし、五年施行日に同条第一項の登録を受けようとする事業者は、五年施行日の六月前の日（消費税法第九条の二第一項の規定により同法第九条第一項本文の規定の適用を受けないこととなる事業者にあっては、五年施行日の三月前の日）までに、当該申請書をその納税地を所轄する税務署長に提出しなければならない。
suppl-4281-15/art-44/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
A business operator that intends to receive registration under Article 57-2, paragraph (1) of the Consumption Tax Act as amended by the 2023 amendment provisions (hereinafter referred to as the "New Consumption Tax Act" through Article 53-2 of the Supplementary Provisions) on any day during the period from the 2023 Effective Date to March 31, 2024 may, even before the 2023 Effective Date, submit the written application under paragraph (2) of that Article, in accordance with the provisions of that paragraph; provided, however, that a business operator that intends to receive registration under paragraph (1) of that Article on the 2023 Effective Date must submit that written application to the district director having jurisdiction over its place for tax payment by the day six months before the 2023 Effective Date (or by the day three months before the 2023 Effective Date, for a business operator that is no longer subject to the application of the main clause of Article 9, paragraph (1) of the Consumption Tax Act pursuant to Article 9-2, paragraph (1) of that Act).
machine translation, not official
**第二項** 前項の規定により新消費税法第五十七条の二第二項の申請書を提出した事業者（次項の規定により同条第三項の規定による登録に係る同条第七項の通知を受けた事業者に限る。）は、当該申請書に記載した事項に変更があったときは、五年施行日前においても、同条第八項の規定の例により、同項の届出書を提出しなければならない。
suppl-4281-15/art-44/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-2
A business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of the preceding paragraph (limited to a business operator that has received, pursuant to the provisions of the following paragraph, the notice under paragraph (7) of that Article relating to registration under paragraph (3) of that Article) must, where there is a change in the matters stated in that written application, submit the written notification under paragraph (8) of that Article, even before the 2023 Effective Date, in accordance with the provisions of that paragraph.
machine translation, not official
**第三項** 税務署長は、第一項の規定により新消費税法第五十七条の二第二項の申請書の提出を受けた場合又は前項の規定により同条第八項の届出書の提出を受けた場合には、五年施行日前においても、同条第三項から第七項まで及び第九項の規定の例により、同条第三項の規定による登録、同条第四項の規定による公表、同条第五項の規定による登録の拒否、同条第六項の規定による登録の取消し、同条第七項の規定による通知及び同条第九項の規定による登録の変更（以下この項において「登録等」という。）をすることができる。この場合において、これらの規定の例によりされた登録等は、五年施行日（同条第一項の登録がされた日（以下附則第五十一条の二までにおいて「登録開始日」という。）が五年施行日の翌日以後である場合には、当該登録開始日）においてこれらの規定により行われたものとみなす。
suppl-4281-15/art-44/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-3
Where the district director has received the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of paragraph (1), or the written notification under paragraph (8) of that Article pursuant to the provisions of the preceding paragraph, the district director may, even before the 2023 Effective Date, in accordance with the provisions of paragraphs (3) through (7) and (9) of that Article, carry out registration under paragraph (3) of that Article, publication under paragraph (4) of that Article, refusal of registration under paragraph (5) of that Article, cancellation of registration under paragraph (6) of that Article, notice under paragraph (7) of that Article and change of registration under paragraph (9) of that Article (hereinafter in this paragraph referred to as "registration, etc."). In this case, registration, etc. carried out in accordance with those provisions is deemed to have been carried out under those provisions on the 2023 Effective Date (or, where the day on which registration under paragraph (1) of that Article was made (hereinafter referred to as the "registration start date" through Article 51-2 of the Supplementary Provisions) is on or after the day following the 2023 Effective Date, on that registration start date).
machine translation, not official
**第四項** 新消費税法第五十七条の二第二項の申請書を提出した事業者（登録開始日が五年施行日から五年施行日以後六年を経過する日までの日の属する課税期間中である事業者に限る。）の当該登録開始日の属する課税期間（その基準期間における課税売上高が千万円を超える課税期間、消費税法第九条第四項の規定による届出書の提出により、又は同法第九条の二第一項、第十条第二項、第十一条第二項から第四項まで、第十二条第一項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、第十二条の三第一項若しくは第三項若しくは第十二条の四第一項から第三項までの規定により消費税を納める義務が免除されないこととなる課税期間及び当該登録開始日の前日までに同法第十条第一項の相続、同法第十一条第一項の合併又は同法第十二条第五項の吸収分割があったことにより消費税を納める義務が免除されないこととなる課税期間を除く。）のうち当該登録開始日から当該課税期間の末日までの間における課税資産の譲渡等及び特定課税仕入れについては、消費税法第九条第一項本文の規定は、適用しない。
suppl-4281-15/art-44/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-4
With respect to taxable transfers, etc. of assets and specified taxable purchases during the period from the registration start date to the last day of the taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraphs (2) through (4), Article 12, paragraphs (1) through (4) or (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act, and taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of an inheritance under Article 10, paragraph (1) of that Act, a merger under Article 11, paragraph (1) of that Act or an absorption-type company split under Article 12, paragraph (5) of that Act having taken place by the day before that registration start date) that includes that registration start date, of a business operator that has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act (limited to a business operator whose registration start date falls within a taxable period within the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date), the provisions of the main clause of Article 9, paragraph (1) of the Consumption Tax Act do not apply.
machine translation, not official
**第五項** 前項の規定の適用を受ける事業者の登録開始日の属する課税期間の翌課税期間から登録開始日以後二年を経過する日の属する課税期間までの各課税期間（その基準期間における課税売上高が千万円を超える課税期間及び消費税法第九条第四項の規定による届出書の提出により、又は同法第九条の二第一項、第十条第二項、第十一条第二項若しくは第四項、第十二条第二項から第四項まで若しくは第六項、第十二条の二第一項若しくは第二項、第十二条の三第一項若しくは第三項若しくは第十二条の四第一項から第三項までの規定により消費税を納める義務が免除されないこととなる課税期間を除く。）における課税資産の譲渡等及び特定課税仕入れについては、同法第九条第一項本文の規定は、適用しない。ただし、登録開始日の属する課税期間が五年施行日を含む課税期間である場合は、この限りでない。
suppl-4281-15/art-44/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-5
With respect to taxable transfers, etc. of assets and specified taxable purchases in each taxable period (excluding taxable periods for which taxable sales in the base period exceed 10,000,000 yen, and taxable periods for which a business operator is not exempt from the obligation to pay consumption tax by reason of the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act or pursuant to the provisions of Article 9-2, paragraph (1), Article 10, paragraph (2), Article 11, paragraph (2) or (4), Article 12, paragraphs (2) through (4) or (6), Article 12-2, paragraph (1) or (2), Article 12-3, paragraph (1) or (3) or Article 12-4, paragraphs (1) through (3) of that Act) from the taxable period following the taxable period that includes the registration start date of a business operator to which the provisions of the preceding paragraph apply through the taxable period that includes the day on which two years have elapsed from the registration start date, the provisions of the main clause of Article 9, paragraph (1) of that Act do not apply; provided, however, that this does not apply where the taxable period that includes the registration start date is a taxable period that includes the 2023 Effective Date.
machine translation, not official
**第六項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-44/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-6
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
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### 第四十五条（五年施行日前に登録国外事業者であった者に関する経過措置） — Transitional Measures Concerning Persons Who Were Registered Foreign Business Operators Before the 2023 Effective Date
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suppl-4281-15/art-45 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45
**第一項** 前条の規定にかかわらず、令和五年九月一日において登録国外事業者（所得税法等の一部を改正する法律（平成二十七年法律第九号。以下附則第五十一条の三までにおいて「二十七年改正法」という。）附則第三十八条第一項ただし書に規定する登録国外事業者をいう。次項及び第四項において同じ。）である者であって、二十七年改正法附則第三十九条第十一項の規定による届出書を提出していない者は、五年施行日において新消費税法第五十七条の二第一項の登録を受けたものとみなして、この附則及び新消費税法の規定を適用する。この場合において、その納税地を所轄する税務署長は、適格請求書発行事業者登録簿（同条第四項に規定する適格請求書発行事業者登録簿をいう。次項において同じ。）に氏名又は名称、同条第四項の登録番号（第三項において「新登録番号」という。）その他の政令で定める事項を登載するものとする。
suppl-4281-15/art-45/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1
Notwithstanding the provisions of the preceding Article, a person who is a registered foreign business operator (meaning a registered foreign business operator prescribed in the proviso to Article 38, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter referred to as the "2015 Amendment Act" through Article 51-3 of the Supplementary Provisions); the same applies in paragraphs (2) and (4)) on September 1, 2023 and who has not submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act is deemed to have received registration under Article 57-2, paragraph (1) of the New Consumption Tax Act on the 2023 Effective Date, and these Supplementary Provisions and the provisions of the New Consumption Tax Act apply. In this case, the district director having jurisdiction over that person's place for tax payment is to enter, in the register of qualified invoice issuers (meaning the register of qualified invoice issuers prescribed in paragraph (4) of that Article; the same applies in the following paragraph), that person's name or title, the registration number under paragraph (4) of that Article (referred to as the "new registration number" in paragraph (3)) and other matters specified by Cabinet Order.
machine translation, not official
**第二項** 税務署長は、前項の規定の適用を受ける登録国外事業者に対し、書面によりその旨を通知する。この場合において、税務署長は、政令で定めるところにより、適格請求書発行事業者登録簿に登載された事項を速やかに公表しなければならない。
suppl-4281-15/art-45/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-2
The district director is to notify in writing a registered foreign business operator to which the provisions of the preceding paragraph apply to that effect. In this case, the district director must promptly publish the matters entered in the register of qualified invoice issuers, as specified by Cabinet Order.
machine translation, not official
**第三項** 第一項の規定により適格請求書発行事業者（新消費税法第二条第一項第七号の二に規定する適格請求書発行事業者をいう。附則第五十一条の二及び第五十一条の三において同じ。）となった事業者が、新消費税法第五十七条の四第一項から第三項までの規定により交付する同条第一項の適格請求書、同条第二項の適格簡易請求書若しくは同条第三項の適格返還請求書に新登録番号を記載することにつき困難な事情があるとき、又は同条第五項の規定により提供する同項の電磁的記録に新登録番号を記録することにつき困難な事情があるときは、五年施行日から令和六年三月三十一日までの間に交付するこれらの書類に記載する新登録番号又は提供する当該電磁的記録に記録する新登録番号に代えて、第十八条の規定（同条中二十七年改正法附則第三十五条の改正規定、二十七年改正法附則第三十六条第一項の改正規定及び二十七年改正法附則第三十八条から第四十条までの改正規定に限る。）による改正前の二十七年改正法附則第三十九条第四項の登録番号を記載し、又は記録することができる。
suppl-4281-15/art-45/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-3
Where a business operator that has become a qualified invoice issuer (meaning a qualified invoice issuer prescribed in Article 2, paragraph (1), item (vii)-2 of the New Consumption Tax Act; the same applies in Articles 51-2 and 51-3 of the Supplementary Provisions) pursuant to the provisions of paragraph (1) has difficulty in stating the new registration number in the qualified invoice under paragraph (1) of Article 57-4 of the New Consumption Tax Act, the qualified simplified invoice under paragraph (2) of that Article or the qualified return invoice under paragraph (3) of that Article, which it issues pursuant to paragraphs (1) through (3) of that Article, or has difficulty in recording the new registration number in the electronic or magnetic record under paragraph (5) of that Article that it provides pursuant to paragraph (5) of that Article, it may, in lieu of the new registration number to be stated in those documents issued, or the new registration number to be recorded in that electronic or magnetic record provided, during the period from the 2023 Effective Date to March 31, 2024, state or record the registration number under Article 39, paragraph (4) of the Supplementary Provisions of the 2015 Amendment Act before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article).
machine translation, not official
**第四項** 第一項の規定の適用を受ける登録国外事業者が、五年施行日の前日までに二十七年改正法附則第三十九条第十一項の規定による届出書をその納税地を所轄する税務署長を経由して国税庁長官へ提出したときは、五年施行日に新消費税法第五十七条の二第十項第一号の規定による届出書を当該税務署長に提出したものとみなす。
suppl-4281-15/art-45/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-4
Where a registered foreign business operator to which the provisions of paragraph (1) apply has, by the day before the 2023 Effective Date, submitted the written notification under Article 39, paragraph (11) of the Supplementary Provisions of the 2015 Amendment Act to the Commissioner of the National Tax Agency via the district director having jurisdiction over its place for tax payment, it is deemed to have submitted the written notification under Article 57-2, paragraph (10), item (i) of the New Consumption Tax Act to that district director on the 2023 Effective Date.
machine translation, not official
### 第四十六条（五年改正規定の施行に伴う消費税法の一部改正に伴う経過措置の原則） — Principle of Transitional Measures Accompanying the Partial Amendment of the Consumption Tax Act Accompanying the Enforcement of the 2023 Amendment Provisions
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suppl-4281-15/art-46 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46
**第一項** この附則に別段の定めがあるものを除き、新消費税法の規定は、五年施行日以後に国内において事業者が行う資産の譲渡等及び五年施行日以後に国内において事業者が行う課税仕入れ並びに五年施行日以後に保税地域から引き取られる課税貨物に係る消費税について適用し、五年施行日前に国内において事業者が行った資産の譲渡等及び五年施行日前に国内において事業者が行った課税仕入れ並びに五年施行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-4281-15/art-46/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-46/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions of the New Consumption Tax Act apply to consumption tax on transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date, taxable purchases that a business operator makes in Japan on or after the 2023 Effective Date, and taxable goods taken out of a bonded area on or after the 2023 Effective Date, and the provisions then in force continue to govern consumption tax on transfers, etc. of assets that a business operator made in Japan before the 2023 Effective Date, taxable purchases that a business operator made in Japan before the 2023 Effective Date, and taxable goods taken out of a bonded area before the 2023 Effective Date.
machine translation, not official
**第二項** この附則に別段の定めがあるものを除き、新消費税法第九条第一項の規定は、五年施行日後に開始する課税期間について適用し、五年施行日以前に開始した課税期間については、なお従前の例による。
suppl-4281-15/art-46/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-46/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46/par-2
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 9, paragraph (1) of the New Consumption Tax Act apply to taxable periods beginning after the 2023 Effective Date, and the provisions then in force continue to govern taxable periods that began on or before the 2023 Effective Date.
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### 第四十七条（小規模事業者に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Application of the Special Provisions on the Time of Taxable Purchases Relating to Small-Scale Business Operators
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suppl-4281-15/art-47 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-47
**第一項** 消費税法第十八条第一項の個人事業者が、五年施行日前に行った課税仕入れにつき、当該課税仕入れに係る費用の額を支出した日が五年施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。
suppl-4281-15/art-47/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-47/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-47/par-1
Where, for taxable purchases made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of expenses for those taxable purchases was paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases.
machine translation, not official
### 第四十八条（仕入れに係る対価の返還等を受けた場合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 in the Case of Receipt of a Refund, etc. of Consideration for Purchases
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suppl-4281-15/art-48 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-48 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-48
**第一項** 事業者が、五年施行日前に国内において行った課税仕入れにつき、五年施行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は、当該仕入れに係る対価の返還等に係る同条の規定による仕入れに係る消費税額の控除の計算については、なお従前の例による。
suppl-4281-15/art-48/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-48/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-48/par-1
Where a business operator receives, on or after the 2023 Effective Date, a refund, etc. of consideration for purchases prescribed in Article 32, paragraph (1) of the New Consumption Tax Act with respect to taxable purchases made in Japan before the 2023 Effective Date, the provisions then in force continue to govern the calculation of the deduction of the amount of consumption tax on purchases under that Article relating to that refund, etc. of consideration for purchases.
