# 消費税法 / Consumption Tax Act — 第百七十条 (Supplementary Provisions, Article 170) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百七十条 (Supplementary Provisions, Article 170)（消費税の軽減税率制度の導入に当たっての必要な措置） — address `suppl-4281-15/art-170` - 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/art-170 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-170 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百七十条（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 caption: machine translation, not official 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). machine translation, not official **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; machine translation, not official **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. machine translation, not official --- ## Cites - 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 1 provision cites this one. No official source publishes this direction. - 消費税法 附則第百七十条第一項（消費税の軽減税率制度の導入に当たっての必要な措置） — 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 --- ## 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-20261013T073630-059, 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