# 消費税法 / Consumption Tax Act — 第三十三条 (Supplementary Provisions, Article 33) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第三十三条 (Supplementary Provisions, Article 33)（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） — address `suppl-4281-15/art-33` - 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-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-33 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第三十三条（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 caption: machine translation, not official 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 --- ## Cites - 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 ## Cited by 2 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 --- ## 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-20261013T073630-055, 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