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### 第四十九条（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） — Transitional Measures Concerning Interim Returns, etc. for Taxable Transfers, etc. of Assets
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suppl-4281-15/art-49 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-49 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-49
**第一項** 新消費税法第四十三条の規定は、五年施行日以後に終了する同条第一項に規定する中間申告対象期間から適用する。
suppl-4281-15/art-49/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-49/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-49/par-1
The provisions of Article 43 of the New Consumption Tax Act apply from the interim filing period prescribed in paragraph (1) of that Article that ends on or after the 2023 Effective Date.
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**第二項** 新消費税法第四十五条の規定は、五年施行日以後に終了する課税期間から適用する。
suppl-4281-15/art-49/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-49/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-49/par-2
The provisions of Article 45 of the New Consumption Tax Act apply from the taxable period that ends on or after the 2023 Effective Date.
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### 第五十条（適格請求書等の交付に関する経過措置） — Transitional Measures Concerning Issuance of Qualified Invoices, etc.
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suppl-4281-15/art-50 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50
**第一項** この附則に別段の定めがあるものを除き、新消費税法第五十七条の四第一項の規定は、五年施行日以後に国内において事業者が行う課税資産の譲渡等について適用する。
suppl-4281-15/art-50/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-1
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act apply to taxable transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date.
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**第二項** 事業者が、五年施行日前に行った消費税法第十六条第一項に規定するリース譲渡（三十年改正法第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び旧効力消費税法第十六条第一項に規定する長期割賦販売等を含む。以下この項において同じ。）につき、当該リース譲渡に係る賦払金の額で五年施行日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち五年施行日以後に行ったものとみなされる部分の課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4281-15/art-50/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2
Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2023 Effective Date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the 2018 Amendment Act and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect; the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to the taxable transfers, etc. of assets of the portion of that lease transfer that is deemed to have been made on or after the 2023 Effective Date.
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**第三項** 消費税法第十八条第一項の個人事業者が、五年施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価の額を収入した日が五年施行日以後であるときは、当該課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4281-15/art-50/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-3
Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.
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**第四項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、五年施行日前に行った課税資産の譲渡等につき、当該課税資産の譲渡等の対価を収納すべき会計年度の末日が五年施行日以後であるときは、当該課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。
suppl-4281-15/art-50/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-4
Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the consideration for those taxable transfers, etc. of assets is to be collected falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets.
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**第五項** この附則に別段の定めがあるものを除き、新消費税法第五十七条の四第三項の規定は、同条第一項の規定の適用を受けた課税資産の譲渡等につき行った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について適用する。
suppl-4281-15/art-50/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-5
Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act made with respect to taxable transfers, etc. of assets to which the provisions of Article 57-4, paragraph (1) of that Act have been applied.
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**第六項** 前各項に定めるもののほか、資産の譲渡等の時期の特例の適用を受ける課税資産の譲渡等に係る新消費税法第五十七条の四の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-50/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-6
Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of Article 57-4 of the New Consumption Tax Act to taxable transfers, etc. of assets to which the special provisions on the time of transfer, etc. of assets apply are specified by Cabinet Order.
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### 第五十一条（国、地方公共団体等に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Application of the Special Provisions on the Time of Taxable Purchases Relating to the National Government, Local Governments, etc.
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suppl-4281-15/art-51 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51
**第一項** 消費税法第六十条第二項の規定の適用を受ける国又は地方公共団体が、五年施行日前に行った課税仕入れにつき、当該課税仕入れの費用の支払をすべき会計年度の末日が五年施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。
suppl-4281-15/art-51/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51/par-1
Where, for taxable purchases made before the 2023 Effective Date by the national government or a local government to which Article 60, paragraph (2) of the Consumption Tax Act applies, the last day of the fiscal year in which the expenses for those taxable purchases are to be paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases.
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**第二項** 消費税法第六十条第三項の規定の適用を受ける同項に規定する法人が五年施行日前に行った課税仕入れに関する経過措置については、前項の規定に準じて、政令で定める。
suppl-4281-15/art-51/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51/par-2
Transitional measures concerning taxable purchases made before the 2023 Effective Date by a corporation prescribed in Article 60, paragraph (3) of the Consumption Tax Act to which the provisions of that paragraph apply are specified by Cabinet Order in accordance with the provisions of the preceding paragraph.
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### 第五十一条の二（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） — Transitional Measures Concerning Tax Credit for Small-Scale Business Operators That Become Qualified Invoice Issuers
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suppl-4281-15/art-51-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2
**第一項** 適格請求書発行事業者（消費税法第五十七条の三第三項の規定により同法第五十七条の二第一項の登録を受けた事業者とみなされる者を含み、その課税期間の初日において所得税法第二条第一項第八号の四又は法人税法第二条第十二号の十九に規定する恒久的施設を有しない消費税法第二条第一項第四号の二に規定する国外事業者を除く。以下この条及び次条において同じ。）の五年施行日から五年施行日以後三年を経過する日までの日の属する課税期間（同法第五十七条の二第一項の登録（同法第五十七条の三第三項の規定により同法第五十七条の二第一項の登録を受けた事業者とみなされる場合における当該登録を含む。次条第一項において同じ。）、同法第九条第四項の規定による届出書の提出又は同法第十条第一項の規定の適用がなかったとしたならば消費税を納める義務が免除されることとなる課税期間に限るものとし、次に掲げる課税期間を除く。）については、同法第三十条から第三十七条までの規定により同法第三十条第一項に規定する課税標準額に対する消費税額から控除することができる同条第二項に規定する課税仕入れ等の税額の合計額は、同条から同法第三十七条までの規定にかかわらず、特別控除税額とすることができる。この場合において、当該特別控除税額は、当該課税期間における同法第三十二条第一項第一号に規定する仕入れに係る消費税額とみなす。
suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
With respect to a taxable period of a qualified invoice issuer (including a person deemed to be a business operator that has received registration under Article 57-2, paragraph (1) of the Consumption Tax Act pursuant to Article 57-3, paragraph (3) of that Act, and excluding a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act that, on the first day of the taxable period, has no permanent establishment prescribed in Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or Article 2, item (xii)-19 of the Corporation Tax Act; the same applies hereinafter in this Article and the following Article) that includes a day falling within the period from the 2023 Effective Date to the day on which three years have elapsed from the 2023 Effective Date (limited to a taxable period for which the qualified invoice issuer would be exempt from the obligation to pay consumption tax if there were no registration under Article 57-2, paragraph (1) of the Consumption Tax Act (including that registration in the case where the person is deemed to be a business operator that has received registration under Article 57-2, paragraph (1) of that Act pursuant to Article 57-3, paragraph (3) of that Act; the same applies in paragraph (1) of the following Article), no submission of a written notification under Article 9, paragraph (4) of that Act, and no application of Article 10, paragraph (1) of that Act, and excluding the taxable periods listed in the following items), the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act that can be deducted, pursuant to Articles 30 through 37 of that Act, from the consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of that Act may, notwithstanding Articles 30 through 37 of that Act, be the special deduction amount. In this case, that special deduction amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act for that taxable period.
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**一** 五年施行日の属する課税期間であって五年施行日前から引き続き消費税法第九条第四項の規定の適用を受ける課税期間
suppl-4281-15/art-51-2/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-1
a taxable period that includes the 2023 Effective Date and to which the provisions of Article 9, paragraph (4) of the Consumption Tax Act have been continuously applied since before the 2023 Effective Date;
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**二** 消費税法第九条第七項に規定する調整対象固定資産の仕入れ等を行った場合に該当する場合における同項に規定する調整対象固定資産の仕入れ等の日の属する課税期間の翌課税期間から当該調整対象固定資産の仕入れ等の日の属する課税期間の初日以後三年を経過する日の属する課税期間までの各課税期間
suppl-4281-15/art-51-2/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-2
in the case that falls under a case where a purchase, etc. of an adjustment-target fixed asset prescribed in Article 9, paragraph (7) of the Consumption Tax Act has been made, each taxable period from the taxable period following the taxable period that includes the day of the purchase, etc. of an adjustment-target fixed asset prescribed in that paragraph through the taxable period that includes the day on which three years have elapsed from the first day of the taxable period that includes the day of the purchase, etc. of the adjustment-target fixed asset;
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**三** 登録開始日の前日までに消費税法第十条第一項の相続があったことにより同項の規定の適用を受ける課税期間
suppl-4281-15/art-51-2/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-3
a taxable period to which the provisions of Article 10, paragraph (1) of the Consumption Tax Act apply because an inheritance under that paragraph took place by the day before the registration start date;
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**四** 消費税法第十九条第一項第三号から第四号の二までの規定の適用を受ける課税期間及び同条第二項又は第四項の規定により一の課税期間とみなされる期間
suppl-4281-15/art-51-2/par-1/item-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-4
a taxable period to which Article 19, paragraph (1), items (iii) through (iv)-2 of the Consumption Tax Act apply, and a period that is deemed to be one taxable period pursuant to paragraph (2) or (4) of that Article.
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**第二項** 前項に規定する特別控除税額とは、当該適格請求書発行事業者の当該課税期間の課税資産の譲渡等（消費税法第七条第一項若しくは第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額の合計額に対する消費税額から当該課税期間における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の金額に係る消費税額の合計額を控除した残額の百分の八十に相当する金額をいう。
suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-2
The special deduction amount prescribed in the preceding paragraph means an amount equivalent to 80/100 of the remainder obtained by deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of that qualified invoice issuer in that taxable period (excluding those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of the Consumption Tax Act or other provisions of laws or treaties), the total of the amounts of consumption tax on the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act in that taxable period.
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**第三項** 第一項の規定の適用を受けようとする適格請求書発行事業者は、新消費税法第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）にその旨を付記するものとする。
suppl-4281-15/art-51-2/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-3
A qualified invoice issuer that intends to be subject to the application of the provisions of paragraph (1) is to note that fact on the return under Article 45, paragraph (1) of the New Consumption Tax Act (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return).
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**第四項** 適格請求書発行事業者の第一項の規定の適用を受ける課税期間における消費税法第九条第七項並びに第十二条の四第一項及び第三項、新消費税法第四十五条第一項及び第六十条第四項並びに二十七年改正法附則第四十四条第二項の規定の適用については、消費税法第九条第七項並びに第十二条の四第一項及び第三項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」と、新消費税法第四十五条第一項第三号中「前章」とあるのは「前章及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」と、新消費税法第六十条第四項中「第三十七条」とあるのは「第三十七条又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」と、二十七年改正法附則第四十四条第二項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の二第一項」とする。
suppl-4281-15/art-51-2/par-4 · 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
With respect to the application, in a taxable period of a qualified invoice issuer to which the provisions of paragraph (1) apply, of Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act, Article 45, paragraph (1) and Article 60, paragraph (4) of the New Consumption Tax Act, and Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act, the phrase "Article 37, paragraph (1)" in Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act is deemed to be replaced with "Article 37, paragraph (1) or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "the preceding Chapter" in Article 45, paragraph (1), item (iii) of the New Consumption Tax Act with "the preceding Chapter and Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "Article 37" in Article 60, paragraph (4) of the New Consumption Tax Act with "Article 37 or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1)" in Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act with "Article 37, paragraph (1) or Article 51-2, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
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**第五項** 新消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者が消費税法第九条第四項の規定による届出書の提出により五年施行日の属する課税期間の初日から消費税を納める義務が免除されないこととなる場合において、当該事業者が附則第四十四条第一項の規定により新消費税法第五十七条の二第二項の規定による申請書を提出しているときは、当該事業者の当該課税期間に係る消費税法第九条第五項の規定による届出書の提出については、同条第六項の規定は、適用しない。この場合において、当該課税期間中に当該課税期間について同条第四項の規定の適用を受けることをやめようとする旨を記載した当該届出書をその納税地を所轄する税務署長に提出したときは、当該届出書を当該課税期間の初日の前日に当該税務署長に提出したものとみなして、同条第八項の規定を適用する。
suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-5
Where a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the New Consumption Tax Act ceases to be exempt from the obligation to pay consumption tax from the first day of the taxable period that includes the 2023 Effective Date by the submission of a written notification under Article 9, paragraph (4) of the Consumption Tax Act, and that business operator has submitted the written application under Article 57-2, paragraph (2) of the New Consumption Tax Act pursuant to the provisions of Article 44, paragraph (1) of the Supplementary Provisions, then with respect to the submission, for that taxable period of that business operator, of the written notification under Article 9, paragraph (5) of the Consumption Tax Act, the provisions of paragraph (6) of that Article do not apply. In this case, where, during that taxable period, that business operator has submitted to the district director having jurisdiction over its place for tax payment that written notification stating that it intends to cease to be subject to the application of Article 9, paragraph (4) of the Consumption Tax Act for that taxable period, the provisions of paragraph (8) of that Article are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that taxable period.
machine translation, not official
**第六項** 第一項の規定の適用を受けた適格請求書発行事業者が、消費税法第三十七条第一項の規定による届出書を当該適用を受けた課税期間の翌課税期間（以下この項において「特例対象課税期間」という。）に係る同法第四十五条第一項の規定による申告書の提出期限までにその納税地を所轄する税務署長に提出した場合において、当該届出書に当該特例対象課税期間について同法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該届出書を当該特例対象課税期間の初日の前日に当該税務署長に提出したものとみなして、同項の規定を適用する。
suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
Where a qualified invoice issuer to which the provisions of paragraph (1) have been applied submits the written notification under Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment by the deadline for filing the return under Article 45, paragraph (1) of that Act for the taxable period following the taxable period in which those provisions were applied (hereinafter in this paragraph referred to as the "special-rule taxable period"), and that written notification states that the provisions of Article 37, paragraph (1) of that Act apply for that special-rule taxable period, the provisions of that paragraph are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that special-rule taxable period.
machine translation, not official
**第七項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-51-2/par-7 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-7 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-7
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
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### 第五十一条の三（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） — Transitional Measures Concerning Tax Credit for Small-Scale Individual Business Operators That Become Qualified Invoice Issuers
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suppl-4281-15/art-51-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3
**第一項** 消費税法第二条第一項第三号に規定する個人事業者である適格請求書発行事業者の令和九年及び令和十年に含まれる各課税期間（同法第五十七条の二第一項の登録、同法第九条第四項の規定による届出書の提出又は同法第十条第一項の規定の適用がなかったとしたならば消費税を納める義務が免除されることとなる課税期間に限るものとし、前条第一項第二号から第四号までに掲げる課税期間を除く。）については、同法第三十条から第三十七条までの規定により同法第三十条第一項に規定する課税標準額に対する消費税額から控除することができる同条第二項に規定する課税仕入れ等の税額の合計額は、同条から同法第三十七条までの規定にかかわらず、特別控除税額とすることができる。この場合において、当該特別控除税額は、当該課税期間における同法第三十二条第一項第一号に規定する仕入れに係る消費税額とみなす。
suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
With respect to each taxable period included in 2027 and 2028 of a qualified invoice issuer that is an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act (limited to a taxable period for which the qualified invoice issuer would be exempt from the obligation to pay consumption tax if there were no registration under Article 57-2, paragraph (1) of that Act, no submission of a written notification under Article 9, paragraph (4) of that Act, and no application of Article 10, paragraph (1) of that Act, and excluding the taxable periods listed in items (ii) through (iv) of paragraph (1) of the preceding Article), the total amount of tax on taxable purchases, etc. prescribed in Article 30, paragraph (2) of that Act that can be deducted, pursuant to Articles 30 through 37 of that Act, from the consumption tax on the tax base amount prescribed in Article 30, paragraph (1) of that Act may, notwithstanding Articles 30 through 37 of that Act, be the special deduction amount. In this case, that special deduction amount is deemed to be the consumption tax on purchases prescribed in Article 32, paragraph (1), item (i) of that Act for that taxable period.
