# 消費税法 / Consumption Tax Act — 第四十条 (Supplementary Provisions, Article 40) - 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: 第四十条 (Supplementary Provisions, Article 40)（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） — address `suppl-4281-15/art-40` - 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-40 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-40 - 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 caption: machine translation, not official 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. machine translation, not official **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. machine translation, not official **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. machine translation, not official --- ## Cites - 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 ## Cited by 9 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 --- ## 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 - 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-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