# 消費税法 / Consumption Tax Act — 第三十六条 (Supplementary Provisions, Article 36) - 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: 第三十六条 (Supplementary Provisions, Article 36)（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） — address `suppl-4281-15/art-36` - 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-36 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-36 - 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 caption: machine translation, not official 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. machine translation, not official **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 --- ## Cites - 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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-20261013T073630-056, 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