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**第二項** 前項に規定する特別控除税額とは、当該適格請求書発行事業者の当該課税期間の課税資産の譲渡等（特定少額資産の譲渡（消費税法第二条第一項第八号の六に規定する特定少額資産の譲渡をいう。以下この項において同じ。）に該当するもの及び同法第七条第一項若しくは第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。）に係る課税標準である金額の合計額に対する消費税額から当該課税期間における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の金額に係る消費税額（特定少額資産の譲渡に係るものを除く。）の合計額を控除した残額の百分の七十に相当する金額をいう。
suppl-4281-15/art-51-3/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-2
The special deduction amount prescribed in the preceding paragraph means an amount equivalent to 70/100 of the remainder obtained by deducting, from the consumption tax on the total of the amounts of the tax base for taxable transfers, etc. of assets of that qualified invoice issuer in that taxable period (excluding those that fall under a transfer of specified low-value assets (meaning a transfer of specified low-value assets prescribed in Article 2, paragraph (1), item (viii)-6 of the Consumption Tax Act; the same applies hereinafter in this paragraph) and those exempt from consumption tax under Article 7, paragraph (1) or Article 8, paragraph (1) of that Act or other provisions of laws or treaties), the total of the amounts of consumption tax on the amount of refunds, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the Consumption Tax Act in that taxable period (excluding those relating to a transfer of specified low-value assets).
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**第三項** 第一項の規定の適用を受けようとする適格請求書発行事業者は、消費税法第四十五条第一項の規定による申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を含む。）にその旨を付記するものとする。
suppl-4281-15/art-51-3/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-3
A qualified invoice issuer that intends to be subject to the application of the provisions of paragraph (1) is to note that fact on the return under Article 45, paragraph (1) of the Consumption Tax Act (including a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes relating to that return).
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**第四項** 適格請求書発行事業者の第一項の規定の適用を受ける課税期間における消費税法第九条第七項、第十二条の四第一項及び第三項並びに第四十五条第一項並びに二十七年改正法附則第四十四条第二項の規定の適用については、消費税法第九条第七項並びに第十二条の四第一項及び第三項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、同法第四十五条第一項第三号中「前章」とあるのは「前章及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」と、二十七年改正法附則第四十四条第二項中「第三十七条第一項」とあるのは「第三十七条第一項又は所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十一条の三第一項」とする。
suppl-4281-15/art-51-3/par-4 · 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
With respect to the application, in a taxable period of a qualified invoice issuer to which the provisions of paragraph (1) apply, of Article 9, paragraph (7), Article 12-4, paragraphs (1) and (3) and Article 45, paragraph (1) of the Consumption Tax Act and Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act, the phrase "Article 37, paragraph (1)" in Article 9, paragraph (7) and Article 12-4, paragraphs (1) and (3) of the Consumption Tax Act is deemed to be replaced with "Article 37, paragraph (1) or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", the phrase "the preceding Chapter" in Article 45, paragraph (1), item (iii) of that Act with "the preceding Chapter and Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)", and the phrase "Article 37, paragraph (1)" in Article 44, paragraph (2) of the Supplementary Provisions of the 2015 Amendment Act with "Article 37, paragraph (1) or Article 51-3, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)".
machine translation, not official
**第五項** 第一項の規定の適用を受けた適格請求書発行事業者が、消費税法第三十七条第一項の規定による届出書を当該適用を受けた課税期間の翌課税期間（以下この項において「特例対象課税期間」という。）に係る同法第四十五条第一項の規定による申告書の提出期限までにその納税地を所轄する税務署長に提出した場合において、当該届出書に当該特例対象課税期間について同法第三十七条第一項の規定の適用を受ける旨を記載したときは、当該届出書を当該特例対象課税期間の初日の前日に当該税務署長に提出したものとみなして、同項の規定を適用する。
suppl-4281-15/art-51-3/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-5
Where a qualified invoice issuer to which the provisions of paragraph (1) have been applied submits the written notification under Article 37, paragraph (1) of the Consumption Tax Act to the district director having jurisdiction over its place for tax payment by the deadline for filing the return under Article 45, paragraph (1) of that Act for the taxable period following the taxable period in which those provisions were applied (hereinafter in this paragraph referred to as the "special-rule taxable period"), and that written notification states that the provisions of Article 37, paragraph (1) of that Act apply for that special-rule taxable period, the provisions of that paragraph are applied by deeming that written notification to have been submitted to that district director on the day before the first day of that special-rule taxable period.
machine translation, not official
**第六項** 前各項に定めるもののほか、この条の規定の適用に関し必要な事項は、政令で定める。
suppl-4281-15/art-51-3/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-6
Beyond what is prescribed in the preceding paragraphs, necessary matters concerning the application of the provisions of this Article are specified by Cabinet Order.
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### 第五十二条（適格請求書発行事業者以外の者から行った課税仕入れに係る税額控除に関する経過措置） — Transitional Measures Concerning Tax Credit for Taxable Purchases Made from Persons Other Than Qualified Invoice Issuers
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suppl-4281-15/art-52 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52
**第一項** 事業者（消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。以下この条及び次条において同じ。）が、五年施行日から五年施行日以後三年を経過する日（同条第一項において「適用期限」という。）までの間に国内において行った課税仕入れ（同法第三十条第一項の規定の適用を受けるものを除く。次条第一項において同じ。）のうち、五年改正規定による改正前の同法（以下この条及び次条において「旧消費税法」という。）第三十条の規定がなお効力を有するものとしたならば同条第一項の規定の適用を受けるもの（当該事業者が、消費税法第二条第一項第三号に規定する個人事業者にあってはその年、法人にあってはその同項第十三号に規定する事業年度において一の者から行う当該課税仕入れに係る支払対価の額（同法第三十条第八項第一号ニに規定する課税仕入れに係る支払対価の額をいう。以下この項、次条第一項及び附則第五十三条の二において同じ。）の合計額が一億円を超える場合における当該超える部分の課税仕入れを除く。以下この条及び次条において「控除対象課税仕入れ」という。）については、旧消費税法第三十条第九項に規定する請求書等又は当該請求書等に記載すべき事項に係る電磁的記録（電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号に規定する電磁的記録をいう。次項並びに次条第一項及び第二項において同じ。）を消費税法第三十条第九項に規定する請求書等とみなし、かつ、当該控除対象課税仕入れの課税仕入れに係る支払対価の額に百十分の七・八（当該控除対象課税仕入れが他の者から受けた軽減対象課税資産の譲渡等（同法第二条第一項第九号の二に規定する軽減対象課税資産の譲渡等をいい、同法第七条第一項、第八条第一項その他の法律又は条約の規定により消費税が免除されるものを除く。第三項及び次条第一項において同じ。）に係るものである場合には、百八分の六・二四）を乗じて算出した金額に百分の八十を乗じて算出した金額を消費税法第三十条第一項に規定する課税仕入れに係る消費税額とみなして、同条の規定を適用する。この場合において、同条第八項第一号ハ中「である旨）」とあるのは、「である旨）及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十二条第一項の規定の適用を受ける課税仕入れである旨」とする。
suppl-4281-15/art-52/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
With respect to taxable purchases made in Japan by a business operator (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the Consumption Tax Act; the same applies hereinafter in this Article and the following Article) during the period from the 2023 Effective Date to the day on which three years have elapsed from the 2023 Effective Date (referred to as the "application deadline" in paragraph (1) of the following Article) (excluding those to which Article 30, paragraph (1) of that Act applies; the same applies in paragraph (1) of the following Article), of those taxable purchases that would be subject to Article 30, paragraph (1) of the Consumption Tax Act as in force before amendment by the 2023 amendment provisions (hereinafter in this Article and the following Article referred to as the "Former Consumption Tax Act") if the provisions of Article 30 of the Former Consumption Tax Act were still in force (excluding, where the total amount of consideration paid for taxable purchases (meaning the amount of consideration paid for taxable purchases prescribed in Article 30, paragraph (8), item (i), (d) of the Consumption Tax Act; the same applies hereinafter in this paragraph, in paragraph (1) of the following Article and in Article 53-2 of the Supplementary Provisions) that the business operator makes from one person in the year, in the case of an individual business operator prescribed in Article 2, paragraph (1), item (iii) of the Consumption Tax Act, or in the business year prescribed in item (xiii) of that paragraph, in the case of a corporation, exceeds 100,000,000 yen, the taxable purchases of the portion exceeding that amount; hereinafter in this Article and the following Article referred to as "deductible taxable purchases"), Article 30 of the Consumption Tax Act is applied by deeming an invoice, etc. prescribed in Article 30, paragraph (9) of the Former Consumption Tax Act, or an electronic or magnetic record relating to the matters to be stated in that invoice, etc. (meaning an electronic or magnetic record prescribed in Article 2, item (iii) of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998); the same applies in the following paragraph and in paragraphs (1) and (2) of the following Article), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the Consumption Tax Act, and by deeming the amount calculated by multiplying the amount calculated by multiplying the amount of consideration paid for those deductible taxable purchases by 7.8/110 (or, where those deductible taxable purchases relate to a taxable transfer, etc. of assets subject to the reduced rate received from another person (meaning a taxable transfer, etc. of assets subject to the reduced rate prescribed in Article 2, paragraph (1), item (ix)-2 of the Consumption Tax Act, and excluding those exempt from consumption tax under Article 7, paragraph (1), Article 8, paragraph (1) or other provisions of laws or treaties of that Act; the same applies in paragraph (3) and in paragraph (1) of the following Article), 6.24/108) by 80/100 to be the amount of consumption tax on taxable purchases prescribed in Article 30, paragraph (1) of the Consumption Tax Act. In this case, the phrase "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)" in Article 30, paragraph (8), item (i), (c) of the Consumption Tax Act is deemed to be replaced with "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate) and the fact that it is a taxable purchase to which the provisions of Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply".
machine translation, not official
**第二項** 前項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類又は電磁的記録に係る旧消費税法第三十条第九項の規定の適用については、同項第一号ハ中「内容」とあるのは「内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）」と、同号ニ中「課税資産の譲渡等の」とあるのは「税率の異なるごとに区分して合計した課税資産の譲渡等の」と、同項第二号ニ中「内容」とあるのは「内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）」と、同号ホ中「第一項」とあるのは「税率の異なるごとに区分して合計した第一項」とする。
suppl-4281-15/art-52/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-2
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act to the documents or electronic or magnetic records that are deemed, pursuant to the provisions of the preceding paragraph, to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the word "details" in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act is deemed to be replaced with "details (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the details of the asset and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate)", the phrase "consideration for the taxable transfer, etc. of assets" in (d) of that item with "consideration for the taxable transfers, etc. of assets, totaled after classification by differing tax rates", the word "details" in item (ii), (d) of that paragraph with "details (where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)", and the phrase "the amount of consideration paid for taxable purchases prescribed in paragraph (1)" in (e) of that item with "the total, classified by differing tax rates, of the amount of consideration paid for taxable purchases prescribed in paragraph (1)".
machine translation, not official
**第三項** 第一項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類に係る前項の規定により読み替えて適用する旧消費税法第三十条第九項の規定の適用については、当該書類の交付を受けた事業者が、当該書類に係る課税資産の譲渡等の事実に基づき同項第一号ハに掲げる記載事項（当該記載事項のうち、課税資産の譲渡等が軽減対象課税資産の譲渡等である旨に限る。）又は同号ニに掲げる記載事項に係る追記をした書類を含むものとする。
suppl-4281-15/art-52/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-3
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, to documents that are deemed, pursuant to the provisions of paragraph (1), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, those documents include a document to which a business operator that has received delivery of those documents has made additional entries, on the basis of the fact of the taxable transfer, etc. of assets relating to those documents, of the matters to be stated listed in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act (limited, among those matters, to the fact that the taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate) or the matters to be stated listed in (d) of that item.
machine translation, not official
**第四項** 事業者が、第一項の規定の適用を受ける控除対象課税仕入れを行った場合における新消費税法第三十二条及び第三十六条第五項の規定の適用については、新消費税法第三十二条第一項第一号中「金額及び」とあるのは「金額（当該仕入れに係る対価の返還等が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十二条第一項の規定の適用を受ける同項の控除対象課税仕入れに係るものである場合には、当該金額に百分の八十を乗じて算出した金額）及び」と、新消費税法第三十六条第五項中「消費税額は」とあるのは「消費税額（当該課税仕入れに係る棚卸資産が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十二条第一項の規定の適用を受けるものである場合には、当該消費税額に百分の八十を乗じて算出した金額）は」とする。
suppl-4281-15/art-52/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-4
Where a business operator makes deductible taxable purchases to which the provisions of paragraph (1) apply, with respect to the application of Article 32 and Article 36, paragraph (5) of the New Consumption Tax Act, the phrase "6.24/108), and" in Article 32, paragraph (1), item (i) of the New Consumption Tax Act is deemed to be replaced with "6.24/108) (or, where that refund, etc. of consideration for purchases relates to the deductible taxable purchases under Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount by 80/100), and", and the phrase "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods" in Article 36, paragraph (5) of the New Consumption Tax Act with "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (or, where the inventory relating to those taxable purchases is inventory to which the provisions of Article 52, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply, the amount calculated by multiplying that amount of consumption tax by 80/100)".
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### 第五十三条
suppl-4281-15/art-53 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53
**第一項** 事業者が、適用期限の翌日から令和十三年九月三十日までの間に国内において行った控除対象課税仕入れについては、旧消費税法第三十条第九項に規定する請求書等又は当該請求書等に記載すべき事項に係る電磁的記録を消費税法第三十条第九項に規定する請求書等とみなし、かつ、当該控除対象課税仕入れの課税仕入れに係る支払対価の額に百十分の七・八（当該控除対象課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、百八分の六・二四）を乗じて算出した金額に、次の各号に掲げる控除対象課税仕入れの区分に応じ、当該各号に定める割合を乗じて算出した金額を同条第一項に規定する課税仕入れに係る消費税額とみなして、同条の規定を適用する。この場合において、同条第八項第一号ハ中「である旨）」とあるのは、「である旨）及び所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける課税仕入れである旨」とする。
suppl-4281-15/art-53/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
With respect to deductible taxable purchases made in Japan by a business operator during the period from the day following the application deadline to September 30, 2031, Article 30 of the Consumption Tax Act is applied by deeming an invoice, etc. prescribed in Article 30, paragraph (9) of the Former Consumption Tax Act, or an electronic or magnetic record relating to the matters to be stated in that invoice, etc., to be an invoice, etc. prescribed in Article 30, paragraph (9) of the Consumption Tax Act, and by deeming the amount calculated by multiplying the amount calculated by multiplying the amount of consideration paid for those deductible taxable purchases by 7.8/110 (or, where those deductible taxable purchases relate to a taxable transfer, etc. of assets subject to the reduced rate received from another person, 6.24/108) by the ratio specified in each of the following items according to the category of deductible taxable purchases listed in that item to be the amount of consumption tax on taxable purchases prescribed in paragraph (1) of that Article. In this case, the phrase "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)" in Article 30, paragraph (8), item (i), (c) of the Consumption Tax Act is deemed to be replaced with "the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate) and the fact that it is a taxable purchase to which the provisions of Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) apply".
machine translation, not official
**一** 適用期限の翌日から令和十年九月三十日までの間に行った控除対象課税仕入れ 百分の七十
suppl-4281-15/art-53/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1/item-1
deductible taxable purchases made during the period from the day following the application deadline to September 30, 2028: 70/100;
machine translation, not official
**二** 令和十年十月一日から令和十二年九月三十日までの間に行った控除対象課税仕入れ 百分の五十
suppl-4281-15/art-53/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1/item-2
deductible taxable purchases made during the period from October 1, 2028 to September 30, 2030: 50/100;
machine translation, not official
**三** 令和十二年十月一日から令和十三年九月三十日までの間に行った控除対象課税仕入れ 百分の三十
suppl-4281-15/art-53/par-1/item-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1/item-3
deductible taxable purchases made during the period from October 1, 2030 to September 30, 2031: 30/100.
