# 消費税法 / Consumption Tax Act — 第三十七条 (Supplementary Provisions, Article 37) - 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: 第三十七条 (Supplementary Provisions, Article 37)（国、地方公共団体等に対する特例に関する経過措置） — address `suppl-4281-15/art-37` - 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-37 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-37 - 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 --- ## Cites - 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 ## 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 --- ## 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