# 消費税法 / Consumption Tax Act — 第五十一条 (Supplementary Provisions, Article 51) - 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: 第五十一条 (Supplementary Provisions, Article 51)（国、地方公共団体等に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — address `suppl-4281-15/art-51` - 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-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51 - 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. --- ### 第五十一条（国、地方公共団体等に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — Transitional Measures Concerning Deduction of the Amount of Consumption Tax in the Case of Application of the Special Provisions on the Time of Taxable Purchases Relating to the National Government, Local Governments, etc. caption: machine translation, not official suppl-4281-15/art-51 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51 **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、五年施行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五年施行日以後であるときは、当該課税仕入れに係る新消費税法第三十条及び第三十二条の規定による仕入れに係る消費税額の控除については、なお従前の例による。 suppl-4281-15/art-51/par-1 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51/par-1 Where, for taxable purchases 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 expenses for those taxable purchases are to be paid falls on or after the 2023 Effective Date, the provisions then in force continue to govern the deduction of the amount of consumption tax on purchases under Articles 30 and 32 of the New Consumption Tax Act relating to those taxable purchases. machine translation, not official **第二項** 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五年施行日前に行った課税仕入れに関する経過措置については、前項の規定に準じて、政令で定める。 suppl-4281-15/art-51/par-2 · https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51/par-2 Transitional measures concerning taxable purchases made before the 2023 Effective 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 paragraph. machine translation, not official --- ## Cites - suppl-4281-15/art-51/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-51/par-1: 新消費税法第三十条 → 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-51/par-1: 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-51/par-2: 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-51/par-2: 前項 → 消費税法 附則第五十一条第一項 (Supplementary Provisions, Article 51, paragraph (1)), suppl-4281-15/art-51/par-1 — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51/par-1 ## 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 附則第五十一条第二項（国、地方公共団体等に係る課税仕入れの時期の特例を受ける場合における消費税額の控除に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-4281-15/art-51/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-4281-15/art-51/par-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-20261013T073630-058, 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