machine translation, not official
**第二項** 前項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類又は電磁的記録に係る旧消費税法第三十条第九項の規定の適用については、同項第一号ハ中「内容」とあるのは「内容（当該課税資産の譲渡等が軽減対象課税資産の譲渡等である場合には、資産の内容及び軽減対象課税資産の譲渡等である旨）」と、同号ニ中「課税資産の譲渡等の」とあるのは「税率の異なるごとに区分して合計した課税資産の譲渡等の」と、同項第二号ニ中「内容」とあるのは「内容（当該課税仕入れが他の者から受けた軽減対象課税資産の譲渡等に係るものである場合には、資産の内容及び軽減対象課税資産の譲渡等に係るものである旨）」と、同号ホ中「第一項」とあるのは「税率の異なるごとに区分して合計した第一項」とする。
suppl-4281-15/art-53/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-2
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act to the documents or electronic or magnetic records that are deemed, pursuant to the provisions of the preceding paragraph, to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the word "details" in Article 30, paragraph (9), item (i), (c) of the Former Consumption Tax Act is deemed to be replaced with "details (where that taxable transfer, etc. of assets is a taxable transfer, etc. of assets subject to the reduced rate, the details of the asset and the fact that it is a taxable transfer, etc. of assets subject to the reduced rate)", the phrase "consideration for the taxable transfer, etc. of assets" in (d) of that item with "consideration for the taxable transfers, etc. of assets, totaled after classification by differing tax rates", the word "details" in item (ii), (d) of that paragraph with "details (where that taxable purchase relates to a taxable transfer, etc. of assets subject to the reduced rate received from another person, the details of the asset and the fact that it relates to a taxable transfer, etc. of assets subject to the reduced rate)", and the phrase "the amount of consideration paid for taxable purchases prescribed in paragraph (1)" in (e) of that item with "the total, classified by differing tax rates, of the amount of consideration paid for taxable purchases prescribed in paragraph (1)".
machine translation, not official
**第三項** 第一項の規定により新消費税法第三十条第九項に規定する請求書等とみなされる書類に係る前項の規定により読み替えて適用する旧消費税法第三十条第九項の規定の適用については、前条第三項の規定を準用する。
suppl-4281-15/art-53/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-3
With respect to the application of Article 30, paragraph (9) of the Former Consumption Tax Act as applied with terms replaced pursuant to the provisions of the preceding paragraph, to documents that are deemed, pursuant to the provisions of paragraph (1), to be an invoice, etc. prescribed in Article 30, paragraph (9) of the New Consumption Tax Act, the provisions of paragraph (3) of the preceding Article apply mutatis mutandis.
machine translation, not official
**第四項** 事業者が、第一項の規定の適用を受ける控除対象課税仕入れを行った場合における消費税法第三十二条及び第三十六条第五項の規定の適用については、同法第三十二条第一項第一号中「金額及び」とあるのは「金額（当該仕入れに係る対価の返還等が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける同項の控除対象課税仕入れに係るものである場合には、当該金額に当該控除対象課税仕入れに係る同項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を乗じて算出した金額）及び」と、同法第三十六条第五項中「消費税額は」とあるのは「消費税額（当該課税仕入れに係る棚卸資産が所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項の規定の適用を受ける同項の控除対象課税仕入れに係るものである場合には、当該消費税額に当該控除対象課税仕入れに係る同項各号に掲げる控除対象課税仕入れの区分に応じ当該各号に定める割合を乗じて算出した金額）は」とする。
suppl-4281-15/art-53/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-4
Where a business operator makes deductible taxable purchases to which the provisions of paragraph (1) apply, with respect to the application of Article 32 and Article 36, paragraph (5) of the Consumption Tax Act, the phrase "6.24/108), and" in Article 32, paragraph (1), item (i) of that Act is deemed to be replaced with "6.24/108) (or, where that refund, etc. of consideration for purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall), and", and the phrase "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods" in Article 36, paragraph (5) of that Act with "the amount of consumption tax relating to the inventory relating to those taxable purchases or those taxable goods (or, where the inventory relating to those taxable purchases relates to the deductible taxable purchases under Article 53, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016) to which that paragraph applies, the amount calculated by multiplying that amount of consumption tax by the ratio specified in each item of that paragraph according to the category of deductible taxable purchases listed in that item into which those deductible taxable purchases fall)".
machine translation, not official
### 第五十三条の二（請求書等の保存を要しない課税仕入れに関する経過措置） — Transitional Measures Concerning Taxable Purchases for Which Preservation of Invoices, etc. Is Not Required
caption: machine translation, not official
suppl-4281-15/art-53-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2
**第一項** 事業者（新消費税法第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）が五年施行日から五年施行日以後六年を経過する日までの間に国内において行う課税仕入れ（その基準期間における課税売上高が一億円以下である課税期間又はその特定期間における課税売上高（消費税法第九条の二第一項に規定する特定期間における課税売上高をいう。）が五千万円以下である課税期間に行うものに限る。）について、当該課税仕入れに係る支払対価の額が少額である場合として政令で定める場合における新消費税法第三十条第七項の規定の適用については、同項中「帳簿及び請求書等（請求書等の交付を受けることが困難である場合、特定課税仕入れに係るものである場合その他の政令で定める場合における当該課税仕入れ等の税額については、帳簿）」とあるのは、「帳簿」とする。この場合において、当該課税仕入れについては、前二条の規定は、適用しない。
suppl-4281-15/art-53-2/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2/par-1
Where, for taxable purchases made in Japan by a business operator (excluding a business operator that is exempt from the obligation to pay consumption tax pursuant to the main clause of Article 9, paragraph (1) of the New Consumption Tax Act) during the period from the 2023 Effective Date to the day on which six years have elapsed from the 2023 Effective Date (limited to those made in a taxable period for which taxable sales in the base period are 100,000,000 yen or less, or for which taxable sales in the specified period (meaning taxable sales in the specified period prescribed in Article 9-2, paragraph (1) of the Consumption Tax Act) are 50,000,000 yen or less), the amount of consideration paid for those taxable purchases is small, as specified by Cabinet Order, then with respect to the application of Article 30, paragraph (7) of the New Consumption Tax Act, the phrase "books and invoices, etc. relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period (books only, as to the amount of tax on taxable purchases, etc. in a case specified by Cabinet Order, such as where it is difficult to receive delivery of invoices, etc. or where it relates to a specified taxable purchase)" in that paragraph is deemed to be replaced with "books relating to the deduction of the amount of tax on taxable purchases, etc. for the taxable period". In this case, the provisions of the preceding two Articles do not apply to those taxable purchases.
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### 第百五十三条（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） — Transitional Measures Concerning Supply of Telecommunications Services, etc. Received from Foreign Business Operators
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suppl-4281-15/art-153 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-153 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-153
**第一項** 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。以下この条において同じ。）が、所得税法等の一部を改正する法律（平成二十七年法律第九号。以下この条において「二十七年改正法」という。）附則第三十五条に規定する新消費税法適用日から令和五年九月三十日までの間（以下この条において「旧法適用期間」という。）に国内において行った同項第十二号に規定する課税仕入れのうち同項第四号の二に規定する国外事業者から受けた電気通信利用役務の提供（同項第八号の三に規定する電気通信利用役務の提供をいい、同項第八号の四に規定する事業者向け電気通信利用役務の提供に該当するものを除く。以下この条において同じ。）に係るものに係る二十七年改正法附則第三十八条第一項から第三項までの規定の適用及び第十八条の規定（同条中二十七年改正法附則第三十五条の改正規定、二十七年改正法附則第三十六条第一項の改正規定及び二十七年改正法附則第三十八条から第四十条までの改正規定に限る。）による改正前の二十七年改正法附則第三十九条第一項の規定により登録を受けた事業者が、旧法適用期間に国内において行った電気通信利用役務の提供に係る二十七年改正法附則第三十八条第四項及び第五項の規定の適用については、なお従前の例による。
suppl-4281-15/art-153/par-1 · 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
The provisions then in force continue to govern the application of Article 38, paragraphs (1) through (3) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015; hereinafter in this Article referred to as the "2015 Amendment Act") to taxable purchases prescribed in Article 2, paragraph (1), item (xii) of the Consumption Tax Act that a business operator (meaning a business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act; the same applies hereinafter in this Article) made in Japan during the period from the application date of the new Consumption Tax Act prescribed in Article 35 of the Supplementary Provisions of the 2015 Amendment Act to September 30, 2023 (hereinafter in this Article referred to as the "former law application period") and that relate to the supply of telecommunications services (meaning the supply of telecommunications services prescribed in Article 2, paragraph (1), item (viii)-3 of the Consumption Tax Act, and excluding those that fall under the provision of telecommunications services for businesses prescribed in Article 2, paragraph (1), item (viii)-4 of the Consumption Tax Act; the same applies hereinafter in this Article) received from a foreign business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act, and to the application of Article 38, paragraphs (4) and (5) of the Supplementary Provisions of the 2015 Amendment Act to the supply of telecommunications services made in Japan during the former law application period by a business operator that received registration pursuant to Article 39, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act as in force before amendment by the provisions of Article 18 (limited to the provision amending Article 35 of the Supplementary Provisions of the 2015 Amendment Act, the provision amending Article 36, paragraph (1) of the Supplementary Provisions of the 2015 Amendment Act, and the provisions amending Articles 38 through 40 of the Supplementary Provisions of the 2015 Amendment Act in that Article).
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### 第百六十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions
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suppl-4281-15/art-168 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-168 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-168
**第一項** この法律（附則第一条各号に掲げる規定にあっては、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。
suppl-4281-15/art-168/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-168/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-168/par-1
With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.
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### 第百六十九条（政令への委任） — Delegation to Cabinet Order
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suppl-4281-15/art-169 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-169 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-169
**第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
suppl-4281-15/art-169/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-169/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-169/par-1
Beyond what is provided for in these Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order.
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### 第百七十条（消費税の軽減税率制度の導入に当たっての必要な措置） — Measures Necessary for the Introduction of the Reduced Tax Rate System for Consumption Tax
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suppl-4281-15/art-170 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-170 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-170
**第一項** 政府は、消費税（地方消費税を含む。以下この条及び次条において同じ。）の軽減税率制度の導入に当たり、平成二十七年六月三十日に閣議において決定された経済財政運営と改革の基本方針二〇一五（第二号において「基本方針二〇一五」という。）に記載された財政健全化目標（同号において単に「財政健全化目標」という。）を堅持するとともに、社会保障制度改革推進法（平成二十四年法律第六十四号）第二条、社会保障の安定財源の確保等を図る税制の抜本的な改革を行うための消費税法の一部を改正する等の法律第一条及び持続可能な社会保障制度の確立を図るための改革の推進に関する法律（平成二十五年法律第百十二号）第二十八条に示された社会保障の安定財源の確保の在り方に係る基本的な考え方にのっとり、安定的な恒久財源を確保するために、次に掲げる措置を講ずるものとする。
suppl-4281-15/art-170/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-170/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-170/par-1
In introducing the reduced tax rate system for consumption tax (including local consumption tax; the same applies hereinafter in this Article and the following Article), the government is to take the following measures in order to secure stable permanent financial resources, while firmly maintaining the fiscal consolidation target (referred to simply as the "fiscal consolidation target" in item (ii)) stated in the Basic Policy on Economic and Fiscal Management and Reform 2015 (referred to as "Basic Policy 2015" in item (ii)), which was decided by the Cabinet on June 30, 2015, and in accordance with the basic concept concerning the manner of securing stable financial resources for social security shown in Article 2 of the Act on Promotion of Social Security System Reform (Act No. 64 of 2012), Article 1 of the Act Partially Amending the Consumption Tax Act, etc., and Other Matters to Carry Out a Drastic Reform of the Tax System for Securing Stable Financial Resources for Social Security, etc., and Article 28 of the Act on the Promotion of Reform to Establish a Sustainable Social Security System (Act No. 112 of 2013).
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**一** 平成三十年度末までに歳入及び歳出における法制上の措置等を講ずることにより、安定的な恒久財源を確保すること。
suppl-4281-15/art-170/par-1/item-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-170/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-170/par-1/item-1
to secure stable permanent financial resources by taking legislative and other measures concerning revenue and expenditure by the end of fiscal year 2018;
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**二** 財政健全化目標との関係及び基本方針二〇一五に記載された平成三十年度（二千十八年度）の経済・財政再生計画の中間評価を踏まえつつ、消費税制度を含む税制の構造改革及び社会保障制度改革等の歳入及び歳出の在り方について検討を加え、必要な措置を講ずること。
suppl-4281-15/art-170/par-1/item-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-170/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-170/par-1/item-2
to examine, in light of the relationship with the fiscal consolidation target and the interim evaluation of the Economic and Fiscal Revitalization Plan for fiscal year 2018 (the 2018 fiscal year) stated in Basic Policy 2015, the manner of revenue and expenditure, such as structural reform of the tax system including the consumption tax system and reform of the social security system, and to take necessary measures.
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### 第百七十一条（消費税の軽減税率制度の円滑な導入・運用等に向けた措置） — Measures for the Smooth Introduction and Operation, etc. of the Reduced Tax Rate System for Consumption Tax
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suppl-4281-15/art-171 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-171 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-171
**第一項** 政府は、消費税の軽減税率制度の導入に当たり混乱が生じないよう万全の準備を進めるために必要な体制を整備し、消費税の軽減税率制度の周知及び事業者の準備に係る相談対応を行うとともに、事業者の準備状況及び政府における取組の状況を検証しつつ、必要に応じて、消費税の軽減税率制度の円滑な導入及び運用に資するための必要な措置を講ずるものとする。
suppl-4281-15/art-171/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-171/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-171/par-1
In introducing the reduced tax rate system for consumption tax, the government is to put in place the system necessary for making thorough preparations so that no confusion arises, to make the reduced tax rate system for consumption tax widely known and respond to consultations concerning the preparations of business operators, and, while verifying the state of preparations of business operators and the state of the government's efforts, to take, as necessary, the measures necessary to contribute to the smooth introduction and operation of the reduced tax rate system for consumption tax.
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**第二項** 政府は、消費税の軽減税率制度の円滑な運用及び適正な課税を確保する観点から、中小事業者の経営の高度化を促進しつつ、消費税の軽減税率制度の導入後三年以内を目途に、適格請求書等保存方式の導入に係る事業者の準備状況及び事業者取引への影響の可能性、消費税の軽減税率制度の導入による簡易課税制度への影響並びに消費税の軽減税率制度の導入に伴う経過措置の適用状況などを検証し、必要があると認めるときは、その結果に基づいて法制上の措置その他の必要な措置を講ずるものとする。
suppl-4281-15/art-171/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-171/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-171/par-2
From the viewpoint of ensuring the smooth operation of the reduced tax rate system for consumption tax and proper taxation, the government is to, while promoting the advancement of the management of small and medium-sized business operators, verify, targeting a period within three years after the introduction of the reduced tax rate system for consumption tax, the state of preparations of business operators for the introduction of the qualified invoice, etc. preservation method and its possible impact on transactions between business operators, the impact of the introduction of the reduced tax rate system for consumption tax on the simplified taxation system, and the state of application of the transitional measures accompanying the introduction of the reduced tax rate system for consumption tax, and, where it finds it necessary, take legislative and other necessary measures based on the results.
