# 消費税法 / Consumption Tax Act — 第五十条 (Supplementary Provisions, Article 50) - 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: 第五十条 (Supplementary Provisions, Article 50)（適格請求書等の交付に関する経過措置） — address `suppl-4281-15/art-50` - 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-50 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50 - 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. --- ### 第五十条（適格請求書等の交付に関する経過措置） — Transitional Measures Concerning Issuance of Qualified Invoices, etc. caption: machine translation, not official 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 **第一項** この附則に別段の定めがあるものを除き、新消費税法第五十七条の四第一項の規定は、五年施行日以後に国内において事業者が行う課税資産の譲渡等について適用する。 suppl-4281-15/art-50/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-1 Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act apply to taxable transfers, etc. of assets that a business operator makes in Japan on or after the 2023 Effective Date. machine translation, not official **第二項** 事業者が、五年施行日前に行った消費税法第十六条第一項に規定するリース譲渡（三十年改正法第五条の規定による改正前の消費税法第十六条第一項に規定する長期割賦販売等及び旧効力消費税法第十六条第一項に規定する長期割賦販売等を含む。以下この項において同じ。）につき、当該リース譲渡に係る賦払金の額で五年施行日以後にその支払の期日が到来するものがあるときは、当該リース譲渡のうち五年施行日以後に行ったものとみなされる部分の課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。 suppl-4281-15/art-50/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2 Where, for a lease transfer prescribed in Article 16, paragraph (1) of the Consumption Tax Act made by a business operator before the 2023 Effective Date (including a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Consumption Tax Act before amendment by the provisions of Article 5 of the 2018 Amendment Act and a long-term installment sale, etc. prescribed in Article 16, paragraph (1) of the Former Consumption Tax Act Kept in Effect; the same applies hereinafter in this paragraph), some of the installments for that lease transfer fall due on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to the taxable transfers, etc. of assets of the portion of that lease transfer that is deemed to have been made on or after the 2023 Effective Date. machine translation, not official **第三項** 消費税法第十八条第一項の個人事業者が、五年施行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を収入した日が五年施行日以後であるときは、当該課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。 suppl-4281-15/art-50/par-3 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-3 Where, for taxable transfers, etc. of assets made before the 2023 Effective Date by an individual business operator under Article 18, paragraph (1) of the Consumption Tax Act, the day on which the amount of consideration for those taxable transfers, etc. of assets was received falls on or after the 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets. machine translation, not official **第四項** 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、五年施行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五年施行日以後であるときは、当該課税資産の譲渡等については、新消費税法第五十七条の四第一項の規定は、適用しない。 suppl-4281-15/art-50/par-4 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-4 Where, for taxable transfers, etc. of assets made before the 2023 Effective 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 2023 Effective Date, the provisions of Article 57-4, paragraph (1) of the New Consumption Tax Act do not apply to those taxable transfers, etc. of assets. machine translation, not official **第五項** この附則に別段の定めがあるものを除き、新消費税法第五十七条の四第三項の規定は、同条第一項の規定の適用を受けた課税資産の譲渡等につき行った新消費税法第三十八条第一項に規定する売上げに係る対価の返還等について適用する。 suppl-4281-15/art-50/par-5 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-5 Except as otherwise provided in these Supplementary Provisions, the provisions of Article 57-4, paragraph (3) of the New Consumption Tax Act apply to a refund, etc. of consideration for sales prescribed in Article 38, paragraph (1) of the New Consumption Tax Act made with respect to taxable transfers, etc. of assets to which the provisions of Article 57-4, paragraph (1) of that Act have been applied. machine translation, not official **第六項** 前各項に定めるもののほか、資産の譲渡等の時期の特例の適用を受ける課税資産の譲渡等に係る新消費税法第五十七条の四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-50/par-6 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-6 Beyond what is provided for in the preceding paragraphs, necessary matters concerning the application of the provisions of Article 57-4 of the New Consumption Tax Act to taxable transfers, etc. of assets to which the special provisions on the time of transfer, etc. of assets apply are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-4281-15/art-50/par-1: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - suppl-4281-15/art-50/par-2: 消費税法第十六条第一項 → 消費税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/consumption-tax-act/art-16/par-1 · https://japanlaw.org/l/363AC0000000108/art-16/par-1 - suppl-4281-15/art-50/par-2: 三十年改正法第五条 → e-Gov law 430AC0000000007, 第五条 (Article 5), art-5 — not held in this collection - suppl-4281-15/art-50/par-2: この項 → 消費税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4281-15/art-50/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2 - suppl-4281-15/art-50/par-2: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - suppl-4281-15/art-50/par-3: 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-50/par-3: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - suppl-4281-15/art-50/par-4: 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-50/par-4: 新消費税法第五十七条の四第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - suppl-4281-15/art-50/par-5: 新消費税法第五十七条の四第三項 → 消費税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-3 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-3 - suppl-4281-15/art-50/par-5: 同条第一項 → 消費税法 第五十七条の四第一項 (Article 57-4, paragraph (1)), art-57-4/par-1 — https://japanlaw.org/en/consumption-tax-act/art-57-4/par-1 · https://japanlaw.org/l/363AC0000000108/art-57-4/par-1 - suppl-4281-15/art-50/par-5: 新消費税法第三十八条第一項 → 消費税法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/en/consumption-tax-act/art-38/par-1 · https://japanlaw.org/l/363AC0000000108/art-38/par-1 - suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第一項 (Supplementary Provisions, Article 50, paragraph (1)), suppl-4281-15/art-50/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-1 - suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第二項 (Supplementary Provisions, Article 50, paragraph (2)), suppl-4281-15/art-50/par-2 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2 - suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第三項 (Supplementary Provisions, Article 50, paragraph (3)), suppl-4281-15/art-50/par-3 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-3 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-3 - suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第四項 (Supplementary Provisions, Article 50, paragraph (4)), suppl-4281-15/art-50/par-4 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-4 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-4 - suppl-4281-15/art-50/par-6: 前各項 → 消費税法 附則第五十条第五項 (Supplementary Provisions, Article 50, paragraph (5)), suppl-4281-15/art-50/par-5 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-5 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-5 - suppl-4281-15/art-50/par-6: 新消費税法第五十七条の四 → 消費税法 第五十七条の四 (Article 57-4), art-57-4 — https://japanlaw.org/en/consumption-tax-act/art-57-4 · https://japanlaw.org/l/363AC0000000108/art-57-4 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 消費税法 附則第一条第一項第九号イ（施行期日） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-1/par-1/item-9/sub-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-1/par-1/item-9/sub-1 - 消費税法 附則第三十四条第二項（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-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-34/par-2 - 消費税法 附則第三十五条第一項（リース譲渡に係る資産の譲渡等の時期の特例を受ける場合における税率に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-35/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-35/par-1 - 消費税法 附則第三十六条第一項（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） — 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 - 消費税法 附則第五十条第二項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-2 - 消費税法 附則第五十条第六項（適格請求書等の交付に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-50/par-6 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-50/par-6 --- ## 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-20261013T073630-057, 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