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---
## Cites
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- suppl-4281-15/art-1/par-1/item-7-2: 附則第四十条第三項 → 消費税法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-4281-15/art-40/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-3
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- suppl-4281-15/art-1/par-1/item-7-3/sub-2: 附則第三十四条から第三十九条まで → 消費税法 附則第三十六条 (Supplementary Provisions, Article 36), suppl-4281-15/art-36 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-36 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36
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- suppl-4281-15/art-1/par-1/item-7-3/sub-2: 附則第三十四条から第三十九条まで → 消費税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4281-15/art-39 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39
- suppl-4281-15/art-1/par-1/item-7-3/sub-2: 第四十条 → 消費税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4281-15/art-40 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40
- suppl-4281-15/art-1/par-1/item-7-3/sub-2: 第三項 → 消費税法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-4281-15/art-40/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-3
- suppl-4281-15/art-1/par-1/item-8: 附則第四十四条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4281-15/art-44 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44
- suppl-4281-15/art-1/par-1/item-8: 第四十五条 → 消費税法 附則第四十五条 (Supplementary Provisions, Article 45), suppl-4281-15/art-45 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45
- suppl-4281-15/art-1/par-1/item-8-2: 附則第五十一条の二第五項 → 消費税法 附則第五十一条の二第五項 (Supplementary Provisions, Article 51-2, paragraph (5)), suppl-4281-15/art-51-2/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-5
- suppl-4281-15/art-1/par-1/item-9/sub-1: 附則第四十四条第一項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4281-15/art-44/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- suppl-4281-15/art-1/par-1/item-9/sub-1: 第五十二条第一項 → 消費税法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4281-15/art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
- suppl-4281-15/art-1/par-1/item-9/sub-1: 附則第四十六条から第五十一条まで → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4281-15/art-46 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46
- suppl-4281-15/art-1/par-1/item-9/sub-1: 附則第四十六条から第五十一条まで → 消費税法 附則第四十七条 (Supplementary Provisions, Article 47), suppl-4281-15/art-47 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-47 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-47
- suppl-4281-15/art-1/par-1/item-9/sub-1: 附則第四十六条から第五十一条まで → 消費税法 附則第四十八条 (Supplementary Provisions, Article 48), suppl-4281-15/art-48 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-48 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-48
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- suppl-4281-15/art-1/par-1/item-9/sub-1: 附則第四十六条から第五十一条まで → 消費税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4281-15/art-50 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50
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- suppl-4281-15/art-1/par-1/item-9/sub-1: 第五十一条の二 → 消費税法 附則第五十一条の二 (Supplementary Provisions, Article 51-2), suppl-4281-15/art-51-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2
- suppl-4281-15/art-1/par-1/item-9/sub-1: 第五項 → 消費税法 附則第五十一条の二第五項 (Supplementary Provisions, Article 51-2, paragraph (5)), suppl-4281-15/art-51-2/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-5
- suppl-4281-15/art-1/par-1/item-9/sub-1: 第五十二条から第五十三条の二まで → 消費税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4281-15/art-52 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52
- suppl-4281-15/art-1/par-1/item-9/sub-1: 第五十二条から第五十三条の二まで → 消費税法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4281-15/art-53 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53
- suppl-4281-15/art-1/par-1/item-9/sub-1: 第五十二条から第五十三条の二まで → 消費税法 附則第五十三条の二 (Supplementary Provisions, Article 53-2), suppl-4281-15/art-53-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2
- suppl-4281-15/art-1/par-1/item-9/sub-3: 附則第百五十三条 → 消費税法 附則第百五十三条 (Supplementary Provisions, Article 153), suppl-4281-15/art-153 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-153 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-153
- suppl-4281-15/art-1/par-1/item-9-2: 附則第五十一条の三 → 消費税法 附則第五十一条の三 (Supplementary Provisions, Article 51-3), suppl-4281-15/art-51-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3
- suppl-4281-15/art-32/par-1: 附則第四十条 → 消費税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4281-15/art-40 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40
- suppl-4281-15/art-32/par-1: 第十二条の四 → 消費税法 第十二条の四 (Article 12-4), art-12-4 — https://japanlaw.org/en/consumption-tax-act/art-12-4 · https://japanlaw.org/l/363AC0000000108/art-12-4
- suppl-4281-15/art-32/par-1: 同条第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- suppl-4281-15/art-32/par-1: 次項 → 消費税法 附則第三十二条第二項 (Supplementary Provisions, Article 32, paragraph (2)), suppl-4281-15/art-32/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-2
- suppl-4281-15/art-32/par-1: 同条第一項第二号 → 消費税法 第十二条の四第一項第二号 (Article 12-4, paragraph (1), item (ii)), art-12-4/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1/item-2
- suppl-4281-15/art-32/par-2: 前項 → 消費税法 附則第三十二条第一項 (Supplementary Provisions, Article 32, paragraph (1)), suppl-4281-15/art-32/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-1
- suppl-4281-15/art-32/par-3: 附則第一条第九号 → 消費税法 附則第一条第一項第九号 (Supplementary Provisions, Article 1, paragraph (1), item (ix)), suppl-4281-15/art-1/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9
- suppl-4281-15/art-32/par-3: 附則第五十三条の二 → 消費税法 附則第五十三条の二 (Supplementary Provisions, Article 53-2), suppl-4281-15/art-53-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2
- suppl-4281-15/art-33/par-1: 同法第四条第四項 → 消費税法 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — https://japanlaw.org/en/consumption-tax-act/art-4/par-4 · https://japanlaw.org/l/363AC0000000108/art-4/par-4
- suppl-4281-15/art-33/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-4281-15/art-33/par-1: 附則第五十三条の二 → 消費税法 附則第五十三条の二 (Supplementary Provisions, Article 53-2), suppl-4281-15/art-53-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2
- suppl-4281-15/art-33/par-1: 消費税法第四条第一項 → 消費税法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-4/par-1
- suppl-4281-15/art-33/par-1: この条 → 消費税法 附則第三十三条 (Supplementary Provisions, Article 33), suppl-4281-15/art-33 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-33 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-33
- suppl-4281-15/art-34/par-1: 附則第四十条 → 消費税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4281-15/art-40 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40
- suppl-4281-15/art-34/par-1: 消費税法第二条第一項第九号 → 消費税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9
- suppl-4281-15/art-34/par-1: 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-4281-15/art-34/par-1: 附則第五十二条 → 消費税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4281-15/art-52 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52
- suppl-4281-15/art-34/par-1: 附則第三十九条 → 消費税法 附則第三十九条 (Supplementary Provisions, Article 39), suppl-4281-15/art-39 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39
- suppl-4281-15/art-34/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-4281-15/art-34/par-1: 附則第四十六条 → 消費税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-4281-15/art-46 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-46 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-46
- suppl-4281-15/art-34/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
- suppl-4281-15/art-34/par-1: 第一号 → 消費税法 附則第三十四条第一項第一号 (Supplementary Provisions, Article 34, paragraph (1), item (i)), suppl-4281-15/art-34/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
- suppl-4281-15/art-34/par-1: 同法第二十九条 → 消費税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/consumption-tax-act/art-29 · https://japanlaw.org/l/363AC0000000108/art-29
- suppl-4281-15/art-34/par-1/item-1: 食品表示法（平成二十五年法律第七十号）第二条第一項 → e-Gov law 425AC0000000070, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4281-15/art-34/par-1/item-1: 酒税法（昭和二十八年法律第六号）第二条第一項 → e-Gov law 328AC0000000006, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- suppl-4281-15/art-34/par-1/item-1: この号 → 消費税法 附則第三十四条第一項第一号 (Supplementary Provisions, Article 34, paragraph (1), item (i)), suppl-4281-15/art-34/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
- suppl-4281-15/art-34/par-1/item-1/sub-2: 老人福祉法（昭和三十八年法律第百三十三号）第二十九条第一項 → e-Gov law 338AC0000000133, 第二十九条第一項 (Article 29, paragraph (1)), art-29/par-1 — not held in this collection
- suppl-4281-15/art-34/par-2: 消費税法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-34/par-2: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-34/par-2: 第三十六条 → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- suppl-4281-15/art-34/par-2: 第三十八条 → 消費税法 第三十八条 (Article 38), art-38 — https://japanlaw.org/en/consumption-tax-act/art-38 · https://japanlaw.org/l/363AC0000000108/art-38
- suppl-4281-15/art-34/par-2: 第三十九条 → 消費税法 第三十九条 (Article 39), art-39 — https://japanlaw.org/en/consumption-tax-act/art-39 · https://japanlaw.org/l/363AC0000000108/art-39
- suppl-4281-15/art-34/par-2: 第四十三条 → 消費税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/consumption-tax-act/art-43 · https://japanlaw.org/l/363AC0000000108/art-43
- suppl-4281-15/art-34/par-2: 第四十五条 → 消費税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/consumption-tax-act/art-45 · https://japanlaw.org/l/363AC0000000108/art-45
- suppl-4281-15/art-34/par-2: 第四十七条 → 消費税法 第四十七条 (Article 47), art-47 — https://japanlaw.org/en/consumption-tax-act/art-47 · https://japanlaw.org/l/363AC0000000108/art-47
- suppl-4281-15/art-34/par-2: 同法第二条第一項第八号 → 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-4281-15/art-34/par-2: 附則第五十条 → 消費税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4281-15/art-50 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50
- suppl-4281-15/art-34/par-2: 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-4281-15/art-34/par-2: 附則第五十三条の二 → 消費税法 附則第五十三条の二 (Supplementary Provisions, Article 53-2), suppl-4281-15/art-53-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2
- suppl-4281-15/art-34/par-2: 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-4281-15/art-34/par-2: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項 → 消費税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4281-15/art-34/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- suppl-4281-15/art-34/par-2: 第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-8/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1
- suppl-4281-15/art-34/par-2: 第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
- suppl-4281-15/art-34/par-2: 第三十条第九項第二号 → 消費税法 第三十条第九項第二号 (Article 30, paragraph (9), item (ii)), art-30/par-9/item-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-2
- suppl-4281-15/art-34/par-2: 第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- suppl-4281-15/art-34/par-2: 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-4281-15/art-34/par-2: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第三十四条第一項第一号 → 消費税法 附則第三十四条第一項第一号 (Supplementary Provisions, Article 34, paragraph (1), item (i)), suppl-4281-15/art-34/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
- suppl-4281-15/art-34/par-2: 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-4281-15/art-34/par-2: 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-4281-15/art-34/par-2: 第四十三条第一項第一号 → 消費税法 第四十三条第一項第一号 (Article 43, paragraph (1), item (i)), art-43/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-1
- suppl-4281-15/art-34/par-2: 第四十三条第一項第二号 → 消費税法 第四十三条第一項第二号 (Article 43, paragraph (1), item (ii)), art-43/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-2
- suppl-4281-15/art-34/par-2: 第四十五条第一項第一号 → 消費税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-1
- suppl-4281-15/art-34/par-2: 第四十五条第一項第二号 → 消費税法 第四十五条第一項第二号 (Article 45, paragraph (1), item (ii)), art-45/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-2
- suppl-4281-15/art-34/par-2: 第四十七条第一項第一号 → 消費税法 第四十七条第一項第一号 (Article 47, paragraph (1), item (i)), art-47/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-47/par-1/item-1
- suppl-4281-15/art-34/par-3: 前項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-34/par-3: 消費税法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7
- suppl-4281-15/art-34/par-3: 同法第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
- suppl-4281-15/art-34/par-3/item-1: 消費税法第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
- suppl-4281-15/art-34/par-3/item-2: 消費税法第三十条第九項第一号 → 消費税法 第三十条第九項第一号 (Article 30, paragraph (9), item (i)), art-30/par-9/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-9/item-1
- suppl-4281-15/art-34/par-4: 第一項 → 消費税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4281-15/art-34/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- suppl-4281-15/art-34/par-4: 消費税法第三十条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- suppl-4281-15/art-34/par-4: 前三項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-34/par-4: 前三項 → 消費税法 附則第三十四条第三項 (Supplementary Provisions, Article 34, paragraph (3)), suppl-4281-15/art-34/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3
- suppl-4281-15/art-35/par-1: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1
- suppl-4281-15/art-35/par-1: この項 → 消費税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4281-15/art-35/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-1
- suppl-4281-15/art-35/par-1: 附則第五十条第二項 → 消費税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4281-15/art-50/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2
- suppl-4281-15/art-35/par-1: 第五条 → e-Gov law 430AC0000000007, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4281-15/art-35/par-1: 三十年改正法附則第四十四条第二項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4301-7/art-44/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4301-7/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4301-7/art-44/par-2
- suppl-4281-15/art-35/par-1: 前条第一項 → 消費税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4281-15/art-34/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- suppl-4281-15/art-35/par-2: 前項 → 消費税法 附則第三十五条第一項 (Supplementary Provisions, Article 35, paragraph (1)), suppl-4281-15/art-35/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-1
- suppl-4281-15/art-36/par-1: 消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1
- suppl-4281-15/art-36/par-1: 同法第二十八条第一項 → 消費税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/consumption-tax-act/art-28/par-1 · https://japanlaw.org/l/363AC0000000108/art-28/par-1
- suppl-4281-15/art-36/par-1: 附則第五十条 → 消費税法 附則第五十条 (Supplementary Provisions, Article 50), suppl-4281-15/art-50 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50
- suppl-4281-15/art-36/par-1: 附則第三十四条第一項 → 消費税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4281-15/art-34/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- suppl-4281-15/art-36/par-2: 消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1
- suppl-4281-15/art-36/par-2: 同法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-36/par-2: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-36/par-2: 第三十六条 → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- suppl-4281-15/art-36/par-2: 附則第三十四条第二項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-37/par-1: 消費税法第六十条第二項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/consumption-tax-act/art-60/par-2 · https://japanlaw.org/l/363AC0000000108/art-60/par-2
- suppl-4281-15/art-37/par-1: 附則第三十四条第一項 → 消費税法 附則第三十四条第一項 (Supplementary Provisions, Article 34, paragraph (1)), suppl-4281-15/art-34/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- suppl-4281-15/art-37/par-2: 消費税法第六十条第二項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/consumption-tax-act/art-60/par-2 · https://japanlaw.org/l/363AC0000000108/art-60/par-2
- suppl-4281-15/art-37/par-2: 同法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-37/par-2: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-37/par-2: 第三十六条 → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- suppl-4281-15/art-37/par-2: 附則第三十四条第二項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-37/par-3: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 · https://japanlaw.org/l/363AC0000000108/art-60/par-3
- suppl-4281-15/art-37/par-3: 前二項 → 消費税法 附則第三十七条第一項 (Supplementary Provisions, Article 37, paragraph (1)), suppl-4281-15/art-37/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-1
- suppl-4281-15/art-37/par-3: 前二項 → 消費税法 附則第三十七条第二項 (Supplementary Provisions, Article 37, paragraph (2)), suppl-4281-15/art-37/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-2
- suppl-4281-15/art-38/par-1: 消費税法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- suppl-4281-15/art-38/par-1: この項 → 消費税法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4281-15/art-38/par-1 — 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
- suppl-4281-15/art-38/par-1: 附則第五十二条第一項 → 消費税法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4281-15/art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
- suppl-4281-15/art-38/par-1: 同法第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- suppl-4281-15/art-38/par-1: この条 → 消費税法 附則第三十八条 (Supplementary Provisions, Article 38), suppl-4281-15/art-38 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38
- suppl-4281-15/art-38/par-1: 次条第一項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1
- suppl-4281-15/art-38/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- suppl-4281-15/art-38/par-1: 附則第四十条 → 消費税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4281-15/art-40 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40
- suppl-4281-15/art-38/par-1: 附則第五十三条の二 → 消費税法 附則第五十三条の二 (Supplementary Provisions, Article 53-2), suppl-4281-15/art-53-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2
- suppl-4281-15/art-38/par-1: 同法第十九条第一項 → 消費税法 第十九条第一項 (Article 19, paragraph (1)), art-19/par-1 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1 · https://japanlaw.org/l/363AC0000000108/art-19/par-1
- suppl-4281-15/art-38/par-1: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2
- suppl-4281-15/art-38/par-1: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-4
- suppl-4281-15/art-38/par-1: 次項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- suppl-4281-15/art-38/par-1: 次項第一号 → 消費税法 附則第三十八条第二項第一号 (Supplementary Provisions, Article 38, paragraph (2), item (i)), suppl-4281-15/art-38/par-2/item-1 — 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
- suppl-4281-15/art-38/par-1: 附則第十六条第一項 → 消費税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4241-68/art-16/par-1 — 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
- suppl-4281-15/art-38/par-1: 二十四年消費税法改正法附則第五条第一項 → 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-4281-15/art-38/par-1: 次条第一項第一号 → 消費税法 附則第三十九条第一項第一号 (Supplementary Provisions, Article 39, paragraph (1), item (i)), suppl-4281-15/art-39/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-1
- suppl-4281-15/art-38/par-1: 第一号 → 消費税法 附則第三十八条第一項第一号 (Supplementary Provisions, Article 38, paragraph (1), item (i)), suppl-4281-15/art-38/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1/item-1
- suppl-4281-15/art-38/par-1: 第二号 → 消費税法 附則第三十八条第一項第二号 (Supplementary Provisions, Article 38, paragraph (1), item (ii)), suppl-4281-15/art-38/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1/item-2
- suppl-4281-15/art-38/par-1: 第五項 → 消費税法 附則第三十八条第五項 (Supplementary Provisions, Article 38, paragraph (5)), suppl-4281-15/art-38/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-5
- suppl-4281-15/art-38/par-1: 第六項 → 消費税法 附則第三十八条第六項 (Supplementary Provisions, Article 38, paragraph (6)), suppl-4281-15/art-38/par-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-6
- suppl-4281-15/art-38/par-1/item-2: 前号 → 消費税法 附則第三十八条第一項第一号 (Supplementary Provisions, Article 38, paragraph (1), item (i)), suppl-4281-15/art-38/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1/item-1
- suppl-4281-15/art-38/par-2: 前項 → 消費税法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4281-15/art-38/par-1 — 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
- suppl-4281-15/art-38/par-2: 第一号 → 消費税法 附則第三十八条第一項第一号 (Supplementary Provisions, Article 38, paragraph (1), item (i)), suppl-4281-15/art-38/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1/item-1
- suppl-4281-15/art-38/par-2: 第二号 → 消費税法 附則第三十八条第一項第二号 (Supplementary Provisions, Article 38, paragraph (1), item (ii)), suppl-4281-15/art-38/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1/item-2
- suppl-4281-15/art-38/par-2: 第五項 → 消費税法 附則第三十八条第五項 (Supplementary Provisions, Article 38, paragraph (5)), suppl-4281-15/art-38/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-5
- suppl-4281-15/art-38/par-2: 第六項 → 消費税法 附則第三十八条第六項 (Supplementary Provisions, Article 38, paragraph (6)), suppl-4281-15/art-38/par-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-6
- suppl-4281-15/art-38/par-2: この項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- suppl-4281-15/art-38/par-2/item-1: 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-4281-15/art-38/par-2/item-1: 附則第四十条 → 消費税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4281-15/art-40 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40
- suppl-4281-15/art-38/par-2/item-1: 二十四年消費税法改正法附則第十六条第一項 → 消費税法 附則第十六条第一項 (Supplementary Provisions, Article 16, paragraph (1)), suppl-4241-68/art-16/par-1 — 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
- suppl-4281-15/art-38/par-2/item-1: 二十四年消費税法改正法附則第五条第二項 → 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-4281-15/art-38/par-2/item-1: 第八条第一項 → 消費税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-4241-68/art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-8/par-1
- suppl-4281-15/art-38/par-2/item-1: 第十四条第一項 → 消費税法 附則第十四条第一項 (Supplementary Provisions, Article 14, paragraph (1)), suppl-4241-68/art-14/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4241-68/art-14/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4241-68/art-14/par-1
- suppl-4281-15/art-38/par-2/item-1: 消費税法第五条第一項 → 消費税法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/consumption-tax-act/art-5/par-1 · https://japanlaw.org/l/363AC0000000108/art-5/par-1
- suppl-4281-15/art-38/par-2/item-1: 附則第四十四条第四項 → 消費税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4281-15/art-44/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-4
- suppl-4281-15/art-38/par-2/item-1: 第五項 → 消費税法 附則第四十四条第五項 (Supplementary Provisions, Article 44, paragraph (5)), suppl-4281-15/art-44/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-5
- suppl-4281-15/art-38/par-2/item-1: 次条第一項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1
- suppl-4281-15/art-38/par-2/item-1: 附則第四十条第一項 → 消費税法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4281-15/art-40/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-1
- suppl-4281-15/art-38/par-2/item-2: 前号 → 消費税法 附則第三十八条第二項第一号 (Supplementary Provisions, Article 38, paragraph (2), item (i)), suppl-4281-15/art-38/par-2/item-1 — 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
- suppl-4281-15/art-38/par-3: 前項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- suppl-4281-15/art-38/par-4: 第一項 → 消費税法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4281-15/art-38/par-1 — 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
- suppl-4281-15/art-38/par-4: 第二項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- suppl-4281-15/art-38/par-5: 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-4281-15/art-38/par-5: 第一項 → 消費税法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4281-15/art-38/par-1 — 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
- suppl-4281-15/art-38/par-5: 第二項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- suppl-4281-15/art-38/par-5: 前項 → 消費税法 附則第三十八条第四項 (Supplementary Provisions, Article 38, paragraph (4)), suppl-4281-15/art-38/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-4
- suppl-4281-15/art-38/par-5: 附則第三十四条第二項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-38/par-6: 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-4281-15/art-38/par-6: 第一項 → 消費税法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4281-15/art-38/par-1 — 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
- suppl-4281-15/art-38/par-6: 第二項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- suppl-4281-15/art-38/par-6: 第四項 → 消費税法 附則第三十八条第四項 (Supplementary Provisions, Article 38, paragraph (4)), suppl-4281-15/art-38/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-4
- suppl-4281-15/art-38/par-6: 附則第三十四条第二項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-38/par-7: 第一項 → 消費税法 附則第三十八条第一項 (Supplementary Provisions, Article 38, paragraph (1)), suppl-4281-15/art-38/par-1 — 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
- suppl-4281-15/art-38/par-7: 前各項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- suppl-4281-15/art-38/par-7: 前各項 → 消費税法 附則第三十八条第三項 (Supplementary Provisions, Article 38, paragraph (3)), suppl-4281-15/art-38/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-3
- suppl-4281-15/art-38/par-7: 前各項 → 消費税法 附則第三十八条第四項 (Supplementary Provisions, Article 38, paragraph (4)), suppl-4281-15/art-38/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-4
- suppl-4281-15/art-38/par-7: 前各項 → 消費税法 附則第三十八条第五項 (Supplementary Provisions, Article 38, paragraph (5)), suppl-4281-15/art-38/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-5
- suppl-4281-15/art-38/par-7: 前各項 → 消費税法 附則第三十八条第六項 (Supplementary Provisions, Article 38, paragraph (6)), suppl-4281-15/art-38/par-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-6
- suppl-4281-15/art-39/par-1: 次項 → 消費税法 附則第三十九条第二項 (Supplementary Provisions, Article 39, paragraph (2)), suppl-4281-15/art-39/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2
- suppl-4281-15/art-39/par-1: 前条第二項 → 消費税法 附則第三十八条第二項 (Supplementary Provisions, Article 38, paragraph (2)), suppl-4281-15/art-38/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-38/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- suppl-4281-15/art-39/par-1: この項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1
- suppl-4281-15/art-39/par-1: 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-4281-15/art-39/par-1: 第一号 → 消費税法 附則第三十九条第一項第一号 (Supplementary Provisions, Article 39, paragraph (1), item (i)), suppl-4281-15/art-39/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-1
- suppl-4281-15/art-39/par-1: 第二号 → 消費税法 附則第三十九条第一項第二号 (Supplementary Provisions, Article 39, paragraph (1), item (ii)), suppl-4281-15/art-39/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1/item-2
- suppl-4281-15/art-39/par-1: 第三項 → 消費税法 附則第三十九条第三項 (Supplementary Provisions, Article 39, paragraph (3)), suppl-4281-15/art-39/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3
- suppl-4281-15/art-39/par-2: 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-4281-15/art-39/par-2: 前項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1
- suppl-4281-15/art-39/par-2: この項 → 消費税法 附則第三十九条第二項 (Supplementary Provisions, Article 39, paragraph (2)), suppl-4281-15/art-39/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2
- suppl-4281-15/art-39/par-2: 附則第三十四条第二項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-39/par-2: 同法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- suppl-4281-15/art-39/par-2: 同条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-39/par-3: 第一項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1
- suppl-4281-15/art-39/par-3: 消費税法第三十条第八項 → 消費税法 第三十条第八項 (Article 30, paragraph (8)), art-30/par-8 — https://japanlaw.org/en/consumption-tax-act/art-30/par-8 · https://japanlaw.org/l/363AC0000000108/art-30/par-8
- suppl-4281-15/art-39/par-3: 第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-39/par-3: 附則第三十四条第二項 → 消費税法 附則第三十四条第二項 (Supplementary Provisions, Article 34, paragraph (2)), suppl-4281-15/art-34/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- suppl-4281-15/art-39/par-4: 第一項 → 消費税法 附則第三十九条第一項 (Supplementary Provisions, Article 39, paragraph (1)), suppl-4281-15/art-39/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1
- suppl-4281-15/art-39/par-4: 前三項 → 消費税法 附則第三十九条第二項 (Supplementary Provisions, Article 39, paragraph (2)), suppl-4281-15/art-39/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2
- suppl-4281-15/art-39/par-4: 前三項 → 消費税法 附則第三十九条第三項 (Supplementary Provisions, Article 39, paragraph (3)), suppl-4281-15/art-39/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3
- suppl-4281-15/art-40/par-1: 次項 → 消費税法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4281-15/art-40/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-2
- suppl-4281-15/art-40/par-1: 第三項 → 消費税法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-4281-15/art-40/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-3
- suppl-4281-15/art-40/par-3: 第一項 → 消費税法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4281-15/art-40/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-1
- suppl-4281-15/art-40/par-4: 前三項 → 消費税法 附則第四十条第一項 (Supplementary Provisions, Article 40, paragraph (1)), suppl-4281-15/art-40/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-1
- suppl-4281-15/art-40/par-4: 前三項 → 消費税法 附則第四十条第二項 (Supplementary Provisions, Article 40, paragraph (2)), suppl-4281-15/art-40/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-2
- suppl-4281-15/art-40/par-4: 前三項 → 消費税法 附則第四十条第三項 (Supplementary Provisions, Article 40, paragraph (3)), suppl-4281-15/art-40/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-3
- suppl-4281-15/art-40/par-4: この条 → 消費税法 附則第四十条 (Supplementary Provisions, Article 40), suppl-4281-15/art-40 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40
- suppl-4281-15/art-44/par-1: 附則第五十三条の二 → 消費税法 附則第五十三条の二 (Supplementary Provisions, Article 53-2), suppl-4281-15/art-53-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2
- suppl-4281-15/art-44/par-1: 第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- suppl-4281-15/art-44/par-1: 同条第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- suppl-4281-15/art-44/par-1: 消費税法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1
- suppl-4281-15/art-44/par-1: 同法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- suppl-4281-15/art-44/par-2: 前項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4281-15/art-44/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- suppl-4281-15/art-44/par-2: 新消費税法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- suppl-4281-15/art-44/par-2: 次項 → 消費税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4281-15/art-44/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-3
- suppl-4281-15/art-44/par-2: 同条第三項 → 消費税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-3
- suppl-4281-15/art-44/par-2: 同条第七項 → 消費税法 第五十七条の二第七項 (Article 57-2, paragraph (7)), art-57-2/par-7 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-7 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-7
- suppl-4281-15/art-44/par-2: 同条第八項 → 消費税法 第五十七条の二第八項 (Article 57-2, paragraph (8)), art-57-2/par-8 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-8 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-8
- suppl-4281-15/art-44/par-3: 第一項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4281-15/art-44/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- suppl-4281-15/art-44/par-3: 新消費税法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- suppl-4281-15/art-44/par-3: 前項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4281-15/art-44/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-2
- suppl-4281-15/art-44/par-3: 同条第八項 → 消費税法 第五十七条の二第八項 (Article 57-2, paragraph (8)), art-57-2/par-8 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-8 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-8
- suppl-4281-15/art-44/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の二第三項 (Article 57-2, paragraph (3)), art-57-2/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-3
- suppl-4281-15/art-44/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-4
- suppl-4281-15/art-44/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の二第五項 (Article 57-2, paragraph (5)), art-57-2/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-5
- suppl-4281-15/art-44/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の二第六項 (Article 57-2, paragraph (6)), art-57-2/par-6 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-6
- suppl-4281-15/art-44/par-3: 同条第三項から第七項まで → 消費税法 第五十七条の二第七項 (Article 57-2, paragraph (7)), art-57-2/par-7 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-7 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-7
- suppl-4281-15/art-44/par-3: 第九項 → 消費税法 第五十七条の二第九項 (Article 57-2, paragraph (9)), art-57-2/par-9 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-9 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-9
- suppl-4281-15/art-44/par-3: この項 → 消費税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4281-15/art-44/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-3
- suppl-4281-15/art-44/par-3: 同条第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- suppl-4281-15/art-44/par-3: 附則第五十一条の二 → 消費税法 附則第五十一条の二 (Supplementary Provisions, Article 51-2), suppl-4281-15/art-51-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2
- suppl-4281-15/art-44/par-4: 新消費税法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- suppl-4281-15/art-44/par-4: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-44/par-4: 同法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1
- suppl-4281-15/art-44/par-4: 第十条第二項 → 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-4281-15/art-44/par-4: 第十一条第二項から第四項まで → 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-4281-15/art-44/par-4: 第十一条第二項から第四項まで → 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-4281-15/art-44/par-4: 第十一条第二項から第四項まで → 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-4281-15/art-44/par-4: 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-4281-15/art-44/par-4: 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-4281-15/art-44/par-4: 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-4281-15/art-44/par-4: 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-4281-15/art-44/par-4: 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-4281-15/art-44/par-4: 第十二条の二第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1
- suppl-4281-15/art-44/par-4: 第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2
- suppl-4281-15/art-44/par-4: 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-4281-15/art-44/par-4: 第三項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3
- suppl-4281-15/art-44/par-4: 第十二条の四第一項から第三項まで → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- suppl-4281-15/art-44/par-4: 第十二条の四第一項から第三項まで → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-3
- suppl-4281-15/art-44/par-4: 同法第十条第一項 → 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-4281-15/art-44/par-4: 同法第十一条第一項 → 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-4281-15/art-44/par-4: 同法第十二条第五項 → 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-4281-15/art-44/par-4: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- suppl-4281-15/art-44/par-5: 前項 → 消費税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4281-15/art-44/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-4
- suppl-4281-15/art-44/par-5: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-44/par-5: 同法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1
- suppl-4281-15/art-44/par-5: 第十条第二項 → 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-4281-15/art-44/par-5: 第十一条第二項 → 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-4281-15/art-44/par-5: 第四項 → 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-4281-15/art-44/par-5: 第十二条第二項から第四項まで → 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-4281-15/art-44/par-5: 第十二条第二項から第四項まで → 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-4281-15/art-44/par-5: 第十二条第二項から第四項まで → 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-4281-15/art-44/par-5: 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-4281-15/art-44/par-5: 第十二条の二第一項 → 消費税法 第十二条の二第一項 (Article 12-2, paragraph (1)), art-12-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-1
- suppl-4281-15/art-44/par-5: 第二項 → 消費税法 第十二条の二第二項 (Article 12-2, paragraph (2)), art-12-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-12-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-12-2/par-2
- suppl-4281-15/art-44/par-5: 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-4281-15/art-44/par-5: 第三項 → 消費税法 第十二条の三第三項 (Article 12-3, paragraph (3)), art-12-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-3/par-3
- suppl-4281-15/art-44/par-5: 第十二条の四第一項から第三項まで → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- suppl-4281-15/art-44/par-5: 第十二条の四第一項から第三項まで → 消費税法 第十二条の四第三項 (Article 12-4, paragraph (3)), art-12-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-3
- suppl-4281-15/art-44/par-5: 同法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- suppl-4281-15/art-44/par-6: 前各項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4281-15/art-44/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- suppl-4281-15/art-44/par-6: 前各項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), suppl-4281-15/art-44/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-2
- suppl-4281-15/art-44/par-6: 前各項 → 消費税法 附則第四十四条第三項 (Supplementary Provisions, Article 44, paragraph (3)), suppl-4281-15/art-44/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-3
- suppl-4281-15/art-44/par-6: 前各項 → 消費税法 附則第四十四条第四項 (Supplementary Provisions, Article 44, paragraph (4)), suppl-4281-15/art-44/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-4
- suppl-4281-15/art-44/par-6: 前各項 → 消費税法 附則第四十四条第五項 (Supplementary Provisions, Article 44, paragraph (5)), suppl-4281-15/art-44/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-5
- suppl-4281-15/art-44/par-6: この条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4281-15/art-44 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44
- suppl-4281-15/art-45/par-1: 前条 → 消費税法 附則第四十四条 (Supplementary Provisions, Article 44), suppl-4281-15/art-44 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44
- suppl-4281-15/art-45/par-1: 附則第五十一条の三 → 消費税法 附則第五十一条の三 (Supplementary Provisions, Article 51-3), suppl-4281-15/art-51-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3
- suppl-4281-15/art-45/par-1: 次項 → 消費税法 附則第四十五条第二項 (Supplementary Provisions, Article 45, paragraph (2)), suppl-4281-15/art-45/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-2
- suppl-4281-15/art-45/par-1: 第四項 → 消費税法 附則第四十五条第四項 (Supplementary Provisions, Article 45, paragraph (4)), suppl-4281-15/art-45/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-4
- suppl-4281-15/art-45/par-1: 新消費税法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- suppl-4281-15/art-45/par-1: 同条第四項 → 消費税法 第五十七条の二第四項 (Article 57-2, paragraph (4)), art-57-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-4
- suppl-4281-15/art-45/par-1: 第三項 → 消費税法 附則第四十五条第三項 (Supplementary Provisions, Article 45, paragraph (3)), suppl-4281-15/art-45/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-3
- suppl-4281-15/art-45/par-2: 前項 → 消費税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4281-15/art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1
- suppl-4281-15/art-45/par-3: 第一項 → 消費税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4281-15/art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1
- suppl-4281-15/art-45/par-3: 新消費税法第二条第一項第七号の二 → 消費税法 第二条第一項第七号の二 (Article 2, paragraph (1), item (vii-2)), art-2/par-1/item-7-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-7-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-7-2
- suppl-4281-15/art-45/par-3: 附則第五十一条の二 → 消費税法 附則第五十一条の二 (Supplementary Provisions, Article 51-2), suppl-4281-15/art-51-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2
- suppl-4281-15/art-45/par-3: 第五十一条の三 → 消費税法 附則第五十一条の三 (Supplementary Provisions, Article 51-3), suppl-4281-15/art-51-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3
- suppl-4281-15/art-45/par-3: 新消費税法第五十七条の四第一項から第三項まで → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- suppl-4281-15/art-45/par-3: 新消費税法第五十七条の四第一項から第三項まで → 消費税法 第五十七条の四第二項 (Article 57-4, paragraph (2)), art-57-4/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-2
- suppl-4281-15/art-45/par-3: 新消費税法第五十七条の四第一項から第三項まで → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3
- suppl-4281-15/art-45/par-3: 同条第五項 → 消費税法 第五十七条の四第五項 (Article 57-4, paragraph (5)), art-57-4/par-5 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-5 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-5
- suppl-4281-15/art-45/par-4: 第一項 → 消費税法 附則第四十五条第一項 (Supplementary Provisions, Article 45, paragraph (1)), suppl-4281-15/art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1
- suppl-4281-15/art-45/par-4: 新消費税法第五十七条の二第十項第一号 → 消費税法 第五十七条の二第十項第一号 (Article 57-2, paragraph (10), item (i)), art-57-2/par-10/item-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-10/item-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-10/item-1
- suppl-4281-15/art-46/par-2: 新消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- suppl-4281-15/art-47/par-1: 消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1
- suppl-4281-15/art-47/par-1: 新消費税法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-47/par-1: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-48/par-1: 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-4281-15/art-48/par-1: 同条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-49/par-1: 新消費税法第四十三条 → 消費税法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/consumption-tax-act/art-43 · https://japanlaw.org/l/363AC0000000108/art-43
- suppl-4281-15/art-49/par-1: 同条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- suppl-4281-15/art-49/par-2: 新消費税法第四十五条 → 消費税法 第四十五条 (Article 45), art-45 — https://japanlaw.org/en/consumption-tax-act/art-45 · https://japanlaw.org/l/363AC0000000108/art-45
- suppl-4281-15/art-50/par-1: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- suppl-4281-15/art-50/par-2: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1
- suppl-4281-15/art-50/par-2: 三十年改正法第五条 → e-Gov law 430AC0000000007, 第五条 (Article 5), art-5 — not held in this collection
- suppl-4281-15/art-50/par-2: この項 → 消費税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4281-15/art-50/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2
- suppl-4281-15/art-50/par-2: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- suppl-4281-15/art-50/par-3: 消費税法第十八条第一項 → 消費税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/consumption-tax-act/art-18/par-1 · https://japanlaw.org/l/363AC0000000108/art-18/par-1
- suppl-4281-15/art-50/par-3: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- suppl-4281-15/art-50/par-4: 消費税法第六十条第二項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/consumption-tax-act/art-60/par-2 · https://japanlaw.org/l/363AC0000000108/art-60/par-2
- suppl-4281-15/art-50/par-4: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- suppl-4281-15/art-50/par-5: 新消費税法第五十七条の四第三項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3
- suppl-4281-15/art-50/par-5: 同条第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1
- suppl-4281-15/art-50/par-5: 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-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-4281-15/art-50/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-1
- suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4281-15/art-50/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2
- suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-4281-15/art-50/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-3
- suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第四項 (Supplementary Provisions, Article 50, paragraph (4)), suppl-4281-15/art-50/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-4
- suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-4281-15/art-50/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-5
- suppl-4281-15/art-50/par-6: 新消費税法第五十七条の四 → 消費税法 第五十七条の四 (Article 57-4), art-57-4 — https://japanlaw.org/en/consumption-tax-act/art-57-4 · https://japanlaw.org/l/363AC0000000108/art-57-4
- suppl-4281-15/art-51/par-1: 消費税法第六十条第二項 → 消費税法 第六十条第二項 (Article 60, paragraph (2)), art-60/par-2 — https://japanlaw.org/en/consumption-tax-act/art-60/par-2 · https://japanlaw.org/l/363AC0000000108/art-60/par-2
- suppl-4281-15/art-51/par-1: 新消費税法第三十条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-51/par-1: 第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-51/par-2: 消費税法第六十条第三項 → 消費税法 第六十条第三項 (Article 60, paragraph (3)), art-60/par-3 — https://japanlaw.org/en/consumption-tax-act/art-60/par-3 · https://japanlaw.org/l/363AC0000000108/art-60/par-3
- suppl-4281-15/art-51/par-2: 前項 → 消費税法 附則第五十一条第一項 (Supplementary Provisions, Article 51, paragraph (1)), suppl-4281-15/art-51/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51/par-1
- suppl-4281-15/art-51-2/par-1: 消費税法第五十七条の三第三項 → 消費税法 第五十七条の三第三項 (Article 57-3, paragraph (3)), art-57-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-3/par-3
- suppl-4281-15/art-51-2/par-1: 同法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- suppl-4281-15/art-51-2/par-1: 所得税法第二条第一項第八号の四 → 所得税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-8-4
- suppl-4281-15/art-51-2/par-1: 消費税法第二条第一項第四号の二 → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4-2
- suppl-4281-15/art-51-2/par-1: この条 → 消費税法 附則第五十一条の二 (Supplementary Provisions, Article 51-2), suppl-4281-15/art-51-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2
- suppl-4281-15/art-51-2/par-1: 次条 → 消費税法 附則第五十一条の三 (Supplementary Provisions, Article 51-3), suppl-4281-15/art-51-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3
- suppl-4281-15/art-51-2/par-1: 次条第一項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- suppl-4281-15/art-51-2/par-1: 同法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-51-2/par-1: 同法第十条第一項 → 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-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/en/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- suppl-4281-15/art-51-2/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37
- suppl-4281-15/art-51-2/par-1: 同法第三十条第一項 → 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-4281-15/art-51-2/par-1: 同条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- suppl-4281-15/art-51-2/par-1: 同法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- suppl-4281-15/art-51-2/par-1/item-1: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-51-2/par-1/item-2: 消費税法第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/en/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- suppl-4281-15/art-51-2/par-1/item-3: 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-4281-15/art-51-2/par-1/item-4: 消費税法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号 (Article 19, paragraph (1), item (iii)), art-19/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3
- suppl-4281-15/art-51-2/par-1/item-4: 消費税法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第三号の二 (Article 19, paragraph (1), item (iii-2)), art-19/par-1/item-3-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-3-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-3-2
- suppl-4281-15/art-51-2/par-1/item-4: 消費税法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号 (Article 19, paragraph (1), item (iv)), art-19/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4
- suppl-4281-15/art-51-2/par-1/item-4: 消費税法第十九条第一項第三号から第四号の二まで → 消費税法 第十九条第一項第四号の二 (Article 19, paragraph (1), item (iv-2)), art-19/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-1/item-4-2
- suppl-4281-15/art-51-2/par-1/item-4: 同条第二項 → 消費税法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/en/consumption-tax-act/art-19/par-2 · https://japanlaw.org/l/363AC0000000108/art-19/par-2
- suppl-4281-15/art-51-2/par-1/item-4: 第四項 → 消費税法 第十九条第四項 (Article 19, paragraph (4)), art-19/par-4 — https://japanlaw.org/en/consumption-tax-act/art-19/par-4 · https://japanlaw.org/l/363AC0000000108/art-19/par-4
- suppl-4281-15/art-51-2/par-2: 前項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-2: 消費税法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- suppl-4281-15/art-51-2/par-2: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- suppl-4281-15/art-51-2/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-4281-15/art-51-2/par-3: 第一項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-3: 新消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-2/par-3: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- suppl-4281-15/art-51-2/par-4: 第一項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-4: 消費税法第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/en/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- suppl-4281-15/art-51-2/par-4: 第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- suppl-4281-15/art-51-2/par-4: 新消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-2/par-4: 第六十条第四項 → 消費税法 第六十条第四項 (Article 60, paragraph (4)), art-60/par-4 — https://japanlaw.org/en/consumption-tax-act/art-60/par-4 · https://japanlaw.org/l/363AC0000000108/art-60/par-4
- suppl-4281-15/art-51-2/par-4: 二十七年改正法附則第四十四条第二項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), 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
- suppl-4281-15/art-51-2/par-4: 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-4281-15/art-51-2/par-4: 新消費税法第四十五条第一項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4281-15/art-51-2/par-4: 第三十七条 → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37
- suppl-4281-15/art-51-2/par-5: 新消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- suppl-4281-15/art-51-2/par-5: 消費税法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-51-2/par-5: 附則第四十四条第一項 → 消費税法 附則第四十四条第一項 (Supplementary Provisions, Article 44, paragraph (1)), suppl-4281-15/art-44/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- suppl-4281-15/art-51-2/par-5: 新消費税法第五十七条の二第二項 → 消費税法 第五十七条の二第二項 (Article 57-2, paragraph (2)), art-57-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-2
- suppl-4281-15/art-51-2/par-5: 消費税法第九条第五項 → 消費税法 第九条第五項 (Article 9, paragraph (5)), art-9/par-5 — https://japanlaw.org/en/consumption-tax-act/art-9/par-5 · https://japanlaw.org/l/363AC0000000108/art-9/par-5
- suppl-4281-15/art-51-2/par-5: 同条第六項 → 消費税法 第九条第六項 (Article 9, paragraph (6)), art-9/par-6 — https://japanlaw.org/en/consumption-tax-act/art-9/par-6 · https://japanlaw.org/l/363AC0000000108/art-9/par-6
- suppl-4281-15/art-51-2/par-5: 同条第八項 → 消費税法 第九条第八項 (Article 9, paragraph (8)), art-9/par-8 — https://japanlaw.org/en/consumption-tax-act/art-9/par-8 · https://japanlaw.org/l/363AC0000000108/art-9/par-8
- suppl-4281-15/art-51-2/par-6: 第一項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-6: 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-4281-15/art-51-2/par-6: この項 → 消費税法 附則第五十一条の二第六項 (Supplementary Provisions, Article 51-2, paragraph (6)), suppl-4281-15/art-51-2/par-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
- suppl-4281-15/art-51-2/par-6: 同法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第一項 (Supplementary Provisions, Article 51-2, paragraph (1)), suppl-4281-15/art-51-2/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第二項 (Supplementary Provisions, Article 51-2, paragraph (2)), suppl-4281-15/art-51-2/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-2
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第三項 (Supplementary Provisions, Article 51-2, paragraph (3)), suppl-4281-15/art-51-2/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-3
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第四項 (Supplementary Provisions, Article 51-2, paragraph (4)), suppl-4281-15/art-51-2/par-4 — 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
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第五項 (Supplementary Provisions, Article 51-2, paragraph (5)), suppl-4281-15/art-51-2/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-5
- suppl-4281-15/art-51-2/par-7: 前各項 → 消費税法 附則第五十一条の二第六項 (Supplementary Provisions, Article 51-2, paragraph (6)), suppl-4281-15/art-51-2/par-6 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
- suppl-4281-15/art-51-2/par-7: この条 → 消費税法 附則第五十一条の二 (Supplementary Provisions, Article 51-2), suppl-4281-15/art-51-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2
- suppl-4281-15/art-51-3/par-1: 消費税法第二条第一項第三号 → 消費税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-3
- suppl-4281-15/art-51-3/par-1: 同法第五十七条の二第一項 → 消費税法 第五十七条の二第一項 (Article 57-2, paragraph (1)), art-57-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-2/par-1
- suppl-4281-15/art-51-3/par-1: 同法第九条第四項 → 消費税法 第九条第四項 (Article 9, paragraph (4)), art-9/par-4 — https://japanlaw.org/en/consumption-tax-act/art-9/par-4 · https://japanlaw.org/l/363AC0000000108/art-9/par-4
- suppl-4281-15/art-51-3/par-1: 同法第十条第一項 → 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-4281-15/art-51-3/par-1: 前条第一項第二号から第四号まで → 消費税法 附則第五十一条の二第一項第二号 (Supplementary Provisions, Article 51-2, paragraph (1), item (ii)), suppl-4281-15/art-51-2/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-2
- suppl-4281-15/art-51-3/par-1: 前条第一項第二号から第四号まで → 消費税法 附則第五十一条の二第一項第三号 (Supplementary Provisions, Article 51-2, paragraph (1), item (iii)), suppl-4281-15/art-51-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-3
- suppl-4281-15/art-51-3/par-1: 前条第一項第二号から第四号まで → 消費税法 附則第五十一条の二第一項第四号 (Supplementary Provisions, Article 51-2, paragraph (1), item (iv)), suppl-4281-15/art-51-2/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-2/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1/item-4
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/consumption-tax-act/art-31 · https://japanlaw.org/l/363AC0000000108/art-31
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/consumption-tax-act/art-33 · https://japanlaw.org/l/363AC0000000108/art-33
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/consumption-tax-act/art-34 · https://japanlaw.org/l/363AC0000000108/art-34
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/consumption-tax-act/art-35 · https://japanlaw.org/l/363AC0000000108/art-35
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十五条の二 (Article 35-2), art-35-2 — https://japanlaw.org/en/consumption-tax-act/art-35-2 · https://japanlaw.org/l/363AC0000000108/art-35-2
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十六条 (Article 36), art-36 — https://japanlaw.org/en/consumption-tax-act/art-36 · https://japanlaw.org/l/363AC0000000108/art-36
- suppl-4281-15/art-51-3/par-1: 同法第三十条から第三十七条まで → 消費税法 第三十七条 (Article 37), art-37 — https://japanlaw.org/en/consumption-tax-act/art-37 · https://japanlaw.org/l/363AC0000000108/art-37
- suppl-4281-15/art-51-3/par-1: 同法第三十条第一項 → 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-4281-15/art-51-3/par-1: 同条第二項 → 消費税法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/consumption-tax-act/art-30/par-2 · https://japanlaw.org/l/363AC0000000108/art-30/par-2
- suppl-4281-15/art-51-3/par-1: 同法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- suppl-4281-15/art-51-3/par-2: 前項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- suppl-4281-15/art-51-3/par-2: この項 → 消費税法 附則第五十一条の三第二項 (Supplementary Provisions, Article 51-3, paragraph (2)), suppl-4281-15/art-51-3/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-2
- suppl-4281-15/art-51-3/par-2: 同法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- suppl-4281-15/art-51-3/par-2: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- suppl-4281-15/art-51-3/par-2: 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-4281-15/art-51-3/par-3: 第一項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- suppl-4281-15/art-51-3/par-3: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-3/par-3: 国税通則法第十八条第二項 → 国税通則法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-18/par-2 · https://japanlaw.org/l/337AC0000000066/art-18/par-2
- suppl-4281-15/art-51-3/par-4: 第一項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- suppl-4281-15/art-51-3/par-4: 消費税法第九条第七項 → 消費税法 第九条第七項 (Article 9, paragraph (7)), art-9/par-7 — https://japanlaw.org/en/consumption-tax-act/art-9/par-7 · https://japanlaw.org/l/363AC0000000108/art-9/par-7
- suppl-4281-15/art-51-3/par-4: 第十二条の四第一項 → 消費税法 第十二条の四第一項 (Article 12-4, paragraph (1)), art-12-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-12-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-12-4/par-1
- suppl-4281-15/art-51-3/par-4: 第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-3/par-4: 二十七年改正法附則第四十四条第二項 → 消費税法 附則第四十四条第二項 (Supplementary Provisions, Article 44, paragraph (2)), 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
- suppl-4281-15/art-51-3/par-4: 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-4281-15/art-51-3/par-4: 同法第四十五条第一項第三号 → 消費税法 第四十五条第一項第三号 (Article 45, paragraph (1), item (iii)), art-45/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-3
- suppl-4281-15/art-51-3/par-5: 第一項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- suppl-4281-15/art-51-3/par-5: 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-4281-15/art-51-3/par-5: この項 → 消費税法 附則第五十一条の三第五項 (Supplementary Provisions, Article 51-3, paragraph (5)), suppl-4281-15/art-51-3/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-5
- suppl-4281-15/art-51-3/par-5: 同法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1
- suppl-4281-15/art-51-3/par-6: 前各項 → 消費税法 附則第五十一条の三第一項 (Supplementary Provisions, Article 51-3, paragraph (1)), suppl-4281-15/art-51-3/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-1
- suppl-4281-15/art-51-3/par-6: 前各項 → 消費税法 附則第五十一条の三第二項 (Supplementary Provisions, Article 51-3, paragraph (2)), suppl-4281-15/art-51-3/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-2
- suppl-4281-15/art-51-3/par-6: 前各項 → 消費税法 附則第五十一条の三第三項 (Supplementary Provisions, Article 51-3, paragraph (3)), suppl-4281-15/art-51-3/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-3
- suppl-4281-15/art-51-3/par-6: 前各項 → 消費税法 附則第五十一条の三第四項 (Supplementary Provisions, Article 51-3, paragraph (4)), suppl-4281-15/art-51-3/par-4 — 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
- suppl-4281-15/art-51-3/par-6: 前各項 → 消費税法 附則第五十一条の三第五項 (Supplementary Provisions, Article 51-3, paragraph (5)), suppl-4281-15/art-51-3/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3/par-5
- suppl-4281-15/art-51-3/par-6: この条 → 消費税法 附則第五十一条の三 (Supplementary Provisions, Article 51-3), suppl-4281-15/art-51-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-3
- suppl-4281-15/art-52/par-1: 消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- suppl-4281-15/art-52/par-1: この条 → 消費税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4281-15/art-52 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52
- suppl-4281-15/art-52/par-1: 次条 → 消費税法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4281-15/art-53 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53
- suppl-4281-15/art-52/par-1: 同条第一項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-52/par-1: 同法第三十条第一項 → 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-4281-15/art-52/par-1: 消費税法第二条第一項第三号 → 消費税法 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-3
- suppl-4281-15/art-52/par-1: 同項第十三号 → 消費税法 第二条第一項第十三号 (Article 2, paragraph (1), item (xiii)), art-2/par-1/item-13 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-13 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-13
- suppl-4281-15/art-52/par-1: 同法第三十条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-8/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1
- suppl-4281-15/art-52/par-1: この項 → 消費税法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4281-15/art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
- suppl-4281-15/art-52/par-1: 附則第五十三条の二 → 消費税法 附則第五十三条の二 (Supplementary Provisions, Article 53-2), suppl-4281-15/art-53-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53-2
- suppl-4281-15/art-52/par-1: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第二条第三号 → e-Gov law 410AC0000000025, 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-4281-15/art-52/par-1: 次項 → 消費税法 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-4281-15/art-52/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-2
- suppl-4281-15/art-52/par-1: 第二項 → 消費税法 附則第五十三条第二項 (Supplementary Provisions, Article 53, paragraph (2)), suppl-4281-15/art-53/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-2
- suppl-4281-15/art-52/par-1: 消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-52/par-1: 同法第二条第一項第九号の二 → 消費税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-9-2
- suppl-4281-15/art-52/par-1: 同法第七条第一項 → 消費税法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/consumption-tax-act/art-7/par-1 · https://japanlaw.org/l/363AC0000000108/art-7/par-1
- suppl-4281-15/art-52/par-1: 第八条第一項 → 消費税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/consumption-tax-act/art-8/par-1 · https://japanlaw.org/l/363AC0000000108/art-8/par-1
- suppl-4281-15/art-52/par-1: 第三項 → 消費税法 附則第五十二条第三項 (Supplementary Provisions, Article 52, paragraph (3)), suppl-4281-15/art-52/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-3
- suppl-4281-15/art-52/par-1: 同条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-52/par-2: 前項 → 消費税法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4281-15/art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
- suppl-4281-15/art-52/par-2: 新消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-52/par-3: 第一項 → 消費税法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4281-15/art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
- suppl-4281-15/art-52/par-3: 新消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-52/par-3: 前項 → 消費税法 附則第五十二条第二項 (Supplementary Provisions, Article 52, paragraph (2)), suppl-4281-15/art-52/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-2
- suppl-4281-15/art-52/par-4: 第一項 → 消費税法 附則第五十二条第一項 (Supplementary Provisions, Article 52, paragraph (1)), suppl-4281-15/art-52/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-1
- suppl-4281-15/art-52/par-4: 新消費税法第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-52/par-4: 第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/en/consumption-tax-act/art-36/par-5 · https://japanlaw.org/l/363AC0000000108/art-36/par-5
- suppl-4281-15/art-52/par-4: 新消費税法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- suppl-4281-15/art-53/par-1: 消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-53/par-1: 同条第一項 → 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-4281-15/art-53/par-1: 同条 → 消費税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/consumption-tax-act/art-30 · https://japanlaw.org/l/363AC0000000108/art-30
- suppl-4281-15/art-53/par-1: 同条第八項第一号 → 消費税法 第三十条第八項第一号 (Article 30, paragraph (8), item (i)), art-30/par-8/item-1 — https://japanlaw.org/en/consumption-tax-act/art-30/par-8/item-1 · https://japanlaw.org/l/363AC0000000108/art-30/par-8/item-1
- suppl-4281-15/art-53/par-1: 所得税法等の一部を改正する法律（平成二十八年法律第十五号）附則第五十三条第一項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-53/par-2: 前項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-53/par-2: 新消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-53/par-3: 第一項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-53/par-3: 新消費税法第三十条第九項 → 消費税法 第三十条第九項 (Article 30, paragraph (9)), art-30/par-9 — https://japanlaw.org/en/consumption-tax-act/art-30/par-9 · https://japanlaw.org/l/363AC0000000108/art-30/par-9
- suppl-4281-15/art-53/par-3: 前項 → 消費税法 附則第五十三条第二項 (Supplementary Provisions, Article 53, paragraph (2)), suppl-4281-15/art-53/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-2
- suppl-4281-15/art-53/par-3: 前条第三項 → 消費税法 附則第五十二条第三項 (Supplementary Provisions, Article 52, paragraph (3)), suppl-4281-15/art-52/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52/par-3
- suppl-4281-15/art-53/par-4: 第一項 → 消費税法 附則第五十三条第一項 (Supplementary Provisions, Article 53, paragraph (1)), suppl-4281-15/art-53/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53/par-1
- suppl-4281-15/art-53/par-4: 消費税法第三十二条 → 消費税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/consumption-tax-act/art-32 · https://japanlaw.org/l/363AC0000000108/art-32
- suppl-4281-15/art-53/par-4: 第三十六条第五項 → 消費税法 第三十六条第五項 (Article 36, paragraph (5)), art-36/par-5 — https://japanlaw.org/en/consumption-tax-act/art-36/par-5 · https://japanlaw.org/l/363AC0000000108/art-36/par-5
- suppl-4281-15/art-53/par-4: 同法第三十二条第一項第一号 → 消費税法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-32/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-32/par-1/item-1
- suppl-4281-15/art-53-2/par-1: 新消費税法第九条第一項 → 消費税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9/par-1 · https://japanlaw.org/l/363AC0000000108/art-9/par-1
- suppl-4281-15/art-53-2/par-1: 消費税法第九条の二第一項 → 消費税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-9-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-9-2/par-1
- suppl-4281-15/art-53-2/par-1: 新消費税法第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7
- suppl-4281-15/art-53-2/par-1: 前二条 → 消費税法 附則第五十二条 (Supplementary Provisions, Article 52), suppl-4281-15/art-52 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-52 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-52
- suppl-4281-15/art-53-2/par-1: 前二条 → 消費税法 附則第五十三条 (Supplementary Provisions, Article 53), suppl-4281-15/art-53 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-53 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-53
- suppl-4281-15/art-153/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-4281-15/art-153/par-1: この条 → 消費税法 附則第百五十三条 (Supplementary Provisions, Article 153), suppl-4281-15/art-153 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-153 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-153
- suppl-4281-15/art-153/par-1: 所得税法等の一部を改正する法律（平成二十七年法律第九号。以下この条において「二十七年改正法」という。）附則第三十五条 → 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-4281-15/art-153/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-4281-15/art-153/par-1: 同項第四号の二 → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4-2
- suppl-4281-15/art-153/par-1: 同項第八号の三 → 消費税法 第二条第一項第八号の三 (Article 2, paragraph (1), item (viii-3)), art-2/par-1/item-8-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-3 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-3
- suppl-4281-15/art-153/par-1: 同項第八号の四 → 消費税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-4
- suppl-4281-15/art-168/par-1: 附則第一条 → 消費税法 附則第一条 (Supplementary Provisions, Article 1), suppl-4281-15/art-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1
- suppl-4281-15/art-168/par-1: この条 → 消費税法 附則第百六十八条 (Supplementary Provisions, Article 168), suppl-4281-15/art-168 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-168 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-168
- suppl-4281-15/art-170/par-1: この条 → 消費税法 附則第百七十条 (Supplementary Provisions, Article 170), suppl-4281-15/art-170 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-170 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-170
- suppl-4281-15/art-170/par-1: 次条 → 消費税法 附則第百七十一条 (Supplementary Provisions, Article 171), suppl-4281-15/art-171 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-171 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-171
- suppl-4281-15/art-170/par-1: 第二号 → 消費税法 附則第百七十条第一項第二号 (Supplementary Provisions, Article 170, paragraph (1), item (ii)), suppl-4281-15/art-170/par-1/item-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-170/par-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-170/par-1/item-2
- suppl-4281-15/art-170/par-1: 社会保障制度改革推進法（平成二十四年法律第六十四号）第二条 → e-Gov law 424AC1000000064, 第二条 (Article 2), art-2 — not held in this collection
- suppl-4281-15/art-170/par-1: 持続可能な社会保障制度の確立を図るための改革の推進に関する法律（平成二十五年法律第百十二号）第二十八条 → e-Gov law 425AC0000000112, 第二十八条 (Article 28), art-28 — not held in this collection
## Cited by
83 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ハ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-3/sub-2
- 消費税法 附則第一条第一項第七号の二（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-7-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-7-2
- 消費税法 附則第一条第一項第七号の三ホ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-7-3/sub-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-7-3/sub-2
- 消費税法 附則第一条第一項第八号（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-8 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-8
- 消費税法 附則第一条第一項第八号の二（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-8-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-8-2
- 消費税法 附則第一条第一項第九号イ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9/sub-1
- 消費税法 附則第一条第一項第九号ニ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9/sub-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9/sub-3
- 消費税法 附則第一条第一項第九号の二（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9-2
- 消費税法 附則第三十二条第一項（二十八年新消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-1
- 消費税法 附則第三十二条第二項（二十八年新消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-2
- 消費税法 附則第三十二条第三項（二十八年新消費税法の一部改正に伴う経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-32/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-32/par-3
- 消費税法 附則第三十三条第一項（恒久的施設又は国外事業所等で受ける事業者向け電気通信利用役務の提供に係る内外判定基準の適用に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-33/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-33/par-1
- 消費税法 附則第三十四条第一項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1
- 消費税法 附則第三十四条第一項第一号（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-1/item-1
- 消費税法 附則第三十四条第二項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2
- 消費税法 附則第三十四条第三項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-3
- 消費税法 附則第三十四条第四項（元年軽減対象資産の譲渡等に係る税率等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-34/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-4
- 消費税法 附則第三十五条第一項（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に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-1
- 消費税法 附則第三十五条第二項（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に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-35/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-2
- 消費税法 附則第三十六条第一項（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-4281-15/art-36/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36/par-1
- 消費税法 附則第三十六条第二項（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-4281-15/art-36/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36/par-2
- 消費税法 附則第三十七条第一項（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-4281-15/art-37/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-1
- 消費税法 附則第三十七条第二項（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-4281-15/art-37/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-2
- 消費税法 附則第三十七条第三項（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-4281-15/art-37/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37/par-3
- 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 附則第三十八条第一項第二号（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-1/item-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-1/item-2
- 消費税法 附則第三十八条第二項（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-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2
- 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
- 消費税法 附則第三十八条第二項第二号（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-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-2/item-2
- 消費税法 附則第三十八条第三項（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-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-3
- 消費税法 附則第三十八条第四項（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-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-4
- 消費税法 附則第三十八条第五項（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-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-5
- 消費税法 附則第三十八条第六項（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-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-6
- 消費税法 附則第三十八条第七項（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-7 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-38/par-7
- 消費税法 附則第三十九条第一項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-1
- 消費税法 附則第三十九条第二項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-2
- 消費税法 附則第三十九条第三項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-3
- 消費税法 附則第三十九条第四項（課税仕入れ等を適用税率別に区分することが困難な小売業等を営む中小事業者に対する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-39/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-39/par-4
- 消費税法 附則第四十条第一項（課税仕入れ等を適用税率別に区分することが困難な中小事業者に対する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-1
- 消費税法 附則第四十条第三項（課税仕入れ等を適用税率別に区分することが困難な中小事業者に対する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-3
- 消費税法 附則第四十条第四項（課税仕入れ等を適用税率別に区分することが困難な中小事業者に対する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-40/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40/par-4
- 消費税法 附則第四十四条第一項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-1
- 消費税法 附則第四十四条第二項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-2
- 消費税法 附則第四十四条第三項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-3
- 消費税法 附則第四十四条第五項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-5
- 消費税法 附則第四十四条第六項（適格請求書発行事業者の登録等に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-44/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-44/par-6
- 消費税法 附則第四十五条第一項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-1
- 消費税法 附則第四十五条第二項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-2
- 消費税法 附則第四十五条第三項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-3
- 消費税法 附則第四十五条第四項（五年施行日前に登録国外事業者であった者に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-45/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-45/par-4
- 消費税法 附則第五十条第二項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2
- 消費税法 附則第五十条第六項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-6
- 消費税法 附則第五十一条第二項（国、地方公共団体等に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51/par-2
- 消費税法 附則第五十一条の二第一項（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-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-1
- 消費税法 附則第五十一条の二第二項（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-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-2
- 消費税法 附則第五十一条の二第三項（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-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-3
- 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 附則第五十一条の二第五項（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-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-5
- 消費税法 附則第五十一条の二第六項（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-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-6
- 消費税法 附則第五十一条の二第七項（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-7 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51-2/par-7
- …and 23 more at https://japanlaw.org/en/consumption-tax-act/suppl-4281-15
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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-20261013T073630-054, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-055, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-056, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-057, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-058, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-059, translated 2026-10-13
- claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T084216-001, 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